Journal Voucher Rule Codes

Owned by Chad
Last updated: Jun 14, 2021

Corresponding Policy: See ‘Basis of Accounting’ policy. 
Corresponding Forms: N/A
Process: Discovering the Purpose of Rule Codes and Knowing the Different Types for the Creation of Journal Vouchers

RULE CODE – a four character alpha or alpha-numeric code which groups similar transactions for processing and specifies what accounting functions are to be performed; each code has a method of balancing, a number of process codes which control the processing routine and a set of edits which assure validity of the information in Banner

General Ledger Entry – a financial activity that affects the balance sheet which lists the assets, liabilities and fund balances as of a specific date

Operating Ledger Entry – a financial activity that affects the income statement which is comprised of revenue and expenses for a specified time period

Budget Journal Types:

Budget Office Use Only

  • 1BDA – Used for permanent budget adjustments to the original budget load.
  • 1BUD – Used for the initial budgets load process.
  • 1TBA – Used for temporary budget adjustments. 
  • 1TBC – Used for carry forward distributions.

Department Budget Use

  • 1DGA – Used by departments for the general fund and all expenses for units to move budget.
  • 1DGM – Used for journal vouchers created by the units to move budget loaded by a 1BUD into other areas for use.
  • 1DTA – Used for journal vouchers created by the units to move budget loaded by a 1BUD into other areas for departmental use.

Research & Strategic Partnership Budget Use

  • 1GBA – Used for adjustments to the grants budget.
  • 1GBD – Used for the original entry of the grant budget.
  • 1GTA - Used for grant based budgets.

Consult with the FADM Budget Office for further details on appropriate use of these journal types.

Revenue/Expense Journal Types

  • 3JVN – This journal type is typically used on either Interdepartmental Billings, or correction or redistribution JV’s not involving research awards. It can only record operating ledger revenue or expense items (0xxxx – 8xxxx account codes). It routes to select personnel in the UFS-Campus Accounting Services Office for approval.
  • 5JOG – This journal type is used on any Journal Vouchers which include sequences recording General Ledger entries (account codes beginning with A or B), or Fund Transfers (9xxxx account codes). It routes to select personnel in the UFS-Campus Accounting Services Office for approval.
  • 5RAN – This journal type is used for journal vouchers created by Research & Strategic Partnerships (RSP), or which involve cost transfers (JV corrections) between grants or between departmental funds and grant funds. It routes to RSP for approval.
  • 3ARN – This journal type is used for journal vouchers which involve Student Accounts or other Accounts Receivable handled by the UFS-Student Financial Services Office, and routes to these area personnel for approval.
  • 6IIT – This journal type is only used on Inter-Institutional Journal Voucher input on the OUS Controller’s Office server. It allows the Controller’s Office to balance revenue, expense, or fund transfer transactions which touch multiple OUS institutions.

Encumbrance Journal Types:

  • 2LIQ – Used when liquidating the entire remaining balance of a PO that has already been previously partially liquidated by an invoice, or to liquidate the entire remaining balance of a General Encumbrance. Approvals route to the UFS-Campus Accounting Services Office.
    (If the purchase order has multiple item/sequence combinations on FGIENCD, and one or more item/sequence combinations are to be fully liquidated, use 2LIQ even if other item/sequence combinations are left open. The 2LIQ will be operative for the specific item/sequence combination.)
  • 2LQP – Used when liquidating only a portion of an encumbrance. The intention is to leave a remaining balance for future expenses. The original Purchase Order or General Encumbrance may have been an inaccurate estimate, or an invoice that should have been paid as a partial payment against the PO was paid as a direct pay invoice instead. Approvals route to the UFS-Campus Accounting Services Office.

PLEASE NOTE:  At year end closing, all remaining encumbrances for that fiscal year are automatically liquated by University Financial Services.