Which of the following revenues of the general fund are usually recorded before they are actually received:

a.

Property taxes

b.

Sales taxes

c.

Fines and penalties

d.

Parking meter receipts

The most widely used approach to budgeting operating expenditures is

a.

Program and planning-programming-budgeting

b.

Object-of-expenditure.

c.

Performance-based.

d.

Zero-based.