WSU departments record all cash sales and collections of cash or checks on official or approved WSU forms or cash registers. This policy applies to all collections regardless of location.
The official WSU receipt is the sequentially-numbered WSU Receipt form (WSU 1054).
Receipt Log Sheet
Departments may use the prenumbered Receipt Log Sheet (WSU 1364) to record checks and bankcard transactions in lieu of completing a WSU Receipt for each transaction. See instructions below.
Another receipt or log sheet may be substituted with the University Receivables Manager's prior approval.
Departments may use cash registers in lieu of WSU Receipts or Receipt Log Sheets to record transactions. Cash registers may be purchased from University Stores.
The WSU Receipt form or Receipt Log Sheet is not used to receipt gifts. Departments route cash gifts (checks) to the Gift Accounting section of the WSU Foundation with a completed Gift Transmittal form. Gift Accounting issues the receipt for the gift. See 30.70.
Receipt Form Supplies
Supplies of the WSU Receipt form and Receipt Log Sheet are available at no charge at the University Receivables/Cashier's Office, French 342.
Each department that collects cash must designate an individual who is authorized to obtain WSU Receipts and Receipt Log Sheets from the University Receivables/Cashier's Office. That individual monitors and inventories the departmental supply of receipts and log sheets.
The responsible area dean or vice president uses a WSU Receipt Authorization form (see 30.52.9) to authorize a primary individual and one or two alternates. Alternates may obtain receipt and log sheet supplies when the primary individual is not available.
The department completes a WSU Receipt Request form (see 30.52.10) to obtain receipting forms from the University Receivables/Cashier's Office. A primary individual or alternate approves the WSU Receipt Request.
Units Outside of Pullman
The primary individual for a unit not located in Pullman submits a WSU Receipt Request form to the University Receivables/ Cashier's Office to obtain a supply of WSU Receipt forms. The request indicates the number of receipts required and includes an authorized signature.
The primary individual inventories the supply of WSU Receipt forms and Receipt Log Sheets at least annually. The primary individual also inventories the supply of receipts and log sheets when the form supply is depleted and new forms are requested. See below.
USING THE RECEIPT
See sample in the PDF version of 30.52.4.
Use the forms in sequential order by Receipt Number.
Enter the following. (The instructions below are numerically keyed to numbers on the samples.)
Classify the Transaction 1
- Received On Account -- A total or partial payment (may be cash or check) of a previous charge. Include the invoice number of the original transaction under DESCRIPTION.
If a payment includes both cash and a check, mark both boxes. Enter the cash amount and the check amount separately in the body of the form. The total of the cash and check amounts must equal the receipt total. NOTE: A credit card transaction is considered a cash transaction rather than a charge.
Customer Order No. 2
This is a reference number provided by the customer, e.g., purchase order number, payment number. Leave blank if not applicable.
Received By 3
Signature or initials of the person completing the form.
Enter the date of the transaction.
Customer's Name 5
Enter customer's name.
Enter customer's address.
Itemize the Sale 7
Include a brief description of what was provided to the customer.
Sales Tax 8
Enter any applicable sales tax. See 30.15.
NOTE: The preprinted coding (3812) under Project applies only to Pullman sales. Off-campus units are responsible for marking out 3812 and entering the appropriate locality code under Project on the sales tax line. See 30.53 for a listing of locality codes.
Customer's Number 9
Enter if known. This is the WSU ID Number for WSU employees and students.
Account Coding 10
Enter the appropriate account code for the vendor department. Enter source and subsource. See 30.54 for a list of source and subsource codes.
Give or mail to the customer. (Route only the yellow original to University Receivables/Cashier's Office before mailing the white copy to the customer.)
Deliver only the yellow original to University Receivables/ Cashier's Office with a completed WSU Cash Deposit Report and collected cash and checks. This must be done at least weekly. Amounts totaling $100 or more are deposited the same day. See 30.53 for a description of deposit procedures.
File in sequence by receipt number and retain through the current fiscal year plus two years in accordance with the All-University Records Retention Schedule. See 90.01.
All forms must be used or otherwise accounted for.
Return the white copy and yellow original to University Receivables/Cashier's Office marked "VOID." If the white copy was given to the customer prior to the void, include an explanation on the yellow original. Retain and file voided pink copies in sequence with other copies.
RECEIPT LOG SHEET
Obtain copies of the prenumbered Receipt Log Sheet from the University Receivables/Cashier's Office in the Controller's Office; telephone 335-2018.
See sample below.
Use the forms in sequential order by Log Sheet Number.
Enter the following. (The instructions below are numerically keyed to numbers on the in the PDF version of 30.52.5.)
Enter department name.
Department Number (2)
Enter department number.
Prepared By (3)
Enter preparer's name.
Date Prepared (4)
Enter date prepared.
Log Sheet Number (5)
Preprinted on the form.
Payment Received From (6)
Enter payee's name.
Enter payment amount.
Date Received (8)
Enter date payment received.
Payment Type (9)
Enter C for check transactions and BC for bankcard transactions.
Account Number (10)
Enter the account budget, project, source, and subsource numbers.
Enter a brief description of what was provided to the customer.
Enter the total for each page. If more than one page, add a total of all pages on the last page.
As checks and bankcard transactions are received, enter the applicable information on the Log Sheet. Under Comments enter a brief description of what was provided to the customer.
Calculate a total for each Receipt Log Sheet. If more than one sheet is completed, include a total for all Log Sheets.
Deliver to Cashier
Deliver the original to University Receivables/Cashier's Office with a completed WSU Cash Deposit Report and collected checks and bankcard slips. This must be done at least weekly. Amounts totaling $100 or more are deposited the same day. See 30.53 for a description of deposit procedures.
File the departmental copy of the Log Sheet with the Cash Deposit Report in sequence by date and retain through the current fiscal year plus two years in accordance with the All-University Records Retention Schedule. See 90.01.
Each department is responsible for performing an inventory of WSU Receipts issued to the department. The primary individual performs a receipt inventory at least annually. The primary individual also inventories the supply of receipts and log sheets when the form supply is depleted and new forms are requested.
The Controller's Office issues a memorandum to the primary individual requesting an inventory of receipts issued to the department/unit. The memorandum lists the receipt number series issued to the department.
Inventory Control Sheet
Review the receipts and submit completed WSU Receipt Inventory Control Sheets to the University Receivables/Cashier's Office, Controller's Office, within 30 days of the memorandum date. More than one receipt number within series may be documented on each sheet.
Print or photocopy the blank master on 30.52.11 to obtain supplies of the WSU Receipt Inventory Control Sheet.
See sample in the PDF version of 30.52.8.
Submit the following information to complete each Inventory Control Sheet.
Enter the department/unit name and organization number.
Enter the primary individual name and telephone number.
Enter the date inventory is conducted.
Enter the WSU Receipt number series as per list from Controller's Office. Indicate the beginning and ending numbers of the series (from/to).
Enter each receipt number in the series under the appropriate disposition category to indicate whether the number was used, voided, unused, or missing. On separate sheets, attach explanations for any missing receipts.
Enter the total number of sheets and indicate the page number order.
The primary individual signs each Inventory Control Sheet submitted to the University Receivables/Cashier's Office.