Chart of accounts

CHART OF ACCOUNTS

ASSETS

1000 CHECKING
1010 SAVINGS
1200 ACCOUNTS RECEIVABLE
1300 PREPAID INSURANCE
1500 FURNITURE AND EQUIPMENT
1550 ACCUMULATED DEPRECIATION

LIABILITIES

2000 ACCOUNTS PAYABLE
2060 ACCRUED PAYROLL
2065 ACCRUED VACATION
2100 FEDERAL WITHHOLDING PAYABLE
2110 FICAMEDICARE
2120 STATE WITHHOLDING
2130 DOPT PAYABLE
2200 FISCAL AMOUNT
2400 DEFERRED REVENUE
2600 NOTES PAYABLE

NET ASSETS

3010 NET ASSETS - UNRESTRICTED
3020 NET INVESTMENT IN FIXED ASSETS
3030 NET ASSETS - TEMPORARILY RESTRICTED
3900 EXCESS OF REVENUE OVER EXPENSE

INCOME

4000 GOVERNMENT GRANTS AND CONTRACTS
4100 FOUNDATION CORPORATION GRANTS
4200 INDIVIDUAL CONTRIBUTIONS
4300 PROGRAM SERVICE FEES
4700 IN-KIND CONTRIBUTIONS
4800 INTEREST INCOME
4900 MISCELLANEOUS INCOME

EXPENSE

5000 SALARIES
5010 FICA & MEDICARE EXPENSE
5020 EMPLOYEE BENEFITS
5030 DOPT EMPLOYERS EXPENSE
5040 WORKERS' COMP INSURANCE

6000 ADVERTISING
6010 BANK FEES
6020 BOARD EXPENSES
6030 CONTRACT SERVICES
6050 DUES, SUBSCRIPTIONS, MEMBERSHIPS
6060 EQUIPMENT - PURCHASE
6070 EQUIPMENT - RENTAL
6080 GIFTS
6090 INSURANCE
6100 MEALS
6110 OFFICE RENT
6120 POSTAGE AND DELIVERY
6130 PRINTING
6140 PROF FEES - ACCOUNTING
6150 PROF FEES - LEGAL
6160 REPAIRS AND MAINTENANCE
6180 SOFTWARE
6190 SUPPLIES - OFFICE
6200 TRAINING/SEMINARS/CONTINUING ED
6210 TRAVEL AND MILEAGE
6220 TELEPHONE
6230 VOLUNTEER EXPENSES
6970 IN-KIND EXPENSE
6980 DEPRECIATION EXPENSE
6990 MISCELLANEOUS EXPENSE