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WebBudgetary Accounting! Journal Entries: Estimated Revenues Est. Other Financing Source Appropriations Est. Other Financing Use Fund Balance. 4 Revisions to Budget! Evaluate Inflows & Outflows! Adjust Budget through Journal Entry. 5 Encumbrance Accounting ! … WebJan 26, 2024 · Encumbrance accounting is a type of accounting that involves encumbering funds and estimating expenses to plan budgets. Encumbrance accounting is also referred to as commitment accounting. Accountants set aside a sum by creating an encumbrance reserve account in the general ledger. shareit cricket app download
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