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FY 2020 Missouri Financial Accounting Manual

FY 2020 Missouri Financial Accounting Manual

Complete Manual Blank Note Pages
Table of Contents Revenue Codes
Amendments - Missouri Financial Accounting Manual Function Codes
Additional Coding Guidance Object Codes
Expenditure Coding Checklist  
List of all Accounting Manual Codes Revenue Code Short List  
Function Code Short List Expenditure Object Short List  
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

   

Legal Requirements
Registrations
General Requirements
Fund Accounting
Federal Program Accounting Characteristics
Project Budgets
Project Expenditures
Project Reporting

A.7
A.7
A.7
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.4
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 Quick Reference

E.1

   

Revenue Object Code Descriptions

E.11

F

 

Function Codes

 
   

Function Code Quick Reference

F.1

   

Function Code Descriptions

F.13

G

 

Expenditure Object Codes

 
   

Expenditure Object Code Quick Reference

G.1

   

Expenditure Object Code Description

G.11

H

 

Location Codes

H.1

I

 

Project Codes

I.1
J  

Source Codes

J.1

K

 

Glossary

K.1

L

 

Acronyms

L.1

 

FY 2019 Missouri Financial Accounting Manual