Total Payroll Withholdings. Liability Mortgage (secured debt) Table II line 38. Liability Loan (unsecured debt) Table II line 39

Transcription

1 North Texas Conference Suggested Chart of Accounts for Churches Account Fund Name Account Name Account Number Table #/line # Asset Asset Checking Account Subotal Total Checking Table II line 37 Asset Savings Account Asset Investment Account Total Savings and Investments Table II line 37 Asset Fixed Assets: Land/Buildings/Equipment Total Fixed Assets Table II line 36 Total Assets Liability Accounts Payable Vendors A/P Vendor A/P Vendor A/P Vendor A/P Vendor Vendor names here Vendor names here Vendor names here Vendor names here Liability 941 Payroll Withholding Total Payroll Withholdings Liability Mortgage (secured debt) Table II line 38 Liability Loan (unsecured debt) Table II line 39 Total Loans Total Liabilities Fund General Fund General Fund Balance Fund Building Fund Building Fund Balance Fund Missions Fund Missions Fund Balance Fund Memorial Fund Memorial Fund Balance

2 Fund Memorial Fund Memorial Subfund Fund Memorial Fund Memorial Subfund Fund Memorial Fund Memorial Subfund Fund Fixed Asset Equity Fixed Asset Equity Fund Balance Total Fund Balances Income General Fund Pledged Contributions Table III line 67.a Income General Fund Non-Pledged Contributions Table III line 67.b Income General Fund Loose Offering/Unidentified Gifts Table III line 67.c Total Regular Giving Income General Fund Special Giving - Holiday Income General Fund Special Giving - Six Annual Specials Table III line 68.d Income General Fund Special Gifts - Other Income General Fund Interest Income Table III line 67.d Income General Fund Dividend Income Table III line 67.d Income General Fund Fundraisers Table III line 67.g Income General Fund Equitable Compensation Received Table III line 69.a Income General Fund Advance Special, Apportioned, and Connectional Income Table III line 69.b Income General Fund Other Grants and Financial Support Table III line 69.c Total General Fund Income Income Building Fund Contributions- Building Fund Income Building Fund Capital Campaign Income Table III line 68.a Income Building Fund Building Use Fees/Rental Table III line 67.f Income Building Fund Special Gifts - Maintenance Total Building Fund Income Income Missions Fund Contributions - Missions Income Missions Fund UM Missions Giving Income Misisons Fund Other charitable giving (non-um)

3 Total Missions Fund Income Income Memorial Fund Memorial Giving Table III line 68.b Income Memorial Fund Memorial Giving Subfund Table III line 68.b Income Memorial Fund Memorial Giving Subfund Table III line 68.b Income Memorial Fund Memorial Giving Subfund Table III line 68.b Total Memorial Fund Income Total Income Expense General Fund Apportionments - Conference Expense General Fund Apportionments - District Expense General Fund Apportionments - Mission Society Total Apportionments Expense General Fund Pastor Base Salary Table II line53 Expense General Fund Pastor Housing Allow Table II line 55 Expense General Fund Pastor Pension Table II line 51 Expense General Fund Pastor Medical Ins Table II line 52 Expense General Fund Pastor Accountable Reimbursement Table II line 56 Expense General Fund Pastor Cash Allowance (non-accountable) Table II line 57 Total Pastor Compensation Expense General Fund Associate Pastor Base Salary Table II line54 Expense General Fund Associate Pastor Housing Allow Table II line 55 Expense General Fund Associate Pastor Pension Table II line 51 Expense General Fund Associate Pastor Medical Ins Table II line 52 Expense General Fund Associate Pastor Accountable Reimbursement Table II line 56 Expense General Fund Assoc. Pastor Cash Allowance (non-accountable) Table II line 57 Total Assoc Pastor Compensation Expense General Fund Deacon Base Salary Table II line 58 Expense General Fund Deacon Housing Allow Table II line 58 Expense General Fund Deacon Pension Table II line 58

4 Expense General Fund Deacon Medical Ins Table II line 58 Expense General Fund Deacon Accountable Reimbursement Table II line 58 Expense General Fund Deacon Cash Allowance (non-accountable) Table II line 58 Total Deacon Compensation Expense General Fund Custodian Salary Table II line 60 Expense General Fund Music Director Salary Table II line 60 Expense General Fund Admin Dept. Salaries Table II line 60 Expense General Fund Lay Employee Health Insurance Table II line 60 Expense General Fund Employer Payroll Taxes Table II line 60 Total Lay Employee Compensation Total Payroll Expenses Expense General Fund Telephone - Church Table II line 62 Expense General Fund Telephone - Pastor Table II line 55 Expense General Fund Gas - Church Table II line 62 Expense General Fund Gas - Pastor Table II line 55 Expense General Fund Electric - Church Table II line 62 Expense General Fund Electric - Pastor Table II line 55 Expense General Fund Internet - Church Table II line 62 Expense General Fund Internet - Pastor Table II line 55 Expense General Fund Mobile Phone - Church/Admin Table II line 62 Expense General Fund Mobile Phone - Pastor Table II line 55 Expense General Fund Water- Church Table II line 62 Expense General Fund Water - Pastor Table II line 55 Total Utilities Expense General Fund Office Expense Table II line 62 Expense General Fund Copy Machine Table II line 62 Expense General Fund Postage Table II line 62 Expense General Fund Paper Table II line 62 Expense General Fund Miscellaneous Expense Table II line 62

5 Total Administrative Expenses Expense General Fund Property/Liability Insurance Table II line 62 Expense General Fund Cleaning Supplies Table II line 62 Expense General Fund Property Maintenance/Repairs Table II line 62 Expense General Fund Property Taxes Table II line 62 Total Property Expenses Expense General Fund Sunday School Supplies Table II line 61 Expense General Fund Teacher Training Table II line 61 Expense General Fund Sunday School Adult Table II line 61 Total Christian Education Expenses Expense General Fund Flowers Table II line 61 Expense General Fund Special Speakers Table II line 61 Expense General Fund Bulletins Table II line 61 Expense General Fund Worship Supplies Table II line 61 Total Worship Expenses Expense General Fund Music Material Table II line 61 Expense General Fund Special Musicians Table II line 61 Total Music Expenses Expense General Fund Loan Principal Table II line 63 Expense General Fund Loan Interest Table II line 63 Total Loan Payments Expense Building Fund Building Fund Expenses Total Building Fund Expenses Expense Missions Fund Missions Fund Expenses Expense Missions Fund UM Charitable Causes Table II line 48 Expense Missions Fund Other Charitable Causes (non-um) Table II line 49 Total Missions Fund Expenses Expense Memorial Fund Memorial Fund Expenses Expense Memorial Fund Memorial Expense Subfund Expense Memorial Fund Memorial Expense Subfund Expense Memorial Fund Memorial Expense Subfund

6 Total Memorial Fund Expenses Total Expenses

7 Account Comments

8

9

10

11

12