7 chapters, 70 pages. Part of DoD 7000.14-R, the DoD Financial Management Regulation. Each chapter carries its own revision date — the FMR is amended chapter by chapter, so a volume is never uniformly current.
| Chapter | Title | Revised | Pages |
|---|---|---|---|
| Chapter 1 | Introduction to Nonappropriated Fund Accounting | 2025-02 | 12 |
| Chapter 2 | Nonappropriated Fund Standard General Ledger | 2025-03 | 8 |
| Chapter 3 | Assets, Liabilities, and Net Worth | 2025-05 | 16 |
| Chapter 5 | Income and Expenses | 2025-04 | 5 |
| Chapter 7 | Financial Reporting | 2025-06 | 10 |
| Chapter 8 | Nonapproriated Fund Payroll | 2024-11 | 11 |
| Chapter 11 | Accounting for Defined Benefit Pension and Other Postretirement Plans | 2024-09 | 8 |
Where the corpus names this volume as its financial authority.
| Publication | Citations |
|---|---|
| DAFMAN 34-135 | 3 |
| AFMAN 34-302 | 2 |
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