Accounting Rules Categories - Encumbrance

Definition:

There are two types of encumbrance transactions. A purchase order encumbrance, which is recorded as 83XXXX, is increased when a purchase order is created and is decreased or reversed when an invoice is matched to the purchase order. An accounts payable encumbrance, which is recorded as 03XXXX, is increased when an invoice is entered and is decreased or reversed when an invoice is paid. The encumbrance accounting rules may be used to record adjustments and make corrections to the encumbrance accounts and the reserve for encumbrance accounts. Encumbrance transactions are entered through the Budgetary Control (BC) module using the encumbrance adjustment screens.

Rules:

RF Revenue Encumbrance Correction

• Records adjustments to refunds of revenue.
• Use a 38 document ID.
• Keeps original transaction

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
43	1 2	Same as keyed 030000	Same as Keyed ~~~~~~~~~	No Yes

 

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37 Encumbrance Adjustment-Data Type 1

• Records adjustments to purchase order encumbrances and reserve for encumbrances.
• Use a 38 document ID.

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53	1 2	8 830000	Same as Keyed ~~~~~~~~~	No Yes

 

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38 Encumbrance Adjustment - Data Type 2

• Records adjustments to purchase order encumbrances.
• Use a 38 document ID.

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53	1	83	Same as Keyed	No

 

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40 Accounts Payable Encumbrance Adjustment - Data Type 2

• Records adjustments to accounts payable encumbrances.
• Use a 38 document ID.

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53	1	0	Same as Keyed	No

 

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45 Accounts Payable Encumbrance Adjustment - Data Type 1

• Records adjustments to accounts payable encumbrances and reserve for encumbrances.
• Use a 38 document ID.

Account Keyed	Sequence #	Accounts Posted	Centers Posted	Rvrs DR/CR
53	1 2	0 030000	Same as Keyed ~~~~~~~~~	No Yes