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