University of Missouri System-Accounting Policy and Procedure Manual
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.