2 that its eovemmental acccumting, vouchers payable is most similar to which of the dividends paya trucks at a cost of $100,000 each, specifying that two are to be delivered in March and one in August. The vendor delivers the first two trucks, and sends an invoice for $200,000. How should the city handle the encumbrance accounting when it . A city that uses encumbrance accounting places a purchase order for three fire prepares the $200,000 voucher to pay for the first two trucks? a it should make no encumbrance entry until all three trucks have been b. e. d. it should reduce encumbrances by $100,000 it should reduce encumbrances by $200,000 encumbrances by $300,000 it should reduce 9 The City of Seales has a December 31t fiscal year end. Salaries earned by city's year. On December 31", the City of General Fund employees for the period December 24th through December 31t will not be paid until January 7th of the next y accounting personnel would: a. debit salaries expense and credit salaries payable. b. debit e c. make no d. none of the above tures-salaries and credit cash. journal entry because cash has not yet been paid. 10. At the time a government levies the property tax, an allowance fo property taxes is established so that a. probable delinquent taxpaye rs can be identified individually property tax revenues can be reported at a net collectible amount c. an expenditure for bad debts is recorded in the accounts d. property tax revenues will exceed the total amount of the levy