When certain services are exchanged between departments on campus, internal revenues and expenses are recorded in the general ledger. In accounting, we refer to this activity as inter department charges. Inter department charges require special accounting treatment.
The department providing the service is responsible for initiating a journal entry to record the activity. Cash should not be exchanged between the two departments.
Inter department activity is recorded in the following categories:
Click below to view the list of inter department account codes:
Inter Department Account Codes
If you have questions about inter department charges, please contact Marc Berry (725.3029) or Lisa Roux (725.3960).
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Bowdoin College · Brunswick, Maine · 04011 · 207-725-3000