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. ---

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.

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

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.

2. DINING HALLS

3. RETAIL STORES

116900 Blue Devil Concessions Change Fund (Valid For: Univ)
Represents imprest change funds established to facilitate the sales functions of these dining halls.
117300 East Campus Store Change Fund (Valid For: Univ)

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)
116200 Trent Drive Hall/Devils Den Change Fund (Valid For: Univ)
116300 Medical Center Commons Change Fund (Valid For: Univ)
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)
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.
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.
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