FY 2022 Missouri Financial Accounting Manual

FY 2022 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 A - Requirements
Subject    Page
State Requirements A.1
Governmental Fund Types A.1
Proprietary Fund Types A.1
Fiduciary Fund Types A.2
Fund Descriptions A.2
Other Requirements A.4
Special Project Funds A.4
Deposits of Public Funds to be Secured A.5
Federal Requirements A.7
Legal Requirements A.7
Registrations A.7
General Requirements A.7
Fund Accounting A.7
Federal Program Accounting Characteristics A.7
Project Budgets A.8
Project Expenditures A.8
Project Reporting A.9
Section B - Accounting
Subject Page
Accounting Concepts and Definitions B.1
Basis of Accounting B.1
Cash Accounting B.1
Accrual Accounting B.1
Double-Entry Accounting System B.2
Rules of Debit and Credit for Double-Entry Accounting Systems B.2
Normal Fund Balances B.2
Daily Adjustments B.2
Investments B.2
Inventory B.3
Cash Advances B.3
Encumbrances B.3
End-of-Period Adjustment B.3
Payrolls B.3
Prepaids B.3
Receivables B.4
Accounts Payable B.4
Reserve for Encumbrances B.4
Standard Costs (Internal Operations) B.4
Financial Reporting System B.5
General Principles and Philosophy B.5
Reporting Standards B.5
Decentralized Budgeting Capabilities B.5
Modularity of Data B.5
Accounting Systems B.6
Direct-Cost Reporting B.6
Auditing Financial Information Reported B.6
Balance Sheet Reporting B.7
Section C - Accounting Codes
Subject Page
Accounting Code Overview C.1
Code Structure C.1
Fund Code C.1
Function Code C.1
Object Code C.1
Operational Unit Code C.2
Source of Funds/Project Code C.2
Funds Codes C.2
Section D - General Ledger
Subject Page
General Ledger Account Descriptions D.1
Section E - Revenue Object Codes
Subject Page
Revenue Object Code Quick Reference E.1
Revenue Object Code Descriptions E.11
Section F - Function Codes
Subject Page
Function Code Quick Reference F.1
Function Code Descriptions F.13
Section G - Expenditure Object Codes
Subject Page
Expenditure Object Code Quick Reference G.1
Expenditure Object Code Description G.11
Section H - Location Codes
Subject Page
Location Codes H.1
Section I - Project Codes
Subject Page
Project Codes I.1
Section J - Source Codes
Subject Page
Source Codes J.1
Section K - Glossary
Subject Page
Glossary K.1
Section L - Acronyms
Subject Page
Acronyms L.1