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Accounting

JOURNAL ENTRY REQUESTS

A Journal Entry (JE) can be used 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.

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

They are also rarely used to correct a program code (PPSS). Journal Entries for salaries and benefits are also rare.  These requests are reviewed on an individual basis.

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

  • Explanation of what you are requesting
  • Explanation of why this Journal Entry is being requested
  • What account code will be charged
  • What account code will receive the credit (the account code that was charged in error)
  • The amount of the charge 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 departments both programs’ managers signatures are required.