1
Date:
JV #
UNIVERSITY OF NEVADA, RENO
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1_50000
For Controller's Office Use Only
JOURNAL VOUCHER
MOVE NON-PAYROLL EXPENSE TO (DEBIT)
Acct
Type
Fund
3
4
Agcy
Orgn
Obj/
Rev
Sobj/
Srev
BS
Acct
Vendor Name/
Description
ORIGINAL
TRANSACTION ID
4
4
5
5
6
7
8
Amount
9
10
Total
-
MOVE NON-PAYROLL EXPENSE FROM (CREDIT)
Acct
Type
Fund
Agcy
Orgn
Obj/
Rev
Sobj/
Srev
11
12
12
12
13
13
BS
Acct
14
Vendor Name/
Description
15
ORIGINAL
TRANSACTION ID
Amount
16
17
18
Total
Explanation:
-
19
Note: To be used to move specific items of expense/revenue that have already been posted in the
financial system.
Phone #
Prepared By:
20
21
Approved By:
22
Date
Date
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General Journal Voucher (JV) Instructions
A general journal voucher form is initiated when a department is correcting and/or transferring a previously posted nonpayroll expense or revenue to another account. Or, to correct a non-payroll expense object code and/or sub-object code
(reclassify), revenue/sub-revenue source code within the same account. This transaction will post to the financial system
with a “JV” transaction code.
1. Date: Enter date of preparation.
2. JV No: If using a pre-numbered form in the forms directory, it will generate a number for you. This number will be the
transaction ID a will appear in the document ID field of the applicable balance and activity reports.
3. Debit - Account Type: Enter account type for the type of transaction (revenue, expense or balance sheet account).
Account Type – 01 Asset Balance Sheet Account
Account Type – 02 Liability Balance Sheet Account
Account Type – 22 Expense/Expenditure
Account Type – 31Revenue
An encumbrance (account type 21) cannot be corrected/transferred with a journal voucher; it must be corrected and/or
transferred by contacting the appropriate department (Personnel/Purchasing).
4. Debit - Fund/Agency/Organization:
a. If the original transaction was a debit (charge) to the account – enter the account number that this
transaction is being transferred to.
b. If the original transaction was a credit to the account – enter the account number of the original transaction.
c. If the original transaction was a debit to a balance sheet account, account types 01 and 02 – enter only the
fund number of the balance sheet account the transaction is being transferred to.
d. If the original transaction was a credit to a balance sheet account, account types 01 and 02 – enter the fund
number of the original transaction.
5. Debit – Object/Sub-object Codes or Revenue/Sub-Revenue Source Codes:
a. If the original transaction was a debit to the account, an account type 22 (expense), and the object and subobject codes are correct – enter the same object and sub-object codes as the original transaction.
b. If the original transaction was a debit to the account, an account type 22 (expense), and the object and/or
sub-object codes are not correct – enter the correct object and/or sub-object codes for the type of expense
incurred.
c. If the original transaction was a debit to the account, an account type 31 (revenue), and the revenue and
sub-revenue codes are correct – enter the same revenue and sub-revenue code as the original transaction.
d. If the original transaction was a debit to the account, an account type 31 (revenue), and the revenue and/or
sub-revenue codes are not correct – enter the correct revenue and/or sub-revenue codes for the type of
revenue received.
6. Debit – Balance Sheet Account:
a. If the original transaction was a debit to a balance sheet account, account types 01 and 02 – enter the
balance sheet account number where the transaction is being transferred to.
b. If the original transaction was a credit to a balance sheet account, account types 01 and 02 – enter the
balance sheet account number of the original transaction.
7. Debit – Vendor Name/Description: Optional description field for the departments use. Can be used as a second
reference (i.e. Name of payee/vendor on the original transaction being corrected or the word “correction”).
8. Debit – Original Transaction ID: Enter original transaction code and ID of the transaction being transferred/corrected
(i.e. to correct payment voucher 123456CEO, enter “PV123456CEO”, to correct a PCard enter “P121581313A”).
9. Debit – Amount: Enter dollar amount of the transaction. The amount can be less than the original amount.
10. Debit – Total: If using a pre-numbered form in the forms directory, it will calculate for you.
11. Credit – Account Type: Enter account type for the type of transaction (revenue, expense or balance sheet account).
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Account Type – 01 Asset Balance Sheet Account
Account Type – 02 Liability Balance Sheet Account
Account Type – 22 Expense/Expenditure
Account Type – 31Revenue
An encumbrance (account type 21) cannot be corrected/transferred with a journal voucher; it must be corrected and/or
transferred by contacting the appropriate department (Personnel/Purchasing).
12. Credit – Fund/Agency/Organization:
a. If the original transaction was a credit to the account – enter the account number that this transaction is
being transferred to.
b. If the original transaction was a debit to the account – enter the account number of the original transaction.
c. If the original transaction was a credit to a balance sheet account, account types 01 and 02 – enter only the
fund number of the balance sheet account the transaction is being transferred to.
d. If the original transaction was a debit to a balance sheet account, account types 01 and 02 – enter the fund
number of the original transaction.
13. Credit – Object/Sub-Object Codes or Revenue/Sub-Revenue Source Codes:
a. If the original transaction was a credit to the account, an account type 22 (expense), and the object and subobject are correct – enter the same object and sub-object codes as the original transaction.
b. If the original transaction was a debit to the account, an account type 22 (expense), and the object code and
sub-object code are not correct – enter the same object code and sub-object codes as the original
transaction.
c. If the original transaction was a credit to the account, an account type (31), and the revenue source code and
sub-revenue source code are correct – enter the same revenue source code and sub-revenue source code
as the original transaction.
d. If the original transaction was a debit to the account, an account type (31), and the revenue source code
and/or the sub-revenue source code are not correct – enter the same revenue source code and sub-revenue
source code as the original transaction.
14. Credit – Balance Sheet Account:
a. If the original transaction was a credit to a balance sheet account, account types 01 and 02 – enter the
balance sheet account number where the transaction is being transferred to.
b. If the original transaction was a debit to a balance sheet account, account types 01 and 02 – enter the
balance sheet account number of the original transaction.
15. Credit – Vendor Name/Description: Optional description field for the departments use. Can be used as a second
reference (i.e. Name of payee/vendor on the original transaction being corrected or the word “correction”).
16. Credit – Original Transaction ID: Enter original transaction code and ID of the transaction being transferred/corrected
(i.e. to correct payment voucher 123456CEO, enter “PV123456CEO”).
17. Credit – Amount: Enter dollar amount of the transaction. The amount can be less than the original amount.
18. Credit – Total: If using a pre-numbered form in the forms directory, it will calculate for you.
19. Explanation: Enter justification for transfer or explanation of correction (i.e. correcting sub-object code, originally
charged to supplies should have been non-inventory equipment).
20. Prepared By: Name of preparer.
21. Telephone Number: Telephone number of the contact/prepared by name.
22. Approved By: Authorized signature on the debit account(s).
When completed and approved route/bring to the Controller’s Office Mail Stop 124 for processing.
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