G/L Accounts to be Used for Capital Funding Transfers

The information below describes the codes and how they should be used. You should use the codes for all transfers associated with capital projects so that our journalizing later will not be necessary. In making transfers, you should use the same code for both the debit and credit side of the entries.


800100 Intra fund transfers
These G/L accounts are used to transfer from one Cost Center or WBS element to another. Example: transfer from 4511234 to 4521233. These G/L accounts are not to be used with 1xxxxxx codes since transfers involving current unrestricted funds are not permitted.

The accounts with the last two digits other than 00 should be used for Capital Funding Transfers only.

800110 To be used when the transfer is for internal funding by the school/unit.
800120 To be used when the transfer is for internal funding by the school/unit, where the original source is deferred maintenance.
800130 To be used when the transfer is for internal funding by the school/unit, from funds set aside for ADA projects.
800140 To be used when the transfer is for internal funding by the school/unit, where the original source is an internal loan.
800150 To be used when the transfer is for proceeds from long term debt.
800160 To be used when you are transferring a contribution.
800165 To be used when the transfer is from central internal funds.

801700

Appropriation/Transfer between Current Unrestricted and Plant Funds

  • To appropriate money from the current unrestricted funds to the plant funds (190-xxxx to 7xx-xxxx) or
  • To transfer between the current unrestricted-allocated funds and plant funds (4xx-xxxx and 7xx-xxxx)

The accounts with the last two digits other than 00 should be used for Capital Funding Transfers only.

801710 To be used when the transfer is for internal funding by the school/unit.
801720 To be used when the transfer is from central internal funds.

803700 Transfer between Current Restricted and Plant Funds (3xx-xxxx and 7xx-xxxx)

The accounts with the last two digits other than 00 should be used for Capital Funding Transfers only.

803701 To be used for the transfer of funds from the Duke Endowment to plant funds.
803702 To be used for the transfer of funds from contributions to plant funds.