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 |
|---|---|---|
| Workday Book Codes and Books | Financial Management-General | Resources |
| Advance clearing (condensed steps) | Buying Goods and Services (AP and Expenses) | Resources |
| Award Purpose Code Definitions | Gifts and Endowments | Resources |
| Spend Restrictions / Allowability | Grants & Contracts – Sponsored Accounts | Resources |
| Payroll Toolkit | Payroll & Payroll Costing | Resources |
| Workday Financials Training and Guides | Financial Management-General | Training |
| Reporting Training and Guides | Internal Financial Reporting & Review | Training |
| Reporting Updates | Internal Financial Reporting & Review | Resources |
| University Service Provider Resources – includes training | University Service Providers (USP – formerly ISP) | Resources |
| Financial Review Checklist Certification Training | Month-end Financial Close | Training |
| External Sales Approval Process | University Service Providers (USP – formerly ISP) | Resources |
| Accounting by and for University Service Providers | University Service Providers (USP – formerly ISP) | Resources |
| Payroll Costing for Staff Phased Retirement | Payroll & Payroll Costing | Training |
| Capital Project Accounting Entries | Capital Assets – Buildings and Equipment | Resources |
| Cash receipts of refunds, rebates or reimbursements | Cash Transactions | Resources |
| Payroll Costing – Salary over the IRS pension cap | Payroll & Payroll Costing | Training |
| Change in Financial Responsibility for a University Building Location | Capital Assets – Buildings and Equipment | Resources |
| COA Charging Instructions Form | Chart of Accounts (COA) | Resources |
| Accounting for non-Yale Entities (aka Agencies) | Financial Management-General | Resources |
| Service Provider Billing - Ledger Accounts and Categories | University Service Providers (USP – formerly ISP) | Resources |
| Internal Ledger Account Pairs | Journal Entries | Resources |
| COA Business Use Case Guide | Chart of Accounts (COA) | Resources |
| How to Reverse a Journal Entry | Journal Entries | Training |
| Advances and Spend Authorizations | Buying Goods and Services (AP and Expenses) | Resources |
| Accounting Adjustments | Financial Management-General | Training |
| About Journal Sources | Journal Entries | Resources |
| Capital Asset Overview | Capital Assets – Buildings and Equipment | Resources |
| Determining Funding and Disbursements on Capital Projects | Capital Assets – Buildings and Equipment | Resources |
| Accounting for Air Travel Expenses | Travel | Resources |
| GA Sweep | Year-end Financial Close | Resources |
| Accounting for Grants | Grants & Contracts – Sponsored Accounts | Resources |
| Balance Sheet Ledger Account Reconciliation & Certification - Procedure | Month-end Financial Close | Policy Links |
| Account Certification Training Guide | Month-end Financial Close | Training |
| Account Reconciliation Template | Month-end Financial Close | Policy Links |
| Balance Sheet Ledger Account Reconciliation & Certification | Month-end Financial Close | Resources |
| Suspense Transactions | Financial Management-General | Resources |
| Procurement-Buying and Paying | Buying Goods and Services (AP and Expenses) | Resources |
| Procurement Website | Buying Goods and Services (AP and Expenses) | Resources |
| Procure to Pay-Policies | Buying Goods and Services (AP and Expenses) | Policy Links |
| Net Balance Requirements | Financial Management-General | Resources |
| Customer Set up for AR | Accounts Receivable (Non-Sponsored) | Resources |
| Create a Budget Amendment | Planning & Budgeting | Training |
| Commitment Journal Entries-Training | Custom Commitments | Training |
| COA Training | Chart of Accounts (COA) | Training |
| Valuation of Inventory - Policy | Inventory | Resources |
| Procure-to-Pay Toolkit | Buying Goods and Services (AP and Expenses) | Resources |
| Purchase of Computers for less than $5,000 | Buying Goods and Services (AP and Expenses) | Resources |
| Equipment-Policy | Capital Assets – Buildings and Equipment | Policy Links |
| Accounting for Software Costs, Computer… - Policy | Capital Assets – Buildings and Equipment | Policy Links |
| Capitalization, Depreciation & Disposal of Capital Assets-Policy | Capital Assets – Buildings and Equipment | Policy Links |
| 1305 PR.04 Unallowable Costs | Unallowable Costs | Policy Links |
| List of Permitted ETs for Building Orgs | Accounting for Building and Land | Resources |
| Purchasing Card-Policies | Buying Goods and Services (AP and Expenses) | Policy Links |
| International Activities - Toolkit | International | Resources |
| International Activities - Tax | International | Resources |
| Buying Guide | Buying Goods and Services (AP and Expenses) | Resources |
| Yale University Hotline | Financial Management-General | Resources |
| Standards of Business Conduct | Financial Management-General | Policy Links |
| Month End Calendar | Month-end Financial Close | Resources |
| School of Medicine (YSM) Finance Links | Financial Management-General | Resources |
| Service Provider – Journal Source Contacts | University Service Providers (USP – formerly ISP) | Resources |
| Travel Policies, Forms & Procedures | Travel | Policy Links |
| Reimbursed Expenses and 3rd Party Contributions | Travel | Resources |
| Service Provider Policy, Forms & Procedures (area #1410) | University Service Providers (USP – formerly ISP) | Resources |
| Complete list of COA Procedures, Forms & Guides | Chart of Accounts (COA) | Resources |
| Gifts-Policies | Gifts and Endowments | Policy Links |
| Payroll Schedule | Payroll & Payroll Costing | Resources |
| Datamart Reporting Link | Month-end Financial Close | Resources |
| 1101 Guiding Principles for Business and Financial Administration | Financial Management-General | Policy Links |
| Accounting for fellowships Stipends and Tuition-related items | Accounting for Fellowships, Stipends and Tuition-related | Resources |
| Year-end Closing Procedures | Year-end Financial Close | Resources |
| Year-end Closing Calendar | Year-end Financial Close | Resources |
| Accounting for Inventory Transactions | Inventory | Resources |
| Financial Management - Policies | Financial Management-General | Policy Links |
| When to use Unallowable Cost Spend Categories | Unallowable Costs | Resources |
| Carbon Credit Offsets | Buying Goods and Services (AP and Expenses) | Resources |
| Accounting for Building and Land Costs | Accounting for Building and Land | Resources |
| About Purchasing Cards (P-Cards) | Buying Goods and Services (AP and Expenses) | Resources |
| Express Shipping (eShipGlobal) | Buying Goods and Services (AP and Expenses) | Resources |
| Record Cash Sale | Cash Transactions | Resources |
| Signature and Approval Authority-Procedure | Financial Management-General | Policy Links |
| Yale Budget Tool (YBT) | Planning & Budgeting | Resources |
| Business Meals / Food & Beverage | Travel | Resources |
| Reclassification and Transfer of Funds - CENTRAL PROCESS OWNERS | Transfer and Reclassification of Funds | Resources |
| Reclassification and Transfer of Funds | Transfer and Reclassification of Funds | Resources |
| Chart of Accounts (COA) Website | Chart of Accounts (COA) | Resources |
| Accounting for Gifts - Training | Gifts and Endowments | Training |
| Secondments | Payroll & Payroll Costing | Resources |
| Payroll Costing | Payroll & Payroll Costing | Resources |
| Journal Entry Resources | Journal Entries | Resources |
| Financial Review Checklist | Financial Management-General | Resources |