The Journal Entry to Record the Re-Establishment of Encumbrances That

Multiple Choice

The journal entry to record the re-establishment of encumbrances that were outstanding at the close of the prior period would include:

A) A credit to Budgetary Fund Balance - Reserve for Encumbrances
B) A debit to Budgetary Fund Balance - Reserve for Encumbrances
C) A credit to Encumbrance Control
D) A and B would both be included in the journal entry