Accounting Office / Accounts Payable

Primary Use: To obtain goods or services from another university department

Most departments now have the ability to enter their own intramurals online. The narrative below is for the few departments that have not yet converted.

When goods or services are to be purchased intramurally, the buying department will present an Intramural Purchase Order to the selling department. This Intramural Purchase Order authorizes the selling department to charge the buying department's account number.

The University Bookstore, Central Stores and Chemistry Stores have intramural purchase order forms that are unique to their own departments. (Central Stores and the University Bookstore also have online systems that can be used. (Contact Mona Wilson at 294-0403 for more information about Central Stores' online system. Contact Amy Delashmutt at 294-6055 for information about the University Bookstore's online system.) Other departments will use the generic Intramural Purchase Order form.

The selling department will fill out an intramural charge form (sales ticket), commonly referred to as a UARCO. The intramural charge form is pre-numbered, and the selling department is responsible for accounting for the numerical sequence of its sales tickets. The six-digit pre-printed number appearing on the intramural ticket is the reference number that will appear on the buying department's monthly statement for the account number charged.

If intramural sales are to be entered and recorded by the Accounting Office, sales tickets must be used. The following are step-by-step instructions on how to complete an intramural sales ticket.

1. Top line: The name and ISU fund account number and section-project number (if applicable) of the selling department.
2. Sold to: The name and ISU fund account number and section-project number (if applicable) of the purchasing department.
3. Address: The complete campus address of the purchasing department.
4. Sold by: The initials of the sales person completing the sales ticket.

Classification: Designate with an "X" the type of sale or sale adjustments AND supply on the sales ticket the required additional information.

Charge Sale: This is the box to be "X'd" when one department is charging another.



Credit Memo/Merchandise Returned: One of these boxes should be checked when the purchasing department returns goods or needs a credit for something charged earlier. The number of the sales ticket recording the original charge sale for which the credit memo is necessary must be listed along with a short explanation about the credit memo situation. THE TOTAL OF THE CREDIT BALANCE SALES TICKET MUST BE CIRCLED IN RED.

5. Date: The date of the sale.
6. Quantity: The number of units sold.
7. Description: A description of the item sold.
8. Unit: The unit price of the item sold.
9. Extension: The Quantity times the Unit Price
10. Total: The sum of all the figures in the Extension column. THE TOTAL OF A CREDIT BALANCE SALES TICKET MUST BE CIRCLED IN RED.

Received by: The signature of the purchaser must be visible on all copies of the sales ticket. When a signature cannot be secured, the sales person should write the name of the purchaser and provide an explanation ("sent by mail," campus mail order," "telephone order," "shipped by express") on the sales ticket.

Four-part, sequentially pre-numbered intramural sales tickets (commonly called UARCOs) and are available at the Accounting & Payroll Templates website. However, the Excel templates are only one-part, and departments are responsible for assigning their own non-duplicating six-digit reference numbers. The Intramural Sales ticket (Form IMS) also is available at the Accounting & Payroll Templates website.

At least once a week, the intramural sales tickets should be forwarded to the Accounting Office to be entered on the accounting system. When intramural sales tickets are forwarded to the Accounting Office, they should be attached to a Report of Intramural Sales, commonly referred to as an "Intramural Cover Sheet" or a "Form IMS." An adding machine tape should be attached to verify the total of the intramural sales tickets to be entered. Instructions for completing the Report of Intramural Sales form are given below.

1. Department: The selling department.
2. Date: The date the tickets are submitted to the Accounting Office.
3. Account No.: The selling department's account number that is to receive the intramural income.
4. Ticket numbers from/to: Intramural sales tickets should be presented in sequential order of the six-digit reference numbers. List the lowest and the highest reference numbers, and note any missing numbers.
5. Code: The class code to be used for the intramural income. This can be either a receipt class code or a negative expenditure. The most commonly used class code is 07900.
6. Class: The class code to be used to charge the buying department's fund account number. This almost always is an expenditure class code.
7. Total: The total of all the attached intramural sales tickets, per the attached adding machine tape.
8. Signed: The signature and phone number of the person submitting the Report of Intramural Sales to the Accounting Office.

Several departments on campus have established automated intramural billing systems because of their high volume of transactions. If an automated system is used, the paper copies of the Intramural Sales Tickets and Reports of Intramural Sales will not be needed.