Accounting

Chart of Accounts

The Chart of Accounts (COA) is the complete set of values used by the College to record financial transactions in the general ledger.

Information includes:

• Chart String structure
• Segment value lists
• Forms

Constructed and Fabricated Assets

Constructed and Fabricated Assets refer to all construction, renovation, improvement, fabrication, and customization projects where capital costs are greater than or equal to $50,000, and non-operating repairs and maintenance funded by long-term maintenance reserves.

Information includes:

• Policies
• Forms
• Internal Loans

Institutional Accounting

Institutional Accounting is responsible for the recording and safekeeping of the College's endowment, investment, and cash assets and the administration of the merchant credit card program.

Information includes:

• Merchant Credit Card Program
• Receiving Electronic Payments

Journal Entries

Dartmouth College’s general ledger (GL) is the financial system of record for the institution. Transactions processed over a defined period (daily, weekly, monthly, quarterly, annually) are summarized by chart string.

Information includes:

• Forms & Guides
• Corrections & Transfers

Month End & Year End Close

Fiscal year end close schedule.