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 that 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 sharedservices@yale.edu.
  • COA information, guidance and forms are found on the COA web section.
  • Workday training and user guides are located on Workday at Yale.
    • To more easily browse topics, please use the filters below:

Titlesort descending Finance Activity Type Topic
1101 PR.02 Financial Review & Internal Controls Resources Month-end Financial Close
About JSA Subtopic/How To Financial Transactions- JSA (Journal Staging Area)
About Labor Distribution Subtopic/How To Payroll & Labor Distribution
About MyTime Subtopic/How To Payroll & Labor Distribution
Access Review Report Instructions Subtopic/How To Internal Financial Reporting & Review
Account Holder Report Package Resources Internal Financial Reporting & Review
Accounting for Building and Land Costs Subtopic/How To Accounting for Building and Land
Accounting for fellowships Stipends and Tuition-related items Subtopic/How To Accounting for Fellowships, Stipends and Tuition-related
Accounting for Gifts Subtopic/How To Gifts and Endowments
Accounting for Gifts – Annual Update Subtopic/How To Gifts and Endowments
Accounting for Inventory Transactions Subtopic/How To Buying Goods and Services (AP and Expenses)
Accounts Payable Toolkit Resources Buying Goods and Services (AP and Expenses)
Activity Review Report Resources Internal Financial Reporting & Review
Brio/Hyperion Training Month-end Financial Close
BUG (Brio Users Group) Library Resources Internal Financial Reporting & Review
Buying Guide Resources Buying Goods and Services (AP and Expenses)
Carbon Credit Offsets Subtopic/How To Buying Goods and Services (AP and Expenses)
COA Handbook Subtopic/How To Chart of Accounts (COA)
COA Training Training Chart of Accounts (COA)
Complete list of COA Procedures, Forms & Guides Resources Chart of Accounts (COA)
CPBQ Instructions Subtopic/How To Controls and Business Process Questionnaire (CPBQ)
Custom Commitments Training Training Custom Commitments
Customer Set up for AR Subtopic/How To Accounts Receivable (Non-Sponsored)
DataWarehouse Portal Training Internal Financial Reporting & Review
Egencia- Getting Started Subtopic/How To Travel
Egencia- Launch Resources Travel
eShipGlobal Launch Resources Buying Goods and Services (AP and Expenses)
Expenditure Type Codes by Journal Category Resources Financial Transactions- JSA (Journal Staging Area)
Expenditure Types and Earnings Elements Resources Payroll & Labor Distribution
Express Shipping (eShipGlobal) Subtopic/How To Buying Goods and Services (AP and Expenses)
External Revenue Expense Type Resources Internal Service Providers (ISP)
External Revenue Form Resources Internal Service Providers (ISP)
Financial Management Checklist Subtopic/How To Month-end Financial Close
Form - Non-Building Request Resources Capital Management
Fund Balance Resources Internal Financial Reporting & Review
Gifts and Endowments- Policy and Procedure Resources Gifts and Endowments
Guide - Activity Review Report Subtopic/How To Internal Financial Reporting & Review
Guide - Activity Review Report Invoice Image Subtopic/How To Internal Financial Reporting & Review
Guide - Invoice Drill-down on Account Holder Detailed Transaction Report Subtopic/How To Internal Financial Reporting & Review
Guide - Weekly Payroll Preview Report Subtopic/How To Internal Service Providers (ISP)
Guide – Fixed vs. Movable Equipment Resources Capital Management
How to do Custom Commitments Subtopic/How To Custom Commitments
Instructions - My Accounts_PTAO Report Subtopic/How To Chart of Accounts (COA)
Internal Financial Reporting & Review Resources Month-end Financial Close
International Activites- Tax Resources Buying Goods and Services (AP and Expenses)
International Activites- Toolkit Resources Buying Goods and Services (AP and Expenses)
ISP Announcements Subtopic/How To Internal Service Providers (ISP)
ISP FAQs Subtopic/How To Internal Service Providers (ISP)
ISP General Information Subtopic/How To Internal Service Providers (ISP)
ISP JSA Attribute Definitions Resources Internal Service Providers (ISP)
ISP JSA SFTP Template Resources Internal Service Providers (ISP)
ISP List Resources Internal Service Providers (ISP)
ISP Policy, Forms & Procedures (area #1410) Resources Internal Service Providers (ISP)
ISP Presentation Resources Internal Service Providers (ISP)
ISP Rate Calculation Form Resources Internal Service Providers (ISP)
ISP Registration Form Resources Internal Service Providers (ISP)
ISP Revenue Exp Type Listing Resources Internal Service Providers (ISP)
ISP Sample JSA and AHR Resources Internal Service Providers (ISP)
ISP Standards Committee Resources Internal Service Providers (ISP)
ISP Standards Committee Charter Resources Internal Service Providers (ISP)
ITS Accounts and Access Resources Access to Financial Systems
Journal Entry Forms Finder (JEFF) Resources Financial Transactions- JSA (Journal Staging Area)
Journal Staging Area Training Financial Transactions- JSA (Journal Staging Area)
Journal Staging Area Glossary Resources Financial Transactions- JSA (Journal Staging Area)
Journal Staging Area How To Manual Subtopic/How To Financial Transactions- JSA (Journal Staging Area)
JSA Resources Resources Financial Transactions- JSA (Journal Staging Area)
Labor Distribution How To Manual Subtopic/How To Payroll & Labor Distribution
Labor Distribution Presentation Resources Payroll & Labor Distribution
Labor Distribution Training Training Payroll & Labor Distribution
List of Permitted ETs for Building Orgs Resources Accounting for Building and Land
Month End Calendar- General Accounting Systems and Procedures Resources Month-end Financial Close
My Accounts (PTAO) brio Resources Chart of Accounts (COA)
MyTime Launch Resources Payroll & Labor Distribution
Online Questionnaire Subtopic/How To Controls and Business Process Questionnaire (CPBQ)
Oracle Support Requests Access to Financial Systems
Payments to Yale Resources Cash Transactions
Payroll & Labor Distribution Schedule Resources Payroll & Labor Distribution
Payroll Earnings Detail Resources Internal Financial Reporting & Review
Payroll FAQs Payroll & Labor Distribution
Payroll Forms Resources Payroll & Labor Distribution
Policies-Financial Management Subtopic/How To Month-end Financial Close, Business Ethics & Standards
Policy - Valuation of Inventory Resources Inventory
Policy – Accounting for Software Costs, Computer... Resources Capital Management
Policy – Capitalization, Depreciation & Disposal of Capital Assets Resources Capital Management
Policy – Equipment Resources Capital Management
Position Plan Report Resources Internal Financial Reporting & Review
Procedure 1101 PR.01 Resources Controls and Business Process Questionnaire (CPBQ)
Procedure 1104 PR.01 Signature Authority, Delegation of Approval Authority and Access for Financial Transactions Resources Delegation of Authority- Signature and Approval
Procedure 1104 PR.01 – Delegation of Authority Subtopic/How To Delegation of Authority- Signature and Approval
Procedure – Non-Building Capital Project Requests Subtopic/How To Capital Management
Procedure – Unallowable Costs Resources Unallowable Costs
Purchase of Computers for less than $5,000 Resources Buying Goods and Services (AP and Expenses)
Purchasing Cards (P-Cards) Subtopic/How To Buying Goods and Services (AP and Expenses)
Purchasing Cards (P-Cards) Policies, Procedures & Forms Resources Buying Goods and Services (AP and Expenses)
Receipts Identification Form (RIF) Subtopic/How To Cash Transactions
Reclassification and Transfer of Funds (formerly Procedure 1305 PR.05) Subtopic/How To Transfer and Reclassification of Funds
Reclassification and Transfer of Funds- CENTRAL PROCESS OWNERS (formerly Procedure 1305 PR.06) Subtopic/How To Transfer and Reclassification of Funds
Reimbursed Expenses and 3rd Party Contributions Resources Travel
Reporting Cash Transactions Subtopic/How To Cash Transactions
Review Tool Resources Month-end Financial Close
Reviewing User Access Security Resources Access to Financial Systems
RIF Training Training Cash Transactions
SciQuest Launch Resources Buying Goods and Services (AP and Expenses)
Secondments Subtopic/How To Payroll & Labor Distribution
Security & Access Policies, Procedures & Forms Resources Access to Financial Systems
Standards of Business Conduct Document Resources Business Ethics & Standards
START Launch Resources Access to Financial Systems
Travel Policies, Forms & Procedures Resources Travel
Travel, Meal & Entertainment ETs Subtopic/How To Travel
When to use Unallowable Cost ETs Subtopic/How To Unallowable Costs
Yale Budget Tool (YBT) Subtopic/How To Planning & Budgeting
Yale Budget Tool (YBT) Training in TMS Training Planning & Budgeting
Yale Travel Management (fka - Travel Services) Resources Travel
Yale University Hotline Resources Business Ethics & Standards
YBT Training Materials Training Planning & Budgeting
Year-end Closing Calendar Subtopic/How To Month-end Financial Close
Year-end Closing Procedures Subtopic/How To Month-end Financial Close
YSM Accounts Receivable Aging Resources Internal Financial Reporting & Review
YSM Faculty Earnings Elements and ETs Resources Payroll & Labor Distribution