STANDARD GENERAL LEDGER ACCOUNTS DIRECT ACTIVITIES Review the seven events associated with the receipt and use of an appropria- tion. Also review the U.S. Standard General Ledger. Update the "T" accounts on the following pages by showing the accounts im- pacted by each of the seven events listed below. Write the event dollar amounts in the appropriate Debit or Credit columns. The impact of the first event has been indicated for you as an example. Events 1. Receipt of Appropriation and Treasury Warrant for $500K 2. Apportionment of $300K 3. Allotment of $200K Commitment of $20K 5. Obligation of $20K 6. Receipt of Services of $20K 7. Payment of $20K Budgetary Accounts SGL 4119 (Dr) Appropriations Realized 1) $500K SGL 4450 (Cr) Unapportioned Authority 1) $500K SGL 4510 (Cr) + Apportionments SGL 4610 (Cr) Allotments SGL 4700 (Cr) Commitments - Programs Subject to Apportionment SGL 4801 (Cr) Undelivered Orders-Obliga- tions, Unpaid SGL 4901 (Cr) Delivered Orders-Obliga- tions, Unpaid SGL 4902 (Cr) Delivered Orders-Obliga- tions, Paid