Source Documents

Copies of source documents are used to reconcile an index. Examples of these documents are:

  • Revenue source documents
  • Copies of money lists & checks
  • Department cash reports
  • Copies of accounts receivable entries
  • Copies of invoices mailed to customers
  • Journal entries
  • Expenditure source documents, e.g. receipts
  • EPAF/ PHAREDS documentation, which may include: Signature authorization email from authorized individuals, with amounts/personnel names and dates and documentation of business purpose for change
  • Chrome River reports
  • Purchase Requisitions/Orders/Invoices
  • Invoices from internal departments or external vendors
  • Journal voucher entries.
Account Structure
Acct TypeLedgerBanner Account Starts WithNormal BalanceIncreaseDecrease
AssetsGeneralADr.Dr.Cr.
LiabilitiesGeneralLCr.Cr.Dr.
Net AssetsGeneralNCr.Cr.Dr.
RevenuesOperating0,1Cr.Cr.Dr.
ExpensesOperating2-9Dr.Dr.Cr.
EncumbrancesOperating2-9Dr.Dr.Cr.
ReservationsOperating2-9Dr.Dr.Cr.