DI GEC TF RJV PE Distribution of Income and General Error Correction Transfer of Funds Journal Voucher Pre-Encumbrance Expense (Restricted) Salaries Salaries Everything not allowed Salaries Everything not allowed Object SA SA SA – – – not except for: Internal except for: MT Internal Transfers MT Internal Transfers MT Internal Transfers – – – allowed Transfer objects Object codes with an AY Cash AY Cash AY Cash – – – object type code of EE or AR Accounts Receivable AR Accounts Receivable AR Accounts Receivable – – – EX (expenses) Control Control Control LD Deferred Income LD Deferred Income DP Depreciation – – – DP Depreciation DP Depreciation IP Internal Interest - Paid – – – LP Other Creditors - LP Other Creditors - IR Internal Interest – – – – Payroll Payroll Received IP Internal Interest - Paid IP Internal Interest - Paid FB Funds – – – IR Internal Interest - IR Internal Interest A1, A2, A3, A4, A5, A6, – – – Received Received A7, A8, A9, A0 Fixed – Assets (Balance Sheet) - Funds FB and Capital Expense (Income Statement) For example: Computer expense or Lab equipment.
DI Distribution of Income and Expense GEC General Error Correction TF Transfer of Funds RJV Journal Voucher (Restricted) PE Pre-Encumbrance Object not allowed SA – Salaries MT – Internal Transfers AY – Cash AR – Accounts Receivable Control LD – Deferred Income DP – Depreciation LP – Other Creditors - Payroll IP – Internal Interest - Paid IR – Internal Interest - Received SA – Salaries MT – Internal Transfers AY – Cash AR – Accounts Receivable Control LD – Deferred Income DP – Depreciation LP – Other Creditors - Payroll IP – Internal Interest - Paid IR – Internal Interest – Received FB - Funds Everything not allowed except for: Internal Transfer objects SA – Salaries MT – Internal Transfers AY – Cash AR – Accounts Receivable Control DP – Depreciation IP – Internal Interest - Paid IR – Internal Interest – Received FB – Funds A1, A2, A3, A4, A5, A6, A7, A8, A9, A0 – Fixed Assets (Balance Sheet) and Capital Expense (Income Statement) For example: Computer expense or Lab equipment. Everything not allowed except for: Object codes with an object type code of EE or EX (expenses)