COA Handbook
About the COA Handbook
This handbook explains Yale’s Chart of Accounts (COA) and provides information to promote effective financial management.
What is the Chart of Accounts?
The Chart of Accounts (COA) is an accounting code that allows Yale to segregate costs based on where the money came from and how it is being used (tracks revenue and expenses). It also provides the structure for reporting and monitoring financial activity at Yale.
Contact Information
PTAEO
The COA contains five segments: project, task, award, expenditure type, and organization. The order in which they fall creates the acronym PTAEO.
- Project indicates the activity for which the money is used.
- Task is a subset of project, and is used to identify components of the project.
- Award indicates where the money comes from.
- Expenditure Type indicates the category of an expense or revenue.
- Organization indicates who uses the money.
Roles and Responsibilities
Who should establish and maintain PTAEO…
Last Updated: September 16, 2009 (kp).
