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 sharedservices@yale.edu.
  • COA information, guidance and forms are found on the COA website.
  • Workday training and user guides are located on Workday at Yale.

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    Accounting Manual

    Topic Title Finance Activity Type
    Financial Management-General 1101 Guiding Principles for Business and Financial Administration Policy Links
    Unallowable Costs 1305 PR.04 Unallowable Costs Policy Links
    Custom Commitments About Commitments Resources
    Journal Entries About Journal Sources Resources
    Buying Goods and Services (AP and Expenses) About Purchasing Cards (P-Cards) Resources
    Month-end Financial Close Account Certification Training Guide Training
    Internal Financial Reporting & Review Account Holder Report Package Resources
    Month-end Financial Close Account Reconciliation Template Policy Links
    Financial Management-General Accounting Adjustments Training
    Travel Accounting for Air Travel Expenses Resources
    Accounting for Building and Land Accounting for Building and Land Costs Resources
    Accounting for Fellowships, Stipends and Tuition-related Accounting for fellowships Stipends and Tuition-related items Resources
    Gifts and Endowments Accounting for Gifts Resources
    Grants & Contracts – Sponsored Accounts Accounting for Grants Resources
    Inventory Accounting for Inventory Transactions Resources
    Capital Assets – Buildings and Equipment Accounting for Software Costs, Computer… - Policy Policy Links
    Buying Goods and Services (AP and Expenses) Advances and Spend Authorizations Resources
    Month-end Financial Close Balance Sheet Ledger Account Reconciliation & Certification Resources
    Month-end Financial Close Balance Sheet Ledger Account Reconciliation & Certification - Procedure Policy Links
    Travel Business Meals / Food & Beverage Resources
    Buying Goods and Services (AP and Expenses) Buying Guide Resources
    Capital Assets – Buildings and Equipment Capital Asset Overview Resources
    Capital Assets – Buildings and Equipment Capitalization, Depreciation & Disposal of Capital Assets-Policy Policy Links
    Buying Goods and Services (AP and Expenses) Carbon Credit Offsets Resources
    Chart of Accounts (COA) Chart of Accounts (COA) Website Resources
    Chart of Accounts (COA) COA Training Training
    Custom Commitments Commitment Journal Entries-Training Training
    Chart of Accounts (COA) Complete list of COA Procedures, Forms & Guides Resources
    Planning & Budgeting Create a Budget Amendment Training
    Accounts Receivable (Non-Sponsored) Customer Set up for AR Resources
    Month-end Financial Close Datamart Reporting Link Resources
    Capital Assets – Buildings and Equipment Determining Funding and Disbursements on Capital Projects Resources
    Capital Assets – Buildings and Equipment Equipment-Policy Policy Links
    Buying Goods and Services (AP and Expenses) Express Shipping (eShipGlobal) Resources
    Internal Service Providers (ISP) External Revenue Form Resources
    Financial Management-General Financial Management - Policies Policy Links
    Financial Management-General Financial Review Checklist Resources
    Year-end Financial Close GA Sweep Resources
    Gifts and Endowments Gifts-Policies Policy Links
    International International Activities - Tax Resources
    International International Activities - Toolkit Resources
    Internal Service Providers (ISP) ISP FAQs Resources
    Internal Service Providers (ISP) ISP General Information Resources
    Internal Service Providers (ISP) ISP List Resources
    Internal Service Providers (ISP) ISP Policy, Forms & Procedures (area #1410) Resources
    Internal Service Providers (ISP) ISP Standards Committee Charter Resources
    Journal Entries Journal Entry Resources Resources
    Accounting for Building and Land List of Permitted ETs for Building Orgs Resources
    Month-end Financial Close Month End Calendar Resources
    Financial Management-General Net Balance Requirements Resources
    Payroll & Payroll Costing Payroll Costing Resources
    Payroll & Payroll Costing Payroll Schedule Resources
    Buying Goods and Services (AP and Expenses) Procure to Pay-Policies Policy Links
    Buying Goods and Services (AP and Expenses) Procure-to-Pay Toolkit Resources
    Buying Goods and Services (AP and Expenses) Procurement Website Resources
    Buying Goods and Services (AP and Expenses) Procurement-Buying and Paying Resources
    Buying Goods and Services (AP and Expenses) Purchase of Computers for less than $5,000 Resources
    Buying Goods and Services (AP and Expenses) Purchasing Card-Policies Policy Links
    Transfer and Reclassification of Funds Reclassification and Transfer of Funds Resources
    Transfer and Reclassification of Funds Reclassification and Transfer of Funds - CENTRAL PROCESS OWNERS Resources
    Cash Transactions Record Cash Sale Resources
    Travel Reimbursed Expenses and 3rd Party Contributions Resources
    Payroll & Payroll Costing Secondments Resources
    Financial Management-General Signature and Approval Authority-Procedure Policy Links
    Financial Management-General Standards of Business Conduct Policy Links
    Financial Management-General Suspense Transactions Resources
    Travel Travel Policies, Forms & Procedures Policy Links
    Inventory Valuation of Inventory - Policy Resources
    Unallowable Costs When to use Unallowable Cost Spend Categories Resources
    Planning & Budgeting Yale Budget Tool (YBT) Resources
    Financial Management-General Yale University Hotline Resources
    Year-end Financial Close Year-end Closing Calendar Resources
    Year-end Financial Close Year-end Closing Procedures Resources
    Internal Financial Reporting & Review YSM Accounts Receivable Aging Resources