An allocation of extra funds to cover uncertainties and improve chances that the project can be completed within the timeframe originally specified is a:

A) Setback.
B) Budget contingency.
C) Reallocation budget.
D) Reserve line budget.

B

Business

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When the balance of the Income Summary account is a debit, the entry to close this account is:

A) debit Capital; credit Income Summary. B) debit Income Summary; credit Revenue. C) debit Revenue; credit Income Summary. D) debit Income Summary; credit Capital.

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