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In recording its budgetary accounts in its governmental funds at the beginning of the fiscal year, a municipal government would: A. Debit appropriations control. B.

In recording its budgetary accounts in its governmental funds at the beginning of the fiscal year, a municipal government would: 



A. Debit appropriations control. 



 B. Debit encumbrance control. 




C. Credit encumbrance control. 



D. Credit appropriations control.

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