11xxxx: Petty Cash - Imprest Funds | Accounting

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

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.

112400 Duke Hospital Refund Account - Valid for: Univ

Represents an imprest cash bank account used to refund overpayment on hospital bills.

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).

114600 DHRH Petty Cash Fund Plaza Pharmacy - Valid for: Closed

114700 Duke Raleigh Hospital Change Fund - Valid for: DUHS

114800 Duke Raleigh Hospital Cafeteria Change Fund - Valid for: Closed, DUHS

114900 Duke Raleigh Hospital SM/PT Petty Cash - Valid for: Closed

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

115800 Billing and Collections Change Fund - Valid for: DUHS, Univ

115900 Hospital Outpatient Business Office Change Fund - Valid for: DUHS

116000 Deposits on Hand - Valid for: Closed, DUHS

This account is to record all deposits on hand for the Health System.

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

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

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.

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.

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.

119001 Petty Cash - DGI - Valid for: Duke Global

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