FY 2025 Missouri Financial Accounting Manual
FY 2025 Missouri Financial Accounting Manual
- Section A - Requirements
| Subject | Page |
|---|
| Subject State Requirements | Page A.1 |
| Subject Governmental Fund Types | Page A.1 |
| Subject Proprietary Fund Types | Page A.1 |
| Subject Fiduciary Fund Types | Page A.2 |
| Subject Fund Descriptions | Page A.2 |
| Subject Other Requirements | Page A.4 |
| Subject Special Project Funds | Page A.4 |
| Subject Deposits of Public Funds to be Secured | Page A.5 |
| Subject Federal Requirements | Page A.7 |
| Subject Legal Requirements | Page A.7 |
| Subject Registrations | Page A.7 |
| Subject General Requirements | Page A.7 |
| Subject Fund Accounting | Page A.7 |
| Subject Federal Program Accounting Characteristics | Page A.7 |
| Subject Project Budgets | Page A.8 |
| Subject Project Expenditures | Page A.8 |
| Subject Project Reporting | Page A.9 |
- Section B - Accounting
| Subject | Page |
|---|
| Subject Accounting Concepts and Definitions | Page B.1 |
| Subject Basis of Accounting | Page B.1 |
| Subject Cash Accounting | Page B.1 |
| Subject Accrual Accounting | Page B.1 |
| Subject Double-Entry Accounting System | Page B.2 |
| Subject Rules of Debit and Credit for Double-Entry Accounting Systems | Page B.2 |
| Subject Normal Fund Balances | Page B.2 |
| Subject Daily Adjustments | Page B.2 |
| Subject Investments | Page B.2 |
| Subject Inventory | Page B.3 |
| Subject Cash Advances | Page B.3 |
| Subject Encumbrances | Page B.3 |
| Subject End-of-Period Adjustment | Page B.3 |
| Subject Payrolls | Page B.3 |
| Subject Prepaids | Page B.3 |
| Subject Receivables | Page B.4 |
| Subject Accounts Payable | Page B.4 |
| Subject Reserve for Encumbrances | Page B.4 |
| Subject Standard Costs (Internal Operations) | Page B.4 |
| Subject Financial Reporting System | Page B.5 |
| Subject General Principles and Philosophy | Page B.5 |
| Subject Reporting Standards | Page B.5 |
| Subject Decentralized Budgeting Capabilities | Page B.5 |
| Subject Modularity of Data | Page B.5 |
| Subject Accounting Systems | Page B.6 |
| Subject Direct-Cost Reporting | Page B.6 |
| Subject Auditing Financial Information Reported | Page B.6 |
| Subject Balance Sheet Reporting | Page B.7 |
- Section C - Accounting Codes
| Subject | Page |
|---|
| Subject Accounting Code Overview | Page C.1 |
| Subject Code Structure | Page C.1 |
| Subject Fund Code | Page C.1 |
| Subject Function Code | Page C.1 |
| Subject Object Code | Page C.1 |
| Subject Location Code | Page C.1 |
| Subject Source of Funds | Page C.2 |
| Subject Project Code | Page C.2 |
| Subject Funds Codes | Page 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
