Accounting Services

Effective: April 1, 2009
Revised: December 14, 2018
Related Policy

Responsible Office: Accounting Services

Internal charges are identified by unique, three-alpha-character journal sources. Examples of journal sources are indicated below:

  • CCR – Computer Center repairs
  • FWO – Facilities work orders
  • IDO – Inter-departmental orders
  • MPC – Managed Print Charges
  • 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.

Inter-departmental Orders

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

Dr Cr
15-602-7322-5308-130-1500000 $105
15-602-1130-5308-130-1500000 $105
15-401-4842-3001-130-1500000 $105
15-401-1130-3001-130-1500000 $105

Use of Strom Thurmond Institute Auditorium by Clemson Band

Dr Cr
13-101-7313-0534-130-130015 $200
13-101-1130-0534-130-1300015 $200
12-306-4842-0125-157-1200027 $200
12-306-1130-0125-157-1200027 $200

* 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

Dr Cr
14-501-7040-4015-130-1400502 $8
14-501-1130-4015-130-1400502 $8
15-603-7040-5337-130-1500057 $8
15-603-1130-5337-130-1500057 $8

Allocation of CBBS Copy Center charges to Advising

Dr Cr
15-501-7015-1319-130-1500000 $527
15-501-1130-1319-130-1500000 $527
15-109-7015-1340-130-1501212 $527
15-109-1130-1340-130-1501212 $527

* 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. Entries that debit/credit different expense accounts or debit an expense account and credit a 4xxx (non-recovery) revenue account are not acceptable.