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, 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 

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.