______________________________ are those persons, places, or ...

[@Brianna17]

___________________ ___________ are those persons, places, or things outside the system that send data to, or receive data from, the system.
 Fill in the blank(s) with correct word

Question 2

On January 1, 2009, a city adopted a budget wherein estimated revenues were 30,000 greater than the appropriations. Because of a slowdown in the economy, it became apparent in June that there would be a shortfall of 25,000 in sales tax collections.
 
  The city amended its budget to take account of the reduction in estimated sales tax collections. What entry should the city make?
   a. debit sales tax revenues and credit estimated revenues - sales tax for 25,000
   b. debit appropriations and credit estimated revenues - sales tax for 25,000
   c. debit estimated revenues - sales tax and credit sales tax revenues for 25,000
   d. debit budgetary fund balance and credit estimated revenues - sales tax for 25,000

[Kimmy]

Answer to Question 1

External entities

Answer to Question 2

d