System Accounting Rules

Click any accounting rule to see information specific to that rule:
Also see Numbering BC Document IDs for additional information.
BC/CR	BC/CX	BC/SR	BC/SX	PS/02	AP/02	AP/29	AP/14	AP/01

Definition:

These are internal accounting rules that are applied in the background, by the system, to all relevant transactions.

Rules:

BC/CR Certified Budget Entry - General Fund - Revenues

Records the certified budgetary revenues

Use with type 11 document ID

The offset to the certified budget is account 639100 (State Appropriation)

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
43	1	6XXXXXXXXXX	XXXXXXXXXXXX	No
	2	68XXXXXXXXX	XXXXXXXXXXXX	No
	3	639100	XXXX	Yes
	4	689100	XXXX	Yes

X= data originally entered

BC/CX Certified Budget Entry - General Fund - Expenditures

Records the certified budgetary expenditures

Use with type 11 document ID

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53XXXXXXXXX	1	73XXXXXXXXX	XXXXXXXXXXXX	No
	2	78XXXXXXXXX	XXXXXXXXXXXX	No
	3	639100	XXXX	Yes
	4	689100	XXXX	Yes

X= data originally entered

BC/SR Certified Budget Entry - Special Revenue Funds - Revenues

Records the certified budgets only for special revenue budgets

Use with type 11 document ID

Offset to account 6X9200 (Budgeted Fund Balance)

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
43XXXXXXXXX	1	63XXXXXXXXX	XXXXXXXXXXXX	No
	2	68XXXXXXXXX	XXXXXXXXXXXX	No
	3	639200	XXXX	Yes
	4	689200	XXXX	Yes

X= data originally entered

BC/SX Certified Budget Entry - Special Revenue Funds - Expenditure

Records the certified budget for special revenue funds' expenditure

Use with type 11 document ID

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53XXXXXXXXX	1	73XXXXXXXXX	XXXXXXXXXXXX	No
	2	78XXXXXXXXX	XXXXXXXXXXXX	No
	3	639200	XXXX	Yes
	4	689200	XXXX	Yes

X= data originally entered

PS/02 Reserved Rule - Encumbrance

Encumbers funds in FC and GL

PS/02 is the basic accounting rule applied during the creation of a PO. It is applied to an accounting distribution when the first digit of the center begins with a 1.

Accounting rules C2 and D2 have a similar effect on accounting distributions:

Accounting rule C2 is applied when the first digit of the center begins with a 4.

Accounting rule D2 is applied when the first digit of the center is any number other than a 1 or a 4.

Account Keyed	Center Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53XXXXXXXXX	1XXXXXXXXXXX	1	8XXXXXXXXXX	XXXXXXXXXXXX	No
		2	830000	XXXX	Yes

X=data originally entered

The following accounting rule is used to encumber AP funds:

AP/02 AP Reserved - Encumbrance

AP/02 encumbers funds.

AP/02 is applied when the first digit of the center begins with 1.

Changes 53 (Actual Expenditure) to 03 (Encumbrance)

Accounting rules AP/C2 and AP/D2 have similar effects on accounting distributions:

AP/C2 is applied when the first digit of the center begins with 4.

AP/D2 is applied when the first digit of the center begins with any number other than 1 or 4.

Account Keyed	Center Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53XXXXXXXXX	1XXXXXXXXXXX	1	0XXXXXXXXXX	XXXXXXXXXXXX	No
		2	030000	XXXX	Yes

X=data originally entered

The following rule reverses the PO encumbrance for matching invoices:

AP/29 AP/PS Rule - Encumbrance

AP/29 is applied when the first digit of the center begins with 1.

Changes 53 (Actual Expenditure) to 83 (PO Encumbrance)

Accounting rules AP/C9 and AP/D9 have similar effects on accounting distributions:

AP/C9 is applied when the first digit of the center begins with 4.

AP/D9 is applied when the first digit of the center begins with any number other than 1 or 4.

The following rule creates the AP encumbrance:

AP/02, AP/C2, AP/D2 AP Reserved - Encumbrance

Funds are encumbered using AP/02, AP/C2, AP/D2.

Account Keyed	Center Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53XXXXXXXXX	1XXXXXXXXXXX	1	8XXXXXXXXXX	XXXXXXXXXXXX	No
		2	830000	XXXX	Yes

X=data originally entered

The following accounting rule is used to post the expenditure for the employee advance:

AP/14 AP Reserved - Employee Advance

The original transaction is posted to the General Ledger.

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53XXXXXXXXX	1	XXXXXXXXXXX	XXXXXXXXXXXX	No

X=data originally entered

The following accounting rules are used to expense the payable:

Invoice

AP/01 AP Reserved - Expense

Automatically assigned by the NCAS

Employee Advance

AP/14 AP Reserved - Employee Advance

Described earlier

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53XXXXXXXXX	1	XXXXXXXXXXX	XXXXXXXXXXXX	No

x=data originally entered