University of Missouri

Office of the Controller

Accounting Services

Accounting Policy and Procedure Manual (APM)

• Full Index
• About This Manual
• Additions, Updates and Revisions
• 1 - Accounting Principles
• 2 - Fiscal Responsibility
• 3 - General Ledger
• 10 - Auxiliary/Hospital/Service Operations
• 15 - Bank Reconciliations
• 20 - Capital Assets
• 25 - Cash and Investment Accounting
• 30 - Debt
• 35 - Federal and State Appropriations
• 40 - Financial Reporting
• 45 - Gift and Pledge Revenue
• 50 - Payments Processing
• 55 - Salaries - Payroll
• 60 - Sponsored Programs
• 65 - Student Revenue
• 70 - Transfers
• 75 - UBI
• 99 - Glossary