Applicability
This manual provides a means for formalized, systematic documentation and communication of accounting policies and procedures established by fiscal management of the University of Missouri System. These policies and procedures are designed and established by the Office of the Controller, with approval of the Campus Accounting Departments. This manual provides guidance on how to record and maintain assets and liabilities of the University, as well as revenue collections and expenditure disbursements. For guidance on what types of transactions are allowable for the University, consult the Business Policy Manual.