ROWAN UNIVERSITY POLICY 

Title: Journal Entries
Subject: Accounting Services           
Policy No: FIN: 2014:02                                                                   
Applies: University-Wide
Issuing Authority:  President
Responsible Officer:  Senior Vice President for Finance and CFO
Adopted: 07/01/2014
Last Revision: 04/06/2022
Last Reviewed:

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11/

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30/2022

  
I.    PURPOSE 

The purpose of this policy is to provide guidance to ensure journal entries are entered properly and accurately reflect transactions resulting in data for financial statements which comply with generally accepted accounting principles (GAAP), the government accounting standards board (GASB), and the financial accounting standards board (FASB).

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