To move amounts between fund balances within the same fund, do a journal entry in the General Ledger using transfer accounts. You should never make an entry directly to a fund balance account (Q accounts). Reports and other utilities do not take into account any activity posted to them.  

EXAMPLE: You have 3 fund balance accounts Q1, Q2 and Q3.
  • Q1 has a balance of $100,000.
  • Q2 has a balance of $20,000.
  • Q3 has a balance of $5,000.

Your total fund balance is $125,000. You need to move $5,000 from Q2 to Q3.  

The journal entry would be: Debit a transfer account (T2) for $5,000 and credit a transfer account (T3) for $5,000.  

After you post the journal entry, your total fund balance is still $125,000 and the individual fund balances have been redistributed as follows:
  • Q1 has a balance of $100,000.
  • Q2 has a balance of $15,000.
  • Q3 has a balance of $10,000.

For additional information, please refer to FIMS Help or contact FIMS Support.