Table 1: Sign Conventions

CORPORATE FINANCIAL SYSTEMS

TABLE 1: SIGN CONVENTIONS

ACCOUNT TYPE

CHANGE

NAME

REPORT

DATA
ENTRY

INTERNAL
STORAGE

BUDGET PORTION

Appropriation Increase CREDIT CR
+

Appropriation Decrease DEBIT Blank
-

-

Income Increase DEBIT Blank
-

-

Income Decrease CREDIT CR
+

LEDGER PORTION

Balance Sheet

Assets Increase DEBIT Blank
+

Assets Decrease CREDIT CR
-

-

Liabilities & Fund Balances Increase CREDIT CR
-

-

Liabilities & Fund Balances Decrease DEBIT Blank
+

Fund Balances-Budget Amt Increase DEBIT Blank
+

Fund Balances-Budget Amt Decrease CREDIT CR
-

-

Expenditures

Financial Amount Increase DEBIT Blank
+

Financial Amount Decrease CREDIT CR
-

-

Budget Amt Increase CREDIT CR
-

-

Budget Amt Decrease DEBIT Blank
+

Income

Financial Amount Increase CREDIT CR
-

-

Financial Amount Decrease DEBIT Blank
+

Budget Amount Increase DEBIT Blank
+

Budget Amount Decrease CREDIT CR
-

-

ACCOUNT TYPE	CHANGE	NAME	REPORT	DATA ENTRY	INTERNAL STORAGE
BUDGET PORTION
Appropriation	Increase	CREDIT	CR	+
Appropriation	Decrease	DEBIT	Blank	-	-
Income	Increase	DEBIT	Blank	-	-
Income	Decrease	CREDIT	CR	+
LEDGER PORTION
Balance Sheet
Assets	Increase	DEBIT	Blank	+
Assets	Decrease	CREDIT	CR	-	-

Liabilities & Fund Balances	Increase	CREDIT	CR	-	-
Liabilities & Fund Balances	Decrease	DEBIT	Blank	+

Fund Balances-Budget Amt	Increase	DEBIT	Blank	+
Fund Balances-Budget Amt	Decrease	CREDIT	CR	-	-

Expenditures
Financial Amount	Increase	DEBIT	Blank	+
Financial Amount	Decrease	CREDIT	CR	-	-

Budget Amt	Increase	CREDIT	CR	-	-
Budget Amt	Decrease	DEBIT	Blank	+

Income
Financial Amount	Increase	CREDIT	CR	-	-
Financial Amount	Decrease	DEBIT	Blank	+

Budget Amount	Increase	DEBIT	Blank	+
Budget Amount	Decrease	CREDIT	CR	-	-