Accounting Services reviews substantially all journal entry requests. The Accountant responsible for the cost center being debited, thereby reducing the available balance of the cost center, reviews the entry for the following:
- required approval of the journal entry
- adequate support or explanation of the entry
- appropriate use of general ledger accounts
- propriety of the expense
- total debit entries equals total credit entries
Entries posted to accounts are reviewed by the accountant responsible for the respective fund to ensure compliance with the restrictions of the cost center.
Accounting Services inputs the approved journal entries to the SAP accounting system. Entries that have been entered are assigned a unique SAP document number, which is noted on the journal entry form to ensure that the journal entry is not entered twice. The entry is then date stamped as of the date of entry. The entry and its supporting documentation is entered into the University's scanning system for subsequent on-line access of the journal entry.