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