Final answer:
Budgetary resources under federal budgetary accounting are best represented by b) Appropriations, which are legal authorities provided by Congress for federal agencies to spend.
Step-by-step explanation:
Appropriations are legal authorities provided by Congress to federal agencies, allowing them to incur obligations and to make payments out of the Treasury for specified purposes.
An appropriation is a crucial part of the federal budget, which is a statement of the president's policy goals and priorities for the next fiscal year and consists of anticipated receipts (taxes and other revenue sources) and expenditures (outlays) that the federal government expects to spend.
The federal government's budget details how much revenue it expects to receive and how it plans to spend these funds, impacting various services and programs both federally and at state and local levels.
Under federal budgetary accounting, budgetary resources are represented by appropriations. Appropriations refer to the legal authority given by Congress to federal agencies to incur obligations and spend funds for specific purposes.
Therefore, Under federal budgetary accounting, budgetary resources are best represented by b) Appropriations.