1. Match the following definitions to the appropriate government accounting terms (numbered below).

A. The use of governmental fund working capital

B. Approved or authorized expenditures

C. Revenues recognized when available to meet current obligations

D. Self-balancing set of accounts

E. Commitments related to unperformed (executory) contracts for goods or services.

________ 1. Modified Accrual Basis

________ 2. Fund

________ 3. Appropriation

________ 4. Encumbrances

________ 5. Expenditures