ADNOAT# 12-034 Attachment

Systemwide Financial Operations
Campus & CO Journal Entry Instructions

 

Campus	Fund	CSU Fund	Amount
San Bernardino	0575-028	204	$2,118.71

 

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

Debit	690002	Prior Year Expenditure Adjustment
Credit	305022	Fund Balance Clearing

The Chancellor’s Office journal entry to record the transaction is as follows:

Debit	305022	Fund Balance Clearing
Credit	690002	Prior Year Expenditure Adjustment

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