Journal Voucher Instructions

A Journal Voucher is used to make entries to the accounting system, which are not made through other systems, such as accounts payable.

  1. Journal ID: The Journal ID number will be assigned when the journal voucher is processed in the accounting system. Keep a copy of the journal voucher for future reference and submit original to the General Accounting Office.
  2. Date: Leave this section blank. The General Accounting Office will insert the date when processed.
  3. Fiscal Year: During July and August, the appropriate fiscal year (ex: "FY1999", "FY2000", etc.) to which a transaction should be recorded is required.
  4. Source: This section has been completed as "GAB" which indicates that the journal is sent out for third-party keying by the General Accounting Office. For Hospital journals sent out for third-party keying, change the Source code from ‘GAB’ to ‘HAB’.
  5. Reference No: Complete this code on the journal voucher to describe the type of transaction recorded or the department making the charge. For each Reference No. Code; use a new journal voucher form. For Hospital Accounting, the Source code must be changed to "HAB" and the corresponding Reference No. Codes. Do not use this table for "HAB" journals.

    6.  

     

    The Reference No. Codes that may be used with the Source "GAB" are:
     
    Reference No. Description Reference No. Description
    AC Accrual  DR Depreciation Expense
    AL Allocations GC Gift Corrections (used only by GAO & OAUR)
    BC Bank Charge GF Gift Transactions (used only by GAO & OAUR)
    BD Bank Deposit/Incoming Wire Transfer II Interdepartmental Charges 
    BK Bookstore Charges IX Interest Accrual – External (used only by GAO)
    BL Centralized Billing (used by Accounts Payable) MC Accrual/Reversal (automated reversing entries/ will reverse the beginning of next month)
    BT Cash Transfers between Banks MS Mailing Services Charges
    CC Conference Center Charges NG Other Journal Vouchers
    CM Div of Comparative Medicine (RRF ) Charges PT Printing Services Charges
    CP Capitalizations RU Returned Checks University
    CT Cost Transfer (use Cost Transfer Form for RX trans.) TM Human Resources Temporary Pool Charges
    DC Correct Deposit WR Outgoing Wire Transfer

  6. Operator ID: Enter your HR network ID which is usually the same as your GroupWise ID. You can obtain your HR network ID by entering your last name in the network ID facility at the website: guweb/netid.
  7. Line Description: Complete this section using no more than 21 characters. This line will appear on your accounting reports and is used to identify transactions. When appropriate, identify an adjustment, correction, reversal or transfer ("ADJ", "COR", "REV", "TRF") in the line description. For bank deposits, wires, returned checks, charges, and transfers, include the date (MMDDYY) of the bank transaction.
  8. Amount: Record the amount in dollars and cents.
  9. Voucher Total: Enter the total dollar amount in the space at the bottom of the amount column. If the voucher consists of more than one page, write, "continued" in the voucher total space and enter the total for all pages on the final page. Complete the page numbers at the top left side of each page of the voucher. The Journal ID number on the first page of the journal voucher will be the Journal ID number for multi page vouchers.
  10. Debit, Credit: Fill in with valid Account, Fund, and Organization (or Cost Center) numbers. The Sub-Class codes are values available for future use.
  11. Fund: Enter the appropriate (numeric) fund code being charged. Note: Fund 10 equals "G", Fund 20 equals "R", Fund 30 equals "E", Fund 40 equals "L", Fund 50 equals "P", and Fund 60 equals "H".
  12. Explanation of Entries: A clear and complete explanation of the entries must always be provided at the bottom of the voucher or in an attached memo.
  13. Prepared By: The preparer should print their full name, department name, campus address or location, telephone extension, and date of preparation.
  14. Approved By: The journal voucher should be approved by the department head in the department or area of the University to which you report. If the preparer is the department head, then the preparer’s supervisor should approve the form. A preparer should not approve his or her own journal voucher. Use of a rubber stamp imprint of a department head’s signature is not appropriate.
  15. Do Not Use this Form to adjust salary transactions (70100 through 70400 series of accounts), record entries affecting equipment charges (76100 accounts for purchases >/= $2,500), or record adjusting/correcting entries to RX Organizations. Use the payroll journal voucher, equipment journal voucher, or the cost transfer journal voucher form as appropriate.
  16. Send: Forward the original completed journal voucher to the General Accounting Office for processing. Keep a journal voucher copy as your reference copy.