Assume a Spending Bill Has Been Passed by Congress and Signed

Multiple Choice

Assume a spending bill has been passed by Congress and signed by the President. The journal entries at the agency level to record this event will include:

A) a debit to the account Unexpended Appropriations
B) a debit to the account Unapportioned Authority
C) a debit to the account Fund Balance with Treasury
D) None of the above