11xxxx: Petty Cash - Imprest Funds

Search G/L Accts:

I. GENERAL

Petty cash and change funds are specially authorized cash funds established to handle incidental small purchases, make change, or reimburse staff for minor expenses incurred on behalf of the University. The funds are established for a specified amount of money and must be maintained at the authorized level. This is done by periodically replenishing the cash by completing an imprest cash form to charge expenses to appropriate G/L accounts.

Refer to GAP 200.030, Petty Cash & Change Funds and GAP 200.031, Imprest Fund on Deposit for more information on imprest cash funds and related procedures.

II. G/L ACCOUNT DEFINITIONS

A. ON DEPOSIT

1. ---

111900 Duke University Marine Laboratory Account (Valid For: Closed)
112000 Continuing Education Summer Programs Imprest Cash Account (Valid For: Univ)
Represents an imprest cash bank account used to pay for activities of participants in Duke's Young Writers, Creative Writers, and Duke Action Science Camp.
114600 DHRH Petty Cash Fund Plaza Pharmacy (Valid For: Closed)
114900 Duke Raleigh Hospital SM/PT Petty Cash (Valid For: Closed)

2. CENTRAL CAROLINA BANK AND TRUST COMPANY

112400 Duke Hospital Refund Account (Valid For: Univ)
Represents an imprest cash bank account used to refund overpayment on hospital bills.

3. BANK OF AMERICA

114200 Business Services (Valid For: Closed)

Represents an imprest cash bank account used to make disbursements which can not be handled through Material Support Department (for example, travel advances, travel reimbursements, honorariums).

B. CHANGE FUNDS

1. CASHIERS ACCOUNTS

115300 Bursar's Office (Valid For: Univ)
115301 University Cashiering Petty Cash Reimbursement Account (Valid For: Univ, DUHS)
115303 Research Funds Outstanding (Valid For: Univ, DUHS)
For Cashiers office to record funds given to departments for research projects.
115320 Student Service Cashier Till (Valid For: Univ)
Represents the change fund for the SSC.
115600 Duke Hospital Business Office (Valid For: Closed, DUHS)

2. DINING HALLS

114800 Duke Raleigh Hospital Cafeteria Change Fund (Valid For: Closed, DUHS)
116000 Deposits on Hand (Valid For: Closed, DUHS)
This account is to record all deposits on hand for the Health System.

3. RETAIL STORES

116700 Washington Duke/Diet & Fitness Store Change (Valid For: Closed)
116800 Starbucks ATC Change Fund (Valid For: Closed)
Represents the change fund for the Starbucks facility operated at ATC.
116900 Blue Devil Concessions Change Fund (Valid For: Univ)
Represents imprest change funds established to facilitate the sales functions of these dining halls.
117000 Petty Cash: Auxiliary Services Operations (Valid For: Closed)
closed July 2013
117001 Concessions Change Fund (Valid For: Closed)
closed July 2013 This GL is used to account for the Blue Devil Concessions and Mail Order Concessions change funds.
117100 Office Products Change Fund (Valid For: Closed)
closed June 2013
117200 University Stores Change Fund (Valid For: Closed)
closed June 2013
117300 East Campus Store Change Fund (Valid For: Univ)
118700 Change Fund: Computer Repair (Valid For: Closed)
closed June 2013 Represents imprest change funds established to facilitate the sales functions of these retail operations.

4. OTHER

114700 Duke Raleigh Hospital Change Fund (Valid For: DUHS)
115800 Billing and Collections Change Fund (Valid For: DUHS, Univ)
115900 Hospital Outpatient Business Office Change Fund (Valid For: DUHS)
116100 Duke Card Office Change Fund (Valid For: Closed)
Represents the change fund used by the Duke Card office for point sales & copiers.
116200 Trent Drive Hall/Devils Den Change Fund (Valid For: Univ)
116300 Medical Center Commons Change Fund (Valid For: Univ)
116400 West Campus Dining Change Fund (Valid For: Closed)
116500 Bryan Center Dining Services Change Fund (Valid For: Closed)
116600 East Campus Dining Change Fund (Valid For: Closed)
117400 Duke Postal Operations Change Fund (Valid For: Closed)
Represents the change fund used by Duke Postal Services for their package service.
117500 Gothic Bookstore Change Fund (Valid For: Univ)
117600 D. U. Bookstore Change Fund (Valid For: Univ)
117700 Video Games Change Fund (Valid For: Univ)
117800 Washtub Change Fund (Valid For: Univ)
117900 Uncle Harry's General Store Change Fund (Valid For: Univ)
118000 Medical Center Retail Store Change Fund (Valid For: Univ)
118100 Duke Bar Association Store Change Fund (Valid For: Closed)
118200 Chemistry Change Fund (Valid For: Univ)
Represents the change fund used by the Chemistry Department for their key deposits.
118300 Medical Center Post Office Change Fund (Valid For: DUHS, Univ)
Represents a change fund used for daily current operations of the post office operated at Duke Hospital.
118400 PC: Duke Children's Development Special Events (Valid For: Closed)
118500 Duke University Marine Laboratory (Petty Cash) (Valid For: Univ)
Represents a petty cash account for the purpose of handling minor disbursements, as needed, for daily current operations of the Marine Laboratory.
118600 Thomas Center Change Fund (Valid For: Closed)
Closed Mar 2014. Represents the change fund used for daily operations at the R. David Thomas Center.
118900 Coin Operated Copiers Change Fund (Valid For: Closed)
Represents a change fund used to maintain the dollar bill changers located in the sub-basement of Perkins Library and the first floor of Lilly Library.
119000 Sundry Petty Cash (Valid For: DUHS, Univ)
Represents various small petty cash funds used throughout Duke University.
119100 Sundry Change Funds: Local Currency Balances Display (Valid For: DUHS, Univ)
To establish and maintain change funds for the entire university and hospital when needed.
119101 Concessions Change Funds (Valid For: Univ)
Concessions change funds