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Text File  |  1989-09-30  |  8KB  |  157 lines
  1. ==============================================================================
  2.                           SAMPLE CHART OF ACCOUNTS
  3. ==============================================================================
  4.  
  5.                             ACCOUNT HEADING LISTING
  6.  
  7.                                  "My Church"
  8.                              Dublin, Georgia  31021
  9.  
  10.                           Wednesday  February 22, 1989
  11. ==============================================================================
  12.  
  13.      ASSET HEADINGS
  14.      General Checking ...........................................A10
  15.      Fixed Assets................................................A11 
  16.  
  17.      LIABILITY HEADINGS 
  18.      Current Liabilities.........................................B10 
  19.      Longterm Liabilities........................................B11 
  20.  
  21.      CAPITAL/EQUITY HEADINGS 
  22.      Fund Balance................................................C10 
  23.  
  24.      INCOME HEADINGS 
  25.      Member Giving...............................................D10 
  26.      Other Income................................................D11 
  27.  
  28.      EXPENSE HEADINGS 
  29.      Salaries....................................................E10 
  30.      Utilities...................................................E11
  31.      Insurance...................................................E12 
  32.      Music.......................................................E13 
  33.      Education...................................................E14 
  34.      Library.....................................................E15 
  35.      Nursery.....................................................E16
  36.      Evangelistic................................................E17 
  37.      Missions....................................................E18 
  38.      Activities..................................................E19 
  39.  
  40.                                CHART OF ACCOUNTS                    Page    1 
  41.  
  42.                                   "My Church" 
  43.                              Dublin, Georgia  31021 
  44.  
  45.                           Wednesday  February 22, 1989 
  46. ============================================================================== 
  47.  
  48.      CURRENT ASSETS                 
  49.      General Fund ...............................................A10100
  50.      Building Fund ..............................................A10110
  51.      Youth Fund .................................................A10120
  52.      Piano Fund .................................................A10130
  53.      Flower Fund ................................................A10140
  54.      * Please note that "A10" is the checking account for all these funds
  55.  
  56.      FIXED ASSETS
  57.      Vehicles....................................................A11110
  58.      Office Equipment............................................A11120 
  59.      Furniture & Fixtures........................................A11130 
  60.      Building....................................................A11140 
  61.      Land........................................................A11150 
  62.      Pastor's Home...............................................A11160 
  63.  
  64.      CURRENT LIABILITIES            
  65.      Reimbursable Expenses.......................................B10110 
  66.      Accounts Payable............................................B10120
  67.  
  68.      LONGTERM LIABILITIES           
  69.      First Bank Mortage..........................................B11110 
  70.      Church Bus Note.............................................B11120 
  71.      Education Center Note.......................................B11130 
  72.  
  73.      FUND BALANCE
  74.      Fund balance................................................C10100 
  75.  
  76.      MEMBER GIVING                  
  77.      General Giving..............................................D10110 
  78.      Building Fund...............................................D10120
  79.      Missions Gifts..............................................D10130
  80.      Youth Fund Receipts.........................................D10140
  81.      Memorial Gifts..............................................D10150
  82.      Special Project Gifts.......................................D10160
  83.      Loose Plate Offerings.......................................D10170
  84.  
  85.      OTHER INCOME
  86.      Rent Income.................................................D11110
  87.      Interest Income.............................................D11120
  88.      Other Income................................................D11130 
  89.  
  90.                                CHART OF ACCOUNTS                    Page    2 
  91.  
  92.                                   "My Church" 
  93.                              Dublin, Georgia  31021 
  94.  
  95.                           Wednesday  February 22, 1989 
  96. ============================================================================== 
  97.  
  98.      SALARIES                       
  99.      Pastor......................................................E10100
  100.      Education Director..........................................E10110 
  101.      Music Director..............................................E10120 
  102.      Nursery Worker..............................................E10130 
  103.  
  104.      UTILITIES                      
  105.      Church Electricity..........................................E11100 
  106.      Church Natural Gas..........................................E11120 
  107.      Church Water/Sewage.........................................E11130 
  108.      Pastorium Electricity.......................................E11140 
  109.  
  110.      INSURANCE                      
  111.      Church Insurance............................................E12100 
  112.      Pastorium Insurance.........................................E12200 
  113.      Church Bus..................................................E12300 
  114.  
  115.      MUSIC
  116.      Choir Robes.................................................E13100 
  117.      Sheet Music.................................................E13200 
  118.      Education Seminars..........................................E13300 
  119.  
  120.      EDUCATION
  121.      Literature..................................................E14100 
  122.      Magazines...................................................E14200 
  123.  
  124.      LIBRARY                        
  125.      Equipment...................................................E15100 
  126.      Books/Magazines.............................................E15200 
  127.  
  128.      NURSERY                        
  129.      General Supplies............................................E16100 
  130.      Teaching Aids...............................................E16200 
  131.      Toys........................................................E16300 
  132.  
  133.      EVANGELISTIC                   
  134.      Revival Costs...............................................E17100 
  135.      Pulpit Supply/Pastor........................................E17200 
  136.      Pulpit Supply/Music.........................................E17300
  137.  
  138.  
  139.                                CHART OF ACCOUNTS                    Page    3
  140.  
  141.                                   "My Church"
  142.                              Dublin, Georgia  31021 
  143.  
  144.                           Wednesday  February 22, 1989 
  145. ============================================================================== 
  146.  
  147.      MISSIONS                       
  148.      Foreign Missions............................................E18100 
  149.      Home Missions...............................................E18200 
  150.      State Missions..............................................E18300 
  151.      Children's Home.............................................E18400 
  152.  
  153.      ACTIVITIES                     
  154.      Youth.......................................................E19100 
  155.      Royal Ambassadors...........................................E19200 
  156.      Girls in Action.............................................E19300 
  157.