Accounting Manual
The Accounting Manual is a resource that provides information and guidance for accounting and financial management activities. The intended audience is Yale staff who have accounting and/or financial management responsibilities. Often, the documents here are related to the university’s Policy and Procedure documents and should be used along with these companion documents. For questions or additional accounting guidance, please contact the General Accounting team in the Controller’s Office at controller.genacct@yale.edu.
For additional support and guidance please note:
- General Accounting provides accounting guidance, but does not provide technical support for the Workday financial systems. That team is now known as Financial Systems and Solutions. Questions and requests for that team should be sent to askfinance@yale.edu.
- COA information, guidance and forms are found on the COA website.
- Workday training and user guides are located on Workday at Yale.
To more easily browse topics, please use the filters below:
Accounting Manual
| Title | Topic | Finance Activity |
|---|---|---|
| 1101 Guiding Principles for Business and Financial Administration | Financial Management-General | Policy Links |
| 1305 PR.04 Unallowable Costs | Unallowable Costs | Policy Links |
| About Journal Sources | Journal Entries | Resources |
| About Purchasing Cards (P-Cards) | Buying Goods and Services (AP and Expenses) | Resources |
| Account Certification Training Guide | Month-end Financial Close | Training |
| Account Reconciliation Template | Month-end Financial Close | Policy Links |
| Accounting Adjustments | Financial Management-General | Training |
| Accounting by and for University Service Providers | University Service Providers (USP – formerly ISP) | Resources |
| Accounting for Air Travel Expenses | Travel | Resources |
| Accounting for Building and Land Costs | Accounting for Building and Land | Resources |
| Accounting for fellowships Stipends and Tuition-related items | Accounting for Fellowships, Stipends and Tuition-related | Resources |
| Accounting for Gifts - Training | Gifts and Endowments | Training |
| Accounting for Grants | Grants & Contracts – Sponsored Accounts | Resources |
| Accounting for Inventory Transactions | Inventory | Resources |
| Accounting for non-Yale Entities (aka Agencies) | Financial Management-General | Resources |
| Accounting for Software Costs, Computer… - Policy | Capital Assets – Buildings and Equipment | Policy Links |
| Advance clearing (condensed steps) | Buying Goods and Services (AP and Expenses) | Resources |
| Advances and Spend Authorizations | Buying Goods and Services (AP and Expenses) | Resources |
| Award Purpose Code Definitions | Gifts and Endowments | Resources |
| Balance Sheet Ledger Account Reconciliation & Certification | Month-end Financial Close | Resources |
| Balance Sheet Ledger Account Reconciliation & Certification - Procedure | Month-end Financial Close | Policy Links |
| Business Meals / Food & Beverage | Travel | Resources |
| Buying Guide | Buying Goods and Services (AP and Expenses) | Resources |
| Capital Asset Overview | Capital Assets – Buildings and Equipment | Resources |
| Capital Project Accounting Entries | Capital Assets – Buildings and Equipment | Resources |
| Capitalization, Depreciation & Disposal of Capital Assets-Policy | Capital Assets – Buildings and Equipment | Policy Links |
| Carbon Credit Offsets | Buying Goods and Services (AP and Expenses) | Resources |
| Cash receipts of refunds, rebates or reimbursements | Cash Transactions | Resources |
| Change in Financial Responsibility for a University Building Location | Capital Assets – Buildings and Equipment | Resources |
| Chart of Accounts (COA) Website | Chart of Accounts (COA) | Resources |
| COA Business Use Case Guide | Chart of Accounts (COA) | Resources |
| COA Charging Instructions Form | Chart of Accounts (COA) | Resources |
| COA Training | Chart of Accounts (COA) | Training |
| Commitment Journal Entries-Training | Custom Commitments | Training |
| Complete list of COA Procedures, Forms & Guides | Chart of Accounts (COA) | Resources |
| Create a Budget Amendment | Planning & Budgeting | Training |
| Create Customer Contracts and Billing Schedules for Non-Sponsored AR | Accounts Receivable (Non-Sponsored) | Resources |
| Create Customer Invoices for Non-Sponsored AR | Accounts Receivable (Non-Sponsored) | Resources |
| Customer Adjustment, Refund, Cancellation and Write-off Process for Non-Sponsored AR | Accounts Receivable (Non-Sponsored) | Resources |
| Customer Set up for AR | Accounts Receivable (Non-Sponsored) | Resources |
| Datamart Reporting Link | Month-end Financial Close | Resources |
| Determining Funding and Disbursements on Capital Projects | Capital Assets – Buildings and Equipment | Resources |
| Equipment-Policy | Capital Assets – Buildings and Equipment | Policy Links |
| Express Shipping (eShipGlobal) | Buying Goods and Services (AP and Expenses) | Resources |
| External Sales Approval Process | University Service Providers (USP – formerly ISP) | Resources |
| Financial Management - Policies | Financial Management-General | Policy Links |
| Financial Review Checklist | Financial Management-General | Resources |
| Financial Review Checklist Certification Training | Month-end Financial Close | Training |
| GA Sweep | Year-end Financial Close | Resources |
| Gifts-Policies | Gifts and Endowments | Policy Links |
| How to Reverse a Journal Entry | Journal Entries | Training |
| Institutional Standards of Conduct | Financial Management-General | Policy Links |
| Internal Ledger Account Pairs | Journal Entries | Resources |
| International Activities - Tax | International | Resources |
| International Activities - Toolkit | International | Resources |
| Journal Entry Resources | Journal Entries | Resources |
| List of Permitted ETs for Building Orgs | Accounting for Building and Land | Resources |
| MEI Accounting and Workday book codes | Capital Assets – Buildings and Equipment | Resources |
| Month End Calendar | Month-end Financial Close | Resources |
| Moveable Equipment Guide | Capital Assets – Buildings and Equipment | Resources |
| Moving and Relocation | Financial Management-General | Resources |
| Net Balance Requirements | Financial Management-General | Resources |
| Non-Sponsored AR Accounting and Guidance | Accounts Receivable (Non-Sponsored) | Resources |
| Payroll Costing | Payroll & Payroll Costing | Resources |
| Payroll Costing for Staff Phased Retirement | Payroll & Payroll Costing | Training |
| Payroll Schedule | Payroll & Payroll Costing | Resources |
| Payroll Toolkit | Payroll & Payroll Costing | Resources |
| Procure to Pay-Policies | Buying Goods and Services (AP and Expenses) | Policy Links |
| Procure-to-Pay Toolkit | Buying Goods and Services (AP and Expenses) | Resources |
| Procurement Website | Buying Goods and Services (AP and Expenses) | Resources |
| Procurement-Buying and Paying | Buying Goods and Services (AP and Expenses) | Resources |
| Purchase of Computers for less than $5,000 | Buying Goods and Services (AP and Expenses) | Resources |
| Purchasing Card-Policies | Buying Goods and Services (AP and Expenses) | Policy Links |
| Reclassification and Transfer of Funds | Transfer and Reclassification of Funds | Resources |
| Reclassification and Transfer of Funds - CENTRAL PROCESS OWNERS | Transfer and Reclassification of Funds | Resources |
| Record Cash Sale | Cash Transactions | Resources |
| Reimbursed Expenses and 3rd Party Contributions | Travel | Resources |
| Reporting Training and Guides | Internal Financial Reporting & Review | Training |
| Reporting Updates | Internal Financial Reporting & Review | Resources |
| School of Medicine (YSM) Finance Links | Financial Management-General | Resources |
| Secondments | Payroll & Payroll Costing | Resources |
| Service Provider Billing - Ledger Accounts and Categories | University Service Providers (USP – formerly ISP) | Resources |
| Service Provider Policy, Forms & Procedures (area #1410) | University Service Providers (USP – formerly ISP) | Resources |
| Service Provider – Journal Source Contacts | University Service Providers (USP – formerly ISP) | Resources |
| Signature and Approval Authority-Procedure | Financial Management-General | Policy Links |
| Spend Restrictions / Allowability | Grants & Contracts – Sponsored Accounts | Resources |
| Suspense Transactions | Financial Management-General | Resources |
| Travel Policies, Forms & Procedures | Travel | Policy Links |
| University Service Provider Resources – includes training | University Service Providers (USP – formerly ISP) | Resources |
| USP Monthly Revenue Ledger Account Reconciliation guideline | University Service Providers (USP – formerly ISP) | Resources |
| USP Revenue Reconciliation Template | University Service Providers (USP – formerly ISP) | Resources |
| Valuation of Inventory - Policy | Inventory | Resources |
| When to use Unallowable Cost Spend Categories | Unallowable Costs | Resources |
| Workday Book Codes and Books | Financial Management-General | Resources |
| Workday Financials Training and Guides | Financial Management-General | Training |
| Workday Worktags | Financial Management-General | Resources |
| Yale Budget Tool (YBT) | Planning & Budgeting | Resources |
| Yale University Hotline | Financial Management-General | Resources |
| Year-end Closing Calendar | Year-end Financial Close | Resources |
| Year-end Closing Procedures | Year-end Financial Close | Resources |