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Posted on 23 March 2012
Journal Voucher Processing
This documentation only provides information regarding general journal vouchers.
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Types of Transactions Processed
Journal vouchers are prepared to process current accounting entries, allocations and
corrections for which other means of entry into the financial system are not available. Journal
vouchers are appropriate for correcting an incorrectly recorded check, other expenditure, or
cash receipt.
These documents may also be used to allocate charges for shared activities
between departments when paid on single org/fund. Bookstore charges are an example of this
type of situation. Journal vouchers cannot be used to move unpaid encumbrances. All current
fiscal year labor charges must be corrected with labor redistribution and cannot be moved by
journal voucher.
Journal Voucher Backup Documentation
The documentation required for journal vouches should be a copy of the Banner screen that
shows where the transaction has occurred. The explanation on the journal voucher must clearly
explain the nature of the journal voucher transaction. Additional information will be required for
journal vouchers that have not been moved within the 60 day timeframe, for example a copy of
the TA, PO or requisition showing the correct accounting.
Journal vouchers must be signed by the preparer and the supervisor. Additional
coordinating/authorizing signatures are required if the journal voucher involves an org from
another department or campus.
Journal vouchers are reviewed and approved once a day at a minimum by Financial Services.
Normally, journal vouchers are keyed by Financial Services within two working days of receipt of
the document as long as it is completed correctly.
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