Accounting Module
Posting Daily Receipts
Posting Daily Receipts
Manual Journal Entry
Check Reconciliation
General Ledger
Management Reports
Actual payments from the court bank account are made by check.  
Vouchers are generated to order disbursement from accounts handled by
the court’s funding unit.  Checks and vouchers can be run daily or
monthly.  Bail checks are authorized by the cashier in the bail module.  If
there are authorized checks, the bookkeeper selects the option to print
checks.  For checks other than bail checks, the bookkeeper first runs the
disbursement approval list.  All disbursements will be listed.  Bail checks will
be listed as prepaid.  The bookkeeper has the option of ‘holding’ individual
disbursements from being processed further.
Once the bookkeeper is satisfied with the disbursement approval list, the
disbursements are then approved and checks and vouchers are printed.  
The system will group multiple disbursements to the same agency and
produces a single check or voucher.  A check register is printed which lists
all checks printed, including prepaid checks.
The basic functions of the accounting module are to distribute money to
the appropriate recipients and to keep track of account balances.  The
cashiering module is the main source if input of the accounting process.

The accounting module contains the accounting procedures followed, for
the most part, on a daily basis by the bookkeeper.  These include daily
posting of receipts, disbursements (both approval and check printing),
manual journal entries and check reconciliation.The general ledger is
created by processing both receipts and disbursements and is used to
keep track of account balances.  Journal entries are used to make
adjustments to the general ledger.  Other functions available in the
accounting module allow for inquiry into accounting records and the
printing of various reports.  As with all of the JMS modules, there is a table
maintenance function and a correction/deletion function.  The table files
maintained in this module are those that pertain only to accounting.
At the end of the day the cashier(s) will give the bookkeeper their balanced
daily cash report.  After ensuring that all reports balance, the bookkeeper
begins the posting of daily receipts by entering the date to post.  The
system retrieves all receipts for the date entered.  Based on the fee code,
offense location code, and payee code, the system will determine the
allocation of money to the correct accounts.  Automatic journal entries are
made for each account receiving money.  Once the posting process is
complete a daily bank deposit and daily receipt summary report are
generated.  The daily bank deposit lists the check numbers and their
amounts, the number of checks, the total amounts for checks and cash,
and the total deposit amount.  The daily receipt summary report
summarizes the daily receipts by fee code and account
Manual journal entries must be made when transactions or adjustments
are not automatically made by the system.  After manual journal entries
have been entered an edit report is generated.  The bookkeeper then
posts the journal entries to the general ledger.
Check Reconciliation
This function is used to reconcile checks generated by the system with the
bank statement.  The bookkeeper enters the check number of canceled
checks and the amount of the check.  At the end of the process a report is
printed that lists the canceled, outstanding, and voided checks.
General Ledger
The general ledger is produced at the end of the month. The system
selects accounting receipts, disbursements, and journal entries to
produce the general ledger.  A net activity record is created for each
account and is carried over for next month’s general ledger.
Two options allow the bookkeeper to view disbursements and accounting
receipts.  Disbursement records can be retrieved by using either the
disbursement number or the payee name.  Accounting receipts can be
retrieved by using the accounting receipt number, date, or account number.

Management Reports
Various management reports are available in the accounting module.  
These include the chart of accounts, held disbursements, and several
types of receipt ledgers.
User Tips
Manual Journal Entry