ACCT GOV.+NFP ENTITIES LOOSELEAF W/CONN.
ACCT GOV.+NFP ENTITIES LOOSELEAF W/CONN.
18th Edition
ISBN: 9781260949766
Author: RECK
Publisher: MCG
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Chapter 3, Problem 16.9EP

Before placing a purchase order, a department should check that available appropriations are sufficient to cover the cost of the item being ordered. This type of budgetary control is achieved by reviewing

  1. a.   Appropriations minus expenditures.
  2. b.   Appropriations plus expenditures minus outstanding encumbrances.
  3. c.   Appropriations minus the sum of expenditures and outstanding encumbrances.
  4. d.   Appropriations minus estimated revenues.
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ACCT GOV.+NFP ENTITIES LOOSELEAF W/CONN.

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