Blake University Blake University m British Columbia is a mid-size Lmlversity with sevel faculties. The univers10' fiscal year for financial repltmg spans from May I to April 30 of following year. Because due university usually consists of donations wiff specific spending requirements, hind accounting is used to Yack Upon receipt of money, a corresponding hand wiff a unique number is set up in the accountmg system. Any spending recorded in the ftnd is by the financial omce to ensure compliance Wlth stipulations of die donor. In addition to expenses recorded in the accountmg system, adjusting journal enies can also be made. These transactions are coded widi the prefix "J" and are used to eorrect errors in posting or to transfer expenses from one find to another. These adjusting entries should he made prior to year-end financial offer types of anaactlons such as invoice payments, journal entries have no formal process of scrutmy and are subject only to the discretionary review of the accounting department. As a result, policy stipulates duat only faculo financial offcers can initiate journal ansactlons for thel_r own faculties. As part of the audit plan for due current fiscal year, the intemal audit department of Blake Cniversity has been mandated to examine the joumal entry proce The followmg tables list Information on ournal TRA-NSACTION 1001 1002 1125 1126 1355 1356 1380 1381 1450 1451 121 0905 0906 CODE JIOO JIOO JIOI JIOI J102 J102 J103 J103 J104 J104 JIOS JIOS 1230 1230 TR DATE 120016 120016 5200016 5200016 522,2016 522,2016 5230016 5230016 190016 190016 3250016 TR A-MT $4,125.12 $4,125.12 $1,155.21 $1,155.21 352423.11 352423.11 32276223 32276223 512200.13 512200.13 REF CODE 1512 1512 ACCT 7003 7003 7002 7002 7005 7005 7001 7010 7002 7010 7003 7010 7003 1000 FUND 100 120 200 140 140 100 100 ENTER BY entnes posted m due month of May 2016. EMP NAME Baan B eza Ca Chan Steve Short Tim Tom ENP_ID: A unique number for each employee NANE Name of the employee POSITION: Job position of due employee FACLTTY : Faculty ofthe employee TR ID A unique number for each transaction CODE: A unique code for each transaction document (Prefix: J journal entry; I invoice payment) DR: Indicator of whether due account in the Yang-action is debited or credited (I debit, O crlit) TR DATE: Transactlon date TR A-MT: Transaction amount REF CODE The CODE to the ACCT: The ACCT ID of account involved in the Yansactlon FD: The FED D ofthe Rind Involved m the transaction ENTER BY: The ID of due employee M,-ho entered die transaction into ffe system POSITION Financial offic er Financial offic er Financial offc er FACU,TY Sc lence Sc lence Facul Facul Facul Facul Facul Facul Facul Facul ID: A unique number for each find TITLE: The title of find descrtbmg its purpose of Science t of Arts of _Mana ement of Science IT of An ent fund c onstruction find of Science research Eind of _Mana ement student awards of Science student awards ACCT ID 1000 7001 7003 7005 7010 ACCT TITLE bank ac count ense materials and ense Omce ftrnlture ense Travelin ense Misc ellaneous ACCT D: A unique number each account (IDs of expense accoutlts begin with die number 7) ACCT TITLE: The title of the account describing its