General ledger system manual - lsu/fas - Finance and Administrative ...

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LedgersLedgers are printed reports of financial activity for individual accounts or projects. The ledgers are dividedinto Summary, Detail, Tentative, and Outstanding Encumbrance sections. These ledgers should be used toverify that all account activity is accurate. The information contained in each section of the ledger isexplained in the following pages.Header1. The top left-hand side of the header shows the fund in which the account is reported and the typeof account:S/L - SubsidiaryG/L - General Ledger2. Below the fund is the account number being reported, followed by the title of the account.3. The top right-hand side of the border shows the following:Distribution code - determines where the ledgers will be distributedPrint date - indicates the date the ledger was printedGrant Expire date - indicates the scheduled ending date for those accounts that are restrictedgrants or contracts4. On the top of the ledger, above the header and under "Louisiana State University and A&M Collegeas of" is the reporting month.Subsidiary Summary LedgerPurposeTo report by summary object code the cumulative activity for an account.Columns1. Description - A description of the object code.2. Obj - The four-digit summary object code which is used to categorize the revenue,expense, encumbrance or budget being summarized.3. Budget - The year to date budget activity within a summary object code. Activityincludes the original load of the budget plus or minus any budget adjustmentsprocessed that are in a current status. This does not include entries that arepending or entries that have otherwise not been completed.4. Current MonthRevs/Expends - The total of revenues and expenditures by summary object code for thereporting period. This will match the summary lines from the Subsidiary DetailLedger. Activity includes entries that are in a current status. This does notinclude entries that are pending or entries that have otherwise not beencompleted.LEDGERS Rev 06/93
5. CumulativeRevs/Expends - The total of expenditures or revenues since the beginning of the fiscal year, orin the case of restricted accounts, since the beginning of the grant. Activityincludes entries that are in a current status. This does not include entries thatare pending or entries that have otherwise not been completed.6. Encumbrances - For expenditure objects, this column shows the total current encumbrancesfor the summary object. This does not include entries that are pending orentries that have otherwise not been completed.7. LedgerBalance8. TentativeTransactions9. TentativeBalance- The balance of budget, revenues, expenditures, and encumbrances. If thereis an OD following the amount, then this is an indication of an overdraft inthat summary object. If there is not an OD following the amount, then this isan indication of a positive balance in that summary object. This balance is theofficial university balance and reflects only those entries that have an effectivedate equal to or prior to the last day of the reporting period.- A total of all entries that are pending or have otherwise not been completed inthat summary object. This will match the summary lines from the TentativeSubsidiary Detail Ledger. This can include budget, revenues expenditures andencumbrances. The detail of what makes up this total can be found on theTentative Subsidiary Detail Ledger.- The balance of the ledger balance column and the tentative transactionscolumn. If there is an OD following the amount, then this is an indication ofan overdraft in that summary object. If there is not an OD following theamount, then this is an indication of a positive balance in that summary object.This printed ledger information is also available through an on line facility. From the GLS menu press PF4- ACCTINQ, Action: V, and the corresponding code:a. ESL - Expenditure Summary Ledgerb. EST - Expenditure Summary Tentativec. RSL - Revenue Summary Ledgerd. RST - Revenue Summary TentativeOnce familiar with the codes, you can go directly to any screen by entering the action and the desired codefrom any screen. See the Inquiring section in the GLS Manual for more information about this on linefacility.Subsidiary Detail LedgerPurposeTo report in detail all current entries affecting an account for the reporting period. This includes budget,encumbrance, expenditure and revenue entries, but does not include entries that are pending or haveotherwise not been completed.LEDGERS Rev 06/93
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General Ledger SystemManualIndex of
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Purpose of User's GuideThe General
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Funds of similar characteristics ar
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LOUISIANA STATE UNIVERSITYSECURITY
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Account Code StructureThe account c
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administration and course and curri
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Louisiana State UniversityGeneral L
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COAACC01/17/01 11:02:31REQUIRED DAT
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28. F/S REV LINK - A number identif
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PF3 from the COAMENU will display t
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26. FAC & ADM RATE - The fac & adm
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From the Code Tables Menu, PF4 will
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Project NumbersProject numbers are
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7. Press the appropriate PF key for
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2. TPX commands can be executed any
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5. Press ENTER. This will display t
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1=HELP 2=CODEMENU 3=ACCOUNT 4=VAEI
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7=PREVPAGE 8=NEXTPAGE 9=HEADER 10=G
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1= 2= 3= 4= 5= 6=7= 8= 9= 10=GLSMEN
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8. The Internal Transaction - Vehic
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5. The ACCOUNTING ENTRY INQUIRY scr
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18. Press PF2 - VEH/ORD. This will
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Budget AdjustmentsBudget Adjustment
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. Tab to the Dept Ref # field. This
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information.19. Tab to Line 002 and
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ADJUSTMENT ENTRY screen will now di
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Simple Journal Voucher (SJ)Simple J
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18. The cursor will appear in the A
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step #29.29. Tab to the Override Er
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Compound Journal Voucher (CJ)Compou
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7= 8= 9= 10=GLSMENU 11=SYSMENU 12=L
Page 67 and 68: UPDATING Rev 06/93COMPOUND JOURNAL
Page 69 and 70: 36. If the print location is correc
Page 71 and 72: 7. Leave the Form # field blank.8.
Page 73 and 74: sure you have entered the correct p
Page 75 and 76: Petty Cash ReimbursementsI. Office
Page 77 and 78: II.Creating a Petty Cash Reimbursem
Page 79 and 80: 23. If a line is a debit amount tha
Page 81 and 82: Departmental TransmittalsI. Office
Page 83 and 84: 6. The cursor will appear in the En
Page 85 and 86: 18. The cursor will appear in the M
Page 87 and 88: 32. Take the original and the copy
Page 89 and 90: 7= 8=AIAE 9=COAMENU 10= 11=SYSMENU
Page 91 and 92: 22. Press F3 - EndEntry. This check
Page 93 and 94: 5. Press Enter. This will display t
Page 95 and 96: UPDATINGENCUMBERING INTERNAL TRANSA
Page 97 and 98: How To Delete An Encumbering Intern
Page 99 and 100: 13. Press Enter. This will display
Page 101 and 102: 22. If no errors are found, the mes
Page 103 and 104: UPDATING Rev 06/93FORM
Page 105 and 106: How To Use A Form1. Start at the GL
Page 107 and 108: How To Delete A Form1. Start at the
Page 109 and 110: Louisiana State UniversityGeneral L
Page 111 and 112: 5. Press Enter.6. The Accounting En
Page 113 and 114: 14. Press Enter.15. See the Updatin
Page 115 and 116: date.10. Below is a brief descripti
Page 117: Louisiana State UniversityGeneral L
Page 121 and 122: This printed ledger information is
Page 123 and 124: June 30. In future fiscal years, th
Page 125 and 126: Reconciling Your AccountsEvery acco
Page 127 and 128: Reconciliation1. Entries affecting
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