Accounting Manual | It's Your Yale

<!DOCTYPE html>     <html lang="en" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema#"> <head> <meta http-equiv="X-UA-Compatible" content="IE=edge" /> <meta charset="utf-8" /><script type="text/javascript">(window.NREUM||(NREUM={})).init={ajax:{deny_list:["bam.nr-data.net"]}};(window.NREUM||(NREUM={})).loader_config={licenseKey:"6ac5e27a90",applicationID:"168632476"};;/*! For license information please see nr-loader-rum-1.274.0.min.js.LICENSE.txt */ (()=>{var e,t,r={8122:(e,t,r)=>{"use strict";r.d(t,{a:()=>i});var n=r(944);function i(e,t){try{if(!e||"object"!=typeof e)return(0,n.R)(3);if(!t||"object"!=typeof t)return(0,n.R)(4);const r=Object.create(Object.getPrototypeOf(t),Object.getOwnPropertyDescriptors(t)),o=0===Object.keys(r).length?e:r;for(let a in o)if(void 0!==e[a])try{if(null===e[a]){r[a]=null;continue}Array.isArray(e[a])&&Array.isArray(t[a])?r[a]=Array.from(new Set([...e[a],...t[a]])):"object"==typeof e[a]&&"object"==typeof t[a]?r[a]=i(e[a],t[a]):r[a]=e[a]}catch(e){(0,n.R)(1,e)}return r}catch(e){(0,n.R)(2,e)}}},2555:(e,t,r)=>{"use strict";r.d(t,{Vp:()=>c,fn:()=>s,x1:()=>u});var n=r(384),i=r(8122);const o={beacon:n.NT.beacon,errorBeacon:n.NT.errorBeacon,licenseKey:void 0,applicationID:void 0,sa:void 0,queueTime:void 0,applicationTime:void 0,ttGuid:void 0,user:void 0,account:void 0,product:void 0,extra:void 0,jsAttributes:{},userAttributes:void 0,atts:void 0,transactionName:void 0,tNamePlain:void 0},a={};function s(e){try{const t=c(e);return!!t.licenseKey&&!!t.errorBeacon&&!!t.applicationID}catch(e){return!1}}function c(e){if(!e)throw new Error("All info objects require an agent identifier!");if(!a[e])throw new Error("Info for ".concat(e," was never set"));return a[e]}function u(e,t){if(!e)throw new Error("All info objects require an agent identifier!");a[e]=(0,i.a)(t,o);const r=(0,n.nY)(e);r&&(r.info=a[e])}},9417:(e,t,r)=>{"use strict";r.d(t,{D0:()=>g,gD:()=>h,xN:()=>p});var n=r(993);const i=e=>{if(!e||"string"!=typeof e)return!1;try{document.createDocumentFragment().querySelector(e)}catch{return!1}return!0};var o=r(2614),a=r(944),s=r(384),c=r(8122);const u="[data-nr-mask]",d=()=>{const e={mask_selector:"*",block_selector:"[data-nr-block]",mask_input_options:{color:!1,date:!1,"datetime-local":!1,email:!1,month:!1,number:!1,range:!1,search:!1,tel:!1,text:!1,time:!1,url:!1,week:!1,textarea:!1,select:!1,password:!0}};return{ajax:{deny_list:void 0,block_internal:!0,enabled:!0,harvestTimeSeconds:10,autoStart:!0},distributed_tracing:{enabled:void 0,exclude_newrelic_header:void 0,cors_use_newrelic_header:void 0,cors_use_tracecontext_headers:void 0,allowed_origins:void 0},feature_flags:[],generic_events:{enabled:!0,harvestTimeSeconds:30,autoStart:!0},harvest:{tooManyRequestsDelay:60},jserrors:{enabled:!0,harvestTimeSeconds:10,autoStart:!0},logging:{enabled:!0,harvestTimeSeconds:10,autoStart:!0,level:n.p_.INFO},metrics:{enabled:!0,autoStart:!0},obfuscate:void 0,page_action:{enabled:!0},page_view_event:{enabled:!0,autoStart:!0},page_view_timing:{enabled:!0,harvestTimeSeconds:30,autoStart:!0},performance:{capture_marks:!1,capture_measures:!1},privacy:{cookies_enabled:!0},proxy:{assets:void 0,beacon:void 0},session:{expiresMs:o.wk,inactiveMs:o.BB},session_replay:{autoStart:!0,enabled:!1,harvestTimeSeconds:60,preload:!1,sampling_rate:10,error_sampling_rate:100,collect_fonts:!1,inline_images:!1,fix_stylesheets:!0,mask_all_inputs:!0,get mask_text_selector(){return e.mask_selector},set mask_text_selector(t){i(t)?e.mask_selector="".concat(t,",").concat(u):""===t||null===t?e.mask_selector=u:(0,a.R)(5,t)},get block_class(){return"nr-block"},get ignore_class(){return"nr-ignore"},get mask_text_class(){return"nr-mask"},get block_selector(){return e.block_selector},set block_selector(t){i(t)?e.block_selector+=",".concat(t):""!==t&&(0,a.R)(6,t)},get mask_input_options(){return e.mask_input_options},set mask_input_options(t){t&&"object"==typeof t?e.mask_input_options={...t,password:!0}:(0,a.R)(7,t)}},session_trace:{enabled:!0,harvestTimeSeconds:10,autoStart:!0},soft_navigations:{enabled:!0,harvestTimeSeconds:10,autoStart:!0},spa:{enabled:!0,harvestTimeSeconds:10,autoStart:!0},ssl:void 0,user_actions:{enabled:!0}}},l={},f="All configuration objects require an agent identifier!";function g(e){if(!e)throw new Error(f);if(!l[e])throw new Error("Configuration for ".concat(e," was never set"));return l[e]}function p(e,t){if(!e)throw new Error(f);l[e]=(0,c.a)(t,d());const r=(0,s.nY)(e);r&&(r.init=l[e])}function h(e,t){if(!e)throw new Error(f);var r=g(e);if(r){for(var n=t.split("."),i=0;i<n.length-1;i++)if("object"!=typeof(r=r[n[i]]))return;r=r[n[n.length-1]]}return r}},3371:(e,t,r)=>{"use strict";r.d(t,{V:()=>f,f:()=>l});var n=r(8122),i=r(384),o=r(6154),a=r(9324);let s=0;const c={buildEnv:a.F3,distMethod:a.Xs,version:a.xv,originTime:o.WN},u={customTransaction:void 0,disabled:!1,isolatedBacklog:!1,loaderType:void 0,maxBytes:3e4,onerror:void 0,ptid:void 0,releaseIds:{},appMetadata:{},session:void 0,denyList:void 0,timeKeeper:void 0,obfuscator:void 0},d={};function l(e){if(!e)throw new Error("All runtime objects require an agent identifier!");if(!d[e])throw new Error("Runtime for ".concat(e," was never set"));return d[e]}function f(e,t){if(!e)throw new Error("All runtime objects require an agent identifier!");d[e]={...(0,n.a)(t,u),...c},Object.hasOwnProperty.call(d[e],"harvestCount")||Object.defineProperty(d[e],"harvestCount",{get:()=>++s});const r=(0,i.nY)(e);r&&(r.runtime=d[e])}},9324:(e,t,r)=>{"use strict";r.d(t,{F3:()=>i,Xs:()=>o,xv:()=>n});const n="1.274.0",i="PROD",o="CDN"},6154:(e,t,r)=>{"use strict";r.d(t,{OF:()=>c,RI:()=>i,WN:()=>d,bv:()=>o,gm:()=>a,mw:()=>s,sb:()=>u});var n=r(1863);const i="undefined"!=typeof window&&!!window.document,o="undefined"!=typeof WorkerGlobalScope&&("undefined"!=typeof self&&self instanceof WorkerGlobalScope&&self.navigator instanceof WorkerNavigator||"undefined"!=typeof globalThis&&globalThis instanceof WorkerGlobalScope&&globalThis.navigator instanceof WorkerNavigator),a=i?window:"undefined"!=typeof WorkerGlobalScope&&("undefined"!=typeof self&&self instanceof WorkerGlobalScope&&self||"undefined"!=typeof globalThis&&globalThis instanceof WorkerGlobalScope&&globalThis),s=Boolean("hidden"===a?.document?.visibilityState),c=/iPad|iPhone|iPod/.test(a.navigator?.userAgent),u=c&&"undefined"==typeof SharedWorker,d=((()=>{const e=a.navigator?.userAgent?.match(/Firefox[/\s](\d+\.\d+)/);Array.isArray(e)&&e.length>=2&&e[1]})(),Date.now()-(0,n.t)())},1687:(e,t,r)=>{"use strict";r.d(t,{Ak:()=>c,Ze:()=>l,x3:()=>u});var n=r(7836),i=r(3606),o=r(860),a=r(2646);const s={};function c(e,t){const r={staged:!1,priority:o.P3[t]||0};d(e),s[e].get(t)||s[e].set(t,r)}function u(e,t){e&&s[e]&&(s[e].get(t)&&s[e].delete(t),g(e,t,!1),s[e].size&&f(e))}function d(e){if(!e)throw new Error("agentIdentifier required");s[e]||(s[e]=new Map)}function l(e="",t="feature",r=!1){if(d(e),!e||!s[e].get(t)||r)return g(e,t);s[e].get(t).staged=!0,f(e)}function f(e){const t=Array.from(s[e]);t.every((([e,t])=>t.staged))&&(t.sort(((e,t)=>e[1].priority-t[1].priority)),t.forEach((([t])=>{s[e].delete(t),g(e,t)})))}function g(e,t,r=!0){const o=e?n.ee.get(e):n.ee,s=i.i.handlers;if(!o.aborted&&o.backlog&&s){if(r){const e=o.backlog[t],r=s[t];if(r){for(let t=0;e&&t<e.length;++t)p(e[t],r);Object.entries(r).forEach((([e,t])=>{Object.values(t||{}).forEach((t=>{t[0]?.on&&t[0]?.context()instanceof a.y&&t[0].on(e,t[1])}))}))}}o.isolatedBacklog||delete s[t],o.backlog[t]=null,o.emit("drain-"+t,[])}}function p(e,t){var r=e[1];Object.values(t[r]||{}).forEach((t=>{var r=e[0];if(t[0]===r){var n=t[1],i=e[3],o=e[2];n.apply(i,o)}}))}},7836:(e,t,r)=>{"use strict";r.d(t,{P:()=>c,ee:()=>u});var n=r(384),i=r(8990),o=r(3371),a=r(2646),s=r(5607);const c="nr@context:".concat(s.W),u=function e(t,r){var n={},s={},d={},l=!1;try{l=16===r.length&&(0,o.f)(r).isolatedBacklog}catch(e){}var f={on:p,addEventListener:p,removeEventListener:function(e,t){var r=n[e];if(!r)return;for(var i=0;i<r.length;i++)r[i]===t&&r.splice(i,1)},emit:function(e,r,n,i,o){!1!==o&&(o=!0);if(u.aborted&&!i)return;t&&o&&t.emit(e,r,n);for(var a=g(n),c=h(e),d=c.length,l=0;l<d;l++)c[l].apply(a,r);var p=m()[s[e]];p&&p.push([f,e,r,a]);return a},get:v,listeners:h,context:g,buffer:function(e,t){const r=m();if(t=t||"feature",f.aborted)return;Object.entries(e||{}).forEach((([e,n])=>{s[n]=t,t in r||(r[t]=[])}))},abort:function(){f._aborted=!0,Object.keys(f.backlog).forEach((e=>{delete f.backlog[e]}))},isBuffering:function(e){return!!m()[s[e]]},debugId:r,backlog:l?{}:t&&"object"==typeof t.backlog?t.backlog:{},isolatedBacklog:l};return Object.defineProperty(f,"aborted",{get:()=>{let e=f._aborted||!1;return e||(t&&(e=t.aborted),e)}}),f;function g(e){return e&&e instanceof a.y?e:e?(0,i.I)(e,c,(()=>new a.y(c))):new a.y(c)}function p(e,t){n[e]=h(e).concat(t)}function h(e){return n[e]||[]}function v(t){return d[t]=d[t]||e(f,t)}function m(){return f.backlog}}(void 0,"globalEE"),d=(0,n.Zm)();d.ee||(d.ee=u)},2646:(e,t,r)=>{"use strict";r.d(t,{y:()=>n});class n{constructor(e){this.contextId=e}}},9908:(e,t,r)=>{"use strict";r.d(t,{d:()=>n,p:()=>i});var n=r(7836).ee.get("handle");function i(e,t,r,i,o){o?(o.buffer([e],i),o.emit(e,t,r)):(n.buffer([e],i),n.emit(e,t,r))}},3606:(e,t,r)=>{"use strict";r.d(t,{i:()=>o});var n=r(9908);o.on=a;var i=o.handlers={};function o(e,t,r,o){a(o||n.d,i,e,t,r)}function a(e,t,r,i,o){o||(o="feature"),e||(e=n.d);var a=t[o]=t[o]||{};(a[r]=a[r]||[]).push([e,i])}},3878:(e,t,r)=>{"use strict";function n(e,t){return{capture:e,passive:!1,signal:t}}function i(e,t,r=!1,i){window.addEventListener(e,t,n(r,i))}function o(e,t,r=!1,i){document.addEventListener(e,t,n(r,i))}r.d(t,{DD:()=>o,jT:()=>n,sp:()=>i})},5607:(e,t,r)=>{"use strict";r.d(t,{W:()=>n});const n=(0,r(9566).bz)()},9566:(e,t,r)=>{"use strict";r.d(t,{LA:()=>s,bz:()=>a});var n=r(6154);const i="xxxxxxxx-xxxx-4xxx-yxxx-xxxxxxxxxxxx";function o(e,t){return e?15&e[t]:16*Math.random()|0}function a(){const e=n.gm?.crypto||n.gm?.msCrypto;let t,r=0;return e&&e.getRandomValues&&(t=e.getRandomValues(new Uint8Array(30))),i.split("").map((e=>"x"===e?o(t,r++).toString(16):"y"===e?(3&o()|8).toString(16):e)).join("")}function s(e){const t=n.gm?.crypto||n.gm?.msCrypto;let r,i=0;t&&t.getRandomValues&&(r=t.getRandomValues(new Uint8Array(e)));const a=[];for(var s=0;s<e;s++)a.push(o(r,i++).toString(16));return a.join("")}},2614:(e,t,r)=>{"use strict";r.d(t,{BB:()=>a,H3:()=>n,g:()=>u,iL:()=>c,tS:()=>s,uh:()=>i,wk:()=>o});const n="NRBA",i="SESSION",o=144e5,a=18e5,s={STARTED:"session-started",PAUSE:"session-pause",RESET:"session-reset",RESUME:"session-resume",UPDATE:"session-update"},c={SAME_TAB:"same-tab",CROSS_TAB:"cross-tab"},u={OFF:0,FULL:1,ERROR:2}},1863:(e,t,r)=>{"use strict";function n(){return Math.floor(performance.now())}r.d(t,{t:()=>n})},944:(e,t,r)=>{"use strict";function n(e,t){"function"==typeof console.debug&&console.debug("New Relic Warning: https://github.com/newrelic/newrelic-browser-agent/blob/main/docs/warning-codes.md#".concat(e),t)}r.d(t,{R:()=>n})},5284:(e,t,r)=>{"use strict";r.d(t,{t:()=>c,B:()=>s});var n=r(7836),i=r(6154);const o="newrelic";const a=new Set,s={};function c(e,t){const r=n.ee.get(t);s[t]??={},e&&"object"==typeof e&&(a.has(t)||(r.emit("rumresp",[e]),s[t]=e,a.add(t),function(e={}){try{i.gm.dispatchEvent(new CustomEvent(o,{detail:e}))}catch(e){}}({loaded:!0})))}},8990:(e,t,r)=>{"use strict";r.d(t,{I:()=>i});var n=Object.prototype.hasOwnProperty;function i(e,t,r){if(n.call(e,t))return e[t];var i=r();if(Object.defineProperty&&Object.keys)try{return Object.defineProperty(e,t,{value:i,writable:!0,enumerable:!1}),i}catch(e){}return e[t]=i,i}},6389:(e,t,r)=>{"use strict";function n(e,t=500,r={}){const n=r?.leading||!1;let i;return(...r)=>{n&&void 0===i&&(e.apply(this,r),i=setTimeout((()=>{i=clearTimeout(i)}),t)),n||(clearTimeout(i),i=setTimeout((()=>{e.apply(this,r)}),t))}}function i(e){let t=!1;return(...r)=>{t||(t=!0,e.apply(this,r))}}r.d(t,{J:()=>i,s:()=>n})},5289:(e,t,r)=>{"use strict";r.d(t,{GG:()=>o,sB:()=>a});var n=r(3878);function i(){return"undefined"==typeof document||"complete"===document.readyState}function o(e,t){if(i())return e();(0,n.sp)("load",e,t)}function a(e){if(i())return e();(0,n.DD)("DOMContentLoaded",e)}},384:(e,t,r)=>{"use strict";r.d(t,{NT:()=>o,US:()=>d,Zm:()=>a,bQ:()=>c,dV:()=>s,nY:()=>u,pV:()=>l});var n=r(6154),i=r(1863);const o={beacon:"bam.nr-data.net",errorBeacon:"bam.nr-data.net"};function a(){return n.gm.NREUM||(n.gm.NREUM={}),void 0===n.gm.newrelic&&(n.gm.newrelic=n.gm.NREUM),n.gm.NREUM}function s(){let e=a();return e.o||(e.o={ST:n.gm.setTimeout,SI:n.gm.setImmediate,CT:n.gm.clearTimeout,XHR:n.gm.XMLHttpRequest,REQ:n.gm.Request,EV:n.gm.Event,PR:n.gm.Promise,MO:n.gm.MutationObserver,FETCH:n.gm.fetch,WS:n.gm.WebSocket}),e}function c(e,t){let r=a();r.initializedAgents??={},t.initializedAt={ms:(0,i.t)(),date:new Date},r.initializedAgents[e]=t}function u(e){let t=a();return t.initializedAgents?.[e]}function d(e,t){a()[e]=t}function l(){return function(){let e=a();const t=e.info||{};e.info={beacon:o.beacon,errorBeacon:o.errorBeacon,...t}}(),function(){let e=a();const t=e.init||{};e.init={...t}}(),s(),function(){let e=a();const t=e.loader_config||{};e.loader_config={...t}}(),a()}},2843:(e,t,r)=>{"use strict";r.d(t,{u:()=>i});var n=r(3878);function i(e,t=!1,r,i){(0,n.DD)("visibilitychange",(function(){if(t)return void("hidden"===document.visibilityState&&e());e(document.visibilityState)}),r,i)}},3434:(e,t,r)=>{"use strict";r.d(t,{YM:()=>c});var n=r(7836),i=r(5607);const o="nr@original:".concat(i.W);var a=Object.prototype.hasOwnProperty,s=!1;function c(e,t){return e||(e=n.ee),r.inPlace=function(e,t,n,i,o){n||(n="");const a="-"===n.charAt(0);for(let s=0;s<t.length;s++){const c=t[s],u=e[c];d(u)||(e[c]=r(u,a?c+n:n,i,c,o))}},r.flag=o,r;function r(t,r,n,s,c){return d(t)?t:(r||(r=""),nrWrapper[o]=t,function(e,t,r){if(Object.defineProperty&&Object.keys)try{return Object.keys(e).forEach((function(r){Object.defineProperty(t,r,{get:function(){return e[r]},set:function(t){return e[r]=t,t}})})),t}catch(e){u([e],r)}for(var n in e)a.call(e,n)&&(t[n]=e[n])}(t,nrWrapper,e),nrWrapper);function nrWrapper(){var o,a,d,l;try{a=this,o=[...arguments],d="function"==typeof n?n(o,a):n||{}}catch(t){u([t,"",[o,a,s],d],e)}i(r+"start",[o,a,s],d,c);try{return l=t.apply(a,o)}catch(e){throw i(r+"err",[o,a,e],d,c),e}finally{i(r+"end",[o,a,l],d,c)}}}function i(r,n,i,o){if(!s||t){var a=s;s=!0;try{e.emit(r,n,i,t,o)}catch(t){u([t,r,n,i],e)}s=a}}}function u(e,t){t||(t=n.ee);try{t.emit("internal-error",e)}catch(e){}}function d(e){return!(e&&"function"==typeof e&&e.apply&&!e[o])}},993:(e,t,r)=>{"use strict";r.d(t,{ET:()=>o,p_:()=>i});var n=r(860);const i={ERROR:"ERROR",WARN:"WARN",INFO:"INFO",DEBUG:"DEBUG",TRACE:"TRACE"},o="log";n.K7.logging},3969:(e,t,r)=>{"use strict";r.d(t,{TZ:()=>n,XG:()=>s,rs:()=>i,xV:()=>a,z_:()=>o});const n=r(860).K7.metrics,i="sm",o="cm",a="storeSupportabilityMetrics",s="storeEventMetrics"},6630:(e,t,r)=>{"use strict";r.d(t,{T:()=>n});const n=r(860).K7.pageViewEvent},782:(e,t,r)=>{"use strict";r.d(t,{T:()=>n});const n=r(860).K7.pageViewTiming},6344:(e,t,r)=>{"use strict";r.d(t,{G4:()=>i});var n=r(2614);r(860).K7.sessionReplay;const i={RECORD:"recordReplay",PAUSE:"pauseReplay",REPLAY_RUNNING:"replayRunning",ERROR_DURING_REPLAY:"errorDuringReplay"};n.g.ERROR,n.g.FULL,n.g.OFF},4234:(e,t,r)=>{"use strict";r.d(t,{W:()=>o});var n=r(7836),i=r(1687);class o{constructor(e,t){this.agentIdentifier=e,this.ee=n.ee.get(e),this.featureName=t,this.blocked=!1}deregisterDrain(){(0,i.x3)(this.agentIdentifier,this.featureName)}}},7603:(e,t,r)=>{"use strict";r.d(t,{j:()=>P});var n=r(860),i=r(2555),o=r(3371),a=r(9908),s=r(7836),c=r(1687),u=r(5289),d=r(6154),l=r(944),f=r(3969),g=r(384),p=r(6344);const h=["setErrorHandler","finished","addToTrace","addRelease","addPageAction","setCurrentRouteName","setPageViewName","setCustomAttribute","interaction","noticeError","setUserId","setApplicationVersion","start",p.G4.RECORD,p.G4.PAUSE,"log","wrapLogger"],v=["setErrorHandler","finished","addToTrace","addRelease"];var m=r(1863),b=r(2614),y=r(993);var w=r(2646),A=r(3434);function R(e,t,r,n){if("object"!=typeof t||!t||"string"!=typeof r||!r||"function"!=typeof t[r])return(0,l.R)(29);const i=function(e){return(e||s.ee).get("logger")}(e),o=(0,A.YM)(i),a=new w.y(s.P);return a.level=n.level,a.customAttributes=n.customAttributes,o.inPlace(t,[r],"wrap-logger-",a),i}function E(){const e=(0,g.pV)();h.forEach((t=>{e[t]=(...r)=>function(t,...r){let n=[];return Object.values(e.initializedAgents).forEach((e=>{e&&e.api?e.exposed&&e.api[t]&&n.push(e.api[t](...r)):(0,l.R)(38,t)})),n.length>1?n:n[0]}(t,...r)}))}const x={};function _(e,t,g=!1){t||(0,c.Ak)(e,"api");const h={};var w=s.ee.get(e),A=w.get("tracer");x[e]=b.g.OFF,w.on(p.G4.REPLAY_RUNNING,(t=>{x[e]=t}));var E="api-",_=E+"ixn-";function N(t,r,n,o){const a=(0,i.Vp)(e);return null===r?delete a.jsAttributes[t]:(0,i.x1)(e,{...a,jsAttributes:{...a.jsAttributes,[t]:r}}),j(E,n,!0,o||null===r?"session":void 0)(t,r)}function T(){}h.log=function(e,{customAttributes:t={},level:r=y.p_.INFO}={}){(0,a.p)(f.xV,["API/log/called"],void 0,n.K7.metrics,w),function(e,t,r={},i=y.p_.INFO){(0,a.p)(f.xV,["API/logging/".concat(i.toLowerCase(),"/called")],void 0,n.K7.metrics,e),(0,a.p)(y.ET,[(0,m.t)(),t,r,i],void 0,n.K7.logging,e)}(w,e,t,r)},h.wrapLogger=(e,t,{customAttributes:r={},level:i=y.p_.INFO}={})=>{(0,a.p)(f.xV,["API/wrapLogger/called"],void 0,n.K7.metrics,w),R(w,e,t,{customAttributes:r,level:i})},v.forEach((e=>{h[e]=j(E,e,!0,"api")})),h.addPageAction=j(E,"addPageAction",!0,n.K7.genericEvents),h.setPageViewName=function(t,r){if("string"==typeof t)return"/"!==t.charAt(0)&&(t="/"+t),(0,o.f)(e).customTransaction=(r||"http://custom.transaction")+t,j(E,"setPageViewName",!0)()},h.setCustomAttribute=function(e,t,r=!1){if("string"==typeof e){if(["string","number","boolean"].includes(typeof t)||null===t)return N(e,t,"setCustomAttribute",r);(0,l.R)(40,typeof t)}else(0,l.R)(39,typeof e)},h.setUserId=function(e){if("string"==typeof e||null===e)return N("enduser.id",e,"setUserId",!0);(0,l.R)(41,typeof e)},h.setApplicationVersion=function(e){if("string"==typeof e||null===e)return N("application.version",e,"setApplicationVersion",!1);(0,l.R)(42,typeof e)},h.start=()=>{try{(0,a.p)(f.xV,["API/start/called"],void 0,n.K7.metrics,w),w.emit("manual-start-all")}catch(e){(0,l.R)(23,e)}},h[p.G4.RECORD]=function(){(0,a.p)(f.xV,["API/recordReplay/called"],void 0,n.K7.metrics,w),(0,a.p)(p.G4.RECORD,[],void 0,n.K7.sessionReplay,w)},h[p.G4.PAUSE]=function(){(0,a.p)(f.xV,["API/pauseReplay/called"],void 0,n.K7.metrics,w),(0,a.p)(p.G4.PAUSE,[],void 0,n.K7.sessionReplay,w)},h.interaction=function(e){return(new T).get("object"==typeof e?e:{})};const S=T.prototype={createTracer:function(e,t){var r={},i=this,o="function"==typeof t;return(0,a.p)(f.xV,["API/createTracer/called"],void 0,n.K7.metrics,w),g||(0,a.p)(_+"tracer",[(0,m.t)(),e,r],i,n.K7.spa,w),function(){if(A.emit((o?"":"no-")+"fn-start",[(0,m.t)(),i,o],r),o)try{return t.apply(this,arguments)}catch(e){const t="string"==typeof e?new Error(e):e;throw A.emit("fn-err",[arguments,this,t],r),t}finally{A.emit("fn-end",[(0,m.t)()],r)}}}};function j(e,t,r,i){return function(){return(0,a.p)(f.xV,["API/"+t+"/called"],void 0,n.K7.metrics,w),i&&(0,a.p)(e+t,[(0,m.t)(),...arguments],r?null:this,i,w),r?void 0:this}}function k(){r.e(296).then(r.bind(r,8778)).then((({setAPI:t})=>{t(e),(0,c.Ze)(e,"api")})).catch((e=>{(0,l.R)(27,e),w.abort()}))}return["actionText","setName","setAttribute","save","ignore","onEnd","getContext","end","get"].forEach((e=>{S[e]=j(_,e,void 0,g?n.K7.softNav:n.K7.spa)})),h.setCurrentRouteName=g?j(_,"routeName",void 0,n.K7.softNav):j(E,"routeName",!0,n.K7.spa),h.noticeError=function(t,r){"string"==typeof t&&(t=new Error(t)),(0,a.p)(f.xV,["API/noticeError/called"],void 0,n.K7.metrics,w),(0,a.p)("err",[t,(0,m.t)(),!1,r,!!x[e]],void 0,n.K7.jserrors,w)},d.RI?(0,u.GG)((()=>k()),!0):k(),h}var N=r(9417),T=r(8122);const S={accountID:void 0,trustKey:void 0,agentID:void 0,licenseKey:void 0,applicationID:void 0,xpid:void 0},j={};var k=r(5284);const I=e=>{const t=e.startsWith("http");e+="/",r.p=t?e:"https://"+e};let O=!1;function P(e,t={},r,n){let{init:a,info:c,loader_config:u,runtime:l={},exposed:f=!0}=t;l.loaderType=r;const p=(0,g.pV)();c||(a=p.init,c=p.info,u=p.loader_config),(0,N.xN)(e.agentIdentifier,a||{}),function(e,t){if(!e)throw new Error("All loader-config objects require an agent identifier!");j[e]=(0,T.a)(t,S);const r=(0,g.nY)(e);r&&(r.loader_config=j[e])}(e.agentIdentifier,u||{}),c.jsAttributes??={},d.bv&&(c.jsAttributes.isWorker=!0),(0,i.x1)(e.agentIdentifier,c);const h=(0,N.D0)(e.agentIdentifier),v=[c.beacon,c.errorBeacon];O||(h.proxy.assets&&(I(h.proxy.assets),v.push(h.proxy.assets)),h.proxy.beacon&&v.push(h.proxy.beacon),E(),(0,g.US)("activatedFeatures",k.B),e.runSoftNavOverSpa&&=!0===h.soft_navigations.enabled&&h.feature_flags.includes("soft_nav")),l.denyList=[...h.ajax.deny_list||[],...h.ajax.block_internal?v:[]],l.ptid=e.agentIdentifier,(0,o.V)(e.agentIdentifier,l),e.ee=s.ee.get(e.agentIdentifier),void 0===e.api&&(e.api=_(e.agentIdentifier,n,e.runSoftNavOverSpa)),void 0===e.exposed&&(e.exposed=f),O=!0}},8374:(e,t,r)=>{r.nc=(()=>{try{return document?.currentScript?.nonce}catch(e){}return""})()},860:(e,t,r)=>{"use strict";r.d(t,{$J:()=>o,K7:()=>n,P3:()=>i});const n={ajax:"ajax",genericEvents:"generic_events",jserrors:"jserrors",logging:"logging",metrics:"metrics",pageAction:"page_action",pageViewEvent:"page_view_event",pageViewTiming:"page_view_timing",sessionReplay:"session_replay",sessionTrace:"session_trace",softNav:"soft_navigations",spa:"spa"},i={[n.pageViewEvent]:1,[n.pageViewTiming]:2,[n.metrics]:3,[n.jserrors]:4,[n.spa]:5,[n.ajax]:6,[n.sessionTrace]:7,[n.softNav]:8,[n.sessionReplay]:9,[n.logging]:10,[n.genericEvents]:11},o={[n.pageViewTiming]:"events",[n.ajax]:"events",[n.spa]:"events",[n.softNav]:"events",[n.metrics]:"jserrors",[n.jserrors]:"jserrors",[n.sessionTrace]:"browser/blobs",[n.sessionReplay]:"browser/blobs",[n.logging]:"browser/logs",[n.genericEvents]:"ins"}}},n={};function i(e){var t=n[e];if(void 0!==t)return t.exports;var o=n[e]={exports:{}};return r[e](o,o.exports,i),o.exports}i.m=r,i.d=(e,t)=>{for(var r in t)i.o(t,r)&&!i.o(e,r)&&Object.defineProperty(e,r,{enumerable:!0,get:t[r]})},i.f={},i.e=e=>Promise.all(Object.keys(i.f).reduce(((t,r)=>(i.f[r](e,t),t)),[])),i.u=e=>"nr-rum-1.274.0.min.js",i.o=(e,t)=>Object.prototype.hasOwnProperty.call(e,t),e={},t="NRBA-1.274.0.PROD:",i.l=(r,n,o,a)=>{if(e[r])e[r].push(n);else{var s,c;if(void 0!==o)for(var u=document.getElementsByTagName("script"),d=0;d<u.length;d++){var l=u[d];if(l.getAttribute("src")==r||l.getAttribute("data-webpack")==t+o){s=l;break}}if(!s){c=!0;var f={296:"sha512-gkYkZDAwQ9PwaDXs2YM+rNIdRej1Ac1mupWobRJ8eahQcXz6/sunGZCKklrzi5kWxhOGRZr2tn0rEKuLTXzfAA=="};(s=document.createElement("script")).charset="utf-8",s.timeout=120,i.nc&&s.setAttribute("nonce",i.nc),s.setAttribute("data-webpack",t+o),s.src=r,0!==s.src.indexOf(window.location.origin+"/")&&(s.crossOrigin="anonymous"),f[a]&&(s.integrity=f[a])}e[r]=[n];var g=(t,n)=>{s.onerror=s.onload=null,clearTimeout(p);var i=e[r];if(delete e[r],s.parentNode&&s.parentNode.removeChild(s),i&&i.forEach((e=>e(n))),t)return t(n)},p=setTimeout(g.bind(null,void 0,{type:"timeout",target:s}),12e4);s.onerror=g.bind(null,s.onerror),s.onload=g.bind(null,s.onload),c&&document.head.appendChild(s)}},i.r=e=>{"undefined"!=typeof Symbol&&Symbol.toStringTag&&Object.defineProperty(e,Symbol.toStringTag,{value:"Module"}),Object.defineProperty(e,"__esModule",{value:!0})},i.p="https://js-agent.newrelic.com/",(()=>{var e={840:0,374:0};i.f.j=(t,r)=>{var n=i.o(e,t)?e[t]:void 0;if(0!==n)if(n)r.push(n[2]);else{var o=new Promise(((r,i)=>n=e[t]=[r,i]));r.push(n[2]=o);var a=i.p+i.u(t),s=new Error;i.l(a,(r=>{if(i.o(e,t)&&(0!==(n=e[t])&&(e[t]=void 0),n)){var o=r&&("load"===r.type?"missing":r.type),a=r&&r.target&&r.target.src;s.message="Loading chunk "+t+" failed.\n("+o+": "+a+")",s.name="ChunkLoadError",s.type=o,s.request=a,n[1](s)}}),"chunk-"+t,t)}};var t=(t,r)=>{var n,o,[a,s,c]=r,u=0;if(a.some((t=>0!==e[t]))){for(n in s)i.o(s,n)&&(i.m[n]=s[n]);if(c)c(i)}for(t&&t(r);u<a.length;u++)o=a[u],i.o(e,o)&&e[o]&&e[o][0](),e[o]=0},r=self["webpackChunk:NRBA-1.274.0.PROD"]=self["webpackChunk:NRBA-1.274.0.PROD"]||[];r.forEach(t.bind(null,0)),r.push=t.bind(null,r.push.bind(r))})(),(()=>{"use strict";i(8374);var e=i(944),t=i(6344),r=i(9566);class n{agentIdentifier;constructor(e=(0,r.LA)(16)){this.agentIdentifier=e}#e(t,...r){if("function"==typeof this.api?.[t])return this.api[t](...r);(0,e.R)(35,t)}addPageAction(e,t){return this.#e("addPageAction",e,t)}setPageViewName(e,t){return this.#e("setPageViewName",e,t)}setCustomAttribute(e,t,r){return this.#e("setCustomAttribute",e,t,r)}noticeError(e,t){return this.#e("noticeError",e,t)}setUserId(e){return this.#e("setUserId",e)}setApplicationVersion(e){return this.#e("setApplicationVersion",e)}setErrorHandler(e){return this.#e("setErrorHandler",e)}addRelease(e,t){return this.#e("addRelease",e,t)}log(e,t){return this.#e("log",e,t)}}class o extends n{#e(t,...r){if("function"==typeof this.api?.[t])return this.api[t](...r);(0,e.R)(35,t)}start(){return this.#e("start")}finished(e){return this.#e("finished",e)}recordReplay(){return this.#e(t.G4.RECORD)}pauseReplay(){return this.#e(t.G4.PAUSE)}addToTrace(e){return this.#e("addToTrace",e)}setCurrentRouteName(e){return this.#e("setCurrentRouteName",e)}interaction(){return this.#e("interaction")}wrapLogger(e,t,r){return this.#e("wrapLogger",e,t,r)}}var a=i(860),s=i(9417);const c=Object.values(a.K7);function u(e){const t={};return c.forEach((r=>{t[r]=function(e,t){return!0===(0,s.gD)(t,"".concat(e,".enabled"))}(r,e)})),t}var d=i(7603);var l=i(1687),f=i(4234),g=i(5289),p=i(6154),h=i(384);const v=e=>p.RI&&!0===(0,s.gD)(e,"privacy.cookies_enabled");function m(e){return!!(0,h.dV)().o.MO&&v(e)&&!0===(0,s.gD)(e,"session_trace.enabled")}var b=i(6389);class y extends f.W{constructor(e,t,r=!0){super(e.agentIdentifier,t),this.auto=r,this.abortHandler=void 0,this.featAggregate=void 0,this.onAggregateImported=void 0,!1===e.init[this.featureName].autoStart&&(this.auto=!1),this.auto?(0,l.Ak)(e.agentIdentifier,t):this.ee.on("manual-start-all",(0,b.J)((()=>{(0,l.Ak)(e.agentIdentifier,this.featureName),this.auto=!0,this.importAggregator(e)})))}importAggregator(t,r={}){if(this.featAggregate||!this.auto)return;let n;this.onAggregateImported=new Promise((e=>{n=e}));const o=async()=>{let o;try{if(v(this.agentIdentifier)){const{setupAgentSession:e}=await i.e(296).then(i.bind(i,3861));o=e(t)}}catch(t){(0,e.R)(20,t),this.ee.emit("internal-error",[t]),this.featureName===a.K7.sessionReplay&&this.abortHandler?.()}try{if(t.sharedAggregator)await t.sharedAggregator;else{t.sharedAggregator=i.e(296).then(i.bind(i,9337));const{EventAggregator:e}=await t.sharedAggregator;t.sharedAggregator=new e}if(!this.#t(this.featureName,o))return(0,l.Ze)(this.agentIdentifier,this.featureName),void n(!1);const{lazyFeatureLoader:e}=await i.e(296).then(i.bind(i,6103)),{Aggregate:a}=await e(this.featureName,"aggregate");this.featAggregate=new a(t,r),n(!0)}catch(t){(0,e.R)(34,t),this.abortHandler?.(),(0,l.Ze)(this.agentIdentifier,this.featureName,!0),n(!1),this.ee&&this.ee.abort()}};p.RI?(0,g.GG)((()=>o()),!0):o()}#t(e,t){switch(e){case a.K7.sessionReplay:return m(this.agentIdentifier)&&!!t;case a.K7.sessionTrace:return!!t;default:return!0}}}var w=i(6630);class A extends y{static featureName=w.T;constructor(e,t=!0){super(e,w.T,t),this.importAggregator(e)}}var R=i(9908),E=i(2843),x=i(3878),_=i(782),N=i(1863);class T extends y{static featureName=_.T;constructor(e,t=!0){super(e,_.T,t),p.RI&&((0,E.u)((()=>(0,R.p)("docHidden",[(0,N.t)()],void 0,_.T,this.ee)),!0),(0,x.sp)("pagehide",(()=>(0,R.p)("winPagehide",[(0,N.t)()],void 0,_.T,this.ee))),this.importAggregator(e))}}var S=i(3969);class j extends y{static featureName=S.TZ;constructor(e,t=!0){super(e,S.TZ,t),this.importAggregator(e)}}new class extends o{constructor(t,r){super(r),p.gm?(this.features={},(0,h.bQ)(this.agentIdentifier,this),this.desiredFeatures=new Set(t.features||[]),this.desiredFeatures.add(A),this.runSoftNavOverSpa=[...this.desiredFeatures].some((e=>e.featureName===a.K7.softNav)),(0,d.j)(this,t,t.loaderType||"agent"),this.run()):(0,e.R)(21)}get config(){return{info:this.info,init:this.init,loader_config:this.loader_config,runtime:this.runtime}}run(){try{const t=u(this.agentIdentifier),r=[...this.desiredFeatures];r.sort(((e,t)=>a.P3[e.featureName]-a.P3[t.featureName])),r.forEach((r=>{if(!t[r.featureName]&&r.featureName!==a.K7.pageViewEvent)return;if(this.runSoftNavOverSpa&&r.featureName===a.K7.spa)return;if(!this.runSoftNavOverSpa&&r.featureName===a.K7.softNav)return;const n=function(e){switch(e){case a.K7.ajax:return[a.K7.jserrors];case a.K7.sessionTrace:return[a.K7.ajax,a.K7.pageViewEvent];case a.K7.sessionReplay:return[a.K7.sessionTrace];case a.K7.pageViewTiming:return[a.K7.pageViewEvent];default:return[]}}(r.featureName).filter((e=>!(e in this.features)));n.length>0&&(0,e.R)(36,{targetFeature:r.featureName,missingDependencies:n}),this.features[r.featureName]=new r(this)}))}catch(t){(0,e.R)(22,t);for(const e in this.features)this.features[e].abortHandler?.();const r=(0,h.Zm)();delete r.initializedAgents[this.agentIdentifier]?.api,delete r.initializedAgents[this.agentIdentifier]?.features,delete this.sharedAggregator;return r.ee.get(this.agentIdentifier).abort(),!1}}}({features:[A,T,j],loaderType:"lite"})})()})();</script> <link rel="shortcut icon" href="https://your.yale.edu/sites/all/themes/youryale/images/favicons/favicon.ico" type="image/vnd.microsoft.icon" /> <meta name="msvalidate.01" content="0B36DB5E6285E0FDFFF68067DC0CD8E9" /> <meta name="description" content="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" /> <meta name="generator" content="Drupal 7 (https://www.drupal.org)" /> <link rel="canonical" href="https://your.yale.edu/work-yale/financial-management/accounting-controllers-office/accounting-manual" /> <link rel="shortlink" href="https://your.yale.edu/node/53909" /> <title>Accounting Manual | It's Your Yale</title>  <link rel="apple-touch-icon" sizes="57x57" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-57x57.png">  <link rel="apple-touch-icon" sizes="57x57" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-57x57.png"> <link rel="apple-touch-icon" sizes="60x60" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-60x60.png"> <link rel="apple-touch-icon" sizes="72x72" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-72x72.png"> <link rel="apple-touch-icon" sizes="76x76" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-76x76.png"> <link rel="apple-touch-icon" sizes="114x114" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-114x114.png"> <link rel="apple-touch-icon" sizes="120x120" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-120x120.png"> <link rel="apple-touch-icon" sizes="144x144" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-144x144.png"> <link rel="apple-touch-icon" sizes="152x152" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-152x152.png"> <link rel="apple-touch-icon" sizes="180x180" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-180x180.png"> <link rel="icon" type="image/png" href="/sites/all/themes/youryale/images/favicons/favicon-32x32.png" sizes="32x32"> <link rel="icon" type="image/png" href="/sites/all/themes/youryale/images/favicons/android-chrome-192x192.png" sizes="192x192"> <link rel="icon" type="image/png" href="/sites/all/themes/youryale/images/favicons/favicon-96x96.png" sizes="96x96"> <link rel="icon" type="image/png" href="/sites/all/themes/youryale/images/favicons/favicon-16x16.png" sizes="16x16"> <link rel="manifest" href="/sites/all/themes/youryale/images/favicons/manifest.json"> <meta name="msapplication-TileColor" content="#00356b"> <meta name="msapplication-TileImage" content="/sites/all/themes/youryale/images/favicons/mstile-144x144.png"> <meta name="theme-color" content="#ffffff"> <link rel="shortcut icon" href="/sites/all/themes/youryale/images/favicons/favicon.ico"> <meta name="MobileOptimized" content="width"> <meta name="HandheldFriendly" content="true"> <meta name="viewport" content="width=device-width, initial-scale=1"> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_lQaZfjVpwP_oGNqdtWCSpJT1EMqXdMiU84ekLLxQnc4.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_FmL6Kqv_n5IpA2SmDKNB6sVztCt39qXocI7AiNpg1NE.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_PkKtdr6n5OZP228cducWKjoPWnMTrXtpD-Hg38fTHus.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_GESE4gUOQZaywqpJRtwMifuavcpuBpINfyMRwO_ZkEc.css" media="all" /> <link type="text/css" rel="stylesheet" href="//maxcdn.bootstrapcdn.com/font-awesome/4.7.0/css/font-awesome.min.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_ixxFkVnUvqv82FGikLBczbj0JP2Rr2ou3YxbGQWjJYU.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_73CAPKE5CcoUQhV3qrfKpJc2IjXeuT_pAQXLAL6Szp0.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_51.css?snlfgf" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_131.css?snlfgf" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_137.css?snlfgf" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_140.css?snlfgf" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_147.css?snlfgf" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_150.css?snlfgf" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_182.css?snlfgf" media="all" /> <script src="https://your.yale.edu/sites/default/files/js/js_HYCo-UwoJUYNAeeAXvDeSpzqnox1suqngpq5Pze_kNY.js"></script> <script>document.cookie = 'adaptive_image=' + Math.max(screen.width, screen.height) + '; path=/';</script> <script src="//ajax.googleapis.com/ajax/libs/jquery/1.8.3/jquery.min.js"></script> <script>window.jQuery || document.write("<script src='/sites/all/modules/contrib/jquery_update/replace/jquery/1.8/jquery.min.js'>\x3C/script>")</script> <script src="https://your.yale.edu/sites/default/files/js/js_Hfha9RCTNm8mqMDLXriIsKGMaghzs4ZaqJPLj2esi7s.js"></script> <script src="//ajax.googleapis.com/ajax/libs/jqueryui/1.10.2/jquery-ui.min.js"></script> <script>window.jQuery.ui || document.write("<script src='/sites/all/modules/contrib/jquery_update/replace/ui/ui/minified/jquery-ui.min.js'>\x3C/script>")</script> <script src="https://your.yale.edu/sites/default/files/js/js_nlrTvQ2EUd373Unozpwq20-hXN5Qe-FkFQFqTzk4owE.js"></script> <script src="https://your.yale.edu/sites/default/files/js/js_cSY2twNhtt38CHVo0Yjkbg20bIbXEKgTdbTQKAJvqys.js"></script> <script src="https://your.yale.edu/sites/default/files/js/js_GRe2X_hePNBHu1FX2oeaZaJbUxnFX0gpckjPguY74YY.js"></script> <script src="https://www.googletagmanager.com/gtag/js?id=UA-11629554-9"></script> <script>window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments)};gtag("js", new Date());gtag("set", "developer_id.dMDhkMT", true);gtag("config", "UA-11629554-9", {"groups":"default","cookie_domain":"your.yale.edu","anonymize_ip":true});</script> <script src="https://your.yale.edu/sites/default/files/js/js_ut9oOhaeB7z2kgzflLlsZr7wzHyaCYOxXfOo6ffFwF8.js"></script> <script>jQuery.extend(Drupal.settings, {"basePath":"\/","pathPrefix":"","setHasJsCookie":0,"ajaxPageState":{"theme":"youryale","theme_token":"LYJ4DcnXcDviP3g3XNh-SqKA15g3rrvDR0QBn03L9Ns","jquery_version":"1.8","js":{"sites\/all\/modules\/features\/your_yale\/your_yale_sitewide_search\/js\/your_yale_sitewide_search.js":1,"0":1,"https:\/\/your.yale.edu\/sites\/default\/files\/google_tag\/primary\/google_tag.script.js":1,"1":1,"\/\/ajax.googleapis.com\/ajax\/libs\/jquery\/1.8.3\/jquery.min.js":1,"2":1,"misc\/jquery-extend-3.4.0.js":1,"misc\/jquery-html-prefilter-3.5.0-backport.js":1,"misc\/jquery.once.js":1,"misc\/drupal.js":1,"\/\/ajax.googleapis.com\/ajax\/libs\/jqueryui\/1.10.2\/jquery-ui.min.js":1,"3":1,"sites\/all\/modules\/contrib\/jquery_update\/replace\/ui\/external\/jquery.cookie.js":1,"sites\/all\/modules\/contrib\/jquery_update\/replace\/jquery.form\/4\/jquery.form.min.js":1,"misc\/ui\/jquery.ui.position-1.13.0-backport.js":1,"misc\/form-single-submit.js":1,"misc\/ajax.js":1,"sites\/all\/modules\/contrib\/jquery_update\/js\/jquery_update.js":1,"sites\/all\/modules\/contrib\/collapsiblock\/collapsiblock.js":1,"sites\/all\/modules\/contrib\/fancy_file_delete\/js\/fancyfiledelete.js":1,"sites\/all\/modules\/contrib\/authcache\/authcache.js":1,"sites\/all\/libraries\/colorbox\/jquery.colorbox-min.js":1,"sites\/all\/modules\/contrib\/colorbox\/js\/colorbox.js":1,"sites\/all\/modules\/contrib\/colorbox\/styles\/plain\/colorbox_style.js":1,"sites\/all\/modules\/contrib\/colorbox\/js\/colorbox_load.js":1,"sites\/all\/modules\/contrib\/jscrollpane\/js\/jquery.jscrollpane.min.js":1,"sites\/all\/modules\/contrib\/jscrollpane\/js\/jquery.mousewheel.js":1,"sites\/all\/modules\/contrib\/jscrollpane\/js\/script.js":1,"sites\/all\/modules\/contrib\/better_exposed_filters\/better_exposed_filters.js":1,"sites\/all\/modules\/contrib\/views_load_more\/views_load_more.js":1,"sites\/all\/modules\/contrib\/views\/js\/base.js":1,"misc\/progress.js":1,"sites\/all\/modules\/contrib\/views\/js\/ajax_view.js":1,"sites\/all\/modules\/contrib\/google_analytics\/googleanalytics.js":1,"https:\/\/www.googletagmanager.com\/gtag\/js?id=UA-11629554-9":1,"4":1,"sites\/all\/themes\/youryale\/js\/build\/scripts.min.js":1},"css":{"modules\/system\/system.base.css":1,"modules\/system\/system.menus.css":1,"modules\/system\/system.messages.css":1,"modules\/system\/system.theme.css":1,"misc\/ui\/jquery.ui.core.css":1,"misc\/ui\/jquery.ui.theme.css":1,"misc\/ui\/jquery.ui.accordion.css":1,"misc\/ui\/jquery.ui.menu.css":1,"misc\/ui\/jquery.ui.autocomplete.css":1,"sites\/all\/modules\/contrib\/adaptive_image\/css\/adaptive-image.css":1,"sites\/all\/modules\/contrib\/calendar\/css\/calendar_multiday.css":1,"sites\/all\/modules\/contrib\/collapsiblock\/collapsiblock.css":1,"modules\/comment\/comment.css":1,"modules\/field\/theme\/field.css":1,"modules\/node\/node.css":1,"modules\/search\/search.css":1,"modules\/user\/user.css":1,"sites\/all\/modules\/contrib\/views\/css\/views.css":1,"sites\/all\/modules\/contrib\/ckeditor\/css\/ckeditor.css":1,"sites\/all\/modules\/contrib\/colorbox\/styles\/plain\/colorbox_style.css":1,"sites\/all\/modules\/contrib\/ctools\/css\/ctools.css":1,"sites\/all\/modules\/contrib\/jscrollpane\/css\/jquery.jscrollpane.css":1,"sites\/all\/modules\/contrib\/panels\/css\/panels.css":1,"sites\/all\/modules\/contrib\/typogrify\/typogrify.css":1,"sites\/all\/modules\/contrib\/addtoany\/addtoany.css":1,"\/\/maxcdn.bootstrapcdn.com\/font-awesome\/4.7.0\/css\/font-awesome.min.css":1,"sites\/all\/themes\/youryale\/system.menus.css":1,"sites\/all\/themes\/youryale\/system.messages.css":1,"sites\/all\/themes\/youryale\/system.theme.css":1,"sites\/all\/themes\/youryale\/css\/styles.css":1,"public:\/\/fontyourface\/local_fonts\/TheSans-normal-300\/stylesheet.css":1,"public:\/\/fontyourface\/local_fonts\/TheSans-normal-600\/stylesheet.css":1,"public:\/\/fontyourface\/local_fonts\/TheSans-normal-normal\/stylesheet.css":1,"public:\/\/fontyourface\/local_fonts\/YaleNew-normal-normal\/stylesheet.css":1,"public:\/\/css_injector\/css_injector_51.css":1,"public:\/\/css_injector\/css_injector_131.css":1,"public:\/\/css_injector\/css_injector_137.css":1,"public:\/\/css_injector\/css_injector_140.css":1,"public:\/\/css_injector\/css_injector_147.css":1,"public:\/\/css_injector\/css_injector_150.css":1,"public:\/\/css_injector\/css_injector_182.css":1}},"authcache":{"q":"node\/53909","cp":{"path":"\/","domain":"your.yale.edu","secure":true},"cl":1},"collapsiblock":{"blocks":{"block-block-412":"1","block-block-396":"1","block-block-384":"1","block-block-389":"1","block-block-340":"1","block-block-413":"1","block-block-320":"1","block-block-313":"1","block-block-331":"1","block-block-289":"1","block-block-332":"1","block-block-414":"1","block-block-243":"1","block-block-395":"1","block-block-411":"1","block-block-372":"1","block-block-419":"1","block-block-417":"1","block-block-418":"1","block-block-416":"1","block-block-415":"1","block-panels-mini-clerical-technical-service-maint":"1","block-panels-mini-bottom-clerical-technical-servic":"1","block-block-420":"1","block-block-294":"1","block-block-423":"1","block-block-424":"1","block-panels-mini-top-fac-mp-postdoc-assoc-pol-com":"1","block-panels-mini-bottom-fac-mp-postdoc-assoc-pol-":"1","block-panels-mini-bottom2-fac-mp-postdoc-assoc-pol":"1","block-block-421":"1","block-block-422":"1","block-block-425":"1","block-block-281":"1","block-block-426":"1","block-block-427":"1","block-block-364":"1","block-block-428":"1","block-views-engagement-block":"1","block-block-385":"1","block-block-400":"1","block-block-391":"1","block-block-236":"1","block-block-221":"1","block-block-397":"1","block-block-6":"1","block-block-431":"1","block-block-432":"1","block-block-430":"1","block-block-410":"1","block-block-433":"1","block-block-434":"1","block-panels-mini-cool-beans-recipes-":"1","block-block-437":"1","block-block-438":"1","block-block-439":"1","block-block-324":"1","block-block-247":"1","block-block-442":"1","block-block-443":"1","block-block-448":"1","block-block-444":"1","block-block-445":"1","block-block-446":"1","block-block-447":"1","block-block-449":"1","block-block-450":"1","block-panels-mini-chat-stickers-staff-row-one":"1","block-panels-mini-chat-stickers-staff-row-three":"1","block-panels-mini-chat-stickers-staff-row-two":"1","block-block-383":"1","block-block-451":"1","block-block-330":"1","block-block-453":"1","block-panels-mini-lsr-50-years":"1","block-block-454":"1","block-block-455":"1","block-block-456":"1","block-block-457":"1","block-block-458":"1","block-block-459":"1","block-quicktabs-procurement-sourcing":"1","block-block-471":"1","block-panels-mini-procurement-page-row-one":"1","block-panels-mini-procurement-page-row-two":"1","block-block-470":"1","block-block-472":"1","block-block-466":"1","block-block-467":"1","block-block-473":"1","block-block-474":"1","block-block-468":"1","block-block-475":"1","block-panels-mini-procurement-landing-page-one":"1","block-panels-mini-procurement-landing-page-two":"1","block-block-463":"1","block-block-345":"1","block-panels-mini-work-models-at-yale":"1","block-block-477":"1","block-block-478":"1","block-block-479":"1","block-block-476":"1","block-block-408":"1","block-panels-mini-one-finance-announcement":"1","block-block-482":"1","block-block-483":"1","block-block-485":"1","block-block-486":"1","block-panels-mini-ora-section":"1","block-block-489":"1","block-block-490":"1","block-block-491":"1","block-panels-mini-ora-landing":"1","block-block-493":"1","block-block-492":"1","block-views-youryale-news-block-1":"1","block-views-youryale-news-block":"1","block-block-460":"1","block-block-270":"1","block-views-youryale-news-block-2":"1","block-block-494":"1","block-block-495":"1","block-block-293":"1","block-menu-block-16":"1","block-block-496":"1","block-block-498":"1","block-menu-menu-operations":"1","block-block-500":"1","block-panels-mini-onefinance-strategic-initiative-":"1","block-panels-mini-onefinance-strategic-row-two":"1","block-views-youryale-news-block-3":"1","block-views-engagement-block-1":"1","block-panels-mini-financeone-learning-row-one":"1","block-panels-mini-financeone-learning-strategic-in":"1","block-views-engagement-block-2":"1","block-views-yale-calendar-events-block-2":"1","block-menu-menu-more-to-explore":"1","block-views-1d2d61b466921e4fd96dfabea733b0d4":"1","block-block-511":"1","block-block-516":"1","block-block-513":"1","block-block-515":"1","block-block-512":"1","block-block-429":"1","block-block-514":"1","block-block-497":"1","block-block-503":"1","block-block-501":"1","block-block-517":"1","block-menu-block-1":"1","block-block-502":"1","block-block-505":"1","block-block-504":"1","block-block-507":"1","block-block-506":"1","block-block-509":"1","block-block-510":"1","block-panels-mini-onefinance-recruiting-row-two":"1","block-panels-mini-onefinance-recruiting-row-one":"1","block-block-519":"1","block-block-518":"1","block-block-258":"1","block-block-520":"1","block-bean-banner-message":"1","block-block-521":"1","block-block-347":"1","block-views-yale-calendar-events-block-1":"1","block-block-522":"1","block-block-523":"1","block-block-524":"1","block-block-529":"1","block-block-530":"1","block-block-531":"1","block-block-532":"1","block-block-533":"1","block-block-534":"1","block-block-540":"1","block-block-541":"1","block-block-525":"1","block-block-526":"1","block-block-527":"1","block-panels-mini-experience-builder-book-row-1":"1","block-panels-mini-experience-builder-book-row-2":"1","block-block-537":"1","block-block-536":"1","block-block-528":"1","block-bean-youryale":"1","block-block-545":"1","block-panels-mini-office-research-compliance":"1","block-block-547":"1","block-block-546":"1","block-panels-mini-shuttle":"1","block-block-548":"1","block-block-549":"1","block-block-551":"1","block-panels-mini-shuttle-daytime":"1","block-block-552":"1","block-panels-mini-shuttle-nighttime":"1","block-block-250":"1","block-block-561":"1","block-block-562":"1","block-block-349":"1","block-block-352":"1","block-block-350":"1","block-block-351":"1","block-panels-mini-spirit-week-second-row":"1","block-panels-mini-spirit-week-first-row":"1","block-block-563":"1","block-block-564":"1","block-block-565":"1","block-block-566":"1","block-block-567":"1","block-block-580":"1","block-block-579":"1","block-block-581":"1","block-block-582":"1","block-block-398":"1","block-block-550":"1","block-block-574":"1","block-block-573":"1","block-block-484":"1","block-block-554":"1","block-block-560":"1","block-block-556":"1","block-block-586":"1","block-panels-mini-transit-landing-page-blocks":"1","block-block-587":"1","block-block-588":"1","block-block-267":"1","block-block-593":"1","block-block-595":"1","block-block-590":"1","block-block-592":"1","block-block-591":"1","block-block-594":"1","block-block-358":"1","block-block-309":"1","block-block-386":"1","block-block-596":"1","block-block-597":"1","block-block-599":"1","block-block-598":"1","block-views-fe6e9132ec25d4906e534c5c0a93b08f":"1","block-block-394":"1","block-block-600":"1","block-block-359":"1","block-views-youryale-news-block-4":"1","block-block-211":"1","block-panels-mini-game-day":"1","block-block-605":"1","block-block-333":"1","block-panels-mini-travel-landing-addresses":"1","block-block-248":"1","block-block-609":"1","block-block-269":"1","block-block-264":"1","block-panels-mini-talent-acquisition":"1","block-block-618":"1","block-block-617":"1","block-block-616":"1","block-block-614":"1","block-block-620":"1","block-block-621":"1","block-panels-mini-conflict-of-interest-recr-rcr":"1","block-block-624":"1","block-block-625":"1","block-block-387":"1","block-block-626":"1","block-block-382":"1","block-panels-mini-monday-trivia-vote":"1","block-block-631":"1","block-block-630":"1","block-block-629":"1","block-block-610":"1","block-block-634":"1","block-block-635":"1","block-block-636":"1","block-block-633":"1","block-block-632":"1","block-block-637":"1","block-block-638":"1","block-block-639":"1","block-block-640":"1","block-block-641":"1","block-block-627":"1","block-block-628":"1","block-panels-mini-tuesday-trivia-vote-block":"1","block-block-643":"1","block-bean-new-site":"1","block-block-650":"1","block-block-608":"1","block-block-606":"1","block-block-651":"1","block-panels-mini-travel-address-section-landing":"1","block-block-653":"1","block-block-553":"1","block-block-642":"1","block-block-644":"1","block-block-645":"1","block-block-647":"1","block-block-646":"1","block-block-649":"1","block-block-648":"1","block-block-654":"1","block-block-655":"1","block-block-656":"1","block-block-575":"1","block-block-539":"1","block-panels-mini-research-integrity-and-security":"1","block-block-659":"1","block-block-660":"1","block-block-658":"1","block-block-661":"1","block-block-662":"1","block-block-663":"1","block-block-664":"1","block-block-665":"1","block-block-666":"1","block-block-667":"1"},"default_state":1,"slide_type":1,"slide_speed":200,"block_title":":header:first","block":"div.block","block_content":"div.content"},"colorbox":{"transition":"elastic","speed":"350","opacity":"0.85","slideshow":false,"slideshowAuto":true,"slideshowSpeed":"2500","slideshowStart":"start slideshow","slideshowStop":"stop slideshow","current":"{current} of {total}","previous":"\u00ab Prev","next":"Next \u00bb","close":"Close","overlayClose":true,"returnFocus":true,"maxWidth":"98%","maxHeight":"98%","initialWidth":"300","initialHeight":"250","fixed":true,"scrolling":false,"mobiledetect":true,"mobiledevicewidth":"480px","specificPagesDefaultValue":"admin*\nimagebrowser*\nimg_assist*\nimce*\nnode\/add\/*\nnode\/*\/edit\nprint\/*\nprintpdf\/*\nsystem\/ajax\nsystem\/ajax\/*"},"jScrollPane":{"class":".scroll-pane"},"urlIsAjaxTrusted":{"\/search":true,"\/work-yale\/financial-management\/accounting\/accounting-manual":true,"\/views\/ajax":true},"better_exposed_filters":{"datepicker":false,"slider":false,"settings":[],"autosubmit":false,"views":{"accounting_manual_updated":{"displays":{"block":{"filters":{"combine":{"required":false},"field_finance_topic_tid":{"required":false}}}}},"contact_information":{"displays":{"block":{"filters":[]}}},"related_resources":{"displays":{"block":{"filters":[]}}}}},"views":{"ajax_path":"\/views\/ajax","ajaxViews":{"views_dom_id:0c55325b82ccf912fbd99a0c5989c8ca":{"view_name":"accounting_manual_updated","view_display_id":"block","view_args":"","view_path":"node\/53909","view_base_path":"work-yale\/financial-management\/accounting\/accounting-manual","view_dom_id":"0c55325b82ccf912fbd99a0c5989c8ca","pager_element":0}}},"googleanalytics":{"account":["UA-11629554-9"],"trackOutbound":1,"trackMailto":1,"trackDownload":1,"trackDownloadExtensions":"7z|aac|arc|arj|asf|asx|avi|bin|csv|doc(x|m)?|dot(x|m)?|exe|flv|gif|gz|gzip|hqx|jar|jpe?g|js|mp(2|3|4|e?g)|mov(ie)?|msi|msp|pdf|phps|png|ppt(x|m)?|pot(x|m)?|pps(x|m)?|ppam|sld(x|m)?|thmx|qtm?|ra(m|r)?|sea|sit|tar|tgz|torrent|txt|wav|wma|wmv|wpd|xls(x|m|b)?|xlt(x|m)|xlam|xml|z|zip","trackColorbox":1,"trackDomainMode":1}});</script>   </head> <body class="html not-front not-logged-in one-sidebar sidebar-first page-node page-node- page-node-53909 node-type-page section-work-yale" > <p id="skip-link" class="skip-link"> <a href="#content" class="element-invisible element-focusable">Jump to content</a> </p> <div class="region region-page-top"> <noscript aria-hidden="true"><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-K8Q94L4" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> </div> <div class="region region-top"> <div id="block-bean-new-site" class="block block--sidebar block-banner-alert block--bean block--bean-new-site first last odd"> <div class="entity entity-bean bean-banner clearfix" about="/block/new-site" typeof=""> <div class="content"> <div class="field field-label-hidden field--banner-text"><div class="field-items"><div class="field-item even"><p>Help shape the future of our workplace by taking the <a href="/community/diversity-and-inclusion/office-diversity-and-inclusion/employee-engagement-survey">Employee Engagement Survey</a>.</p> </div></div></div> </div> </div> </div> </div> <div id="page" class="page"> <header class="header clearfix" id="header"> <div class="header__logo"> <a href="/" title="It's Your Yale" class="header__logo-link" rel="home"> <div class="element-invisible"> It's Your Yale</div> <img src="/sites/all/themes/youryale/images/build/logo.png" srcset="/sites/all/themes/youryale/images/build/logo.png 1x, /sites/all/themes/youryale/images/build/logo-2x.png 2x" width="346" alt="" class="desktop-logo"> <img src="/sites/all/themes/youryale/images/build/logo-mobile.png" width="346" alt="" class="mobile-logo"> </a> </div> <img src="/sites/all/themes/youryale/images/build/logo-2x.png" width="300" alt="It's Your Yale" class="print-logo" > <div class="header__region region region-header"> <div id="block-your-yale-mobile-nav-your-yale-mobile-nav-buttons" class="block block--your-yale-mobile-nav block--your-yale-mobile-nav-your-yale-mobile-nav-buttons first odd"> <a role="button" class="nav-search"><span class="element-invisible">Search</span></a><a role="button" class="nav-toggle" href="#" aria-expanded="false"><div><span class="element-invisible">Toggle the Menu</span></div></a> </div> <div id="block-menu-block-8" class="block menu--header-utility-menu block--menu-block block--menu-block-8 even"> <div class="menu-block-wrapper menu-block-8 menu-name-menu-utility-menu parent-mlid-0 menu-level-1"> <ul class="menu"><li class="menu__item is-leaf first leaf menu-mlid-1096"><a href="https://your.yale.edu/node/60157" title="Recognition" class="menu__link">Recognition</a></li> <li class="menu__item is-leaf leaf menu-mlid-1101"><a href="https://www.myworkday.com/yale" title="Workday" class="menu__link">Workday</a></li> <li class="menu__item is-leaf leaf menu-mlid-1106"><a href="http://news.yale.edu/" title="News" class="menu__link">News</a></li> <li class="menu__item is-leaf leaf menu-mlid-28231"><a href="https://directory.yale.edu/" target="_blank" class="menu__link">Directories</a></li> <li class="menu__item is-leaf leaf menu-mlid-29614"><a href="/yale-links" class="menu__link">YaleLinks</a></li> <li class="menu__item is-leaf last leaf menu-mlid-1121"><a href="/search/node" class="menu__link menu--search fa fa-search">Search</a></li> </ul></div> </div> <div id="block-menu-block-2" class="block menu--header-main-menu block--menu-block block--menu-block-2 odd"> <div class="menu-block-wrapper menu-block-2 menu-name-main-menu parent-mlid-0 menu-level-1"> <ul class="menu"><li class="menu__item is-active-trail is-expanded first expanded active-trail menu-mlid-996"><a href="/work-yale" class="menu__link is-active-trail active-trail">Work at Yale</a><ul class="menu"><li class="menu__item is-parent is-leaf first leaf has-children menu-mlid-1021"><a href="/work-yale/benefits" title="Benefits" class="menu__link">Benefits</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-29446"><a href="/work-yale/careers" class="menu__link">Careers</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-4401"><a href="/work-yale/campus-services" class="menu__link">Campus Services</a></li> <li class="menu__item is-active-trail is-parent is-leaf leaf has-children active-trail menu-mlid-25456"><a href="/work-yale/financial-management" class="menu__link is-active-trail active-trail">Financial Management</a></li> <li class="menu__item is-leaf leaf menu-mlid-30225"><a href="/work-yale/supporting-yales-culture-integrity-and-ethical-conduct" class="menu__link">Integrity and Ethical Conduct</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-27909"><a href="/work-yale/learn-grow" class="menu__link">Learn and Grow</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-8826"><a href="/work-yale/manager-toolkit" class="menu__link">Manager Toolkit</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-27927"><a href="/work-yale/staff-resources" class="menu__link">Staff Resources</a></li> <li class="menu__item is-parent is-leaf last leaf has-children menu-mlid-20511"><a href="/work-yale/support" class="menu__link">Support</a></li> </ul></li> <li class="menu__item is-expanded expanded menu-mlid-27026"><a href="/technology" class="menu__link">Technology at Yale</a></li> <li class="menu__item is-expanded expanded menu-mlid-23711"><a href="/policies-procedures" class="menu__link">Policies & Procedures</a><ul class="menu"><li class="menu__item is-leaf first last leaf menu-mlid-27935"><a href="/university-policies-procedures-forms-and-guides" class="menu__link">University Policies, Procedures, Forms, and Guides</a></li> </ul></li> <li class="menu__item is-expanded expanded menu-mlid-1011"><a href="/research-support" class="menu__link">Research Support</a><ul class="menu"><li class="menu__item is-parent is-leaf first leaf has-children menu-mlid-29234"><a href="/research-support/office-research-administration" class="menu__link">Office of Research Administration</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-29680"><a href="/research-support/office-sponsored-projects" class="menu__link">Office of Sponsored Projects</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-1216"><a href="/research-support/human-research-protection-program" title="Human Research" class="menu__link">Human Research Protection Program</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-1211"><a href="/research-support/animal-research-support" title="Animal Research" class="menu__link">Animal Research Support</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-29648"><a href="/research-support/conflict-interest-office" class="menu__link">Conflict of Interest Office</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-7011"><a href="/research-support/export-controls" class="menu__link">Export Controls</a></li> <li class="menu__item is-leaf leaf menu-mlid-11061"><a href="/research-support/office-research-compliance" class="menu__link">Office of Research Compliance</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-5151"><a href="/research-support/faculty-research-management-services" class="menu__link">Faculty Research Management Services</a></li> <li class="menu__item is-parent is-leaf last leaf has-children menu-mlid-30249"><a href="/research-support/research-integrity-security-office" class="menu__link">Research Integrity & Security Office</a></li> </ul></li> <li class="menu__item is-expanded last expanded menu-mlid-1016"><a href="/community" class="menu__link">Community</a><ul class="menu"><li class="menu__item is-parent is-leaf first leaf has-children menu-mlid-4051"><a href="/community/diversity-and-inclusion" class="menu__link">Diversity and Inclusion</a></li> <li class="menu__item is-parent is-leaf last leaf has-children menu-mlid-5661"><a href="/community/public-safety" class="menu__link">Public Safety</a></li> </ul></li> </ul></div> </div> <div id="block-views-exp-sitewide-search-page" class="block block--views block--views--exp-sitewide-search-page last even"> <form action="/search" method="get" id="views-exposed-form-sitewide-search-page" accept-charset="UTF-8"><div><div class="views-exposed-form"> <div class="views-exposed-widgets clearfix"> <div id="edit-search-api-views-fulltext-wrapper" class="views-exposed-widget views-widget-filter-search_api_views_fulltext"> <label for="edit-search-api-views-fulltext"> Search It's Your Yale </label> <div class="views-widget"> <div class="form-item form-type-textfield form-item-search-api-views-fulltext"> <input placeholder="Search all of Yale..." type="text" id="edit-search-api-views-fulltext" name="search_api_views_fulltext" value="" size="30" maxlength="128" class="form-text" /> </div> </div> </div> <div class="views-exposed-widget views-submit-button"> <input type="submit" id="edit-submit-sitewide-search" name="edit-submit-sitewide-search" value="Search" class="form-submit" /> </div> </div> </div> </div></form> </div> </div> </header> <div id="highlighted" class="highlighted"> </div> <div id="main" class="main clearfix"> <nav class="breadcrumb"><div class="element-invisible">You are here</div><a href="/">Home</a><div class="breadcrumb__trail" aria-hidden="true">></div> <a href="/work-yale">Work at Yale</a><div class="breadcrumb__trail" aria-hidden="true">></div> <a href="/work-yale/financial-management">Financial Management</a><div class="breadcrumb__trail" aria-hidden="true">></div> <a href="/work-yale/financial-management/accounting-controllers-office">Accounting / Controller’s Office</a><div class="breadcrumb__trail" aria-hidden="true">></div> Accounting Manual</nav> <div id="content" class="column main-content" tabindex="-1"> <a id="main-content"></a> <h1 class="page__title title" id="page-title">Accounting Manual</h1> <ul class="action-links"></ul> <div about="/work-yale/financial-management/accounting-controllers-office/accounting-manual" typeof="foaf:Document" class="ds-1col node node-53909 node--page clearfix node--view-mode-full view-mode-full clearfix"> <div class="field field-label-hidden field--body"><div class="field-items"><div class="field-item even" property="content:encoded"><p>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 <a href="mailto:controller.genacct@yale.edu">controller.genacct@yale.edu</a>.</p> <p>For additional support and guidance please note:</p> <ul> <li>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 <a href="mailto:askfinance@yale.edu">askfinance@yale.edu</a>.</li> <li>COA information, guidance and forms are found on the <a href="/work-yale/financial-management/accounting-controllers-office/chart-accounts-coa">COA website.</a></li> <li>Workday training and user guides are located on <a href="https://workday.training.yale.edu/">Workday at Yale</a>. <p>To more easily browse topics, please use the filters below:</p> <ul></ul> </li> </ul> </div></div></div><div class="field field-label-hidden field--tags-view"><div class="field-items"><div class="field-item even"></div></div></div></div> <div id="block-views-accounting-manual-updated-block" class="block block--views block--views-accounting-manual-updated-block last even"> <h2 class="block__title block__title block-title">Accounting Manual</h2> <div class="view view--accounting-manual-updated view--id-accounting_manual_updated view--display-id-block view--dom-id-0c55325b82ccf912fbd99a0c5989c8ca view-accounting-manual-updated view-id-accounting_manual_updated view-display-id-block view-dom-id-0c55325b82ccf912fbd99a0c5989c8ca"> <div class="view-filters"> <form action="/work-yale/financial-management/accounting/accounting-manual" method="get" id="views-exposed-form-accounting-manual-updated-block" accept-charset="UTF-8"><div><div class="views-exposed-form"> <div class="views-exposed-widgets clearfix"> <div id="edit-combine-wrapper" class="views-exposed-widget views-widget-filter-combine"> <label for="edit-combine"> Keywords </label> <div class="views-widget"> <div class="form-item form-type-textfield form-item-combine"> <input type="text" id="edit-combine" name="combine" value="" size="30" maxlength="128" class="form-text" /> </div> </div> </div> <div id="edit-field-finance-topic-tid-wrapper" class="views-exposed-widget views-widget-filter-field_finance_topic_tid"> <label for="edit-field-finance-topic-tid"> Finance Topic </label> <div class="views-widget"> <div class="form-item form-type-select form-item-field-finance-topic-tid"> <select id="edit-field-finance-topic-tid" name="field_finance_topic_tid" class="form-select"><option value="All" selected="selected">- Any -</option><option value="5987">Accounting for Building and Land</option><option value="5988">Accounting for Fellowships, Stipends and Tuition-related</option><option value="5989">Accounts Receivable (Non-Sponsored)</option><option value="5991">Buying Goods and Services (AP and Expenses)</option><option value="5992">Capital Assets – Buildings and Equipment</option><option value="5993">Cash Transactions</option><option value="5994">Chart of Accounts (COA)</option><option value="5996">Custom Commitments</option><option value="5998">Financial Management-General</option><option value="5999">Gifts and Endowments</option><option value="6013">Grants & Contracts – Sponsored Accounts</option><option value="6000">Internal Financial Reporting & Review</option><option value="6014">International</option><option value="6002">Inventory</option><option value="6003">Journal Entries</option><option value="6004">Month-end Financial Close</option><option value="6005">Payroll & Payroll Costing</option><option value="6006">Planning & Budgeting</option><option value="6007">Transfer and Reclassification of Funds</option><option value="6008">Travel</option><option value="6009">Unallowable Costs</option><option value="6001">University Service Providers (USP – formerly ISP)</option><option value="6010">Year-end Financial Close</option></select> </div> </div> </div> <div class="views-exposed-widget views-submit-button"> <input type="submit" id="edit-submit-accounting-manual-updated" name="edit-submit-accounting-manual-updated" value="Apply" class="form-submit" /> </div> <div class="views-exposed-widget views-reset-button"> <input type="submit" id="edit-reset" name="op" value="Reset" class="form-submit" /> </div> </div> </div> </div></form> </div> <div class="view-content"> <table class="views-table cols-3"> <thead> <tr> <th class="views-field views-field-field-url" scope="col"> Title </th> <th class="views-field views-field-name" scope="col"> Topic </th> <th class="views-field views-field-field-finance-activity-accountin" scope="col"> Finance Activity </th> </tr> </thead> <tbody> <tr class="odd views-row-first"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/policies/1101-guiding-principles-university-operations">1101 Guiding Principles for Business and Financial Administration</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/procedures/1305-pr04-unallowable-costs">1305 PR.04 Unallowable Costs</a> </td> <td class="views-field views-field-name"> Unallowable Costs </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/journal-sources">About Journal Sources</a> </td> <td class="views-field views-field-name"> Journal Entries </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/learn-and-grow/training/financial-training/purchasing-card-pcard">About Purchasing Cards (P-Cards)</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/54051">Account Certification Training Guide</a> </td> <td class="views-field views-field-name"> Month-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/54052">Account Reconciliation Template</a> </td> <td class="views-field views-field-name"> Month-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://workday.training.yale.edu/training-materials/accounting-adjustments">Accounting Adjustments</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/accounting-and-university-service-providers">Accounting by and for University Service Providers</a> </td> <td class="views-field views-field-name"> University Service Providers (USP – formerly ISP) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/accounting-air-travel-expenses">Accounting for Air Travel Expenses</a> </td> <td class="views-field views-field-name"> Travel </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/accounting-building-and-land-costs">Accounting for Building and Land Costs</a> </td> <td class="views-field views-field-name"> Accounting for Building and Land </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/accounting-fellowships-stipends-and-tuition-related-items">Accounting for fellowships Stipends and Tuition-related items</a> </td> <td class="views-field views-field-name"> Accounting for Fellowships, Stipends and Tuition-related </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/accounting-gifts-training">Accounting for Gifts - Training</a> </td> <td class="views-field views-field-name"> Gifts and Endowments </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/accounting-grants">Accounting for Grants</a> </td> <td class="views-field views-field-name"> Grants & Contracts – Sponsored Accounts </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/accounting-inventory-transactions">Accounting for Inventory Transactions</a> </td> <td class="views-field views-field-name"> Inventory </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/39656">Accounting for non-Yale Entities (aka Agencies)</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/policies/4203-accounting-internal-use-software-costs-including-cloud-based">Accounting for Software Costs, Computer… - Policy</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/advance-clearing-condensed-steps">Advance clearing (condensed steps)</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/advances-and-spend-authorizations">Advances and Spend Authorizations</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/award-purpose-code-definitions">Award Purpose Code Definitions</a> </td> <td class="views-field views-field-name"> Gifts and Endowments </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/54053">Balance Sheet Ledger Account Reconciliation & Certification</a> </td> <td class="views-field views-field-name"> Month-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/procedures/1101-pr04-balance-sheet-ledger-account-reconciliation-certification">Balance Sheet Ledger Account Reconciliation & Certification - Procedure</a> </td> <td class="views-field views-field-name"> Month-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/guides/travel-meals-entertainment-ets">Business Meals / Food & Beverage</a> </td> <td class="views-field views-field-name"> Travel </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/procurement/resources/buying-guide">Buying Guide</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/capital-asset-overview">Capital Asset Overview</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/capital-project-accounting-entries">Capital Project Accounting Entries</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/policies/4202-capitalization-depreciation-and-disposal-capital-assets">Capitalization, Depreciation & Disposal of Capital Assets-Policy</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/carbon-credit-offsets">Carbon Credit Offsets</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/cash-receipts-refunds-rebates-or">Cash receipts of refunds, rebates or reimbursements</a> </td> <td class="views-field views-field-name"> Cash Transactions </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/48491">Change in Financial Responsibility for a University Building Location</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting-controllers-office/chart-accounts-coa">Chart of Accounts (COA) Website</a> </td> <td class="views-field views-field-name"> Chart of Accounts (COA) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="http://your.yale.edu/node/32416">COA Business Use Case Guide</a> </td> <td class="views-field views-field-name"> Chart of Accounts (COA) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/42291">COA Charging Instructions Form</a> </td> <td class="views-field views-field-name"> Chart of Accounts (COA) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/coa-training">COA Training</a> </td> <td class="views-field views-field-name"> Chart of Accounts (COA) </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/commitment-journal-entries-training">Commitment Journal Entries-Training</a> </td> <td class="views-field views-field-name"> Custom Commitments </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/financial-management-uwide?field_financial_management_pp_su_tid=5836&amp%3Bedit-submit-policies-procedures-forms-guides-univ-wide=Apply">Complete list of COA Procedures, Forms & Guides</a> </td> <td class="views-field views-field-name"> Chart of Accounts (COA) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://workday.training.yale.edu/training-materials/create-budget-amendment-multi-year-budget">Create a Budget Amendment</a> </td> <td class="views-field views-field-name"> Planning & Budgeting </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/create-customer-contracts-and-billing-schedules-non-sponsored-ar">Create Customer Contracts and Billing Schedules for Non-Sponsored AR</a> </td> <td class="views-field views-field-name"> Accounts Receivable (Non-Sponsored) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/create-customer-invoices-non-sponsored-ar">Create Customer Invoices for Non-Sponsored AR</a> </td> <td class="views-field views-field-name"> Accounts Receivable (Non-Sponsored) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/customer-adjustment-refund-cancellation-and-write-process-non-sponsored-ar">Customer Adjustment, Refund, Cancellation and Write-off Process for Non-Sponsored AR</a> </td> <td class="views-field views-field-name"> Accounts Receivable (Non-Sponsored) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/customer-set-ar">Customer Set up for AR</a> </td> <td class="views-field views-field-name"> Accounts Receivable (Non-Sponsored) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://core.analytics.yale.edu/PBIRS-portal/browse/Finance">Datamart Reporting Link</a> </td> <td class="views-field views-field-name"> Month-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/determining-funding-and-disbursements-capital-projects">Determining Funding and Disbursements on Capital Projects</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/policies/4209-moveable-equipment">Equipment-Policy</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/procurement/resources/systems-tools/express-shipping-services">Express Shipping (eShipGlobal)</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/procedures/2100-pr02-external-sales-approval-process">External Sales Approval Process</a> </td> <td class="views-field views-field-name"> University Service Providers (USP – formerly ISP) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/financial-management-uwide">Financial Management - Policies</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/financial-review-checklist">Financial Review Checklist</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/financial-review-checklist-certification-training">Financial Review Checklist Certification Training</a> </td> <td class="views-field views-field-name"> Month-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/ga-sweep">GA Sweep</a> </td> <td class="views-field views-field-name"> Year-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/financial-management-uwide?field_financial_management_pp_su_tid=5841&amp%3Bedit-submit-policies-procedures-forms-guides-univ-wide=Apply">Gifts-Policies</a> </td> <td class="views-field views-field-name"> Gifts and Endowments </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/50761">How to Reverse a Journal Entry</a> </td> <td class="views-field views-field-name"> Journal Entries </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/6521">Institutional Standards of Conduct</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="http://your.yale.edu/node/47876">Internal Ledger Account Pairs</a> </td> <td class="views-field views-field-name"> Journal Entries </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/tax-compliance-and-planning/international-tax-office">International Activities - Tax</a> </td> <td class="views-field views-field-name"> International </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="http://world-toolkit.yale.edu/">International Activities - Toolkit</a> </td> <td class="views-field views-field-name"> International </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/journal-entry-resources">Journal Entry Resources</a> </td> <td class="views-field views-field-name"> Journal Entries </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/list-permitted-ets-building-orgs">List of Permitted ETs for Building Orgs</a> </td> <td class="views-field views-field-name"> Accounting for Building and Land </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/mei-accounting-and-workday-book-codes">MEI Accounting and Workday book codes</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/month-end-financial-calendar">Month End Calendar</a> </td> <td class="views-field views-field-name"> Month-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/moveable-equipment-guide">Moveable Equipment Guide</a> </td> <td class="views-field views-field-name"> Capital Assets – Buildings and Equipment </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/moving-and-relocation">Moving and Relocation</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/net-balance-requirements">Net Balance Requirements</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/non-sponsored-ar-accounting-and-guidance">Non-Sponsored AR Accounting and Guidance</a> </td> <td class="views-field views-field-name"> Accounts Receivable (Non-Sponsored) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/payroll-costing">Payroll Costing</a> </td> <td class="views-field views-field-name"> Payroll & Payroll Costing </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://workday.training.yale.edu/training-materials/staff-phased-retirement-coa">Payroll Costing for Staff Phased Retirement</a> </td> <td class="views-field views-field-name"> Payroll & Payroll Costing </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting-controllers-office/payroll/payroll-schedule-production-and">Payroll Schedule</a> </td> <td class="views-field views-field-name"> Payroll & Payroll Costing </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting-controllers-office/payroll/payroll-toolbox">Payroll Toolkit</a> </td> <td class="views-field views-field-name"> Payroll & Payroll Costing </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/procure-pay-uwide">Procure to Pay-Policies</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/procure-pay-toolkit">Procure-to-Pay Toolkit</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/procurement">Procurement Website</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/procurement/resources/procurement-toolkit">Procurement-Buying and Paying</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/guides/office-research-administration-important-update-about-computer-purchases">Purchase of Computers for less than $5,000</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/procure-pay-uwide?field_procure_to_pay_pp_sub_cate_tid=5916">Purchasing Card-Policies</a> </td> <td class="views-field views-field-name"> Buying Goods and Services (AP and Expenses) </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/reclassification-and-transfer-funds">Reclassification and Transfer of Funds</a> </td> <td class="views-field views-field-name"> Transfer and Reclassification of Funds </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/reclassification-and-transfer-funds-central-process-owners">Reclassification and Transfer of Funds - CENTRAL PROCESS OWNERS</a> </td> <td class="views-field views-field-name"> Transfer and Reclassification of Funds </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/record-cash-sale">Record Cash Sale</a> </td> <td class="views-field views-field-name"> Cash Transactions </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/reimbursed-expenses-and-3rd-party-contributions">Reimbursed Expenses and 3rd Party Contributions</a> </td> <td class="views-field views-field-name"> Travel </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://workday.training.yale.edu/reporting">Reporting Training and Guides</a> </td> <td class="views-field views-field-name"> Internal Financial Reporting & Review </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/financial-systems-solutions/reporting-and-analytics">Financial Reporting and Analytics</a> </td> <td class="views-field views-field-name"> Internal Financial Reporting & Review </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://medicine.yale.edu/finance/finops/">School of Medicine (YSM) Finance Links</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/secondments">Secondments</a> </td> <td class="views-field views-field-name"> Payroll & Payroll Costing </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/node/39606">Service Provider Billing - Ledger Accounts and Categories</a> </td> <td class="views-field views-field-name"> University Service Providers (USP – formerly ISP) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/service-provider-policy-forms-procedures">Service Provider Policy, Forms & Procedures (area #1410)</a> </td> <td class="views-field views-field-name"> University Service Providers (USP – formerly ISP) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/service-provider-journal-source-contacts">Service Provider – Journal Source Contacts</a> </td> <td class="views-field views-field-name"> University Service Providers (USP – formerly ISP) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/policies/1104-university-signature-authority">Signature and Approval Authority-Procedure</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financial-management/accounting/accounting-manual/spend-restrictions-allowability">Spend Restrictions / Allowability</a> </td> <td class="views-field views-field-name"> Grants & Contracts – Sponsored Accounts </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/suspense-transactions">Suspense Transactions</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/travel-uwide">Travel Policies, Forms & Procedures</a> </td> <td class="views-field views-field-name"> Travel </td> <td class="views-field views-field-field-finance-activity-accountin"> Policy Links </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/learn-and-grow/training/financial-training/university-service-provider-resources">University Service Provider Resources – includes training</a> </td> <td class="views-field views-field-name"> University Service Providers (USP – formerly ISP) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/usp-monthly-revenue-ledger-account-reconciliation-guideline">USP Monthly Revenue Ledger Account Reconciliation guideline</a> </td> <td class="views-field views-field-name"> University Service Providers (USP – formerly ISP) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/usp-revenue-reconciliation-template">USP Revenue Reconciliation Template</a> </td> <td class="views-field views-field-name"> University Service Providers (USP – formerly ISP) </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/policies/4210-valuation-inventory">Valuation of Inventory - Policy</a> </td> <td class="views-field views-field-name"> Inventory </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/when-use-unallowable-cost-spend-categories">When to use Unallowable Cost Spend Categories</a> </td> <td class="views-field views-field-name"> Unallowable Costs </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/workday-book-codes-and-books">Workday Book Codes and Books</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://workday.training.yale.edu/financials">Workday Financials Training and Guides</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Training </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/workday-worktags">Workday Worktags</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/learn-and-grow/training/financial-training/yale-budgeting-tool-ybt-make-it-so/yale-0">Yale Budget Tool (YBT)</a> </td> <td class="views-field views-field-name"> Planning & Budgeting </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/work-yale/financials/auditing/yale-university-hotline">Yale University Hotline</a> </td> <td class="views-field views-field-name"> Financial Management-General </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="odd"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/year-end-closing-calendar">Year-end Closing Calendar</a> </td> <td class="views-field views-field-name"> Year-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> <tr class="even views-row-last"> <td class="views-field views-field-field-url" scope="row"> <a href="https://your.yale.edu/policies-procedures/other/year-end-closing-procedures">Year-end Closing Procedures</a> </td> <td class="views-field views-field-name"> Year-end Financial Close </td> <td class="views-field views-field-field-finance-activity-accountin"> Resources </td> </tr> </tbody> </table> </div> </div> </div> </div> <aside class="sidebars"> <section class="region region-sidebar-first column sidebar"> <div id="block-menu-block-1" class="block menu--interior-left-nav block--menu-block block--menu-block-1 first last odd"> <h2 class="block__title block__title block-title"><a href="/work-yale/financial-management/accounting-controllers-office" class="active-trail">Accounting / Controller’s Office</a></h2> <div class="menu-block-wrapper menu-block-1 menu-name-main-menu parent-mlid-0 menu-level-3"> <ul class="menu"><li class="menu__item is-active is-active-trail is-leaf first leaf active-trail active menu-mlid-28194"><a href="/work-yale/financial-management/accounting-controllers-office/accounting-manual" class="menu__link is-active-trail active-trail active">Accounting Manual</a></li> <li class="menu__item is-collapsed collapsed menu-mlid-4151"><a href="/work-yale/financial-management/accounting-controllers-office/chart-accounts-coa" class="menu__link">Chart of Accounts (COA)</a></li> <li class="menu__item is-leaf leaf menu-mlid-29466"><a href="https://epay.yale.edu/" target="_blank" class="menu__link">E-commerce Payment Acceptance at Yale (ePAY)</a></li> <li class="menu__item is-collapsed collapsed menu-mlid-28864"><a href="/work-yale/financial-management/accounting-controllers-office/financial-compliance" class="menu__link">Financial Compliance</a></li> <li class="menu__item is-leaf leaf menu-mlid-4306"><a href="/work-yale/finance/financial-reporting-investment-accounting" class="menu__link">External Financial Reporting & Investment Accounting</a></li> <li class="menu__item is-leaf leaf menu-mlid-4316"><a href="/work-yale/finance/generalaccounting" class="menu__link">General Accounting</a></li> <li class="menu__item is-collapsed collapsed menu-mlid-4141"><a href="/work-yale/financial-management/accounting-controllers-office/gift-administration" class="menu__link">Gift Administration</a></li> <li class="menu__item is-collapsed collapsed menu-mlid-5096"><a href="/work-yale/financial-management/accounting-controllers-office/payroll" class="menu__link">Payroll</a></li> <li class="menu__item is-leaf leaf menu-mlid-15626"><a href="/work-yale/financial-management/accounting-controllers-office/treasury-services" class="menu__link">Treasury Services</a></li> <li class="menu__item is-leaf last leaf menu-mlid-4131"><a href="/work-yale/financial-management/accounting-controllers-office/yale-audited-financial-reports" class="menu__link">Yale Audited Financial Reports</a></li> </ul></div> </div> </section> </aside> </div> <div id="secondary-content" class="secondary-content"> </div> <footer id="footer" class="region region-footer clearfix"> <div class="footer__inner"> <div id="block-block-258" class="block footer-menu__column block--block block--block-258 first odd"> <h2 class="block__title block__title block-title">Helpful Links</h2> <ul> <li><a href="/operations">Operations</a></li> <li><a href="https://yaleedu.sharepoint.com/sites/inside-your-yale" target="_blank">Inside Your Yale</a></li> <li><a href="https://statusboard.apps.yale.edu/" target="_blank">Status Board</a></li> <li><a href="/work-yale/support">Support</a></li> </ul> </div> <div id="block-block-259" class="block footer-menu__column block--block block--block-259 even"> <h2 class="block__title block__title block-title">Required Information</h2> <ul> <li><a href="https://usability.yale.edu/web-accessibility/accessibility-yale">Accessibility at Yale</a></li> <li><a href="/federal-and-state-notice-requirements">Federal and State Notice Requirements</a></li> <li><a href="https://www.yale.edu/nondiscrimination">Nondiscrimination/Title IX</a></li> <li><a href="https://www.yale.edu/privacy-policy">Privacy Policy</a></li> </ul> </div> <div id="block-block-250" class="block footer-menu__column block--block block--block-250 odd"> <h2 class="block__title block__title block-title">Yale Shuttle</h2> <p><a href="/work-yale/campus-services/yale-transit/shuttle"><img alt="Yale Shuttle Map" src="/sites/default/files/images/shuttle-routes-web.png" style="width:185px; height:123px" width="185" height="123" /></a></p> </div> <div id="block-block-6" class="block block--footer-copyright block--block block--block-6 last even"> <div class="footer-copyright__logo"><a class="icon-yale" href="http://www.yale.edu"><span class="element-invisible">Yale</span></a></div> <div class="footer-copyright__links">Copyright © 2024 Yale University <span class="link-segment first">All Rights Reserved</span> <a href="/contact-us" class="link-segment">Contact Internal Communications</a></div> </div> </div> </footer> </div> <script src="https://your.yale.edu/sites/default/files/js/js_OolvlotAkDBzF3Ryz2uN24wmwGGhm89rPlIemytlzkI.js"></script> <script> (function() { var sz = document.createElement('script'); sz.type = 'text/javascript'; sz.async = true; sz.src = '//siteimproveanalytics.com/js/siteanalyze_66356571.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(sz, s); })(); </script> <script type="text/javascript">window.NREUM||(NREUM={});NREUM.info={"beacon":"bam.nr-data.net","licenseKey":"6ac5e27a90","applicationID":"168632476","transactionName":"NFAAZ0RQW0MAU0EKCw0aN0FfHhpZD1RQG0oTXRI=","queueTime":0,"applicationTime":893,"atts":"GBcDEQxKSE0=","errorBeacon":"bam.nr-data.net","agent":""}</script></body> </html>

CINXE.COM

Accounting Manual | It's Your Yale