A variety of areas across ANU sell a wide range of goods and services to each other, for example, courses from the Centre for Continuing Education, services from the University Printing Office, parking permits from Parking Office, accommodation and related charges from University Accommodation areas, electricity and gas charges from Facilities & Services and many others.
When undertaking a transaction with other areas that are part of ANU the only method of payment to be used is journal entry. Other forms of payment, ANU Purchase Card or petty cash are not to be used.
There are particular rules and account codes to be used when constructing journals that effect a transaction between two or more areas of ANU, and these rules are referred to in the general journal rules documentation located in the Chart of Accounts - Sections 8 to 12.
When providing a good or service to another cost centre within ANU, it is important that the request / authority to 'charge' that cost centre has been approved by an appropriate office from the requesting cost centres. An appropriate officer would be an agent or delegate who holds expenditure delegation. Failure to have the appropriate authority prior to incurring the expenditure could result in the cost centre not approving the journal transaction to credit the source area with funds.