Following are some basic budgetary accounts used in federal accounting:
Other appropriations realized
Unapportioned authority
Apportionment
Allotments realized resources
Commitments
Undelivered orders obligations, unpaid
Delivered orders obligations, unpaid
Delivered orders obligations, paid
Determine which account title best describes each of the following situations:
1. Spending authority allotted but not yet committed
2. Resources obligated, but goods or services not yet received
3. Spending authority apportioned but not yet allotted to an agency
4. Amounts paid for services and goods received
5. Spending authority appropriated but not yet apportioned by the OMB
6. Amounts due or accrued for services and goods received