! Nonprofit Organization Nonprofit Organization: (Activate before use) 1010 Cash in bank - operating 1020 Cash in bank - payroll 1040 Petty cash 1070 Savings & short-term investment 1110 Accounts receivable 1115 Doubtful accounts allowance 1210 Pledges receivable 1215 Doubtful pledges allowance 1225 Discounts - long-term pledges 1240 Grants receivable 1245 Discounts - long-term grants 1299 Undeposited Funds 1310 Employee & trustee receivables 1320 Notes/loans receivables 1325 Doubtful notes/loans allowance 1410 Inventories for sale 1420 Inventories for use 1450 Prepaid expenses 1460 Deposits 1510 Marketable securities 1530 Land held for investment 1540 Buildings held for investment 1545 Accum deprec - bldg investment 1580 Investments - other 1610 Land - operating 1620 Buildings - operating 1630 Leasehold improvements 1640 Furniture, fixtures, & equip 1650 Vehicles 1660 Construction in progress 1725 Accum depr - building 1735 Accum amort - leasehold improve 1745 Accum deprec- furn,fix,equip 1755 Accum deprec - vehicles 1800 Other long-term assets 1850 Split-interest agreements 1900 Collections - art, etc 1950 Fund held in trust by others 2010 Accounts payable 2020 Grants payable 2050 Credit card 2110 Accrued payroll 2120 Accrued paid leave 2130 Accrued payroll taxes 2140 Accrued sales taxes 2150 Accrued expenses - other 2310 Deferred contract revenue 2350 Unearned/deferred rev - other 2410 Refundable advances 2510 Trustee & employee loan payable 2550 Line of credit payable 2560 Current portion- long-term loan 2570 Short-term liabilities - other 2610 Split-interest liabilities 2710 Bonds payable 2730 Mortgages payable 2750 Capital leases 2770 Long-term liabilities - other 2810 Government owned fixed assets 2910 Custodial funds 3000 Unrestricted net assets 3009 Transfers to/from unrestricted 3020 Board-designated net assets 3030 Board-desig - quasi-endowment 3001 Opening Bal Equity 3010 Unrestrict (retained earnings) 3100 Temporarily restrict net asset 3110 Use restricted net assets 3120 Time restricted net assets 3200 Permanently restrict net assets 3210 Endowment net assets 4 Contributed support 4010 Indiv/business contribution 4070 Legacies & bequests 4075 Uncollectible pledges - est 4085 Long-term pledges discount 4110 Donated pro services - GAAP 4120 Donated other serv - non-GAAP 4130 Gifts in kind - goods 4140 Donated art, etc 4150 Donated use of facilities 4210 Corporate/business grants 4230 Foundation/trust grants 4250 Nonprofit organization grants 4255 Discounts - long-term grants 4310 Split-interest agreement contri 4320 Gain (loss) - split int agree 4410 Federated fundraising allocation 4420 Affiliated organization revenue 4430 Fundraising agencies revenue 4510 Agency (government) grants 4520 Federal grants 4530 State grants 4540 Local government grants 5 Earned revenues 5010 Agency(government) contract/fee 5020 Federal contracts/fees 5030 State contracts/fees 5040 Other government contracts/fees 5110 Publication sales - program- 5115 Bad debts, est - fees & sales 5150 Program-related sales - other 5180 Program service fees 5185 Bad debts, est - program sales 5210 Membership dues - individuals 5220 Assessments & dues - orgs 5310 Interest-savings/short-term inv 5320 Dividends & interest-securities 5330 Gross rents revenue 5335 Related rental cost 5340 Other investment income 5360 Security sales - gross 5365 Security sales cost 5410 Other asset sales - gross 5415 Other asset sales cost 5440 Non-program sales 5445 Cost of non-program sales 5450 Advertising revenues 5460 Affiliate revenue-other entity 5490 Miscellaneous revenue 5800 Special events 5810 Special events - non-gift rev 5820 Special events - gift revenue 6900 Assets released fr restrictions 6910 Satisfaction of use restric 6920 LB&E acquisition satisfaction 6930 Time restriction satisfaction 7000 Grant & contract expense 7010 Contracts - program-related 7020 Grants to other organizations 7030 Allocations to affiliates 7040 Awards & grants - individuals 7050 Specific assistance - ind 7060 Benefits paid to or for members 7200 Salaries & related expenses 7210 Officers & directors salaries 7220 Salaries & wages - other 7230 Pension plan contributions 7240 Employee benefits - not pension 7250 Payroll taxes 7500 Other personnel expenses 7510 Fundraising fees 7520 Accounting fees 7530 Legal fees 7540 Professional fees - other 7550 Temporary help - contract 7580 Donated pro services - GAAP 7590 Donated other service - nonGAAP 8100 Non-personnel expenses 8110 Supplies 8120 Donated materials & supplies 8130 Telephone & telecommunications 8140 Postage, shipping, delivery 8150 Mailing services 8160 Equip rental & maintenance 8170 Printing & copying 8180 Books, subscriptions, reference 8190 In-house publications 8200 Occupancy expenses 8210 Rent, parking, other occupancy 8220 Utilities 8230 Real estate taxes 8240 Personal property taxes 8250 Mortgage interest 8280 Donated facilities - GAAP 8300 Travel & meetings expenses 8310 Travel 8320 Conference,convention,meeting 8400 Depreciation & amortization exp 8450 Deprec & amort - allowable 8460 Deprec & amort - not allowable 8500 Misc expenses 8510 Interest expense - general 8520 Insurance - non-employee 8530 Membership dues - organization 8540 Staff development 8550 List rental 8560 Outside computer services 8570 Advertising expenses 8580 Contingency provisions 8590 Other expenses 8600 Business expenses 8610 Bad debt expense 8620 Sales taxes 8630 UBITaxes 8650 Taxes - other 8660 Fines, penalties, judgements 8670 Organizational (corp) expenses 6800 Unrealized gain (loss) 6810 Unrealized gain(loss) - investm 6820 Unrealized gain(loss) - other 9800 Fixed asset purchases 9810 Capital purchases - land 9820 Capital purchases - building 9830 Capital purchases - equipment 9840 Capital purchases - vehicles 9910 Payments to affiliates 9920 Additions to Reserves 9930 Program admin allocations ! (No Type) (No Accounts): ! General Business General Business: Retained Earnings Automobile Expense Bank Service Charges Cash Discounts Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Insurance Disability Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Meals and Entertainment Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Accounting/CPA Accounting/CPA: Retained Earnings Accounting Services Audit Compilation Payroll Prep Review Write-Up Billing Adjustments Consulting Computer Installation Reimbursed Expenses Tax Services Corporate Taxes Individual Taxes Partnership Taxes Tax Examinations Tax Planning Amortization Expense Automobile Expense Bank Service Charges Cash Discounts Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Insurance Disability Insurance Liability Insurance Work Comp Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Meals and Entertainment Miscellaneous Office Supplies Postage and Delivery Practice Development Printing and Reproduction Professional Development Professional Fees Consulting Legal Fees Recruiting Rent Repairs Building Repairs Computer Repairs Equipment Repairs Janitorial Exp Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Advertising/PR Advertising/PR: Customer Deposits Ad/Graphic Design Income Events Income Film Production Income Video Production Income Internet Income Media Planner Income Print Production Income Reimbursed Expenses - Income Advertising Costs Event Costs Film Production Costs Video Production Costs Internet Management Cost Media Planning Costs Print Production Costs Reimbursable Expenses Marketing & Promotional Expense Bank Service Charges Car/Truck Expense Gas Auto Repairs & Maintenance Auto Reg & License Business License and Fees Contributions Depreciation Expense Dues and Subscriptions Insurance Disability Insurance Life Insurance Auto Insurance Professional Liability Ins General Liability Insurance Worker's Compensation Medical Insurance Meals and Entertainment Miscellaneous Office Equipment Postage and Delivery Printing and Reproduction Professional Development Professional Fees Legal Fees Accounting Fees Payroll Service Fees Rent Repairs Computer Repairs Equipment Repairs Office Supplies Telephone & Fax Travel Interest Income Other Income Interest Expense Other Expense ! Architecture Architecture: Customer Deposits Project Revenue Reimbursed Expenses - Income Vendor Refunds Project Related Costs Outside Consultants Reimbursable Expenses Advertising Expense Bank Service Charges Business License & Fees Car/Truck Expense Gas Auto Repairs & Maintenan Registration & License Cleaning/Janitorial Contributions Depreciation Expense Dues and Subscriptions Insurance Disability Insurance Life Insurance Auto Insurance Professional Liability Ins General Liability Insurance Worker's Compensation Medical Insurance Marketing Meals and Entertainment Miscellaneous Office Equipment Postage and Delivery Printing and Reproduction Professional Development Professional Fees Legal Fees Accounting Fees Payroll Service Fees Rent Repairs Computer Repairs Equipment Repairs Office Supplies Telephone & Fax Travel Interest Income Early Payment Discounts Other Income Interest Expense Other Expense ! Construction/Contracting Construction/Contracting: Retained Earnings Commissions Earned Construction Performance Bond Reimbursed Expenses Sales Amortization Expense Automobile Expense Bank Service Charges Bid Deposit Bond Expense Building Supplies Cash Discounts Cleaning Contributions Depreciation Expense Dues and Subscriptions Union Dues Equipment Rental Freight & Delivery Fuel Insurance Disability Insurance Liability Insurance Work Comp Interest Expense Finance Charge Loan Interest Mortgage Job Materials Landscaping Licenses and Permits Meals and Entertainment Miscellaneous Office Supplies Postage and Delivery Printing and Reproduction Professional Fees Accounting Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Sanitation Subcontractors Taxes Federal Local Property State Telephone Tools and Machinery Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Consulting Consulting: Customer Deposits/Retainers Service Revenue Product Revenue Reimbursed Expenses - Income Vendor Refunds Project Related Costs Outside Consultants Reimbursable Expenses Advertising Expense Bank Service Charges Business License & Fees Car/Truck Expense Gas Auto Repairs & Maintenance Registration & License Cleaning/Janitorial Contributions Depreciation Expense Dues and Subscriptions Insurance Disability Insurance Life Insurance Auto Insurance Professional Liability Ins General Liability Insurance Worker's Compensation Medical Insurance Marketing Meals and Entertainment Miscellaneous Office Equipment Postage and Delivery Printing and Reproduction Professional Development Professional Fees Legal Fees Accounting Fees Payroll Service Fees Rent Repairs Computer Repairs Equipment Repairs Office Supplies Telephone and Fax Travel Interest Income Early Payment Discounts Other Income Interest Expense Other Expense ! Farming/Ranching Farming/Ranching: Retained Earnings ASCS Payment Patronage Dividend Reimbursed Expenses Sales Breeding Crop Grain Hay Livestock Poultry Products Amortization Expense Automobile Expense Bank Service Charges Breeding Fees Cash Discounts Chemicals Cleaning Contract Labor Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Feed and Grain Fertilizers Freight & Trucking Fuel Grain Storage Inspection Fees Insurance Crop Insurance Disability Insurance Liability Insurance Work Comp Interest Expense Finance Charge Loan Interest Mortgage Irrigation Landscaping Licenses and Permits Machine Hire Meals and Entertainment Miscellaneous Office Supplies Postage and Delivery Printing and Reproduction Professional Fees Accounting Legal Fees Nutritionist Rent Repairs Building Repairs Computer Repairs Equipment Repairs Seed Spraying Storage Supplies Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Vehicle Expense Vet Medicine Interest Income Other Income Other Expenses ! Graphic Design/Printing Graphic Design/Printing: Customer Deposits Ad/Graphic Design Income Events Income Film Production Income Video Production Income Internet Income Media Planner Income Print Production Income Reimbursed Expenses - Income Advertising Costs Event Costs Film Production Costs Video Production Costs Internet Management Cost Media Planning Costs Print Production Costs Reimbursable Expenses Marketing & Promotional Expense Bank Service Charges Car/Truck Expense Gas Auto Repairs & Maintenance Auto Reg & License Business License and Fees Contributions Depreciation Expense Dues and Subscriptions Insurance Disability Insurance Life Insurance Auto Insurance Professional Liability Ins General Liability Insurance Worker's Compensation Medical Insurance Meals and Entertainment Miscellaneous Office Equipment Postage and Delivery Printing and Reproduction Professional Development Professional Fees Legal Fees Accounting Fees Payroll Service Fees Rent Repairs Computer Repairs Equipment Repairs Office Supplies Telephone & Fax Travel Interest Income Other Income Interest Expense Other Expense ! Healthcare Healthcare: Retained Earnings Fee Refunds Fees Consultation Lab Fees Medical Studies Medical Surveys Office (or home) Visit Charges Patient Fees Procedures X-Ray Amortization Expense Automobile Expense Bank Service Charges Cash Discounts Contract Labor Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Insurance Disability Insurance Liability Insurance Malpractice Insurance Work Comp Interest Expense Finance Charge Loan Interest Mortgage Laboratory Fees Licenses and Permits Meals and Entertainment Miscellaneous Office Supplies Postage and Delivery Printing and Reproduction Professional Development Professional Fees Accounting Consulting Legal Fees Reference Materials Rent Repairs Building Repairs Computer Repairs Equipment Repairs Supplies Marketing Medical Office Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses Writeoff ! Insurance Insurance: Capital Stock Retained Earnings Commission income Fees Reimbursed Expenses Sales Services Amortization Expense Automobile Expense Bank Service Charges Cash Discounts Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Insurance Disability Insurance Liability Insurance Work Comp Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Meals and Entertainment Miscellaneous Office Supplies Postage and Delivery Printing and Reproduction Professional Development Professional Fees Accounting Legal Fees Recruiting Rent Repairs Building Repairs Computer Repairs Equipment Repairs Janitorial Exp Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Legal Legal: Client Trust Accounts Client Retainers Undisbursed Client Settlements Settlement Income Legal Fees Income Administrative Fees Misc. Income Reimbursed Expenses - Income Case Related Costs Outside Consultants Reimbursable Expenses Advertising Expense Bank Service Charges Business License & Fees Car/Truck Expense Gas Auto Repairs & Maintenance Registration & License Conferences and Seminars Contributions Depreciation Expense Dues and Subscriptions Insurance Disability Insurance Life Insurance Auto Insurance Professional Liability Ins General Liability Insurance Worker's Compensation Medical Insurance Cleaning/Janitorial Marketing Meals and Entertainment Miscellaneous Office Equipment Postage and Delivery Printing and Reproduction Professional Development Professional Fees Legal Fees - Expense Accounting Fees Payroll Service Fees Rent Repairs Computer Repairs Equipment Repairs Office Supplies Telephone and Fax Travel Utilities Interest Income Early Payment Discounts Other Income Interest Expense Other Expense ! Manufacturing Manufacturing: Customer Deposits Retained Earnings Sales Income Service Income Freight Income Materials - Cost of Goods Sold Direct Labor Wages - Assembly Wages - Installation Inventory Overages/Shortages Vendor Refunds Freight Costs Fall Out/Spoilage Packaging Costs Advertising Expenses Bank Service Charges Business License & Fees Car/Truck Expense Gas Repairs & Maintenance Registration & License Conferences & Seminars Depreciation Expense Dues and Subscriptions Insurance Auto Insurance Professional Liability Ins. General Liability Insurance Worker's Compensation Licenses and Permits Meals and Entertainment Outside Sales Commissions Postage and Shipping Printing and Reproduction Professional Fees Legal Fees Accounting Fees Payroll Services Rent Repairs and Maintenance Computer Repairs Equipment Repairs Office Supplies Telephone and Fax Travel Utilities Other Income Early Payment Discounts Interest Income Other Expenses Finance Charges ! Mfr's Rep/Sales Rep Mfr's Rep/Sales Rep: Retained Earnings Commissions Income Sales Sales Discounts Automobile Expense Bank Service Charges Cash Discounts Commissions Expense Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Filing Fees Insurance Disability Insurance Liability Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Meals and Entertainment Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Accounting Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Supplies Marketing Office Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Wholesale/Distribution Wholesale/Distribution: Sales Income Direct Labor Wages - Warehouse Wages - Delivery Goods Purchases (Cost of Goods) Vendor Refunds Advertising Expense Bank Service Charges Business License & Fees Car/Truck Expense Gas Registration & License Repairs & Maintenance Conferences and Seminars Contributions Depreciation Expense Dues and Subscriptions Insurance Auto Insurance General Liability Insurance Professional Liability Ins. Worker's Compensation Maintenance/Janitorial Marketing Expense Meals and Entertainment Office Equipment Outside Sales Commissions Postage and Shipping Printing and Reproduction Professional Fees Accounting Fees Legal Fees Payroll Service Fees Promotional Expense Rent Repairs and Maintenance Repairs and Maintenance:Computer Repairs Repairs and Maintenance:Equipment Repairs Office Supplies Telephone and Fax Travel Utilities Other Income Early Payment Discounts Interest Income Other Expenses Interest Expense ! Property Management Property Management: Retained Earnings Fee Income Laundry Swimming Pool Fees Vending Commissions Rental Amortization Expense Automobile Expense Bank Service Charges Cash Discounts Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Filing Fees Insurance Disability Insurance Errors & Omissions Liability Insurance Interest Expense Finance Charge Loan Interest Mortgage Lease Commission Licenses and Permits Management Fees Meals and Entertainment Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Accounting Consulting Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Supplies Marketing Office Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Real Estate Broker Real Estate Broker: Retained Earnings Appraisal Fees Brokers' Escrow Fees Commission Income Condo Income Escrow Demand Income Interest Fees Miscellaneous Inc Mortgage Int Earned Mortgage Principal Recd Notary Public Income Property Management Fees Referral Fees Amortization Expense Automobile Expense Bank Service Charges Cash Discounts Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Filing Fees Franchise Fees Insurance Disability Insurance Errors & Omissions Liability Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Meals and Entertainment Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Accounting Consulting Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Supplies Marketing Office Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Restaurant Restaurant: Capital Stock Retained Earnings Fees Reimbursed Expenses Sales Beverages Food Services Amortization Expense Automobile Expense Bank Service Charges Cash Discounts Contributions Cost of sales Beverage Food Depreciation Expense Dues and Subscriptions Equipment Rental Insurance Disability Insurance Liability Insurance Work Comp Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Meals and Entertainment Miscellaneous Music and entertainment Office Supplies Postage and Delivery Printing and Reproduction Professional Fees Accounting Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Janitorial Exp Salaries and wages Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Retail: General Retail: Sales Merchandise Service Consignment Sales Shipping and Handling Discounts Given Cash Discrepancies Overages Shortages Purchases Purchase Discounts Automobile Expense Bad Debt Expense Bank Service Charges Charitable Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Franchise Fees Insurance Health Insurance Liability Insurance Interest Expense Licenses and Permits Marketing & Advertising Meals and Entertainment Merchant Fees Miscellaneous Office Expenses Office Supplies Postage and Delivery Printing and Reproduction Professional Fees Accounting Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Taxes Telephone Travel Utilities Interest Income Other Income Other Expenses ! Service Business Service Business: Retained Earnings Fees Reimbursed Expenses Sales Services Amortization Expense Automobile Expense Bank Service Charges Cash Discounts Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Insurance Disability Insurance Liability Insurance Work Comp Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Meals and Entertainment Miscellaneous Office Supplies Postage and Delivery Printing and Reproduction Professional Development Professional Fees Accounting Legal Fees Recruiting Rent Repairs Building Repairs Computer Repairs Equipment Repairs Janitorial Exp Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses ! Writer/Artist Writer/Artist: Retained Earnings Fee Income Other Regular Income Product Sales Reimbursed Expenses Automobile Expense Bank Service Charges Cash Discounts Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Insurance Disability Insurance Liability Insurance Work Comp Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Meals and Entertainment Miscellaneous Office Supplies Outside Services Postage and Delivery Printing and Reproduction Professional Fees Accounting Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Janitorial Exp Taxes Federal Local Property State Telephone Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses