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Accounting

JOURNAL ENTRY REQUESTS

A Journal Entry (JE) can be needed for several reasons:  

It can be used to charge an account for internal direct charges such as rent, phone fees, business cards, postage and copy machine charges.

JEs are used to make corrections in coding or input errors such as a wrong object code, year code, copier or mail code.

Program codes (PPSS) should rarely be changed.  Journal Entries to change salaries and benefits are rare as timesheets must be accurate. These requests are reviewed on an individual basis.

When requesting a JE, your request and back up documentation should tell an auditor the entire story of the request. Include the following information:

  • Explanation of what you are requesting and why   
  • What account code will be charged  and what account code will receive the credit (the account code that was charged in error)
  • The amount of the change or correction
  • Attach a copy of the transaction recap showing the original charge and any other documentation needed to tell the complete story for the request
  • When requesting changes between programs both managers signatures are required