Which of the following is NOT considered a budgetary account?

The notion of budgetary accounts pertains to accounts that help manage, track, and control the budgeted revenues and expenditures within a governmental or nonprofit entity. These accounts play a crucial role in the budgetary process, providing a means to monitor the financial performance against the budget.

Fund balance reserved for encumbrances reflects actual resources that have been set aside for future commitments and is not typically classified under budgetary accounts. Instead, it represents a restriction of fund balance for specific purposes within the fund, thus giving insight into the actual financial position rather than the planned or budgeted aspects of financial management.

In contrast, the estimated revenues account reflects an anticipation of incoming resources, encumbrances indicate commitments for future expenses, and the budgetary fund balance represents the difference between estimated revenues and appropriations. Each of these is directly concerned with monitoring budget performance and controlling financial resources.

By understanding that the fund balance reserved for encumbrances denotes a true asset on the balance sheet rather than merely serving a role in budgetary control, it's clear why this choice does not fit within the context of budgetary accounts.