ADNOAT# 08-105
Attachment

Systemwide Financial Operations
Campus & CO Journal Entry Instructions

The Campus journal entry to record the transaction for SCO fund 575 is as follows:

Debit	305022	Fund Balance Clearing
Credit	590002	Prior Year Surplus Adjustment

The Chancellors Office journal entry to record the transaction for SCO fund 575 is as follows:

Debit	590002	Prior Year Surplus Adjustment
Credit	305022	Fund Balance Clearing

The Campus journal entry to record the transaction for SCO fund 575 is as follows:

Debit	590002	Prior Year Surplus Adjustment
Credit	305022	Fund Balance Clearing

The Chancellors Office journal entry to record the transaction for SCO fund 575 is as follows:

Debit	305022	Fund Balance Clearing
Credit	590002	Prior Year Surplus Adjustment

Note: This may cause your SAM99 to be out of balance due to the prior-year expenditure adjustment