[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-638950-105":3,"doc-detail-638950-en":80,"detail-sidebar-cat-0-en-105":97},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","gl-journal-entry-creation-and-workflow-presented-by-general-accounting-resources-table-of-contents","GL Journal Entry Creation and Workflow - Presented by General Accounting Resources - Table of Contents","","This guide explains how to create and process GL journal entries in an electronic workflow supported by PeopleSoft and document imaging. It outlines why journal entries are created, how debits and credits must balance, and the five account types and their normal balances. It then describes the journal entry workflow for submitting journals with scanned PDF supporting documentation, the roles of Creator, Department Approver, and intermediate/final approvers, and the operational benefits for speed, approval control, and records retention.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/gl-journal-entry-creation-and-workflow-presented-by-general-accounting-resources-table-of-contents/638950/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/gl-journal-entry-creation-and-workflow-presented-by-general-accounting-resources-table-of-contents/638950.png","ImageObject",300,407,{"name":42,"@type":43},"Jasmine","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-30","2026-10-22",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Why are journal entries created in the university system?","Question",{"text":62,"@type":63},"Journal entries record the university’s business transactions and post them to the general ledger. Ledger balances then roll into financial statements.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What is the key rule for debits and credits in a journal entry?",{"text":67,"@type":63},"A journal entry must always have both a debit side and a credit side, and they must be in balance.",{"name":69,"@type":60,"acceptedAnswer":70},"How does GL Journal Workflow submit journals and supporting documents?",{"text":71,"@type":63},"Departments create journals in PeopleSoft, upload supporting documentation, and attach it as scanned PDF files. Journals are submitted electronically through an approval path to General Accounting.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},638950,1792700518,{"code":4,"msg":81,"data":82},"success",{"doc_id":78,"user_id":83,"nickname":42,"user_avatar":84,"doc_module":4,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":86,"file_id":87,"file_url":88,"file_type":89,"file_size":90,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":91,"language":92,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":93,"faqs":94,"seo_title":95,"seo_description":12,"update_tm":79,"read_time":96},2336478487870,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45",8,"GL JOURNAL ENTRY CREATION AND WORKFLOW  \nPRESENTED BY GENERAL ACCOUNTING  \nRESOURCES  \nGeneral Accounting Email  \ngenacctg@central.UH.EDU  \nWEBSITE:  \n[www.uh.edu/finance](www.uh.edu/finance)  \nFinance Training website: Training > Financial Test and Training System> Financial Test and Training System Log On> People Soft Credentials  \nAccount List:  \n[www. uh.edu/finance ](www. uh.edu/finance  -References-Account)[ -References-Account](www. uh.edu/finance  -References-Account) List  \nJPM Chase – Detailed Cash-Check Deposit Procedures:  \n[https://www.uh.edu/office-of-finance/references/detailed-cash-check-deposit-procedures.pdf](https://www.uh.edu/office-of-finance/references/detailed-cash-check-deposit-procedures.pdf)  \n[JPM Chase](JPM Chase) – [Business Unit ID](Business Unit ID) ( [BUID](BUID)) & Transaction Division ID (TDID) List:  \n[https://www.uh.edu/office-of-finance/accounting-services/bank-reconciliations-endowment](https://www.uh.edu/office-of-finance/accounting-services/bank-reconciliations-endowment)accounting/chase---buid--tdid.xlsx  \nACCOMPANYING ONLINE CLASSES  \nCash Deposit and Security Procedures  \nCredit Card Accounting  \nCredit Card Processing  \nCredit Card Data Security  \nTable of Contents  \n1. Introduction to Journal Entry ……………..……………………………………………………………Page 4  \n2. Journal Entry Workflow……………………………………………..…………………………………....Page 5  \n3. Work list................................................................................................................. Page 8  \n4. Creating a Journal Entry…………………………………....................................................Page 12  \n􀁸 Header Tab……………………………………………............................................Page 12  \n􀁸 Lines Tab………………………………………………………………………………...….……Page 13  \n􀁸 Documents Tab...........……………...........................................................Page 14  \n􀁸 Approval Tab….…………………………………................................................Page 20  \n5. Additional Items  \n􀁸 Notify……………………………………………………………………………………………..……Page 23  \n􀁸 Add to Favorites…………………………………………………………………………..……...Page 24  \n􀁸 Copying a Journal………………………………………………………………………..……….Page 25  \n􀁸 Deleting a Journal………………………………….………………………………..….….……Page 26  \n􀁸 Creating a 1074 Report……………………………………………………………….….……Page 27  \n􀁸 Errors…………………………………………………………………….................................Page 31  \n􀁸 Encumbrance Journals.............................................................................. Page 34  \n6. References  \n􀁸 GL Journal Checklist………………………………….………………………………………...Page 36  \n􀁸 Local Fund Equity Non-Mandatory Transfers………………………….…..…...…Page 37  \n􀁸 State Fund Equity Non-Mandatory Transfers………………………….……….….Page 38  \nOBJECTIVES  \nThe objectives of this workshop are as follows:  \n􀂙 How to Create Journals  \nCash Deposits  \nCredit Card Deposits  \nCorrections  \nReallocations  \n􀁸 Current Year  \n􀁸 Prior Year Encumbrances  \n􀂙 How to Locate Journal Entries  \n􀂙 How to Copy Journals  \n􀂙 How to Create a 1074 Report  \n􀂙 Budget Errors  \nINTRODUCTION TO JOURNAL ENTRY  \nWhy do we create journal entries?  \nJournal entries are created to record the University’s business transactions. These transactions are posted to the general ledger. The General Ledger (GL) records all account activity for the University (i.e. assets, liabilities, fund equity, revenues, and expenses) . The balances in the ledger become financial statements.  \nA journal will always have a debit side and a credit side and they must always be in balance.  \nWhat are Debits and Credits?  \nDebits and Credits are often characterized as either a positive or negative number but in reality adebit or a credit characterizes the type of account being used.  \nThere are five types of accounts used in accounting. They each have either a debit or credit balance, which is known as its normal balance. The normal balances for each account are as follows:  \n\n| Account Type | Normal Balance | Example |\n| --- | --- | --- |\n| Revenue Accounts | Credit (-) | Sales Revenue (Account 4XXXX","cbCaiuckmXReUHgL","https://ap.wps.com/l/cbCaiuckmXReUHgL","pdf",5654036,40,"English","# Table of Contents\n## Introduction to Journal Entry\n## Journal Entry Workflow\n## Work list\n## Creating a Journal Entry\n## Additional Items\n## References","[{\"question\":\"Why are journal entries created in the university system?\",\"answer\":\"Journal entries record the university’s business transactions and post them to the general ledger. Ledger balances then roll into financial statements.\"},{\"question\":\"What is the key rule for debits and credits in a journal entry?\",\"answer\":\"A journal entry must always have both a debit side and a credit side, and they must be in balance.\"},{\"question\":\"How does GL Journal Workflow submit journals and supporting documents?\",\"answer\":\"Departments create journals in PeopleSoft, upload supporting documentation, and attach it as scanned PDF files. Journals are submitted electronically through an approval path to General Accounting.\"}]","GL Journal Entry Creation and Workflow - Presented by General Accounting Resources - Table of Contents | PDF",101,{"code":4,"msg":81,"data":98},[99,103,107,111,116,121,125,128,133,136,140],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":109,"slug":110},"Exam",70,"exam",{"id":112,"doc_module":4,"doc_module_name":25,"category_name":113,"show_sort_weight":114,"slug":115},5,"Comic",60,"comic",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":118,"show_sort_weight":119,"slug":120},6,"Technology",50,"technology",{"id":122,"doc_module":4,"doc_module_name":25,"category_name":123,"show_sort_weight":91,"slug":124},7,"Healthcare","healthcare",{"id":85,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":126,"slug":127},30,"research-report",{"id":129,"doc_module":4,"doc_module_name":25,"category_name":130,"show_sort_weight":131,"slug":132},9,"Religion & Spirituality",20,"religion-spirituality",{"id":131,"doc_module":4,"doc_module_name":25,"category_name":134,"show_sort_weight":131,"slug":135},"World Cup","world-cup",{"id":137,"doc_module":4,"doc_module_name":25,"category_name":138,"show_sort_weight":137,"slug":139},10,"Lifestyle","lifestyle",{"id":141,"doc_module":4,"doc_module_name":25,"category_name":142,"show_sort_weight":112,"slug":143},19,"General","general"]