Below Are Some Budgeting Techniques Which Are Used Rarely (Or

Multiple Choice

Below are some budgeting techniques which are used rarely (or more often) by government agencies and corporations. Which is true? $$\begin{array} { | l | l | c | c | } \hline &&\text { Private } & \text { Public } \\&&\text { sector } & \text { sector }\\\hline \text { a. } & \begin{array} { l } \text { Encumbrance } \\\text { accounting }\end{array} & \text { Often } & \text { Rarely } \\\hline \text { b. } & \text { Flexible budgeting } & \text { Rarely } & \text { Often } \\\hline \text { c. } & \text { Budget lapsing } & \text { Often } & \text { Rarely } \\\hline \text { d. } & \text { Zero-based budgeting } & \text { Rarely } & \text { Often } \\\hline \text { e. } & \text { None of the above } & & \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D
E) Option E