Procedure: 402-Revenue Accounting

Appendix - Prior Year Check Deposits

CODING FOR PRIOR YEAR CHECK DEPOSITS

Fund Number Coding for Credit
101, 102, 103, 104 account code 2

Refund of expenditure coded to: Fund 131, Project 131A006, Program Code R, Account Code 9209

104, non-account code 2

Refund of expenditure coded to: Fund 132, Project 132A006, Account Code 9209

105, 106, 107, 108, 109, 116, 117, 118, 119, 174, 175, 176, 178, 301, 402, 403, 406, 501, 601

Refund of expenditure coded to: Fund 100, Dept 980100, Account Code 9209

114

Refund of expenditure coded to: Fund 122, Project 122A006, Account code 9209

177

Refund of expenditure coded to: Fund 186, Project 186A006, Account code 9209

126, 166, 167, 168, 185, 325, 528

Deposit to the original fund using revenue account code 9209

110, 111, 112, 113, 120, 121, 123, 124, 125, 127, 128, 129, 129, 130-138, 135, 142-152, 161, 163, 182, 183, 184, 187, 188, 336, 350, 530, 533, 620

Refund of expenditures coded to the same funding string as the original expense

Note-prior year vendor refund checks against purchase orders still open in the current fiscal year will be coded to the current funding with the exception of GPO pool funds (determined by voucher date)

CREDIT MEMOS ONLY

Prior year credit memos against closed purchase orders will be coded to the original funding source.

Prior year credit memos against open purchase orders will be coded to the current funding.

Procedure: 402-Revenue Accounting