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