Choice "A" is correct. Expenditures are decreases in net financial resources other than through interfund transfers. General fixed assets, such as land, buildings, and equipment, purchased with general fund resources should be recorded as expenditures in the general fund. The journal entry is:

Choice "c" is incorrect. Encumbrances are recorded when resources are committed for future expenditures, not when goods and services are received.Choice "d" is incorrect. Since the measurement focus of governmental funds is the flow of financial resources, non-financial resources and obligations are not recorded in the general fund. The snowplow should be recorded as a capital asset in the governmental activities column of the government-wide statement of net assets.Choice "b" is incorrect. Appropriations represents the total authorized expenditures for a current fiscal period. Appropriations are recorded when the budget is formally integrated into the accounting system.