When Supplies Ordered by a Governmental Unit Are Received at an Actual

Multiple Choice

When supplies ordered by a governmental unit are received at an actual price which is less than the estimated price on the purchase order, the Encumbrance Control account is:

A) Credited for the actual price on the purchase invoice.
B) Credited for the original estimated price for the supplies.
C) Debited for the original estimated price for the supplies
D) Debited for the actual price on the purchase invoice.