Journal Entry (JE) Requests

Journal Entry (JE) Requests – to send transfer money from one FOAPAL/ Budget to another  

Follow these Step-by-Step instructions to request a JE: 

  • Open the Journal Entry (XLS) in Microsoft excel Spreadsheet
  • Enable editing
  • Select the JE Type
    • Transfer of specific charges
    • FOAPAL corrections
    • Support from one department to another
    • Other

The FOAPAL is all numbers – see What is a FOAPAL?   for more information.

If the JE is for an Expense, refer to Finance Expense Account Code Descriptions (gDoc) for the Account Code – the first A in FOAPAL

If the JE is for Revenue, Finance Revenue Account Code Descriptions (gDoc) for the Account Code – the first A in FOAPAL,  and the Program Code – the P in FOAPAL is always 99.

  • For JE’s moving Expenses:
    • First row is for the “debit” side of the Journal Entry.  Insert the FOAPAL that will be CHARGED and the amount to be transferred
    • Second row is for the “credit” side of the Journal Entry.  Insert the FOAPAL that will be CREDITED and the amount to be transferred.
  • For JE’s moving Revenue: 
    • First row is for the “credit” side of the Journal Entry.  Insert the FOAPAL that will be CHARGED and the amount to be transferred
    • Second row is for the “debit” side of the Journal Entry.  Insert the FOAPAL that will be CREDITED and the amount to be transferred.
  • For JE’s that are Support from one department to another
    • The Account Code – the first A in FOAPAL, should always be 717002
  • Add a Description line for each line, up to 35 characters, this will be listed with this specific Journal Entry in the Finance Reports via Argos.
  • Add an Additional detail for each line, up to 50 characters, this will be listed with this specific Journal Entry in the Finance Reports via Argos.
  • Repeat rows 1 and 2 if you have additional transfers.
  • Once completed, save JE as Excel Spreadsheet (not PDF),  attach supporting documents and submit by EMAIL to  AND if your budget approval is less than the amount requested, use the Finance Approval Look-Up Tool (Macalester Log in Required) to look up who will need to approve the expenditure, and cc: the approver on the email too.  If the JE is grant related, please cc:

JE are processed by Accounting each Friday and Macalester Employees with Finance Reports via Argos, can check their reports the following Monday.    Please contact   if you have questions.