Detailed Chart of Accounts

The general ledger and the chart of accounts are organized as follows:

statement of financial position accounts o asset accounts checking account - program #1 checking account - program #2 checking account - general money market account - general money market account - temporarily restricted money market account - board designated program fees receivable - program #1 program fees receivable - program #2 grants receivable - program #2 prepaid insurance investments furniture - program #1 furniture - program #2 furniture - common equipment - program #1 equipment - program #2 equipment - common accumulated depreciation security deposits o liability accounts notes payable (short-term) accounts payable payroll taxes payable - federal payroll taxes payable - state accrued unpaid leave accrued expenses deferred revenue notes payable (long-term) mortgage payable capital lease o net asset accounts unrestricted net assets temporarily restricted net assets permanently restricted net assets statement of activities accounts o revenues accounts contributions - general contributions - program #1 contributions - program #2 contributions - temporarily restricted contributions - capital campaign contributions - endowment fund grants - general grants - program #1

grants - program #2 in-kind gifts received (only some can be recorded) program service fees - program #1 program service fees - program #2 fundraising events investment income gains on sale of investments gains on sale of other assets miscellaneous expenses accounts salaries & wages - program #1 salaries & wages - program #2 salaries & wages - management & general salaries & wages - fundraising payroll taxes & benefits - program #1 payroll taxes & benefits - program #2 payroll taxes & benefits - management & general payroll taxes & benefits - fundraising materials & supplies - program #1 materials & supplies - program #2 materials & supplies - management & general materials & supplies - fundraising rent electricity, heat, water telephone depreciation - program #1 depreciation - program #2 depreciation - management & general depreciation - fundraising dues, subscriptions, training - program #1 dues, subscriptions, training - program #2 dues, subscriptions, training - management & general dues, subscriptions, training - fundraising and many more.