Missouri Financial Accounting Manual
Missouri Financial Accounting Manual (Complete Manual)
Table of Contents
| Section | Subject | Page | ||
| (all files are in PDF format) | ||||
A |
Requirements |
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A.1 |
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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 |
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A.7 |
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General Requirements Federal Program Accounting Characteristics Project Budgets Project Expenditures Project Reporting |
A.7 A.7 A.8 A.8 A.9 |
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B |
Accounting |
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B.1 |
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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 |
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B.5 |
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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 |
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C |
Accounting Codes |
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C.1 |
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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 |
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D |
General Ledger |
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D.1 |
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E |
Revenue Object Codes |
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E.1 |
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E.7 |
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F |
Function Codes |
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F.1 |
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F.7 |
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G |
Expenditure Object Codes |
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G.1 |
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G.5 |
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H |
H.1 |
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I |
Project/Operational Unit Codes |
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I.1 |
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I.3 |
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J |
J.1 |
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K |
K.1 |
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