Procedure No. 600.4
Area: Finance Department

Adopted: 04/23/96
Revisions Approved:

Description: Inter-departmental Charges and Transfers

Accounting for the transfer of charges or costs of services from one department to another is effected by the use of a Backcharge Form. A copy is made out by the selling department, approved by the receiving department, and the transaction is entered in the College accounts by the Finance Office. No transfer of cash takes place. (See 601.4 - Supplement 1)

If the transfer of charges is for tuition and fees, a copy of the completed and approved Backcharge Form must be submitted with the Registration Form.


Backcharge Form Supplement 1, No. 600.4

See Also:

Cash Over/Short Log Supplement 1, 601.4

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