General Ledger Accounting

JV Instructions

Journal Voucher

 

SECTION I: ADMINISTRATIVE DATA
CONTROL INFORMATION:

Journal Voucher Number: Unique number to be assigned at the time the JV is received and logged in by Accounting Services. A copy of the JV will be returned to department with the JV# within three days. If there is a problem with the JV, the entire JV will be routed back to the department for correction and re-submission to Accounting Services.

Journal Voucher Type: Do not combine Journal Voucher types on the same form. Journal Voucher Types used by most departments are as follows:

• J079 Intrafund Transfers - Transfers within the same fund.
• J096 Interfund Transfers - Transfers between funds but within the same chart.
• J089 Transfers between Charts - Transfers between different charts, e.g. between Western and the The Foundation.

Control Total: Required. Add positive and negative amounts as on sum.

Net Total: Required. Separately add all debits and all credits, to prove totals equal zero.

The user is required to attach a tape proving the Control Total and the Net Total.

Date of Request, Department, Contact & Phone: Date Journal Voucher was prepared, department, department contact person and phone number.

SECTION II: EXPLANATION

Required. this provides the audit trail, and explanations must be complete. An explanation such as "transfer" will not be accepted without a more detailed explanation. Recoveries of expenditure require documentation of initial expenditure. Attachments should be provided to show detail. Explanations are required regardless of the description given.

SECTION III: BUDGET AND ACCOUNTING INFORMATION

Seq: For data entry purposes only. Users may wish to refer to this sequence number in their explanation.

C: Required. Chart of Accounts. There are three Chart of Accounts:

• 1: Western Washington University
• 2: The Western Foundation
• 3: Alumni Association

Fast Index: Unique abbreviation for Fund/Orgn/Prog (may also in include Actv/Locn if authorized). If you use Index, DO NOT complete Fund/Orgn/Prog.

Fund/Orgn/Prog: Required unless Fast Index or default fund code is used. (Default funds are only in series 5xxxx or 7xxxx).

Acct: Required. Use revenue or expenditure codes only.

Actv/Locn: Activity codes are used to further define financial activity. Location codes identify physical location. These codes must be used if the initiating department requests.

Amount: Required

D/C: Required. This will be D (debit) with an offsetting C (credit) for the Journal Voucher Types listed above.

Description: Required. Provide a brief but complete description/justification statement describing the entry. The description will appear on the transaction detail report. Please make it meaningful. Do not use "as per attached". Limit of 30 characters allowable which will be keyed as written.

BK: Required. Use Bank 01 only for the above Journal Voucher types.

Doc Ref: Optional. Document reference field may be used for tracking specific types of charges, e.g. travel advance number, printing charge, etc. or may reference a student number. Limited to 8 characters. If correcting a prior Journal Voucher, please refer to that Journal Voucher either in this column or in the explanation.

JV's with missing, incomplete, or illegible data will be returned to the preparer. Call the Accounting Services Help Line at x-5890 if you have additional questions.