When the budget of a government is recorded and Appropriations exceeds Estimated Revenues, the Budgetary Fund Balance account is

When the budget of a government is recorded and Appropriations exceeds Estimated Revenues, the Budgetary Fund Balance account is

When the budget of a government is recorded and Appropriations exceeds Estimated Revenues, the Budgetary Fund Balance account is  (Points : 2)
Credited at the beginning of the year and debited at the end of the year.
Credited at the beginning of the year and no entry is made at the end of the year.
Debited at the beginning of the year and no entry is made at the end of the year.         Debited at the beginning of the year and credited at the end of the year.

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