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JOURNAL VOUCHERS

Accounting Services Section (ACT)

POLICY 14

Effective Date: 01/01/1999

Last Modified Date: 12/20/2004


General

General journal entries (journal vouchers) are the mechanism accountants use to record adjustments to University accounts.

Request

Responsibility for the approval and control of journal entry adjustments (journal vouchers) resides in the appropriate accounting office. A journal voucher not related to salaries and wages should be requested with an Account Adjustment Request (Form AJ-1, found in ACT Appendix 11), fully documented by the person responsible for the departmental unit involved. Requests involving contract and grant funds should be directed to the Office of Sponsored Research. Requests for all other funds should be directed to Accounting Services. Requests to correct distributions of salaries and wages should be submitted on the appropriate document, which will ultimately be processed by Payroll.

Complete Information

Requests for journal vouchers should contain all pertinent details, including the 6-digit account number(s) and the object code(s) debited and credited, the date and reference number of the item to be corrected, and a full explanation of the need for a journal entry.

If the request is for reimbursement of an interdepartmental charge, supporting documents must be attached.

The form must be completed by the department requesting the adjustment according to the instructions accompanying the form (see Page 2 of ACT Appendix 11), and must be properly approved.


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