Intraunit Accounting Entries

This section provides examples of intraunit accounting entries for payment, maintenance, and transfer groups. The following accounting entries are shown without summarization.

Intraunit Accounting Entries for Payment Groups

The following intraunit examples could apply to payments, prepayments, on-account transactions, overpayments, and underpayments.

In the first example, you apply a 1,960.00 USD payment associated with a nonpooled bank account to a 1,960.00 USD item. This table displays the accounting entries:

Account	Fund	Fund Affiliate	Type	Debit Amount	Credit Amount
100004	199		Cash	1960.00
110000	100		AR		1960.00
100040	199	100	IntraUnit (Due To)		1960.00
100040	100	199	IntraUnit (Due From)	1960.00

In the second example, you apply a 1,500.00 USD payment associated with a cash control bank account to a 1,500.00 USD item. This table displays the accounting entries that the system generates when you save the deposit with the payment:

Account	Fund	Fund Affiliate	Type	Debit Amount	Credit Amount
100002	200		Cash	1500.00
100023	200		Cash Control		1500.00

This table displays the accounting entries that the system generates when you apply the payment to the item:

Account	Fund	Fund Affiliate	Type	Debit Amount	Credit Amount
100023	200		Cash Control	1500.00
110010	100		AR		1500.00
100065	200	100	Due To		1500.00
100067	100	200	Due From	1500.00

The system generates the intraunit accounting entries for cash control banks by comparing the fund on the Cash line (created when you save the deposit) to the fund on the AR line (created when you apply the payment to the item).

Intraunit Accounting Entries for Maintenance Groups

The first example displays intraunit accounting entries for a refund of a 4,500.00 USD credit memo:

Account	Fund	Fund Affiliate	Type	Debit Amount	Credit Amount
200004	200		Refund Control		4500.00
110010	100		AR	4500.00
100040	200	100	Due To	4500.00
100040	100	200	Due From		4500.00

The second example displays the accounting entries for a match of a debit memo to a credit memo with different funds. The debit memo is 1,000.00 USD, and the credit memo is –1,000.00 USD:

Account	Fund	Fund Affiliate	Type	Debit Amount	Credit Amount
110010	100		AR		1000.00
125000	200		Offset	1000.00
110010	200		AR	1000.00
125000	200		Offset		1000.00
100040	200	100	Due To		1000.00
100040	100	200	Due From	1000.00

Note:

When you match (offset) multiple funds using the maintenance worksheet or the Automatic Maintenance process, the system creates only one Due To and Due From entry for each fund. A set of entries in not created for each AR line.

Intraunit Accounting Entries for Transfer Groups

The following example shows the accounting lines that would be generated if you transferred an item from the FED01 business unit and customer 1000 to the FED01 business unit and customer 1002:

Account	Fund	Fund Affiliate	Type	Debit Amount	Credit Amount
8035			Offset	1000.00
1310	100		AR		1000.00
1030	100		Intraunit	1000.00
2030		F100	Intraunit		1000.00
8035			Offset		1000.00
1310	100		AR	1000.00
1030	100		Intraunit		1000.00
2030		F100	Intraunit	1000.00