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Attribute
Required and optional fields on the journal
entry line that capture additional information. Attribute
1 is the Expenditure Item Date (see). The first seven attributes
appear on the Detail Transaction Report. All attributes are
available to query in the Data Warehouse.
Award
The "A" in PTAEO, the award is a number (assigned
by the appropriate office in the University) to a source of
funds. As an integral component of the system's ability to
manage a project with one or more sources of funds, the award
number is directly related to a source, such that there can
be many awards to a source, but only one source for each award.
An award number may represent a single contract funding source
or a source funded by university funds. See also source. See
also COA; PTAEO.
Balancing Segment
A segment of the Chart of Accounts, the Balancing
Segment directs the accounting instruction to the proper set
of books. End users at Yale University currently use the value
"02" to direct entries to the operational set of books.
Batch
A grouping of journal entry lines with a single
journal category and sub-category and controlled by a batch
header.
Batch Header
Identifies a specific journal entry. Contains
batch name and control totals.
Batch Naming Convention
The rules that govern batch naming. There
are four parts to each batch name. The purpose of using a
batch naming convention is to retain consistency and, in the
event of questions, to be able to trace who created a journal
entry and when.
Brio Query
An ad hoc query and analysis tool currently
used by departmental and central users to access Oracle data.
Brio will continue as an important ad hoc query tool, supplementing
the financial reports.
Category
The Journal Category defines the business
rules that are associated with each type of journal entry.
COA
Refers to the Chart of Accounts. It is a foundational
data structure that includes the following segments: Project,
Task, Source, Award, Object Code, Expenditure Type, Organization
and Balancing Segment. The chart is intended to provide the
information needed to comply with regulatory costing requirements
and generally accepted accounting principles, areas where
requirements have been changing over time. See also: PTAEO,
PSOO.
Control Total
Within the Batch Header and Journal Header,
the Control Total equals the total of the debits that is equal
to the total of the credits.
Data Warehouse
An Oracle application that provides the university
business community with inquiry access to administrative data
from most other new transaction-processing applications. The
data warehouse is the only environment that supports inquiry
where the data on one report originates from multiple applications
(e.g. a report that shows individual program awards and account
balances).
Expenditure Type
The "E" in PTAEO. Expenditure Type defines
a classification of cost assigned to each expenditure item.
Every Expenditure Type is associated with one object code.
See also COA; PTAEO.
Flexfields
Also called Descriptive Flexfields. An area
within the JSA application that can be used for entering the
Attributes (see).
General Ledger
The General Ledger (GL) is the University's
formal set of books. All financial transactions are recorded
in the General Ledger in detail or summarized form. The transactions
are recorded in PSOO format.
Granularity
A greater level of detail.
JEFF
JEFF refers to the Journal Entry Forms Finder
located at http://www.yale.edu/ppdev/Exhibits/JEDT/jedt.htm.
JEFF gives detailed information for reclassifying expenses
and revenue, including links to necessary forms and tips for
determining the correct journal category and subcategory.
Journal
The Journal field is a further breakdown or
subcategory of the journal category.
Journal Entry
An accounting transaction consisting of a
group of journal entry lines that debit and credit General
Ledger account numbers. When added together the debit and
credit amounts equal zero.
Journal Entry Lines
Individual debit or credit transactions to
a PTAEO or PSOO.
JSA
The JSA or Journal Staging Area is the application
used for reclassifying expenses or revenue through a manual
online entry process.
LOV
The List of Values (LOV) is a drop-down menu
of items that can be selected to populate certain fields within
an application.
Object Code
One of the segment values in the new Chart
of Accounts. Object Codes depict the nature of the transaction
or the balance. There are object codes for assets, liabilities,
fund balances, revenues, and expenses. Expense Object Codes
relate to Expenditure Types (the "E" in PTAEO). Each Expenditure
Type must map to one and only one Object Code. See also COA;
Expenditure Type; PTAEO; PSOO.
Oracle Grants Management
Oracle Grants Management (OGM) is the University's
sub-ledger for expenditures. Any transaction that impacts
an expenditure must be recorded in OGM. Transactions are recorded
in PTAEO format, then summarized into PSOO format and shipped
to the General Ledger.
Oracle Responsibilities
Standard University user access levels have
been defined for each Oracle application. These standard levels
are known as responsibilities. Responsibilities define which
menu items and Oracle forms a user can access, and whether
the access is read-only or read/write. In JSA, responsibilities
include YUGL Staging User and YUGL Staging Manager.
Organization
Organization is a segment of the new Chart
of Accounts and the "O" in PTAEO and PSOO. Organization is
the lowest level in the Fiscal Oversight Hierarchy. The Fiscal
Oversight Hierarchy includes levels for Department, Division,
Officer, etc, to which the Organization rolls up for reporting
purposes. An organization has a defined business objective,
an established budget and fiscal oversight by a responsible
person. It will usually exist for more than one year, have
an organized group of employees, and may have specifically
assigned space. See also COA; PTAEO; PSOO.
Organizational Hierarchy Viewer
The Organizational Hierarchy Viewer is an online
listing of the Fiscal Oversight Hierarchy, including listings
for President, Officer, Division, Sub-division, Department,
Sub-department, etc. The Viewer is located at http://edserv03.its.yale.edu/orghier/ohfront7.htm
Project
One of the segment values in the new Chart
of Accounts and the "P" in PTAEO and PSOO. "Project" is a
new element in the financial systems, which allows summarization
of resource utilization based on the reason (why) the resource
is used. A Project is a collection of related activities or
functions supporting the University's missions of education,
research, treatment, or services that center around a specific
business objective. Projects enable tracking of work activities
from budget set-up through completion of the activity. Projects
are not a part of the Fiscal Oversight Hierarchy. Project
Activity and project funding may cross organizational boundaries.
Projects may be funded from multiple funding sources through
the use of Awards. Any transaction (i.e., transfer to fund
balance, expense, revenue) sent through the General Ledger
needs to be associated with a Project. See also PTAEO; PSOO.
PSOO
The PSOO is made up of the segments Project,
Source, Object code, and Organization. This format is how
all transactions are recorded in the General Ledger. Any transactions
that do not contain an expenditure on either the debit or
credit side should be recorded in this format, and include
all external revenue transactions
PTAEO
The letters in PTAEO stand for Project, Task,
Award, Expenditure Type, and Organization. This format is
used to create transactions that contain an expense on either
the debit or credit side of the transaction. Feeder systems
that feed expense transactions, including Accounts Payable,
Labor Distribution Module (LDM), fixed assets, and legacy
systems require the use of PTAEO in their input in order to
feed into the OGM module. After processing the PTAEO transaction,
OGM summarizes the PTAEO into a PSOO and sends the transaction
to the General Ledger.
Source
One of the segment values in the new Chart
of Accounts. In Oracle General Ledger, "sources" are financial
resources obtained through donor contributions and other University
activities summarized by their purpose, restrictions, and
other common funding characteristics. Source, when associated
with a Project via the award number, defines how an activity
or function is funded. Source provides for the roll forward
of individual fund balances to future periods. See also Award.
Source Group
The group to which a source account belongs.
The source group denotes the general revenue streams of the
University and their related line of business emphasis, the
absence or existence of restrictions and designations, and
the characteristics associated with maintenance of fund balance.
Sources are commonly summarized at the Source Group (within
Source Type) level for financial analysis and reporting.
Source Sub-Group
The source sub-group is a further delineation
of the source group that represents a more detailed breakdown
of line of business emphasis, and denotes certain characteristics
regarding the carry-forward of fund balances and the generation
of revenue on such balances.
Source Type
Categorizes sources as operating and non-operating.
Most departments in the University fund their day-to-day activities
with operating source types. Non-operating source types are
predominantly associated with institutional departments.
Task
The "T" in PTAEO. Task is departmentally defined
and allows for a finer breakdown of expenses within a Project.
See also COA; PTAEO.
Wildcard
The wildcard or % symbol can be inserted in
a search to broaden the search results. Note: you should never
use the wildcard as the first character in the search.
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