Accounting and Financial Management Governance - TRANSFERS (FY 2018-2019)


The following general ledger/commitment items are used to record expense as category 2 and 3 of the Statement of Financial Activity (SoFA) report. Each category defines the purpose, identifies the general ledger number, lists reference materials and transaction details.

Operating Transfers


Operating Transfers are an internal exchange of goods and services affecting a unit’s current year net surplus/deficit. Revenue or Expense may need to be divided among funds, business areas, and/or departments, so internal reporting can accurately reflect the level of contribution and match revenues to expenses.

Transfers - Revenue
Transfers - Expense

Non-Operating Transfers


The purpose of a non-operating transfer is to move cash not associated with University operations from one fund to another. Non-operating transfers are reported for internal purposes as below the operating margins.

Purdue University, 610 Purdue Mall, West Lafayette, IN 47907, (765) 494-4600

© 2018 Purdue University | An equal access/equal opportunity university | Copyright Complaints 

Trouble with this page? Disability-related accessibility issue? Please contact