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CALS Business Operations

CALS Accounts Receivable

Processing deposits and routing funds to appropriate accounts.

Accounts Receivable (A/R) is responsible for processing check deposits and appropriately routing funds to University Cashier’s Office or NC Agricultural Foundation. Accounts Receivable processes Interdepartmental Transactions (IDS or IDBs) and Billing on behalf of the college to external businesses and collection activities to secure payments.

Accounts Receivable (A/R) Updates & Reminders

All A/R News

Deposits: Partial and/or Full Reimbursements

For ledger 6 and 7 project reimbursements please continue to follow the current guidance, for PCard Reimbursements please see Quick Guide: PCard –  Misuse & Corrective Action.  For State Appropriated… 

Interdepartmental Transactions (IDTs): Reminders and Best Practices

NC State University’s best practices for (Interdepartmental Transactions) IDT requests include providing detailed business descriptions and backup documentation to allow reviewers/approvers to fully understand the nature of the request. Please see… 

Reminders: Check Deposits and Billing Requests

As a reminder, check deposits made to NCSU need to be submitted (within 24 hours or) the next business day after receiving the payment. Holding onto checks is an audit… 

A/R Tutorials and Guides

Deposits

Revenue can be deposited into an eligible receipt, foundation, or gift project with appropriate University forms. 

Billing Requests

Billing requests are used to record the sale, or the refund of a previous sale, of a product or a service between different University projects and/or non-University businesses.

Interdepartmental Transfers (IDT)

Interdepartmental Billing (IDB)

An IDB is created for instances where an approved service center rate is billing for goods and/or services provided for NCSU.

There will be:

  • a credit to a revenue account (4xxxx)
  • a debit to an expense account (5xxxx)

Interdepartmental Sales (IDS)

An IDS is when one department is billing another department for goods and/or services provided. 

  • Federal funds cannot be used.
  • Should not be utilized for federal sponsors.
  • Funds must be deposited into a project that allows revenue deposits.
  • There will be:
    • a credit to a revenue account (4xxxx)
    • a debit to an expense account (5xxxx)

Interdepartmental Journal (IDJ)

An IDJ is when one department is “sharing an expense” with another department on campus.