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.
| Title | Topic | Finance Activity |
|---|---|---|
| Account Certification Training Guide | Month-end Financial Close | Training |
| Account Reconciliation Template | Month-end Financial Close | Policy Links |
| Accounting by and for University Service Providers | University Service Providers (USP – formerly ISP) | Resources |
| Accounting for Air Travel Expenses | Travel | Resources |
| Accounting for Building and Land Costs | Accounting for Building and Land | Resources |
| Accounting for fellowships Stipends and Tuition-related items | Accounting for Fellowships, Stipends and Tuition-related | Resources |
| Accounting for Grants | Grants & Contracts – Sponsored Accounts | Resources |
| Accounting for Inventory Transactions | Inventory | Resources |
| Accounting for non-Yale Entities (aka Agencies) | Financial Management-General | Resources |
| Advance clearing (condensed steps) | Buying Goods and Services (AP and Expenses) | Resources |
| Advances and Spend Authorizations | Buying Goods and Services (AP and Expenses) | Resources |
| Balance Sheet Ledger Account Reconciliation & Certification | Month-end Financial Close | Resources |
| Business Meals / Food & Beverage | Travel | Resources |
| Capital Asset Overview | Capital Assets – Buildings and Equipment | Resources |
| Capital Project Accounting Entries | Capital Assets – Buildings and Equipment | Resources |
| Carbon Credit Offsets | Buying Goods and Services (AP and Expenses) | Resources |
| Cash receipts of refunds, rebates or reimbursements | Cash Transactions | Resources |
| Change in Financial Responsibility for a University Building Location | Capital Assets – Buildings and Equipment | Resources |
| Create Customer Contracts and Billing Schedules for Non-Sponsored AR | Accounts Receivable (Non-Sponsored) | Resources |
| Create Customer Invoices for Non-Sponsored AR | Accounts Receivable (Non-Sponsored) | Resources |
| Customer Reference Guide | Accounts Receivable (Non-Sponsored) | Resources |
| Customer Set up for AR | Accounts Receivable (Non-Sponsored) | Resources |
| Determining Funding and Disbursements on Capital Projects | Capital Assets – Buildings and Equipment | Resources |
| GA Sweep | Year-end Financial Close | Resources |
| How to Reverse a Journal Entry | Journal Entries | Training |
| Internal Ledger Account Pairs | Journal Entries | Resources |
| Journal Entry Resources | Journal Entries | Resources |
| MEI Accounting and Workday book codes | Capital Assets – Buildings and Equipment | Resources |
| Moveable Equipment Guide | Capital Assets – Buildings and Equipment | Resources |
| Moving and Relocation | Financial Management-General | Resources |
| Net Balance Requirements | Financial Management-General | Resources |
| Non-Sponsored AR Accounting and Guidance | Accounts Receivable (Non-Sponsored) | Resources |
| Reclassification and Transfer of Funds | Transfer and Reclassification of Funds | Resources |
| Reclassification and Transfer of Funds - CENTRAL PROCESS OWNERS | Transfer and Reclassification of Funds | Resources |
| Reimbursed Expenses and 3rd Party Contributions | Travel | Resources |
| Service Provider Billing - Ledger Accounts and Categories | University Service Providers (USP – formerly ISP) | Resources |
| Service Provider – Journal Source Contacts | University Service Providers (USP – formerly ISP) | Resources |
| Spend Restrictions / Allowability | Grants & Contracts – Sponsored Accounts | Resources |
| Suspense Transactions | Financial Management-General | Resources |
| USP Monthly Revenue Ledger Account Reconciliation guideline | University Service Providers (USP – formerly ISP) | Resources |
| USP Revenue Reconciliation Template | University Service Providers (USP – formerly ISP) | Resources |
| When to use Unallowable Cost Spend Categories | Unallowable Costs | Resources |
| Workday Book Codes and Books | Financial Management-General | Resources |
| Year-end Closing Calendar | Year-end Financial Close | Resources |
| Year-end Closing Procedures | Year-end Financial Close | Resources |