FY 2025 Missouri Financial Accounting Manual

FY 2025 Missouri Financial Accounting Manual

2025 Complete ManualBlank Note Pages
Table of ContentsRevenue Codes
Amendments - Missouri Financial Accounting ManualFunction Codes
Additional Coding GuidanceObject Codes
Expenditure Coding Checklist 
List of all Accounting Manual Codes2024 Complete Manual

 

Section A - Requirements
Subject   Page
State RequirementsA.1
Governmental Fund TypesA.1
Proprietary Fund TypesA.1
Fiduciary Fund TypesA.2
Fund DescriptionsA.2
Other RequirementsA.4
Special Project FundsA.4
Deposits of Public Funds to be SecuredA.5
Federal RequirementsA.7
Legal RequirementsA.7
RegistrationsA.7
General RequirementsA.7
Fund AccountingA.7
Federal Program Accounting CharacteristicsA.7
Project BudgetsA.8
Project ExpendituresA.8
Project ReportingA.9
Section B - Accounting
SubjectPage
Accounting Concepts and DefinitionsB.1
Basis of AccountingB.1
Cash AccountingB.1
Accrual AccountingB.1
Double-Entry Accounting SystemB.2
Rules of Debit and Credit for Double-Entry Accounting SystemsB.2
Normal Fund BalancesB.2
Daily AdjustmentsB.2
InvestmentsB.2
InventoryB.3
Cash AdvancesB.3
EncumbrancesB.3
End-of-Period AdjustmentB.3
PayrollsB.3
PrepaidsB.3
ReceivablesB.4
Accounts PayableB.4
Reserve for EncumbrancesB.4
Standard Costs (Internal Operations)B.4
Financial Reporting SystemB.5
General Principles and PhilosophyB.5
Reporting StandardsB.5
Decentralized Budgeting CapabilitiesB.5
Modularity of DataB.5
Accounting SystemsB.6
Direct-Cost ReportingB.6
Auditing Financial Information ReportedB.6
Balance Sheet ReportingB.7
Section C - Accounting Codes
SubjectPage
Accounting Code OverviewC.1
Code StructureC.1
Fund CodeC.1
Function CodeC.1
Object CodeC.1
Location CodeC.1
Source of FundsC.2
Project CodeC.2
Funds CodesC.2
Section D - General Ledger
SubjectPage
General Ledger Account DescriptionsD.1
Section E - Revenue Object Codes
SubjectPage
Revenue Object Code Quick ReferenceE.1
Revenue Object Code DescriptionsE.13
Section F - Function Codes
SubjectPage
Function Code Quick ReferenceF.1
Function Code DescriptionsF.15
Section G - Expenditure Object Codes
SubjectPage
Expenditure Object Code Quick ReferenceG.1
Expenditure Object Code DescriptionG.11
Section H - Location Codes
SubjectPage
Location CodesH.1
Section I - Project Codes
SubjectPage
Project CodesI.1
Section J - Source Codes
SubjectPage
Source CodesJ.1
Section K - Glossary
SubjectPage
GlossaryK.1
Section L - Acronyms
SubjectPage
AcronymsL.1