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PRISM Manual Journal Entry Types

The following journal entry types are processed by Financial Records Services and are posted to the General Ledger on a monthly basis.

Form submission deadline is the first working day of each month at 5:00 p.m.

Non-Salary Cost Transfer (NSCT) is a journal entry to correct a transaction that has been posted to an incorrect account and/or subcode. The original transaction MUST NOT be in a compensation subcode (5000 through 59991). If the entry involves a sponsored project (entity 05 or entity 04-RDF) account, it must be processed as an NSCTR (see next item).

Non-Salary Cost Transfer - Research (NSCTR) is a journal entry to correct a transaction that has been posted to an incorrect account and/or subcode that involves a sponsored project (entity 05 or entity 04-RDF) account. The original transaction MUST NOT be in a compensation subcode (5000 through 59992). These journal entries must be submitted to Research Accounting (3100 CL) for approval.

Interdepartmental Charge (IDC) is a journal entry used by approved cost centers and other operational units to charge (debit) expenses to other University departments for goods and services rendered and to record (credit) authorized interdepartmental cost recovery subcodes. IDC entries must contain an authorized two-digit IDC code along with the associated departmental name in the reference field of the journal entry form.

Direct Deposit (DD) is a journal entry used by departments who utilize a direct deposit service to record the receipt of cash, credit card, or lockbox to the appropriate University bank account and to credit revenue (or expense if a refund) in their departmental account(s). These journal entries must be submitted to General Accounting (3700 CL) for approval.

Journal Entry (JE) is used by Budget & Controller areas and by certain authorized departments to record all other regular manual journal entries not included above.

[1]The only exception is subcode 5880 (compensation cost recovery) which is not used by the payroll department and therefore may be used in an NSCT.

[2]The only exception is subcode 5880 (compensation cost recovery) which is not used by the payroll department and therefore may be used in an NSCTR.