When goods that have already been approved for purchase are received but have not yet been paid for, which of the following local government accounts should be increased?

Encumbrances Expenditures

A. Yes Yes

B. Yes No

C. No No

D.No Yes

8. The basis of accounting for a governmental fund budget should be?

A.Cash basis.

B.Accrual basis.

C.Modified accrual basis.

D.Determined by the entitys governing body or by law or regulation