1. Vendor to Voucher Workshop
code it!
November 15, 2018

2. Accounts Payables Corresponds to Vendor To Voucher Page 1
Kim Kelley
Assistant Controller
Terressa Yeakle Best
Payables
Travel Audit
Training
Webmaster/Web Presence
Yvette Walker
Purchase Order Invoices
Check Writing
Data Storage
Karen Bowman
Vendor Management
MCD
Moving Allowances
Corresponds to Vendor To Voucher Page 1
Who are the staff?
How is AP broken up?
November 15, 2018
University Controllers' Office

3. Corresponds to Vendor To Voucher Page 1
Accounts Payables
Terressa R. Yeakle Best - Manager
Payables
Travel Audit
Training
Webmaster/Web Presence
Google+ Community Coming Soon!
Corresponds to Vendor To Voucher Page 1
Who are the staff?
How is AP broken up?
November 15, 2018
University Controllers' Office

4. code it Corresponds to Vendor To Voucher Page 2
… What is the Business Purpose of the Purchased Item or Service?
Corresponds to Vendor To Voucher Page 2
You should already know this from the authorization process
November 15, 2018
University Controllers' Office

5. Information Resources
Controller’s Office Website
controller.ofb.ncsu.edu
Chart of Accounts
Category ID Definitions
Basic Spending Guidelines by Fund Source
Corresponds to Vendor To Voucher Page 2
Show Controller’s Website
Basic Spending Guidelines- Show Allowable & Unallowable Expenses
Purchasing’s New Website –Source & Procurement
Training, Buying goods, Debarred Vendors
November 15, 2018
University Controllers' Office

6. code it Account Basics Corresponds to Vendor To Voucher Page 2
The Account Code is a 5 digit number used to classify the transaction.
1xxxx – Assets
2xxxx – Liabilities
3xxxx – Fund Balance
4xxxx – Revenue -Receivables
5xxxx – Expenditures -Payables
Corresponds to Vendor To Voucher Page 2
Accounts to select from
Expense accounts begin with a 5
November 15, 2018
University Controllers' Office

7. code it Selecting an Expense Account
Question to Ask Yourself
… What is the Business Purpose of the Purchased Item or Service?
51000 – Personnel Services
52000 – Supplies and Materials
53000 – Current Services (Travel, Utilities, Services)
54000 – Fixed Charges ( Rental, Maintenance)
55000 – Capital Outlay (over $5,000)
56000 – Aids and Grants
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
November 15, 2018
University Controllers' Office

8. code it Selecting an Expense Account 51000 – Personnel Services
Personnel Compensation: Includes all payment for personnel services to permanent, temporary, and other employees and the cost of fringe benefits relating to such employees. Also includes payments to independent contractors, teaching assistants and research assistants.
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
November 15, 2018
University Controllers' Office

9. code it Selecting an Expense Account 52000 – Supplies and Materials
Supplies and Materials: Includes the payments for supplies, materials, and commodities consumable within a time period of one year of less, consumed by physical units, or whose use results in a significant impairment of their physical condition or appearance. It includes all articles or substances in a natural, prefabricated, or manufactured state used for current operating purposes, processed in construction or manufacturing operations, or constituting an integral part of finished output.
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
November 15, 2018
University Controllers' Office

10. code it Selecting an Expense Account 53000 – Current Services
Current Services: Includes the payments for services provided to the institution which assist in the performance and achievement of institutional programs, and in the operation, repair, and maintenance of institutional facilities. It excludes contracted services classified under account number
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
November 15, 2018
University Controllers' Office

11. code it Selecting an Expense Account 54000 – Supplies and Materials
Fixed Charges: This account class includes the payments for operating costs which tend to be relatively uniform in amount during monthly, quarterly, semi‐annual, or annual periods. The charges are for a fixed sum or a fixed sum plus charges for use
of the property, supported by contracts or agreements, and of a continuing nature.
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
November 15, 2018
University Controllers' Office

12. code it Selecting an Expense Account 55000 – Capital Outlay
Capital Outlay: This account class includes the payments for acquiring legal ownership to equipment, including the related inbound transportation and installation charges. For definitive purposes, equipment possesses the following characteristics: it is not consumable or expendable; it is movable, even though
sometimes attached to other accounts or buildings; it has an expected useful life of longer than one year; its cost is at least $5,000; and its use does not create a readily observable physical impairment or deterioration. Also, this account class includes the payments to acquire legal ownership to real property, to construct
additions to land and buildings, and to equip and furnish buildings with equipment, furniture, furnishings, machinery, and component systems. This account class includes all expenditures for tangible resources which are subsequently subject to fixed asset controls. Also, it includes library books, journals, and artistic creations.
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
November 15, 2018
University Controllers' Office

13. code it Selecting an Expense Account 56000 – Aids & Grants
Aids and Grants: This account class includes the payments of financial aid monies to various authorized recipients. These payments can be in the form of contracts, grants, subsidies, state aid, or allocations.
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
November 15, 2018
University Controllers' Office

14. code it Food & Meals Alcohol 52205 52300 53921 53991
FOOD ITEMS PURCHASED FOR HUMAN CONSUMPTION. COULD BE PERSONAL REIMBURSMENT OR DIRECT VENDOR PAYMENT 
FOOD PURCHASED FOR EDUCATIONAL PURPOSES
FOOD SERVICES/PREPARED FOOD. PAYMENTS DIRECTLY TO THE VENDOR
ENTERTAINMENT/EXCESS MEALS.
**Only Acceptable use of this account code
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
Alcohol
 52209
EXPENDTURES FOR ACOHOLIC BEVERAGES
November 15, 2018
University Controllers' Office

15. code it Travel Corresponds to Vendor To Voucher Page 2
Travel within North Carolina is always IN-State travel.
Prepaid expenses processed through Small Purchases limited to REGISTRATION FEES and TRANSPORATION FEES TO/FROM THE DESTINATION.
Post-travel expenses can not be paid via a Small Purchase Voucher.
When paying post travel expenses, use account codes to for receipted expenses.
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
When a contracted service vendor invoice for travel expenses, use if receipts are not provided.
November 15, 2018
University Controllers' Office

16. code it Awards & Gifts 51593 Honorariums 51950 56905 51951 56590
Monetary tokens of appreciation can use any funding sources. Include all travel expenses when using state and federal funds. Un-receipted travel expenses on all other funds
Receipted travel expenses on any fund, except state or federal
51950
51951
Awards
&
Gifts
51593
56905
56590
Employee Awards. Incudes Student Employees.
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
Non-Employee Awards
Academic Awards to NCSU Students
November 15, 2018
University Controllers' Office

17. Account Codes of Interest
code it
Account Codes of Interest
Sponsorships
Administrative Fees, Such as Notary, H1B, license plate fees
53220
53990
Donations
Abstracts
53903
54998
53616
…Postage for U.S. mail, including airmail and parcel post…all shipping costs for purchases are charged to the same account as the items being purchased. Rental charges…to
Corresponds to Vendor To Voucher Page 2
Start with the general account
then
Review the chart of accounts to pinpoint which account to use
Also lookup feature when entering the voucher
53400 or /29/39
 …used to record parking permits to University Transportation
November 15, 2018
University Controllers' Office

18. code it Selecting a Category ID
… What is the General Business Purpose of the Purchased Item or Service?
Category ID”s are used by Purchasing for reporting to the State.
*Abuse of these Categories can result in the loss of the Small Purchase voucher capability for your department.
Most purchases fall under 888SP-Routine Small Purchases
Corresponds to Vendor To Voucher Page 2
Some cat ID’s are used in conjunction with certain accounts
51950 & Honorarium
& NA15 Stipend
Review descriptions to see what is allowed
Specific instructions
Show must and may
May: Athletics & University Payroll
November 15, 2018
University Controllers' Office

19. code it Invoice application Example #1 Example #2 Example #3
November 15, 2018
University Controllers' Office