G/L Field Descriptions

G/L Posting Document Procedures

To prepare a journal entry, a G/L Posting Document (SA) form needs to be filled out.

The following are guidelines to filling out this form. You may also refer to a sample of the G/L Posting Document.

Please send completed entries to Accounting Services, Warriner 304, for processing.

Rules for Filling Out the G/L Posting Document (SA) Form

1. Document Date

Use the date that you prepare the journal entry request. Example: 07012009 (mmddyyyy).

2. Period

Use a number to represent the (fiscal) month in which the entry should be posted. Example: a Document Date of 07012009 would use a Period of 1.

 

​January = 7
February = 8​ March = 9​
​April = 10
May = 11​ June = 12​
​July = 1 August = 2​ September = 3​
​October = 4
November = 5
December = 6​

3. Reference Doc

If this field is left blank, Accounting Services will assign a reference number.

4. P.K.

In this field, please specify a Debit or a Credit. Write a 40 to indicate a Debit (taking money away from an account), and write a 50 to indicate a Credit (giving money to an account).

5. Cost Center/

Cost Center is the departmental account number. This is a 5 or 7-digit number.

WBS Element

This 6-digit number is used in place of a cost center number for most grants created subsequent to 11/1/05. WBS elements ending with the digit "1" represent EXTERNAL funding (e.g., grant F60064 would have the WBS element 600641). WBS elements ending with the digit "2" represent INTERNAL or matching funds (e.g., grant F60064 would have the WBS element 600642).

6. Internal Order

Internal orders are created by departments to segregate expenses in a more detailed manner. The number can be 2 to 10 digits long. For more information on internal orders, contact Accounting Services. * For Global Campus, all journal entries must include an I/O number.

7. Funds

Funds are a self-balancing set of cost centers. For example, the General Fund is 10000000, General Fund-Global Campus-Instruction is 10010000, etc. If you enter a cost center and a G/L Account Number (below), you do not need to fill in this field (the system will determine the Fund). Refer to the "CMU Key Business Areas" for determination.

8. G/L Account No

G/L Account No is the General Ledger Account Number. The G/L account number that should be used depends on the costs centers affected. Refer to the G/L Account Listing.

9. Amount

Enter the amount of the transaction, without a dollar sign. Always use positive numbers. For example, to process a $100.00 transaction, write 100 and then 00 after the separation line to indicate 100 dollars and 0 cents.

10. Explanation

In this field you have up to 50 characters to explain the transaction. If your journal entry has several transactions and you want each entry to read the same, then after entering the text in the first line you can place a plus sign (+) in this field for the second and subsequent items. Note, however, that the text must read exactly the same as the previous line. So if entries vary even by date, you must enter new wording in the Explanation field.

(additional journal
entry line items)

Repeat steps 4 through 9 as needed. Remember, each Debit must be accompanied by a Credit (and vice versa), and the Debit total must match the Credit total.

11. Document No

Document numbers are generated automatically by the SAP system. Please leave this field blank. Accounting Services will note the document number once the journal entry has been entered into SAP.

12. Total Debits

Add up all Debits (40-type transactions) and enter the total here.

13. Total Credits

Add up all Credits (50-type transactions) and enter the total here. *Also, ensure the Total Debits equal Total Credits.

14. Prepared By

Please print your name here. Also, include your telephone number behind your name so Accounting Services can contact you if there are questions about your entry.

15. Date

Enter the date for the journal entry. Sometimes this date may vary from the date the form is actually filled out.

16. Backup Attached?

Circle Yes and attach your supporting documentation. If you have not attached any backup, circle No, and complete the Comments area explaining the reason for the entry. This should be used infrequently.

17. Comments

Indicate any other helpful comments regarding this journal entry. For example: Backup located in department due to confidentiality.

18. Department Approval

Obtain signature of person responsible, or their designee, for WBS/cost center to indicate approval of department.

19. Keyed By

Currently Accounting Services is keying journal entries. Leave this field blank.

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