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Missouri Financial Accounting Manual

Missouri Financial Accounting Manual (Complete Manual)

Table of Contents

 

Section Subject Page
    (all files are in PDF format)  

A

 

Requirements

 
   

  State Requirements

A.1

   

     Governmental Fund Types    

     Proprietary Fund Types

     Fiduciary Fund Types

     Fund Descriptions

     Other Requirements

     Special Projects Funds

     Deposits of Public Funds to be Secured

A.1

A.1

A.2

A.2

A.4

A.4

A.5

   

  Federal Requirements

A.7

   

     General Requirements

     Federal Program Accounting Characteristics

     Project Budgets

     Project Expenditures

     Project Reporting

A.7

A.7

A.8

A.8

A.9

       

B

 

Accounting

 
 

  Accounting Concepts and Definitions

B.1

   

     Basis of Accounting

     Cash Accounting

     Accrual Accounting

          Double-Entry Accounting System

     Rules of Debit and Credit for Double-Entry Accounting Systems

     Normal Fund Balances

     Daily Adjustments

     Investments

     Inventory

     Cash Advances

     Encumbrances

     End-of-Period Adjustment      

     Payrolls  

     Prepaids

     Receivables

     Accounts Payable

     Reserve for Encumbrances

     Standard Costs (Internal Operations)    

B.1

B.1

B.1

B.2

B.2

B.2

B.2

B.2

B.3

B.3

B.3

B.3

B.3

B.3

B.3

B.4

B.4

    B.4
   

  Financial Reporting System

B.5

   

     General Principles and Philosophy

     Reporting Standards

     Decentralized Budgeting Capabilities

     Modularity of Data

     Accounting Systems

     Direct-Cost Reporting

     Auditing Financial Information Reported

     Balance Sheet Reporting

B.5

B.5

B.5

B.5

B.6

B.6

B.6

    B.7
   

C

 

Accounting Codes

   

  Accounting Code Overview

C.1

   

     Code Structure

     Fund Code

     Function Code

     Object Code

     Operational Unit Code

     Source of Funds/Project Code

     Fund Codes

C.1

C.1

C.1

C.1

C.2

C.2

C.2

     

D

 

General Ledger

   

  General Ledger Account Descriptions

D.1

       

E

 

Revenue Object Codes

 
   

  Revenue Object Code Alphabetical Listing

E.1

   

  Revenue Object Code Descriptions

E.7

       

F

 

Function Codes

 
   

  Function Code Alphabetical Listing

F.1

   

  Function Code Descriptions

F.7

       

G

 

Expenditure Object Codes

 
   

  Expenditure Object Code Alphabetical Listing

G.1

   

  Expenditure Object Code Description

G.5

     

H

 

Expenditure Coding Examples

H.1

     

I

 

Project/Operational Unit Codes

 
 

  Project Codes

I.1

 

  Operational Unit Codes

I.3

   

J

Glossary

J.1

   

K

Acronyms

K.1


November 21, 2013