Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

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
  • EPAF/ PHAREDS documentation, which may include:
    • Signature authorization email from authorized individuals, with amounts/personnel names & dates
    • Documentation of business purpose for change
    • DPI Requests
    • Purchase Requisitions/Orders/Invoices
    • P-card Transaction Logs, Statements, and invoices
    • Invoices from internal departments or external vendors
    • Journal entries
Account Structure
Acct Type Ledger Banner Account
Starts With
Normal Balance Increase Decrease
Assets

General

 A

 Dr. 

Dr.

Cr.

Liabilities

 General 

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.