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.
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.
Date: Leave this section blank. The General Accounting Office will
insert the date when processed.
Fiscal Year: During July and August, the appropriate fiscal year
(ex: "FY1999", "FY2000", etc.) to which a transaction should be recorded
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’.
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.
The Reference No. Codes that may be used with the Source "GAB" are:
||Gift Corrections (used only by
GAO & OAUR)
||Gift Transactions (used only by
GAO & OAUR)
||Bank Deposit/Incoming Wire Transfer
||Interest Accrual – External (used
only by GAO)
||Centralized Billing (used by Accounts
||Accrual/Reversal (automated reversing
entries/ will reverse the beginning of next month)
||Cash Transfers between Banks
||Mailing Services Charges
||Conference Center Charges
||Other Journal Vouchers
||Div of Comparative Medicine (RRF
||Printing Services Charges
||Returned Checks University
||Cost Transfer (use Cost Transfer
Form for RX trans.)
||Human Resources Temporary Pool
||Outgoing Wire Transfer
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:
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.
Amount: Record the amount in dollars and cents.
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.
Debit, Credit: Fill in with valid Account, Fund, and Organization
Cost Center) numbers. The Sub-Class codes are values available
for future use.
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".
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
Prepared By: The preparer should print their full name, department
name, campus address or location, telephone extension, and date of preparation.
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.
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.
Send: Forward the original completed journal
voucher to the General Accounting Office for processing. Keep a journal
voucher copy as your reference copy.