Chart Of Accounts Detail List Report Company: 9 Name: First Church Fiscal Year Beginning: 1/1/2015 Active Account Only Type.

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1 Department Name: 0 Balance Sheet Accounts Asset Assets Asset Current Assets Asset Cash Asset Petty Cash Asset ABC Bank Church Checking Asset ABC Bank Payroll Checking Asset ABC Bank Savings Asset Investment Co Money Market Asset Total Cash Asset Prepaid Expenses Asset Accounts Receivable (registrations) Asset Pledge Receivable Asset Investments Asset Total Current Assets Asset Net Fixed Assets Asset Land Asset Buildings Asset Computer Equipment Asset Equipment Asset Furnishings Asset Res For Accum Depreciation Asset Total Net Fixed Assets Asset Deposits Asset Total Assets Capital Liabilities & Net Assets Liability Liabilities Liability Current Liabilities Liability Accounts Payable (accrual basis) Liability Credit Card Payable (used in CC Module) Liability Federal Withholding Payable Liability Social Security Payable Liability Medicare Payable Liability State Withholding Payable Liability Retirement Payable Liability Non-cash Clearing Account Liability Accrued Payroll Liability Accrued Expenses - Other Liability Transfers between bank accounts Liability Notes Payable Liability Total Current Liabilities Liability Long Term Liabilities Liability Notes Payable -Long Term Liability Total Long Term Liabilities Page 1 of 10

2 Liability Total Liabilities Capital Net Assets Capital Unrestricted Capital Operating Capital Net Investment in Property & Equip Capital Total Unrestricted Capital Total Net Assets Capital Total Liabilities & Net Assets Department Name: 10 Tithes/Offerings/Misc Income Income Income Income Giving Income Offerings-(Pledged) Income Offerings-(non-Pledged) Income Offerings-(Loose Plate) Income Offerings-(Sunday School) Income Stock Gifts Income Total Giving Income Misc Income Income Interest Income Nursery Income Other Income Facility Use Income Total Misc Income Department Name: 100 Personnel Expense Personnel Expense Salaries Expense Directors Expense Facility Staff Expense Intern Staff Expense Nursery Staff Expense Office Staff Expense Pastoral Housing Expense Pastoral Staff Expense Total Salaries Expense Benefits Expense Auto-Milage Expense Cell Phone-Allowance Expense Dental Insurance Expense Health Insurance Expense Retirement Expense Social Security Page 2 of 10

3 Expense Social Security Allowance (Pastors) Expense Workers Compensation Ins Expense Total Benefits Expense Total Personnel Department Name: 150 Administration Expense Administration Expenses Expense Accountant/Audit Expense Insurance Expense Internet Access Expense Kitchen Supplies Expense Legal Fees Expense Marketing Expense Office Supplies Expense Technology-Equip Maint Expense Technology-Software Expense Website Expense Total Administration Expenses Department Name: 200 Facilities Expense Facilities Expenses Expense Electric Expense Telephone Expense Water/Sewer Expense Custodial Supplies Expense Maintenance-A/C Heating Expense Maintenance-Buildings Expense Maintenance-Grounds Expense Pest Control Expense Security Expense Vehicles Expense Total Facilities Expenses Department Name: 225 Debt Service Expense Debt Service Expense Interest Notes Expense Principal Payment Notes (not GAAP) Expense Total Debt Service Page 3 of 10

4 Department Name: 250 Pastoral Expense Pastoral Expenses Expense Continuing Education Expense Hospitality/Information Table Expense Ministry Contacts Expense Total Pastoral Expenses Department Name: 300 Children Income Net Income/Expenst (Children) Income Camps Income Activities Expense Curriculum/Study Books Expense Ministry Contacts/Gifts Expense Nursery Supplies Expense Outreach Expense Snacks Expense Staff Development Expense Camps Expense Activities Expense VBS Income Total Net Income/Expenst (Children) Department Name: 350 Students Income Net Income/Expense (Students) Income Camps Income Activities Page 4 of 10

5 Expense Curriculum/Study Books Expense Ministry Contacts/Gifts Expense Outreach Expense Staff Development Expense Camps Expense Activities Expense Weds Nite Blast Income Total Net Income/Expense (Students) Department Name: 450 Adults/Community Groups Income Net Income/Expense (Adult/Community Groups) Income Retreats Income Activities Expense Curriculum/Study Books Expense Ministry Contacts/Gifts Expense Outreach Expense Staff Development Expense Retreats Expense Activities Income Total Net Income/Expense (Adult/Community Groups) Department Name: 500 Music/Worship Income Net Income/Expense (Music/Worship) Income Activities Page 5 of 10

6 Expense Communion Supplies Expense Decorations/Banners Expense Ministry Contacts/Gifts Expense Outreach Expense Sound Expense Special Guests Expense Staff Development Expense Activities Income Total Net Income/Expense (Music/Worship) Department Name: 550 Sports Income Net Income/Expense (Sports) Income Camps Income Activities Expense Ministry Contacts/Gifts Expense Outreach Expense Staff Development Expense Camps Expense Activities Income Total Net Income/Expense (Sports) Department Name: 600 All Church Events Income Net Income/Expense (All Church Events) Income Actvities Income Summer Water World Page 6 of 10

7 Income Fall Harvest Festival Expense Activities Expense Christmas Expense Easter Expense Spring Picnic Expense Summer Water World Expense Fall Harvest Festival Income Total Net Income/Expense (All Church Events) Department Name: 750 Missions-Budget Expense Missions Expense Campus Crusade Expense Wycliff Bible Expense Freedom in Christ Expense Salvation Army Expense Homeless Expense Neighborhood Ministries Expense Total Missions Department Name: 990 Non-Cash Expense Non Cash Expense Depreciation Expense Total Non Cash Fund Name: 2 Designated Missions & Benevolence Department Name: 0 Balance Sheet Accounts Asset Assets Asset Current Assets Asset Cash Asset ABC Bank Church Checking Asset ABC Bank Savings Asset ABC Bank Designated Mission Checking Asset Total Cash Asset Investments Asset Total Current Assets Asset Total Assets Capital Liabilities & Net Assets Liability Liabilities Page 7 of 10

8 Liability Current Liabilities Liability Accounts Payable (accrual basis) Liability Credit Card Payables (used in CC Module) Liability Transfers between bank accounts Liability Total Current Liabilities Liability Designated Funds-NOT FASB Liability Kitchen Fund Liability Library Fund Liability Memorial Fund Liability Total Designated Funds-NOT FASB117 Liability Total Liabilities Capital Net Assets Capital Temp Restricted Mission/Benevolence Capital Temp-Res Designated Missions Capital Thanksgiving For Missions Capital African Mission Trip Capital Haiti Mission Trip Capital Colombia Mission Trip Capital Missionary-BB Capital Missionary-CJ Capital Missionary-CN Capital Prison Ministry Capital Habitat for Humanity Capital Phoenix Light House Capital Total Temp-Res Designated Missions Capital Temp-Rest Designated Benevolence Capital Benevolence Capital Food Bank Capital Back to School Capital Total Temp-Rest Designated Benevolence Capital Total Temp Restricted Mission/Benevolence Capital Total Net Assets Capital Total Liabilities & Net Assets Fund Name: 2 Designated Missions & Benevolence Department Name: 910 Designated Missions Income Net Income/Expense (Designated Missions) Income Designated Mission Gifts Income Offerings-Thanksgiving for Missions Income Africa Mission Trip Income Haiti Mission Trip Income Colombia Mission Trip Income Missionary-BB Income Missionary-CJ Income Missionary-CN Page 8 of 10

9 Income Prison Ministry Income Habitat for Humanity Income Phoenix Light House Income Total Designated Mission Gifts Expense Designated Mission Expense Expense Thanksgiving for Missions Expense Africa Mission Trip Expense Haiti Mission Trip Expense Colombia Mission Trip Expense Missionary-BB Expense Missionary-CJ Income Missionary CN Expense Prison Ministry Expense Habitat for Humanity Expense Phoenix Light House Expense Total Designated Mission Expense Income Total Net Income/Expense (Designated Missions) Fund Name: 2 Designated Missions & Benevolence Department Name: 920 Designated Benevolence Income Net Income/Expense (Designated Benevolence) Income Designated Benevolence Gifts Income Offerings-Benevolence Income Offerings-Food Bank Income Offerings-Back To School Income Total Designated Benevolence Gifts Expense Designated Benevolence Expenses Expense Benevolence Expense Food Bank Expense Back to School Expense Total Designated Benevolence Expenses Income Total Net Income/Expense (Designated Benevolence) Fund Name: 3 Building Department Name: 0 Balance Sheet Accounts Asset Assets Asset Cash Asset ABC Bank Chruch Checking Asset ABC Bank Savings Asset Total Cash Asset Total Assets Capital Liabilities & Net Assets Liability Liabilities Liability Current Liabilities Liability Accounts Payable (accrual basis) Liability Credit Card Payable (used in CC Module) Page 9 of 10

10 Liability Transfers between bank accounts Liability Total Current Liabilities Liability Total Liabilities Capital Net Assets Capital Temp Restricted Capital Temp Restricted Building Capital Parking Lot Capital Roof Project Capital Sound System Upgrade Capital Technology Capital Total Temp Restricted Building Capital Total Temp Restricted Capital Total Net Assets Capital Total Liabilities & Net Assets Fund Name: 3 Building Department Name: 990 Building Income Net Income/Expense (Designated Building) Income Designated Building Gifts Income Offerings-Parking Lot Income Offerings-Roof Project Income Offerings-Sound System Upgrade Income Offerings-Technology Income Total Designated Building Gifts Expense Designated Building Expenses Expense Parking Lot Expense Roof Project Expense Sound System Upgrade Expense Technology Expense Total Designated Building Expenses Income Total Net Income/Expense (Designated Building) Page 10 of 10