PAP.10.17.020 General Ledger Journal Entry

The finance department will comply with the following when recording a journal entry to the general ledger:

(a) A journal voucher form will be utilized for entry of a journal entry into the general ledger (See sample form A-17).

(b) All necessary documentation will be attached. Where no documents exist, appropriate reference will be sufficient.

(c) After a journal entry is entered into the system a journal voucher edit list will be printed and reviewed for accuracy.

(d) The journal voucher edit list will be reviewed to verify that it is correct, and upon verification the journal entry will be posted to the general ledger.