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About
the COA Handbook
This
handbook explains Yale's Chart of Accounts (COA) and shows how it
is used to promote effective financial management.
Complete
Table of Contents
COA
Handbook Print
Version
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.
It provides the structure for reporting and monitoring financial
activity at Yale.
Contact
Information
Who
to call for what...
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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
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