A journal entry (a.k.a. journal voucher) moves or creates an expense in an FOAP.
Journal entries are used to:
- correct non-salary mischarged expenses
- purchase goods or services from an internal source
- split an expense shared between two units
- move revenue
- make transfers between ledgers
Journal entries should not be processed directly against account code pools such as 61400 or 73000. Salary mischarges MUST be handled using PDC forms.
Journal entry forms can now be accessed online and should be sent directly to the Accounting department for processing. Please refer to the Journal Voucher Policy Memo for further instructions.