FY 2025 Missouri Financial Accounting Manual
FY 2025 Missouri Financial Accounting Manual
2025 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 | 2024 Complete Manual |
- 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 Location Code C.1 Source of Funds C.2 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.13 - Section F - Function Codes
Subject Page Function Code Quick Reference F.1 Function Code Descriptions F.15 - 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