Accounting Manual How-to

Accounting Manual Disclaimer

The Accounting Manual is a work in progress. Our goal is to continually enhance this resource and add new guidance based on your needs for Accounting and Financial Management activities. Please continue to check back as new information is added. For suggestions for Accounting Manual topics, please contact Liz Bilodeau (COA Manager,, 203-436-5781).

To more easily browse topics, select your job classification (ex: staff or faculty) from the Accounting Manual menu at left. This groups content by topic and is easier to navigate.

Subtopic/How To
Financial Management Checklist

Must be completed monthly and retained.

Financial Management Checklist
Year-end Closing Procedures and Calendar Year End Close
Guide - Activity Review Report
Guide - EMS Monitoring Tool
CPBQ Instructions
Online Questionnaire

Required Annually

Journal Staging Area How To Manual Journal Staging Area How To Manual
About Labor Distribution
Labor Distribution How To Manual How To Manual
About My Time My Time (KRONOS)
Account Holder Assistance - *under construction*
Accounting for Gifts
COA Handbook COA Handbook
ISP General Information
Reclassification and Transfer of Funds (formerly Procedure 1305 PR.05)
Reclassification and Transfer of Funds- CENTRAL PROCESS OWNERS (formerly Procedure 1305 PR.06)
Travel, Meal & Entertainment ETs
Yale Budget Tool (YBT) YBT (Yale Budget Tool) Support Site
Procedure 1104 PR.01 – Delegation of Authority Procedure 1104 PR.01 – Delegation of Authority
Receipts Identification Form (RIF) Receipts Identification Form (RIF)
Reporting Cash Transactions Reporting Cash Transactions
About JSA
How to do Custom Commitments
Standards of Business Conduct Standards of Business Conduct
ISP Announcements
Orbitz- Getting Started Orbitz- Getting Started
Expense Management System (EMS) About EMS
Express Shipping (eShipGlobal) About Express Shipping
Purchasing Cards (P-Cards) About P-Cards
SciQuest System About SciQuest
Accounting for Building and Land Costs
Carbon Credit Offsets
Identity and Access Management About IAM
When to use Unallowable Cost ETs
Procedure – Non-Building Capital Project Requests 4209 PR.01
VIP Maintenance
Accounting for Gifts – Annual Update
Planning and Financial Management PFM Website
Guide - Activity Review Report Invoice Image
Access Review Report Instructions
Guide - Invoice Drill-down on Account Holder Detailed Transaction Report
Guide - Weekly Payroll Preview Report
Accounting for Inventory Transactions
Instructions - My Accounts_PTAO Report
Controls and Business Process Questionnaire (CPBQ) Controls and Business Process Questionnaire (CPBQ)
1101 PR.02 Financial Review & Internal Controls 1101 PR.02
Review Tool

Access via DWH portal (University Standard/Finance/Review Tools)

Link to Data Warehouse Portal
Account Holder Report Package

Access via DWH Portal (University Standard/Finance/Account Holder)

Link to Data Warehouse Portal
Procedure 1104 PR.01 Signature Authority, Delegation of Approval Authority and Access for Financial Transactions 1104 PR.01
Procedure 1101 PR.01 Controls and Business Process Questionnaire
JSA Resources JSA Resources
Journal Entry Forms Finder (JEFF) J.E.F.F.
Journal Staging Area Glossary JSA Glossary
Expenditure Type Codes by Journal Category Expenditure Type Codes
Payroll Forms Payroll Forms
Payroll & Labor Distribution Schedule Payroll & LD Schedule
Labor Distribution Presentation Labor Distribtion Presentation
Activity Review Report

Access via DWH Portal

Link to Data Warehouse Portal
EMS Monitoring Tool

Access via DWH Portal

Link to Data Warehouse Portal
Internal Financial Reporting & Review Internal Financial Reporting & Review
Gifts and Endowments- Policy and Procedure Gifts and Endowments- Policy and Procedure
Complete list of COA Procedures, Forms & Guides Complete list of COA Procedures, Forms & Guides
ISP Policy, Forms & Procedures (area #1410) ISP Policy, Forms & Procedures (area #1410)
Reimbursed Expenses and 3rd Party Contributions
Travel Policies, Forms & Procedures Travel Policies, Forms & Procedures
ISP List
ISP JSA Attribute Definitions
ISP Presentation
ISP Rate Calculation Form
ISP Registration Form
ISP Revenue Exp Type Listing
ISP Sample JSA and AHR
ISP Standards Committee
ISP Standards Committee Charter
External Revenue Expense Type Click "Advanced Search"; Select hierarchy level "minor"; select one of these parent values (MN4710, MN4720, MN4770); click "Process"
External Revenue Form
BUG (Brio Users Group) Library BUG Library
Position Plan Report

Access via DWH Portal (University Standard/ Finance)

Link to Data Warehouse Portal
Fund Balance

Access via DWH Portal (University Standard/ Finance)

Link to Data Warehouse Portal
Payroll Earnings Detail

Access via DWH Portal (University Standard/Reports)

Link to Data Warehouse Portal
YSM Accounts Receivable Aging AR Manual
Signature Authority Matrix
Payments to Yale

To process the receipt of credit card payments for occasional or one-time events.

Payments to Yale
Month End Calendar- General Accounting Systems and Procedures Month End Calendar
Conflict of Interest Policy
Standards of Business Conduct Document
Yale University Hotline Yale University Hotline
Orbitz- Launch Orbitz
Yale Travel Management (fka - Travel Services) Travel Management
EMS Launch EMS
eShipGlobal Launch eShipGlobal
SciQuest Launch SciQuest
Buying Guide Buying Guide
International Activites- Tax International Tax Site
International Activites- Toolkit International Toolkit Site
Purchasing Cards (P-Cards) Policies, Procedures & Forms PCard - PPDEV
EMS / Expense Reimbursement Policies, Procedures & Forms EMS - PPDEV
My Time Launch My Time Launch
Security & Access Policies, Procedures & Forms Security/Access- PPDEV
START Launch Launch START
ITS Accounts and Access Accounts and Access
List of Permitted ETs for Building Orgs
Procedure – Unallowable Costs 1305 PR.04
Policy – Capitalization, Depreciation & Disposal of Capital Assets 4202
Policy – Accounting for Software Costs, Computer... 4203
Policy – Equipment 4209
Form - Non-Building Request 4209 FR.01
Guide – Fixed vs. Movable Equipment 4209 GD.01
Purchase of Computers for less than $5,000 ORA Update – January 2009
Payroll FAQs Payroll FAQs
Payroll News Payroll News
Payroll Contacts Payroll Contacts
Reviewing User Access Security 1104 PR.02
YSM Faculty Earnings Elements and ETs YSM Faculty Earnings Elements
Expenditure Types and Earnings Elements
Accounts Payable Toolkit AP Toolkit
Policy - Valuation of Inventory 4210
EMS Toolkit EMS Toolkit Link
Journal Staging Area JSA
Labor Distribution Training Labor Distribtion
Brio/Hyperion Brio-Hyperion
COA Training COA Training- Course owner Finance
Yale Budget Tool (YBT) Training in TMS

Course Owner = Finance

YBT Training - TMS
Procurement Training TMS - Course Owner Procurement
EMS Purchasing Card Office TMS - Course Owner EMS
Understanding the PTAEO and how it is used for Grants & Contracts – COA Training is a prerequisite Course Owner = Grant and Contract; see “GCA and GCFA Training”
DataWarehouse Portal DWH Portal
Custom Commitments Training Custom Commitments Training
RIF Training RIF Training
YBT Training Materials YBT Training - non TMS
Oracle Support Requests Email to