FY 2026 Missouri Financial Accounting Manual
FY 2026 Missouri Financial Accounting 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
- Section E - Revenue Object Codes
- Section F - Function Codes
- Section G - Expenditure Object Codes
- Section H - Location Codes
- Section I - Project Codes
- Section J - Source Codes
- Section K - Glossary
- Section L - Acronyms
