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Reading the General Ledger

Reading the General Ledger. General Accounting Unit Business & Financial Services. Campus General Ledger. The Campus General Ledger is the official financial record for the campus, and from it all official campus accounting reports are created.

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Reading the General Ledger

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  1. Reading the General Ledger General Accounting Unit Business & Financial Services

  2. Campus General Ledger • The Campus General Ledger is the official financial record for the campus, and from it all official campus accounting reports are created. • The GL060 is the Campus General Ledger. It is a departmental report of expenditures, appropriations, and liens as of a specific date. • This presentation will give an overview of the format of the GL060. Each section of the report page will be examined and discussed.

  3. Campus General Ledger • The General Ledger is comprised of five main sections: • Header • Sub Account • Summary by Sub Account • Summary by Object code • Footer

  4. GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : DEPARTMENT NAME PI(S): PRIMARY PRINCIPAL INVESTIGATOR Loc/Account/Fund : 8-444400-FUND #1 Fund Title : Agency/Award #/PI/End Date CO-PRINCIPAL INVESTIGATOR Start Date : 07/01/1998 Agency : Agency Name End Date : 06/30/2001 Award Number : Agency Assigned # Closed : NO FDP : YES ------------------------------------------------------------------------------------------------------------------------------------ Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ====================================================================================================================================

  5. Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate ------------------------------ --- ------------------ ------------------ ------------------ ------------------ -- --------- ------ GENERAL ASSISTANCE 2 36,028.00- 22,977.76 0.00 13,050.24- 63.7% J46.0% EMPLOYEE BENEFITS 6 3,207.00- 2,140.07 0.00 1,066.93- 66.7% J46.0% Sub-total of Wages & Benefits 39,235.00- 25,117.83 0.00 14,117.17- 64.0% SUPPLIES AND EXPENSE 3 1,800.00- 960.82 0.00 839.18- 53.3% J46.0% EQUIPMENT AND FACILITIES 4 4,201.00- 0.00 4,037.33 163.67- 96.1% 0.0% DOMESTIC TRAVEL 5 3,000.00- 799.68 0.00 2,200.32- 26.6% J46.0% FOREIGN TRAVEL 7 6,000.00- 2,500.00 0.00 3,500.00- 41.6% J46.0% Sub-total of Direct Costs 54,236.00- 29,378.33 4,037.33 20,820.34- 61.6% OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7% Total of all Sub Accounts 77,252.00- 42,892.37 4,037.33 30,322.30- 60.7% - Summary by Object Code Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ ------------------ 1000 WAGES - ACADEMIC 11,733.32 22,977.76 2900 TRAVEL - OUT OF STATE 799.68 799.68 799.68 2902 TRAVEL - FOREIGN 2,500.00 2,500.00 2,500.00 3800 OVERHEAD 1,631.60 7,540.58 13,514.04 4125 TOLL CALLS 104.11 104.11 132.55 6200 BOOKS & LIBRARY MATERIALS 89.28 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 53.86 738.99 8300 SOCIAL SECURITY REGENTS CONTR 727.47 1,424.63 8310 MEDICARE 170.13 333.18 8500 WORKER COMPENSATION INSURANCE 154.88 262.82 8520 UNEMPLOYMENT INSURANCE 11.74 25.24 8530 EMPLOYEE SUPPORT PROGRAM 48.10 94.20 Expenditure Total 5,178.53 23,933.15 42,892.37

  6. The Footer • This is the footer: Page 28-442570-59111MAIL TO: FOSSIL STUDIESFOSS • It contains the following: • Page number • Location-Account-Fund number • Department name • Mail Code • 4 digit alpha department code used for distribution

  7. Two types of General Ledger formats Depending on fund source • Contracts and grants • Funds that lapse at fiscal year-end

  8. The fund codes that we use on the UCSB campus are as follows:

  9. Extramural Funds Contracts and Grants

  10. GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : 8-442570-59111 Fund Title : USGS/G01-2098X/PEREZ 6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G01-2098X Closed : NO FDP : NO ------------------------------------------------------------------------------------------------------------------------------------ Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== Page 2 8-442570-59111 MAIL TO: FOSSIL STUDIES FOSS

  11. Loc/Account/Fund : 8-442570-59111 Start Date : 07/01/1998 End Date : 06/30/2003 Closed : NO

  12. Location • Location code: UCSB uses a one-digit location code. • 8 indicates that the account is local to the campus (Chemistry). • Q indicates an account handled at the Santa Barbara campus, but under the control of the Office of the President (EAP).

  13. Ofc Pres-Oakland = M Ofc Pres-Berkeley = J Berkeley Campus = 1 San Francisco = 2 Davis = 3 Los Angeles = 4 Riverside = 5 San Diego = 6 Santa Cruz = 7 Santa Barbara = 8 Irvine = 9 Merced = 10 Campus Locations

  14. Account Number • Account numbers are used to identify how funds are budgeted and expended and how income is collected. • Account numbers are 6 digits long. • First two digits indicate function.

  15. 40 = Instruction 42 = Teaching Hospitals 43 = Academic Support 44-59 = Research 60 = Libraries 62 = Public Service 64 = Maintenance and Operation of Physical Plant 66, 72 = Institutional Support 68 = Student Services 76 = Auxiliary Enterprises 78 = Student Aid Account Number Here are listed the account ranges:

  16. Fund • An income source established for the purpose of carrying on specific activities in accordance with special regulations, restrictions or limitations. • 5 digit number assigned identifies the source of the funds. • The sponsoring agency specifies the terms and conditions of the award.

  17. Loc/Account/Fund : 8-442570-59111 Start Date : 07/01/1998 End Date : 06/30/2003 Closed : NO Every account-fund combination has a start and end date.

  18. Loc/Account/Fund : 8-442570-59111 Start Date : 07/01/1998 End Date : 06/30/2003 Closed : NO YES An account-fund is closed when the necessary closing papers have been processed by Extramural Fund Accounting.

  19. GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : 8-442570-59111 Fund Title : USGS/G01-2098X/PEREZ 6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G01-2098X Closed : NO FDP : NO ------------------------------------------------------------------------------------------------------------------------------------ Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== Page 2 8-442570-59111 MAIL TO: FOSSIL STUDIES FOSS

  20. Account Title : FOSSIL STUDIES Fund Title : USGS/G01-2098X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G01-2098X FDP : NO The account title includes the name of the responsible department, and may include other descriptive words, such as “research.”

  21. Account Title : FOSSIL STUDIES Fund Title : USGS/G01-2098X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G01-2098X FDP : NO The fund title includes the name of the funding agency, the award number, the principal investigator and the month and year that the award ends.

  22. Account Title : FOSSIL STUDIES Fund Title : USGS/G01-2098X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G01-2098X FDP : NO The agency name is the name of the funding source, whether Federal, State of California, or a private donor.

  23. Account Title : FOSSIL STUDIES Fund Title : USGS/G01-2098X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G01-2098X FDP : NO The award number is usually the granting agency’s identification number. Where the sponsor has not established a tracking number, the number is assigned by Office of Research using the fiscal year and a sequence number.

  24. Account Title : FOSSIL STUDIES Fund Title : USGS/G01-2098X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G01-2098X FDP : NO The purpose of FDP is to reduce the burden in administering research awards and to increase research productivity.

  25. GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : 8-442570-59111 Fund Title : USGS/G01-2098X/PEREZ 6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G01-2098X Closed : NO FDP : NO ------------------------------------------------------------------------------------------------------------------------------------ Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== PI(S): PRIMARY PRINCIPAL INVESTIGATOR CO-PRINCIPAL INVESTIGATOR Page 2 8-442570-59111 MAIL TO: FOSSIL STUDIES FOSS

  26. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ====================================================================================================================================

  27. 0 = Salaries--Academic 1 = Salaries--Staff 2 = General Assistance 3 = Supplies & Expense 4 = Equipmt & Facilities 5 = Special Items 6 = Employee Benefits 7 = Special Items 8 = Unallocated(frozen) Y = Overhead Sub Account Listing A division of the departmental appropriation into sections designated for specific purposes.

  28. Sub 5 used for: Domestic Travel Stipends Work Study Sub 7 used for: Conferences Consultants Foreign Travel Participant Costs Rent Subcontracts Sub Accounts--Special Items

  29. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== Object Code 3000 = Freight 4100 = Telephone,Telegraph,Teletype 4125 = Toll Calls 4150 = Cellular Telephone Charges 6050 = Reproduction and Photocopy 8000 = Supplies & Materials - Other • An object code is a “sub-budget,” which permits closer budgetary control and facilitates the preparation of budgetary and financial reports. • This classification provides for the identification of that which is received in return for the expenditure.

  30. Object Codes

  31. Sub-Account / Object Code

  32. Cost Center Project Cost Type VSTG KAD02 VC500 VSTG DAD02 VC500 VSTG DAD02 VC500 VSTG DAD02 VC500 TNTC ZOO25l SUYP RETN TDF02 CSSFL Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ====================================================================================================================================

  33. Cost Center/Project/Cost Type • These fields are user defined. • Used by the department to accumulate costs by their identifiers. • Cost Center--dept may want to track by unit • Project--dept may want to track Work Study • Cost Type--dept may want to track contracts & grants and gifts

  34. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== Description B&H PHOTO-VI FREGT CELLULAR ONE3054F1 CS Sep99 Toll Calls VERIZON WIRE882653 THE PULSE CO18867A AQUA-FLOW SUP851640

  35. Description • A statement that describes the entry • Field is 28 characters long

  36. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== PO or Ref No 003015 696640 240670 088004 003015

  37. Purchase Order / Ref Number • For cash disbursements: • The purchase order or requisition number, or • The check number.

  38. Purchase Order / Ref Number • Refers to various purchase requisition numbers including: • SB (high value), • Low Value, and • Vendor Blanket Purchase Orders.

  39. Purchase Order / Ref Number • Purchasing reference numbers are generated by systems such as: • POTS (Purchase Order Tracking System), • APEX (Accounts Payable Express).

  40. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== Dept Req No 00685M

  41. Dept Requisition Number • On specific purchase orders (SB's): • Up to 6 alpha and/or numeric characters. • The number that the department assigns to a requisition, whether manually or through REX (Requisition Express). • On vendor blanket or low value purchase orders: • The sub-purchase order number or "dash number" is used to identify payments on each individual order.

  42. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== Trans Date 050199 060199 070199 080199 091799 081399

  43. Transaction Date • The date that the transaction was posted to the ledger.

  44. Transaction Date • Except in the following cases, it is the last day of the month in which the item is entered in the ledger: • For check payments, Type Entry 42, it is the date of the invoice, Travel Expense Voucher or Check Request (Form 5).

  45. Transaction Date • Except in the following cases, it is the last day of the month in which the item is entered in the ledger: • For cash receipts it is the date the Cashier records the deposit. • For Lien Releases resulting from payment it is the date of the invoice, Travel Expense Voucher or Check Request (Form 5).

  46. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ==================================================================================================================================== Vcher No 59102 64503 08640 57982 62993 61053

  47. Voucher Number • For budgetary entries: • The reference is the journal entry number. • Transfer of funds entry (ACCT Form 101 or UFIN 1520) • For financial entries: • The journal entry number or check number. • UFIN 120

  48. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ====================================================================================================================================

  49. Type-of-Entry Codes Identifies the source document from which entries are posted to the ledger.

  50. Type-of-Entry Codes Identifies the source document from which entries are posted to the ledger.

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