Measurement focus and basis of accounting. Select the best answer for each of the following multiple-choice questions. (Nos. 1, 5, and 7–10 are AICPA adapted.) 1. The encumbrances control account of a...

Measurement focus and basis of accounting. Select the best answer for each of the following multiple-choice questions. (Nos. 1, 5, and 7–10 are AICPA adapted.)

1. The encumbrances control account of a governmental unit is increased when a voucher payable is

a. not recorded and the budgetary accounts are not closed.

b. not recorded but the budgetary accounts are closed.

c. recorded and the budgetary accounts are closed.

d. recorded but the budgetary accounts are not closed.