The budget of a governmental unit for which the apropriations exceed the estimated revenues was adopted and recorded in the general ledger at the beginning of the year. During the year, expenditures and encumbrances were less than appropriations; whereas revenues equaled estimated revenues. What is the entry or the budgetary fund balance?
Budgetary FB -- Dr.@BB, Cr. @EB --- When appropriations exceed estimated revenues at the beginning of the year (Dr. Est Reve, Dr. Budgetary FB, Cr. Appropriations), and then expenditures and encumbrances are less than appropriations (Dr. Appropriations, Cr. Est. Reve, Cr. Budgetary FB) the buddgetary FB is debited at the beginning of the year and credited at the end of the year.