When the Budget of a Governmental Unit,for Which the Estimated

Multiple Choice

When the budget of a governmental unit,for which the estimated revenues exceed the appropriations,is adopted and recorded in the general ledger at the beginning of the year,the budgetary fund balance account is

A) Credited at the beginning of the year and debited at the end of the year.
B) Credited at the beginning of the year and no entry made at the end of the year.
C) Debited at the beginning of the year and no entry made at the end of the year.
D) Debited at the beginning of the year and credited at the end of the year.