ADNOAT# 10-070 Attachment

Systemwide Financial Operations
Campus & CO Journal Entry Instructions

 

Campus	Fund	CSU Fund	Amount
San Jose	0575-001	201	$0.24

 

The Campuses journal entry to record the transaction is as follows:

 

Debit	590002	Prior Year Surplus Adjustment
Credit	305022	Fund Balance Clearing

 

The Chancellor’s Office journal entry to record transaction 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 surplus adjustment