Treasury Accounting Model
Event types in this Treasury (Investments) area support the Pool and Participatory Fund relationship starting with contributions to the pool, investment activity by the pool, and allocation of investment income from the pool to the participatory funds. More information on these activities can be found in the "Income Allocation" topic in the CGI Advantage Treasury Accounting User Guide and in the CGI Advantage Treasury Accounting Run Sheet Guide.
Many event types do not have prior or subsequent referencing activity so those sections have been omitted where not applicable.
IV01: Record Investment - This event type is used to record purchases and sales of pooled investments on the Investment Journal Voucher (JVIN) or the Investments (INVEST) transaction.
Posting Pair A: Principal
Dr I002: Investments (A)
Cr I001: Investment Cash (A)
Posting Pair B: Discounts
Dr I001: Investment Cash (A)
Cr I003: Investment Discounts (A)
Posting Pair C: Premium
Dr I004: Investment Premiums (A)
Cr I001: Investment Cash (A)
Posting Pair D: Accrued Interest Receivable
Dr I005: Accrued Interest Receivable (A)
Cr I001: Investment Cash (A)
IV02: Record Investment Interest - This event type is used to record income from pooled investments on the Pool Fund Investment Earnings (PFIE) or similar transaction code.
Posting Pair A: Principal
Dr I001: Investment Cash (A)
Cr I006: Investment Interest Revenue
Posting Pair B: Discounts
Dr I003: Investment Discounts (A)
Cr I006: Investment Interest Revenue
Posting Pair C: Premium
Dr I006: Investment Interest Revenue
Cr I004: Investment Premiums (A)
Posting Pair D: Accrued Interest Receivable
Dr I006: Investment Interest Revenue
Cr I005: Accrued Interest Receivable (A)
IV03: Interest Allocation - This event type is used to allocate interest income from the pool fund to participatory funds on the Journal Voucher Interest Allocation (JVIA) or similar transaction code.
Posting Pair A: Principal
Dr I006: Investment Interest Revenue
Cr I001: Investment Cash (A)
IV04: Cash Sweep - This event type is used to transfer cash from a participatory fund to the pool fund on the Journal Voucher Cash Sweep (JVSW) or similar transaction code.
Posting Pair A: Principal
Dr I002: Investments (A)
Cr I001: Investment Cash (A)
Posting Pair E: Pooled Cash
Dr I001: Investments Cash (A)
Cr I007: Investment Equity (E)
IV05: Authorize External Participant Interest Payment - This event type is used to authorize payment of interest income from the pool fund to an external participant on the General Accounting Expenditure (GAX) or similar transaction code.
Posting Pair A: Principal
Dr I006: Investment Interest Revenue
Cr D001: Disbursements Payable (L)
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate IV05 are: Pay External Investment Interest - Automatically (IV06-8) or Pay External Investment Interest – Manually (IV09-11). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type
IV06 to 08: Pay External Investment Interest By Check / Standard Warrant / Clearing Fund Warrant - Automatically
IV09 to 11: Pay External Investment Interest By Check / Standard Warrant / Clearing Fund Warrant - Manually
Posting Pair A: Disbursement
Dr I006: Investment Interest Revenue
Cr A001: Cash (A)
Posting Pair I: Clearing Fund
Dr D017: Warrant Clearing Cash (A)
Cr D018: Warrant Clearing Payable (L)
Prior Event Types: IV05 event type used on a General Accounting Expenditure transaction.
Subsequent Event Types: The event types that follow are those used on the Disbursement Reclassification transaction type to record a disbursement as stale (DR01 & 2), escheated (DR03 & 4), or cancelled (DR05 & 6). In the case of a standard or clearing fund warrant, the transaction type will also reclassify as redeemed (DR20 & 21)
IV12: Sale/Redemptions of Advanced Investments - This event type is used to record the sale or redemption of an investment using the Investment (INVEST) transaction code. Posting code configurations may be necessary to get the desired balance sheets, as using the JVIN does not allow for such inferences.
Posting Pair A: Principal
Dr I001: Investment Cash (A)
Cr I002: Investments (A)
Posting Pair B: Discounts
Dr I003: Investment Discounts (A)
Cr I001: Investment Cash (A)
Posting Pair C: Premium
Dr I001: Investment Cash (A)
Cr I004: Investment Premium (A)
Posting Pair D: Accrued Interest Receivable
Dr I001: Accrued Cash (A)
Cr I005: Accrued Interest Receivable (A)
