Policies & Procedures


 

Section: ###
Part: ###
Statement No.: ###
Date: 07/01/09
University of North Carolina - General Administration
Administrative Policies and Procedures Manual
Title: Journal Entry Policy
 

Journal entries (journal vouchers) are the mechanism that accountants use to record adjustments to departmental accounts.

Request

Responsibility for the approval and control of journal entry adjustments (journal vouchers) resides in the UNC General Administration Accounting Office.  Requests for journal vouchers should contain all pertinent details, including the 6-digit account number(s) and the object code(s) debited and credited, the date and reference number of the item to be corrected, and a full explanation of the need for a journal entry.