General Journal Procedures

Selected "non-finance" users can now process general ledger journals into Oracle General Ledger. This system will be used in place of submitting hard copy requests or emailing requests to finance for journal transfers.

The following procedures are to be used if you wish to transfer funds between general ledger accounts:

User

On Line Supporting Documentation (preferred)

  1. Create a batch and journal(s) in Oracle General Ledger as per Oracle Training on Staff Online.
  2. To each journal entry, attach supporting documentation such as spreadsheets, PDF, images or text to support your journal. Scan hard copy documents for uploading where possible.
  3. Email your Management Accountant to advise that your journal is ready for review and posting (copy and paste the batch name into your email).

Hard Copy Supporting Documentation

  1. Create a batch and journal(s) in Oracle General Ledger as per Oracle Training on Staff Online.
  2. Print the journal report (Journals - General) for the batch created in step 1 above.
  3. Complete a Batch Header Sheet (pink). Required details are:
    • Batch Number: Automatically generated by Oracle GL and also displayed on the journal report.
    • Accounting Month: As created by Oracle GL. In most cases this will be the calendar month.
    • Control Total: The total of all the debit entries in your journal.
    • Journal Description: The purpose of the journal. Must be sufficient to explain the purpose of the journal to other staff and University auditors.
    • Batch Header prepared by: Sign and date.
    • Batch Entered by: Sign and date.
  4. Attach the journal report and any supporting documentation to the Batch Header Sheet. Ensure that when you are charging (debiting) a centre you have the appropriate authority from that centre.
  5. Forward the completed general ledger documentation to your Management Accountant.

Management Accountant

  1. Review the journal for correctness, compliance with accounting policy.
  2. Post the journal to the GL in Oracle GL (Journals > Enter > Review Batch > More Actions > Post).

Where hardcopy supporting documentation has been provided:

  1. Sign and date the Batch Header Sheet at the 'Batch Input Checked by' and 'Date' fields.
  2. Sign and date the Batch Header Sheet at the 'Batch Posted by' and 'Date' fields.
  3. File the documentation in batch number order. Journal batches are official accounting records to be filed in Archive Box (type 1) available from the Records Management Unit.