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Journal Vouchers

    • Last Updated: 01/23/2017
    • Effective Date:

    Policy Statement

    Journal vouchers provide a method of posting transactions to the general ledger of the University.  Journal vouchers should not be submitted to correct an overdraft situation or to transfer funds from one account to another unless it is correcting an error.

    Monthly account status reports should be reviewed by each department head/director/principal investigator or other responsible party.  All transactions on the account status report should be reviewed for accuracy on a monthly basis.  Journal vouchers submitted to correct errors found on the account status report should be submitted on a timely basis within a thirty (30) day period or cycle. More information about account status reports and the journal vouchers to correct errors on these reports can be found in the link to the account status report policy, located under Related Information.

    Reason for policy
    This policy is to establish rules regarding the use of journal vouchers as a method for posting transactions directly to the general ledger of the University.

    Journal vouchers should be submitted through the Electronic Journal Voucher (EJV) System. A link to this system is located under Related Information. 

    Instructions for the journal voucher:


    A brief explanation of the journal entry should be entered in the explanation field on the Information Tab. The explanation section should be limited to a few sentences explaining the reason for the journal entry.

    Transaction Reference: 

    For correcting entries on the account status report, the information in the reference field on the Debits and Credits Tab should be the same as the reference which appears in the ‘Reference’ column on the account status report for the transaction to be corrected. If a check request or purchase order is being corrected, the check number and purchase/check request number should be referenced in this field.

    Example: Travel expenditure is recorded in the incorrect account number. The check number is CE68902 and the check request is 6012480A. The Transaction or Reference field of the journal voucher form should be:

    To Cor CE68902 6012480A

    This is the only information needed in this section. Always begin with “To Cor” before each reference when submitting correcting entries. More detail can be provided in the explanation section of the journal voucher form.

    A partial amount of a transaction can also be corrected. When correcting partial transactions, specify the entry is a partial correction in this field.

    Example: Ticket number T008-368 has posted to the account status report for February 2008 and requires a partial correction. The Transaction or Reference field should be completed as follows:

    To Cor T008-368 PRTL 02/08

    NOTE: The information recorded on the journal voucher reference in this section will appear on the account status report. When this field is completed correctly, the information creates an audit trail that assists with identifying the transaction. Transactions should not be combined.

    Account Number: 

    The University account number requiring the correction should be entered in this field. Transactions between a University account and a Foundation account cannot be processed on the journal voucher form.

    Object Code: 

    The detailed object code, not the summary object code, should be entered in this field. The detailed object code is located on the same line of the account status report as the reference number.

    Corrections to personal services should be processed with a Personal Services Journal Voucher through the Payroll Department instead of using the EJV system. A link to the Payroll Adjustments policy outlining this process can be found under Related Information. A link to the Personal Services Journal Voucher form is also provided under the Forms/Instructions section of this policy.  

    Encumbrances (commitments or obligations) also cannot be corrected with a journal voucher form. Contact the Travel and Encumbrance office for assistance with encumbrance transaction changes.

    Debit and Credit Amount: 

    Journal vouchers must balance, which means the total dollar amount of debits and the total dollar amount of credits should equal. One-sided entries are not allowed. The dollar amount in the debit field cannot be a negative number. The dollar amount in the credit field cannot be a negative number. If there are multiple corrections being made on a single journal voucher, the debit and the credit for each individual transaction should be listed together (for example,thedebitonone line and the corresponding credit on the very next line)


    If copies of the posted journal voucher should be sent to someone other than the initiator, enter the name of the individual in the Recipients Tab.

    For journal vouchers involving restricted accounts, each department should provide the proper justification in the C&G information tab. More information about the proper justification can be found in the Cost Transfer policy (link provided under Related Information). Journal vouchers including restricted account numbers with operation and activity code of RN or RX do not have to complete this tab.

    Further instructions regarding the Electronic Journal Voucher system have been provided in the link seen under Policy Appendices. Search instructions within the system are also provided.


    Responsible University Senior Administrator: Vice President for Finance & Administration

    Responsible University Administrator: Associate Vice President for University Business and Accounting Services

    Policy Owner:  Accounting

    Policy Contact:  Holly Byrd

    Policy Contact Phone Number:  706-542-6865

    Record Retention

    Citation or Reference:  Research Grant Records

    Number:  0472-09-006

    This series includes bank statements, purchase requests, purchase orders, requisitions, financial reports, accounts payable and receivable records, write-off records, discrepancy, payment schedules, operating statements, year-end projections, reconciliation and expenditure reports, cancelled checks, check stubs, moving expenses records, cost accounting reports, refund/disbursement request records, returned checks, deposit slips, travel records, credit voucher requisition records, cash balances and reconciliations, sales and cash reconciliation records, journal entries, outstanding obligations, refund/disbursement requests, receipts, and invoices. For expenditures processed with grant funding, all documentation should be retained for the life of the grant.

    Retention: Final research report: PERMANENT; All other records: 7 years after the end of the grant period.


    Citation or Reference:  Accounting Records

    Number:  0472-03-001

    These records relate to funded research grant proposals and research activity associated with grant-funded projects. Examples of records include: supporting statistics, demographic data, draft proposals, suggested revisions, final proposals, forms, protocols, applications, research/activity reports, progress reports, and summary reports.

    Retention: Monthly and quarterly reports: 1 year; All other records: 5 years.

    Policy Appendices

    Does Accounting process all journal vouchers that appear on my account status reports?

    No, below is breakdown of the various departments responsible for journal vouchers:

    • Journal vouchers that have a reference beginning with ‘JV0’ or “JV1’ are processed by the Accounting Department. Questions about these journal vouchers should be directed to the Accounting Department at 706-542-1197.
    • Journal vouchers that have a reference beginning with ‘JV4’, ‘JV5’, ‘JV6’, or ‘JV7’ are processed by the Student Accounts department (within the Bursar’s office) for student account aid disbursements, charges and payments. Questions about these journal vouchers should be directed to the Bursar’s office at 706-542-1625.
    • Journal vouchers that have a reference beginning with ‘JV8’ are processed automatically by the Financial Accounting system and are related to restricted fund balance and indirect cost charges.  Questions about these journal vouchers should be directed to the Post Award Accounting office at 706-542-9151.
    • Journal vouchers that have a reference beginning with ‘JV9’ are processed by the Payroll system or the Personnel Activity Report  (PAR) system. If the journal voucher is in the 51111 or 51113 object code, questions should be directed to the Accounting Department at 706-542-1197. If the journal voucher is posted in any other personal services object codes, questions should be directed to the Payroll Department at 706-542-3431.

    Can I process a journal voucher to move a charge off a state account from a previous fiscal year?

    No, at the end of the fiscal year any remaining balances in state and other unrestricted accounts are cleared to be available for use in the next fiscal year if appropriate. Once a fiscal year is closed, no transactions of any kind can be processed against that fiscal year.

    Can I combine transactions on a journal voucher?

    No, each transaction should have a debit and a credit unless an exception is granted by the Accounting Department.

    Can I use a journal voucher to transfer funds or to correct an overdraft situation?

    No, a journal voucher is generally used to move actual transactions, which were charged incorrectly, from one account to another.

    When doing a journal voucher that has both state and restricted (grant) accounts on it, who processes the JV?

    Journal vouchers with restricted (grant) accounts are routed through Post Award Accounting prior to being routed to the Accounting Department for processing.  Post Award Accounting will have to sign off/approve the journal voucher before it can be processed by the Accounting Department.

    Can I process a journal voucher to move transactions between my University account and my Foundation account?

    No, you should contact the Foundation for instructions on how to handle the situation.