The Dade City open-commitment log begins with 42 commitments, adds 18, and closes 21. How many commitments remain open?
Correct Answer
A) 39 commitments
Open commitments equal beginning commitments plus additions less closed items.
Why This Is the Correct Answer
Open commitments equal beginning commitments plus additions less closed items.
Why the Other Options Are Wrong
Option B: 60 commitments
60 commitments is above the supported result for open commitments; it likely adds an unsupported amount or compares the wrong financial base.
Option C: 21 commitments
21 commitments is below the supported result for open commitments; it likely uses the wrong base, period, or account bucket.
Option D: 63 commitments
63 commitments is above the supported result for open commitments; it likely adds an unsupported amount or compares the wrong financial base.
Memory Technique
Purchasing Manager money test: bucket before math for open the controlling choice.
Reference Hint
Open-book path: tab Contractor's Manual, 2025 to Business Administration, Commitment Logs and Purchasing Controls; use the stated business record or control rule to verify the answer.
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