Accounting Records: Automatic DPC Entries
UC Accounting Manual
II. General
A-115-7 (6/1/72)
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ACCOUNTING RECORDS: AUTOMATIC DPC ENTRIES
Journals coded 53 Are Mostly written manually But
those with middle letter "D" Come spewing out from
DPC.
The "automatic" entries described below are entered in the
General Ledger through DPC subsystems or special routines,
in contrast to the usual manually prepared journal
entries, which are keypunched and entered directly into
the Ledger without special processing. These automatic
entries are identified in the Ledger by the letter D as
the third figure in the voucher number column (e.g.
OlD57), except that one entry uses an R in place of a D
(R79).
As a matter of good accounting practice, automatic DPC
entries are supported in the accounting office files by
listings of the individual items comprising them. The
supporting listings are produced by DPC and forwarded to
accounting for filing; they are subject to the same
records retention schedules as those that apply to manual
journal entries--see the official Records Retention
Schedules for exact periods.
All D entry numbers are assigned by the general accounting
supervisor, Chief Accountant's Office. When preparing new
programs that require D entries, ISD programmers should
obtain the entry number from him.
Entry Supporting
No. Frequency Explanation Listing
XXD02, Quarterly Student Fee Distribution Entry: Fee Reconci-
03,04, --see ex- liation
05,06 planation 02 Summer quarter Report
03 Fall quarter RE160-11
04 Winter quarter
05 Spring quarter
06 Summer Sessions.
This entry also partly clears the
debit to student fees receivable,
by crediting this account for
fees that have been waived or
deferred and debiting fee income,
scholarship expense, or other
receivables accounts. The input
for this part of the entry comes
from fee waiver or deferral forms
that are turned in by the student
in settlement of his fees.
XXD10 Monthly Payroll Distribution Entry. Distribution
This is the payroll and staff of Payroll
benefits distribution entry. Expense
It accumulates the payroll PR070
transactions of each month, de-
biting departmental expense
accounts and crediting liability
accounts.
Entry Supporting
No. Frequency Explanation Listing
XXD40, Monthly Central Student Loan Collection
41 Entries. When student loans are
originally made, they are dis-
bursed through the University's
regular accounts payable system;
charges are recorded individually
in General Ledger notes receivable
accounts. Loans are left in these
accounts if they are to be com-
pletely repaid before the student
borrowers leave school; loans are
transferred to the new Central Stu-
dent Loan Collection system, now
being installed at all campuses,
if they will be partially or com-
pletely repaid after the borrowers
leave school.
D41 records the transfer of General
student loans into the Central Ledger
Collection system; it credits Posting
the notes receivable accounts Data
in which loans are shown in- AJ0245-27
dividually and debits a re-
ceivable account that carries
only a control total. Each
month, DPC produces a sub-
sidiary listing showing the
detail in the control account.
The listing is divided between
loans to students still in
school, for which collection
control remains with the cam-
pus, and loans to students who
have left school, for which
collection control is with
the Central Collection unit
in Berkeley.
D40 records all activity General
(collections of interest and Ledger
principal, write-offs, for- Posting
giveness of loans, etc.) Data
pertaining to loans that
have been transferred into
the Central Collection system.
Entry Supporting
No. Frequency Explanation Listing
0lD50 Annual, at Reappropriation Entry. Entry Reappropria-
beginning of funds reappropriated from tion Entries
of fiscal the preceding fiscal year--see Including
year Accounting Manual chapter Account
A-115-6, section III-B for Changes
explanation. C151D
14D51 Annual, Contract and Grant Income Income
at fiscal Accrual Entry. This entry ac- Accrual
closing crues income for certain funds Listing
(step in an amount equal to expendi- GLX7790
131.B)-- tures plus indirect cost
reversed charges against the fund. The
in July funds for which the accrual
is made are all Federal con-
tracts and grants except those
covered by D53 (see below); at
campus option, the accrual can
also be done for State agree-
ments and private gifts and
grants. The entry charges
receivable accounts and credits
individual income accounts.
13D52 Annual, Indirect Cost Accrual Entry. Indirect
at fiscal For individual funds specified Cost
closing by the accounting office, this Accrual
(step entry calculates indirect cost Listing
131.B) charges on the entire year's GLX7790
expenditures and adjusts each
fund's indirect cost account
to the amount calculated. The
funds that may be specified
are within the following blocks:
State Agreements 20600-20799
Federal Contracts
and Grants 21100-33999
Private Gifts and
Grants 40000-59999
The adjustments to Federal con-
tracts and grants will usually
be small, since indirect costs
are charged monthly to these
funds. The adjustments to
State agreements and to gifts
and private grants will be
charges for the entire year,
since indirect costs are charged
only annually to these funds.
Entry Supporting
No. Frequency Explanation Listing
13D53 Annual, NSF and NIH Income Accrual Transfer
at fiscal Entry. This entry is similar from
closing to D51 but applies only to Income
(step Federal funds under letter of Clearing
131.B) credit programs, namely NSF Accounts
grants (21100-21549 and 21700- GLX7790
22399) and NIH grants (23600-
24849 and 29000-33999). The
entry charges income clearing
accounts and credits individ-
ual income accounts.
XXD55 Monthly Employee Benefits and Work- Supporting
Study Appropriations Entry. data is
For explanation, see the EDP available
Payroll Manual, section PR070. from the
Distribution
of Payroll
Expense,
PR070 and
from the
Work-Study
Program
Distribution
Listing,
GL180A and
GL185A.
XXD57 Monthly Title Exception Corrections. Marked-up
This entry is used to correct copy of
title exceptions. Accounting GL176 re-
offices assist in preparing port serves
this entry by writing in cor- as support-
rections on the semimonthly ing listing
lists of title exceptions
(GL176 report); DPC then
keypunches these correc-
tion from the marked-up
copy of the GL176.
XXD58 Monthly Work-Study Distribution Entry. Work-Study
This entry charges department- Program
al funds for the University Distribution
matching portion of salaries GL180A and
paid to students employed GL185A
within the University under
the Federal Work-Study
program.
Under the terms of the Economic
supplied for the Work-Study
program must be partly matched
by University funds. Individual
departments hiring Work-Study
students decide on the source of
funds they will use to provide
these matching funds. They
provide this information to
accounting offices on the stu-
dents' employment forms, and
accounting, in turn, passes
this information on to DPC.
When students are paid, their
salaries are charged to the
departmental accounts, Work-
Study funds, on the payroll
distribution entry (D10). Then,
on the D58 entry, DPC sorts out
all Work-Study payments and re-
charges the required percentage
of salaries to the matching
funds sources that were
previously specified by the
individual departments.
For a fuller explanation of
accounting for Work-Study
funds, see Business and Fin-
ance Bulletin A-26.
XXD70, Monthly Contract and Grant Indirect Indirect
71 Cost Entries. These entries Cost Gen-
record indirect cost recovery erated on
charges to Federal contracts Salaries
and grants; D70 records charges and Wages
against contracts and grants GLX015
whose indirect cost recovery is
based on salaries and wages, and
D71 against those whose recovery
is based on total direct costs.
Indirect cost charges are made
against a special series of non-
reportable expenditures accounts
in the series 8030XX. Credits go
to a special accumulation account,
116130, fund 24999 for grants and
28999 for contracts; at year end
this account is closed to
University-wide accounts.
Entry Supporting
No. Frequency Explanation Listing
XXD72 Monthly UCRS Contribution Adjustments UCRS Contri-
Entry. This entry appears bution
only on the Berkeley books. Adjustments
It records the effect on the GL799
UCRS General Ledger accounts of
adjustments made to individual
member accounts, which are kept
in a subsidiary DPC system.
With the exception of payroll
deductions, all transactions
affecting this subsidiary system
are made on a special UCRS form,
#1638. The D72 entry is a
monthly consolidation of the
following kinds of entries made
on Form 1638:
1) Transfers of member
contributions from one General
Ledger account to another, such
as the transfer from current
contribution to retirement
payment accounts that is made
when an individual retires.
2) Cash contributions, such as
contributions made when an
individual is on leave or
contributes for prior service.
Cash contributions are originally
credited to a General Ledger
clearing account, which is
cleared by a charge entered on
Form 1638.
3) Refunds to survivors of
contributions made by an employee
who dies before retirement.
Refunds of contributions to
terminating employees or to
employees who have made excess
contributions in error are also
entered on Form 1638. However,
these entries pass into the
General Ledger through the
accounts payable system and not
through the D72 entry.
Entry Supporting
No. Frequency Explanation Listing
XXD73 Monthly UCRS Contribution Exceptions. UCRS
This entry lists entries that Contribution
are rejected from the monthly Exceptions
PR158 retirement contributions GL799
listing as it is being entered
in the UCRS accounts; the two
possible reasons for rejection
are missing social security
number and missing retirement-
plan code.
This entry appears only on
the Berkeley books; it
credits the financial control
accounts for the amount of
the defective contribution
entries and charges the UCRS
member contributions account.
XXD78 Monthly Central Garage Charges. This Automotive
entry charges individual de- Fleet
partments for automobile usage Management
and other central garage ser- System
vice for the month and credits report
garage income. Input for this AFMO505
entry consists of recharge
forms prepared by each
garage.
XXR79 Monthly Riverside Departmental Expense Departmental
Summary Entry. This is a River- expense re-
side entry only. Beginning in ports pre-
July 1972, Riverside will pro- pared by
duce weekly expense reports for Riverside
departments on its own computer. computer
The detail from these reports center
will be combined by object
code within each account/fund
/subbudget combination and
entered monthly in the
General Ledger as entry R79.
XXD80 Monthly Residence Halls Accounts Ledger
Receivable Entry. This entry Support
is used in the new Residence Transaction
Hall Accounts Receivable/Billing Listing
system that is presently in use RHA0050
on several campuses. In a spec-
ial set of subsidiary records,
the system records amounts due
and payments received from
students and produces monthly
billings. It also records
income on an accrual basis
and distributes this income
to the proper residence hall
accounts. Each month's
activity is summarized and
entered in the General Ledger
by this entry.
XXD81 Monthly Los Angeles Mailing List Main- Activities
tenance Charge Entry. This en- Total per
try is used only at Los Angeles. List Code
It records service charges to MLA810
departments for data processing
mailing lists maintained by the
Los Angeles mailing division.
XXD85 Monthly Student Financial Aid System Listing of
Entry. This entry records the Financial
monthly activity of the Univer- Aid System
sity's new Student Financial Input to the
Aid system in the General Ledger. General
Ledger
FAS0162
The Student Financial Aid sy-
stem will eventually be used
on all campuses. After the
full system is operating on
any campus, it records each
financial aid award by stu-
dent and by account and fund
source, and provides detailed
reports of these awards for
financial aids offices. It
liens student aid awards
against appropriations in the
General Ledger, and generates
checks to students (through
the regular accounts payable
system) when payments are
due.
Checks written to students
are recorded under type of
entry 42. All other activi-
ty, including expenditure
adjustments and establish-
ment, transfer, or cancel-
lation of awards liened, is
recorded by D85 (type of
entry 53).
Entry Supporting
No. Frequency Explanation Listing
XXD86 Annual Endowment Income Distribution Endowment
Entry. This entry, which is Income
made annually in September, Account
transfers the income of endow- Transfers
ment and similar funds from GLX8410
the location J (Berkeley
University-wide) books to the
campus books; the income
transferred is that earned
during the previous fiscal
year.
The entry is divided into two
parts--a location J entry and
an entry on each campus
responding to the location J
entry (except that in the
case of the Berkeley campus
the two parts are combined
and financial control ac-
counts are not used). The
location J entry debits un-
expended balances--endowment
income and credits the
University-wide financial
control accounts. The entry
on each campus debits the
local financial control ac-
count and credits unexpended
balances--endowment income.
This entry is used only for
funds whose income is per-
manently assigned to parti-
cular campuses. Income from
multicampus or rotating funds
is transferred by manual
entry.
Entry Supporting
No. Frequency Explanation Listing
XXD90, See ex- Treasurer's Investment System General
91,92 planation Entries. These entries record Ledger
transactions of the Treasurer's Entries
Investment (TRS) system; they TRS044
appear only on the location J
books. Input documents for
the TRS system are prepared
by the Treasurer's Office and
the Chief Accountant's
Office.
D90, a weekly entry, records
the purchase and sale of
securities and the receipt of
investment income; it also
records the acquisition of
securities by gift.
D91, a quarterly entry, dis-
tributes General Endowment
Pool income from a clearing
account to the funds parti-
cipating in the Pool. It
also distributes net capital
gains or losses to funds that
withdraw from the pool (with-
drawal can take place only at
the end of a quarter). (For
an explanation of the General
Endowment Pool, see chapter
E-525, section III-A.)
D92, accrues income on bonds
that is earned but not yet
received as of the end of
the quarter. Each end-of-
quarter entry is reversed at
the start of the new quarter;
the reversal is also entered
as D92.
_____________________________
Historical note: The material in this chapter was originally
published on 4/1/70 as section V of chapter A-115-6, Accounting
Records. On 11/2/70, it was made a separate chapter. The
present revision of 6/1/72 adds information on supporting
listings and on entries prepared less than monthly.
Analysts: Bill Chan, Kim Cranney.
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