All accounting transactions are associated with a book code. Operational transactions post to a blank (Common Book) code. Book codes can be selected on manual journal entries. When left blank, manual journals post to the Common Book.
Books are used to organize and manage financial transactions and reporting. Each book rolls up activity from one or more book codes.
Review the following table to find the current book codes, their descriptions, and their related books.
| Book Code | Description | Books |
|---|---|---|
| Adjusting Journal Entries (AJE) | For UWSYS to record GPO Pooling entries, moving expenses from pooled GPR funds to FD0131, prior service costs and other year end journal entries. | • GAAP Reporting • GPO Pooling Entries Only • GPO Pooling Entries w/ Common/Blank |
| Capital Assets | Record WIP and Capital Assets, including depreciation assets | • Campus Management • Capital Assets • GAAP Reporting |
| CFBR Fund Reclass for DOA | For UWSYS to reclassify CFBR FD0018 Back to Original Fund for DOA Reporting | Composite Fringe Benefit Rate Post Reclass |
| GAAP Adjusting Entries (FINRPT) | For UWSYS to record GAAP Adjusting Entries (FINRPT) for financial statement reporting | • Campus Management • GAAP Adjustments Only • GAAP Reporting |
| GPR Revenue Allocation | Used by Campus to Move GPR to Preferred Location | • Campus Management • GPR Revenue Allocation |
| Grant Reporting Adjustments - Cost Share Only | Adjustments for Grants Cost Share | Grant Reporting - Cost Share |
| Lease Accounting | Lease accounting | • Campus Management • GAAP Adjustments Only • GAAP Reporting |
| Management Reporting Adjustments | Management reporting adjustments | Campus Management |
| When Blank | Operational transactions post to the Common Book, which is the tenant default. When book code is blank on a manual journal, the entry posts to the Common Book. | • Campus Management • Composite Fringe Benefit Rate Post Reclass • GAAP Reporting • GPO Pooling Entries w/ Common/Blank • GPR Revenue Allocation • Grant Reporting - Cost Share • Common Book |
Review the following table to find the current books and the book codes they contain.
| Book | Included Book Codes |
|---|---|
| Campus Management | • Capital Assets • GAAP Adjusting Entries (FINRPT) • GPR Revenue Allocation • Lease Accounting • Management Reporting Adjustments • Blank (Common Book) |
| Capital Assets | Capital Assets |
| Common Book | Blank (Common Book) |
| Composite Fringe Benefit Rate Post Reclass | • CFBR Fund Reclass for DOA • Blank (Common Book) |
| GAAP Adjustments Only | • GAAP Adjusting Entries (FINRPT) • Lease Accounting |
| GAAP Reporting | • Adjusting Journal Entries (AJE) • Capital Assets • GAAP Adjusting Entries (FINRPT) • Lease Accounting • Blank (Common Book) |
| GPO Pooling Entries Only | Adjusting Journal Entries (AJE) |
| GPO Pooling Entries w/ Common/Blank | • Adjusting Journal Entries (AJE) • Blank (Common Book) |
| GPR Revenue Allocation | • GPR Revenue Allocation • Blank (Common Book) |
| Grant Reporting - Cost | • Grant Reporting Adjustments - Cost Share Only • Blank (Common Book) |