Journal Types

In Banner, journal entries and ID charges are entered on a journal voucher form (either FGAJVCQ or FGAJVCD). Each line or record of a journal voucher (JV) requires a journal type (i.e. a rule code for the accounting entry). There are specific rules associated with each journal type.

Journal Types for Journal Entries

JE15 - used for intrafund transactions (i.e. when processing transfers within the same Fund)

E.g.            DR       110000            333100            706001            1100
                  CR       110000            333100            706003            1100

JE16 - used for interfund transactions (i.e. when processing transfers between Funds)

E.g.            DR       110000            333100            706001            1100
                  CR       121996            333100            706003            1100

Journal Type Examples

Example 1: This entry would be a JE15:

DR             110000            333100            706001            1100                $10.00
CR             110000            333100            706003            1100                $10.00

In Example 1, money is being moved between Accounts within the same Fund - namely the $10 debit to Account 706001 and the offsetting credit to Account 706003.

Example 2: The following entry would be a JE16:

DR             121996            333100            706001            1100                $10.00
CR             110000            333100            706003            1100                $10.00

In Example 2, money is being moved between Funds - namely the $10 debit to Fund 121996 and the offsetting credit to Fund 110000.

 

Journal Types for Interdepartmental Charges (ID Charges)

ID1D         used for debits to Account type 70 (expenditures)

ID1C         used for credits to Account type 5D (Internal Sales & Service)

ID1A         used for debits to Accounts Receivable (110 Account hierarchy)

ID1N         used for credits to Account type 5C (Ancillary Revenue)