4.2 Recording Sales to Internal and External Users
1. Recording sales
Service Center Managers must ensure wire deposits for external users we properly coded at the University Cashier’s Office, and record all non-cash sales in receivable account.
2. Recording Non-Cash Sales to
3. Documentation of Internal & External User Charges
Documentation of service center user charges should include the level of activity, the rate used to calculate the charges, and the month for which the charge is incurred. This allows service centers to show their users and auditors that the correct rates were used to calculate the amounts charged on monthly allocation journals. Periodic internal or external audits may be conducted on this documentation.