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 Type | Ledger | Banner Account Starts With | Normal Balance | Increase | Decrease |
| Assets | General | A | Dr. | Dr. | Cr. |
| Liabilities | General | L | Cr. | Cr. | Dr. |
| Net Assets | General | N | Cr. | Cr. | Dr. |
| Revenues | Operating | 0,1 | Cr. | Cr. | Dr. |
| Expenses | Operating | 2-9 | Dr. | Dr. | Cr. |
| Encumbrances | Operating | 2-9 | Dr. | Dr. | Cr. |
| Reservations | Operating | 2-9 | Dr. | Dr. | Cr. |
