There are two primary types of transactions you need to understand to work in the Banner Finance environment at UNM. One involves funds coming into an index, generally as revenue. The other involves funds going out of an index, primarily as expenses.


Revenue is funds or money that your department has available to spend. Revenue can be credited to your department in several ways. Revenue is increased or decreased with transactions to revenue account codes. Revenue account codes are can be easily identified as those that begin with a zero (0) or a one (1).

In viewing revenue amounts on Banner forms, a positive number represents funds available to spend. A negative revenue number in a revenue account code may represent funds that have been moved to another index or could represent the equivalent of an overdraft in your index.

System Generated Transactions

There are a number of ways that revenue can be recorded in Banner. Many of the revenue transactions are system generated. For example, tuition and student fees are posted into the appropriate index via the Student Accounts Receivable module; clinical revenue is posted through the UNM Medical Group distributions or through the Non-student Accounts Receivable module; and contract and grant revenue is posted through the deferred grant billing process. Instruction and General State Appropriations are deposited into departmental indexes at the beginning of the fiscal year. Other state appropriated funding is recognized and deposited into departmental indexes as the funding, or cash, is received by the University.

Money Lists

Another way funds can be posted into a revenue account is through Money List activity. When someone sends funds to UNM in the form of cash, check or credit card, the funds are deposited into an index and into a revenue account code. These deposits may be made by Money List (cash). Deposits made by check may be made by Money List or scanned directly to the bank by authorized offices. Deposits received by credit card are usually deposited electronically.

Money list documents may be prepared by department personnel or core accounting offices. Funds received from a Contract or Grant should always be processed by the appropriate core accounting office. The reasons for department money list deposits can vary from monies received from an employee to reimburse for expenses incurred by the University on their behalf, an honorarium paid to a faculty member, or any other receipt of cash, check or credit card payment to UNM.

Departments have two options for making Money List deposits. The first option is to prepare a paper Money List deposit form and present it to the cashier's window in the Bursar's office for processing. It will post into Banner with an automated process that is managed and monitored by the Bursar's office. The Money List form can be found at

The second option is to deposit checks electronically via UNM's TouchNet Platform. Staff must be trained and granted access by the Bursar's office. Contact Patricia Hart ( or Melissa Iturralde-Saenz ( in the Bursar's office for information.

Revenue Journal Entries

Journal Vouchers can be created by a wide variety of department personnel. Department-initiated revenue journal entries in Banner do not increase the overall revenue to the University. These entries generally move amounts from one index to another within Banner.