Wages that have been earned by the employees of a governmental unit, but not paid at year-end, should be recorded in the General Fund by a debit to which of the following accounts?

Expenditures

Explanation:

Wages are expenses. They are debited in the expenditures account. A general fund is used by the government to record the cash transactions as expenses or revenues. Therefore wages will be recorded as expenditures of the given period.

Fund balance is determined by accumulated expenditures over revenue.

Fund accounting includes general ledger, endowment, grant. And general ledger has income and expense