Full Index

Index

Jump to section:

• 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
• 99 - Glossary
• About This Manual
• Additions, Updates and Revisions

1 - Accounting Principles

• 1.01 - Hierarchy of GAAP
• 1.02 - Financial Accounting Standards (FASB)
• 1.03 - Government Accounting Standards (GASB)
  • 1.03.06 - GASB 39 - Component Units

2 - Fiscal Responsibility

• 2.10 - Cash Handling
  • 2.10.05 - ACH Wire Cash Receipts Reports
  • 2.10.15 - CRRs (Cash Receipts Reports)
  • 2.10.80 - Wire Transfer Payments
• 2.15 - Code of Ethics
• 2.20 - Feeders
• 2.25 - Internal Controls
  • 2.25.05 - Internal Controls
  • 2.25.15 - Internal Control Sub-Certification Process
    • 2.25.15.01- Financial Sub-Certification
    • 2.25.15.02 - Discretionary Sub-Certification - Explanation
    • 2.25.15.03 - Financial Sub-Certification
    • 2.25.15.04 - Financial Sub-Certification - Explanation
  • 2.25.55 Segregation of Duties
    • 2.25.55.01 Segregation of Duties - Sponsored Programs
    • 2.25.55.02 Segregation of Duties - Delegation of Authority
  • 2.25.60 - Security Access Validation

3 - General Ledger

• 3.35 - Creation and Use of MoCodes
• 3.40 - Month End Closing
• 3.45 - PCS (Program Classification System)
  • 3.45.05 - Program Classification Structure
  • 3.45.10 - Program Classification Structure - Codes
  • 3.45.15 - Program Classification System Definitions
• 3.50.10 - Account ChartField
• 3.50.15 - Business Unit ChartField
• 3.50.20 - Class ChartField
• 3.50.25 - Deptid ChartField
• 3.50.30 - Fund ChartField
• 3.50.50 - Program ChartField
• 3.50.55 - Project ChartField - Construction and Other
• 3.50.60 - Project ChartiField - Grants

10 - Auxiliary/Hospital/Service Operations

• 10.05 - Sales
  • 10.05.01 - Allowance and Writeoff of Uncollectible Miscellaneous Accounts Receivable
• 10.10 - Expenditures
  • 10.10.25 - Missouri 2% Payments for Entertainers
  • 10.10.80 - Sales Tax

15 - Bank Reconciliations

• 15.10 - Daily Reconciliation
• 15.15 - Monthly Balancing

20 - Capital Assets

• Additions
  • 20.05.05 - Artwork
  • 20.05.10 - Buildings and Improvements
  • 20.05.15 - Capital Account vs Non Capital Accounts
  • 20.05.40 - Equipment
  • 20.05.45 - Land
  • 20.05.50 - Library Books
  • 20.5.55 - Livestock
  • 20.05.60 - Software Development and Purchase
• 20.10 - Capitalized Interest
• 20.15 - Depreciation
• 20.16 - Schedule of Depreciable Lives
• 20.25 - Non University Owned Equipment
• 20.40 - Reconciliation of Federally Funded Assets

25 - Cash and Investment Accounting

• 25.10 - General Cash Transaction Guidelines
• 25.20 - Petty Cash

30 - Debt

• 30.10 - Capital Pool
• 30.15 - Capital Project Notes
• 30.25 - Debt / Bonds
• 30.35 - Internal Loans

35 - Federal and State Appropriations

• 35.5 - Capital Appropriation
• 35.15 - General Operating Appropriations

40 - Financial Reporting

• 40.05 Clearing Fund - 0090
• 40.15 - Year End Accounts Payable Accruals

45 - Gift and Pledge Revenue

• 45.05 - Cash Gifts
• 45.10 - Non-Cash Gifts
• 45.15 - Pledges
  • 45.15.05 - Processing Gift Pledges
  • 45.15.10 - Pledge Checklist
• 45.40 - Reconciliation of Development Gifts to General Ledger

50 - Payments Processing

• 50.10 - AP/PO Quick Reference Guide (Excel 35 KB)
• 50.15 - Credit and Collection Policy for Debit Balance Payables
• 50.20 - Payables Processing
• 50.21 - Stop Pay and Replacement Checks
• 50.22 - Payments Processing - Stop Pay and Replacement Payroll Checks
  • 50.22.01 - Affidavit for Lost Check
• 50.25 - Vendor Maintenance
• 50.35 - 1099 Definitions and Review Procedures

55 - Salaries - Payroll

• 55.60 - Entering, Approving, and Reconciling Payroll
  • 55.60.02 - Entering , Approving, and Reconciling Payroll Time and Labor
• 55.80 - Vacation Accrual

60 - Sponsored Programs

• 60.05 - Accounting for Sponsored Federal Appropriations
• 60.07 - Allowable Costs / Cost Principles
  • 60.07.01 - Activities Allowed or Unallowed - Certification
• 60.10 - Allowance and Write-off for Uncollectible Grants Receivables
• 60.15 Cash Management - Letters of Credit
• 60.16 - Billing - non-letter of credit
• 60.20 - Closing Sponsored Awards
• 60.25 - Grant Funded Construction Projects
• 60.30 - Cost Share
• 60.32 - Effort Verification Reporting
• 60.35 - Establishing an Award
• 60.40 - Federal Flat Rate
• 60.50 - Payments to Research Study Participants
• 60.52 - Period of Availability
• 60.57 - Procurement and Suspension and Debarment
• 60.60 - Program Income
• 60.65 - Reconciliation of Federally Funded Capital Assets
• 60.67 - Reporting
• 60.85 - Sub-Recipient Monitoring
  • 60.85.01 - Federal Sub Recipient Questionnaire
  • 60.85.02 - A-133 Sub Recipient Monitoring Letter
  • 60.85.03 - Risk Assessment Worksheet

65 - Student Revenue

• 65.05 - Allowance and Writeoff for Uncollectible Student Accounts
• 65.10 - Allowance and Writeoff for Uncollectible Student Loans
• 65.15 - Deferral of Summer Tuition Revenue and Related Expenses
• 65.30 - Tuition and Fee Refunds

70 - Transfers

• APM 70.15 - Transfers
• APM 70.15.01 - Transfer Grid

99 - Glossary

Reviewed 2012-11-21.