Journal Entry (JE) Processing and Information-Academic Areas
Journal Entry ("JE") Processing typically has two purposes:
- To correct an error on a financial report, or
- To transfer resources from one department to another
In some cases a transfer is considered a cross-charge. A cross-charge is a transfer of resources associated with an exchange of goods or services between two campus departments.
Non-grant JE processing has been handled centrally since fall 2015. Central handling allows for a more standardized process, consistent coding, enhanced GAAP (Generally Accepted Accounting Principles) compliance, and strengthened controls and oversight. All academic area requests for non-grant journal entries are sent to JEProcessing@smu.edu along with the back-up or source documents for the correction or the transfer. The academic Accounting Liaisons handle JE requests for all academic areas and a few other areas.
Detailed instructions for requesting a non-grant journal entry for an academic area and additional information can be found here.
For instructions on how to use the JE Upload Template, click here.
The JE Upload Template was created for your convenience. If you are familiar with the process, you may go directly to the JE Upload Template.
Grant and Contract Accounting
All journal entries that charge a grant should be sent directly to the assigned Grant and Contract Accountant for processing as special approvals are required. Grant and Contract Accounting has a special JE template for GCA Labor Reallocations that requires the signature of the Principal Investigator/Project Director. Other grant-related journal entries should be submitted on the standard JE Template.