Responsible Office: Accounting Services
Internal charges are identified by unique, three-alpha-character journal sources. Examples of journal sources are indicated below:
- CCC – Computer Center contracts
- CCI – Computer Center internal charges
- CCM – Computer Center miscellaneous charges
- CCR – Computer Center repairs
- CCS – Computer Center sales
- FWO – Facilities work orders
- IDO – Inter-departmental orders
- MTP – Motor Pool charges
- PHO – Central Photo charges
- POS – Mail Services charges
- TEL – Telecommunications charges
- UTL – Utilities charges
CUBS Journal ID’s for most internal charge transactions contain the journal source, followed by identifying information for the date and department being charged (i.e., TEL8315308).
Charges for routine monthly services or for periodic charges provided by campus auxiliaries and service units are generally submitted and posted at month-end via journal uploads from interfaced sub-systems to CUBS. Supporting documentation is provided for the charges.
Internal charges for Inter-departmental orders (IDO’s) may be submitted and posted at any time (not just at month-end). Per the Internal Charges Policy, the Providing (unit recognizing revenue) department should obtain prior authorization, chartfield string information, and any other information needed from the Purchasing (unit incurring expense) department. Any authorized individual in the Providing department with online journal entry access to CUBS may submit an IDO transaction for posting.
Generally, an IDO transaction will comprise four journal lines to:
- Debit/charge the Purchasing department
- Credit the cash account in the chartfield string for the Purchasing department
- Credit/receive revenue for the Providing department
- Debit the cash account in the chartfield string for the Providing department
Following are common examples of Inter-departmental Orders:
Records Center storage charge for Accounting Services
Use of Strom Thurmond Institute Auditorium by Clemson Band
Please note that the above two examples debit/charge an expense account of the Purchasing department and credit/receive a (48xx) recovery account of the Providing department. This is the preferred model for inter-departmental orders.
Background check for Student Affairs
Allocation of CBBS Copy Center charges to Advising
Unlike the previous examples the above two examples both debit/charge an expense account of the Purchasing department and credit/receive the same account for the Providing department. While not as preferred as the previous examples, this model is acceptable. Not acceptable, would be entries that debit/credit different expense accounts or debit an expense account and credit a 4xxx (non-recovery) revenue account.