Request an Interdepartmental Transfer (IDS or IDJ)

An Interdepartmental Transfer (IDT) is how departments within the University bill each other for goods or services or share expenses. The two types of IDT’s primarily used by departments are Interdepartmental Sales (IDS) or Interdepartmental Journal (IDJ).

An IDS is used when one department is billing another for goods or services they provided.  There would be a  credit to a revenue (4xxxx) account and and a debit to an expense (5xxxx) account. The department receiving the funds (Billing Department) would be the one to initate the IDS to the department paying the funds (Customer Department), who would have to approve the IDS.

  • Example: NC State LIVE sells tickets for one of their shows to another department on campus.  NC State LIVE would request an IDS be processed to bill the other department for the ticket cost.  NC State Live would receive the funds into a revenue (4xxxx) account and the department paying for the tickets would have an charge to an expense (5xxxx) account.

The most common type of IDT is an IDJ. You would request an IDJ when you are “Sharing an Expense” with another department on campus.  The department that is moving all or part of the expense would be the one that would initiate the IDJ (Billing Department) and the department that is getting all or part of the expense (Customer Department) would have to approve the IDJ.

  • Example: one department pays for the full cost of a software package but they are actually sharing the cost with two other departments.  After the invoice has been paid the billing department would request that two IDJs be processed to “Share the expense” with the other two departments.

To request either an IDJ or and IDS the department must complete an Interdepartmental Transaction Request Form and submit it to the business office.  For IDJ’s a copy of the Wolf report showing the expense you are sharing and a copy of the original invoice must be attached to the request form.

Chart of Accounts

Prohibited Purchases on State Appropriations