Which of the following terms refers to a budgetary account, rather than actual account

a.

Unreserved Fund Balance

b.

Estimated revenue

c.

Revenue

d.

Expenditure

When the budget of a governmental unit is adopted and the estimated revenues exceed the appropriations, the excess is:

a.

Debited to Budgetary Fund Balance.

b.

Debited to Reserved for Encumbrances.

c.

Credited to Budgetary Fund Balance.

d.

Credited to Reserved for Encumbrances.