Petty Cash Record and Reconciliation

Transcription

1 Petty Cash Record and Reconciliation Prepared By: Department: Date Paid To or Received From For Cash Received Cash Disbursed Balance P.C. Reimbursement: Date: Amount: Summary By: Check#: Reconciled by: Cash on Hand: Petty Cash Slips: Total: Over Short Supervisor Approval Disposition Disposition 20-B-1

2 DEPOSIT LOG Name of Parish: Date Account Number Purpose Cash Checks Total 20-B-2

3 COLLECTION DEPOSIT Name of Parish: DATE: 4030 Envelopes EDUCATION 4030 Special Day Religious Education SALES: Youth 4870 Candles Adult 4890 Literature/Books RCIA/OCIA 4910 Religious Articles 4930 Supplies Services SACRAMENTAL PREP Stole Fees Religious Education Baptism Marriage GIFTS: 4170 Gifts and Donations 4555 Camp TACC 4174 Building Funds 4175 Music 4610 Advertising/Bulletin 4176 Tree of Life 4179 Bequests 4694 Interest BDF 4180 Memorials Note Receivable 4830 Rental of Buildings Interest Receivable BDF FUND DRIVE Pledges Pledges 4130 BDF Refund FUND ACCOUNTS 2331 Altar Society PARISH ACTIVITIES 4350 Festival 2332 St. Vincent De Paul 4371 Spaghetti Dinner 2334 Guadalupe Society 4372 Chili Dinner 4373 P.V. Functions 2333 Ave Maria TOTAL COLLECTION Batch# BDF Mass Fund: 20-B-3

4 FUND DEPOSIT Name of Parish: Deposit Date: Reference (Batch No.) (NOTE: Attach deposit slip(s) and receipt of funds Count Sheet to this form) ACCT. NO. DESCRIPTION AMOUNT 4030 Offertory Receipts Envelopes 4050 Offertory Receipts Loose Coin & Currency 4070 Holy Days/Collections 4110 BDF Pledge Payments 4130 BDF Refund 4150 Fund Drive 4190 Gifts & Bequests Restricted 4210 Gifts & Bequests - Unrestricted 4250 Grants Restricted 4270 Grants Unrestricted 4330 Special Events - Bazaars 4350 Special Events Festival 4370 Special Events Other: 4390 Bingo Receipts 4410 Raffle Receipts 4430 Coffee and Donuts 4450 Other Activities: 4510 Program Fees 4530 Parish Mission/Retreats: 4550 Religious Education: 4570 Sacramental Preparation: 4610 Advertising Revenue: 4630 Cemetery Lots 4650 Insurance Proceeds: 4670 Insurance Proceeds Disbursed 4690 Interest Income: 4710 Investment Gains (Loss) 4730 Mass Stipends 4750 Parish Organization Donations: 4770 Poor Box Receipts 4790 Reimbursement/Refunds: 4810 Rental Income Books 4830 Rent Income Building 4850 Sales Assets 4870 Sales Candles 20-B-3

5 4890 Sales Literature/Books 4910 Sales Religious Articles 4930 Sales Supplies/Services 4950 Sales Vending Machine 4970 Stole Fees: FUNDS DEPOSITED INTO FOLLOWING CASH ACCOUNT 1030 Total Deposit/Checking (Operating Fund) $ 1050 Total Deposit/Checking (Bingo Fund) $ 1070 Total Deposit/Checking (Mass Stipends) $ 20-B-3

6 CASH SHEET Name of Parish: DATE: Collections: CHURCH INCOME: DIOCESAN COLLECTIONS 4030 Envelope Collection 2071 Black & Native 4250 Loose Collection 2072 Catholic Relief Services 4030 Special Day Collection 2073 Holy Land 2074 Catholic Home Missions 2075 Latin America 2076 Peter s Pence 2077 Central/Eastern Churches Total Envelope Collection Other Collections 415 BDF Pledges World Missions (Home/Foreign) 2081 Mission CO-OP Summer Mission 2082 Diocesan Disaster Fund 2083 Rice Bowl 2084 Other Diocesan Collections FUND ACCOUNTS: 4174 Building Fund 2331 Altar Society Envelopes 2331 Altar Society Flowers TOTAL DEPOSIT SIGNED: SIGNED: BATCH# TITHE: BDF: 20-B-3

7 WEEKLY INCOME STATEMENT Name of Parish: Date: LOOSE COLLECTION LOOSE CHECKS Checks ENVELOPES MISSION Currency Coin RELIGIOUS EDUCATION SPECIAL COLLECTION COFFEE & DONUTS DONATIONS CONTINGENCY FUND HALL DEPOSIT RENTALS TOTAL 20-B-3

8 FORM TO RECORD RECEIPT OF FUNDS (Attach form to Fund Deposit form) Name of Parish: 1. Offertory Funds for Weekend of (Date) Date: a. Regular Envelope Offertory $ b. Loose Collection $ 2. BDF Campaign $ 3. Diocesan Collections: e.g., Latin America a. b. 4. Other Collections e.g. Good Friday, All Saints, Etc. a. b. 5. Other Funds Received: a. b. c. d. e. f. g. h. i. j. k. TOTAL DEPOSIT $ Signature of Counter Signature of Counter 20-B-3

9 CASH RECEIPTS JOURNAL Name of Parish: DATE Payee Description Account # Amount Cash/Ck # 20-B-3

10 MONEY COUNT WORKSHEET Name of Parish: Date: Fund: CURRENCY: $ = $ $ = $ $ = $ $ = $ $ = $ $ = $ = $ TOTAL $ COIN: $ = $ $ = $ $ = $ $ = $ $ = $ TOTAL $ CHECKS: TOTAL $ FUND TOTAL $ 20-B-4

11 Offertory Summary July through June Name of Parish: Y-T-D Y-T-D Number No. of Reg. % of Reg. Avg. Envelope Avg. Loose Envelope Loose Total Registered Families Families Contribution Contribution Parish Contribution Contribution Contribution Families Contributing Contributing Per Week Per Week July Totals Y-T-D Aug. Totals Y-T-D Sept. Totals Y-T-D Oct. Totals Y-T-D Nov. Totals Y-T-D 20-B-5

12 Offertory Summary Page 2 Dec. Totals Y-T-D Jan. Totals Y-T-D Feb. Totals Y-T-D Mar. Totals Y-T-D Apr. Totals Y-T-D May Totals Y-T-D June Totals Y-T-D 21-B-5

13 BANK RECONCILIATION Month Ended: Name of Parish: Prepared by & Date: Reviewed by & Date: General Ledger Account No. Acct. Name Bank Name: Bank Acct. #: Balance per bank statement Add Deposits in transit (List) Date of Deposit Amount Total deposits in transit Deduct Outstanding checks (List) PAYEE Total from Exhibit B-1 (if applicable) Check Date Check Number Amount Total outstanding checks Other reconciling items (describe) Amount Balance per general ledger 20-B-6

14 BANK RECONCILIATION Month Ended: Name of Parish: General Ledger Account No. Prepared by & Date: Reviewed by and Date: PAYEE NAME CHECK DATE CHECK NUMBER AMOUNT TOTAL INSTRUCTIONS: (1) This form should be used to list the outstanding checks as of the reconciling date. (2) The total of this page(s) should be transferred to the bank reconciliation. 20-B-6

15 ACCOUNTS OR PLEDGES RECEIVABLE BALANCING Month Ended: Name of Parish: PART ONE Balance per Receivable Subsidiary Listing $ Describe reconciling items and attach support Less Charges posted to Subsidiary not posted to G/L Plus Payments or Credits posted to Subsidiary not posted to G/L Balance per General Ledger $ PART TWO Balance per General Ledger $ Activity posted to General Ledger not posted to Subsidiary Balance Per Receivable Subsidiary Listing $ All reconciling items should be reviewed and resolved by next month end 20-B-7

16 General Ledger Account No: PARISH NAME: PROPERTY AND EQUIPMENT ADDITIONS Fiscal Year: Prepared by & Date: Reviewed by & Date: Vendor Vendor Invoice Date Description New or Used Estimated Life Date Placed in Service Serial Number Cost TOTAL INSTRUCTIONS Prepare a separate listing and/or total for each property account. 20-B-8

17 Prepared by and Date: Reviewed by and Date: PARISH NAME: PROPERTY AND EQUIPMENT DISPOSALS Fiscal Year: General Ledger Account No: Description Serial Number Dates Sold/Acq Cost Accumulative Depreciation Book Value Proceeds Gain or (Loss) TOTALS INSTRUCTIONS (1) Prepare separate listing AND total for each property account. 20-B-9

18 Prepared by and Date: Reviewed by and Date: Name of Parish: PROPERTY AND EQUIPMENT - SUMMARY FISCAL YEAR END Assets at Cost Accumulative Depreciation Proceeds Gain Account Beginning Retirements Ending Account Beginning Prov. For Retirements Ending from or Description Number Balance Additions Disposals Balance Number Balance Depreciation Disposals Balance Sales (Loss) Totals INSTRUCTIONS: Reconciliation of Depreciation to general ledger Amount General Ledger Acct.# General Ledger Acct.# General Ledger Acct.# General Ledger Acct.# Totals of Colums 5, 8, 10, and 13 should agree to the related general ledger account balances 20-B-10

19 ACCOUNTS PAYABLE BALANCING Month Ended: Name of Parish: PART ONE Balance Per Accounts Payable Subsidiary Listing $ Describe reconciling items and attach support Less Charges Payables posted to Subsidiary not posted to G/L Plus Payments or Debits posted to Subsidiary not posted to G/L Balance per General Ledger $ PART TWO Balance per General Ledger $ Activity posted to General Ledger not posted to Subsidiary Balance Per Account Payable Subsidiary Listing $ All reconciling items should be reviewed and resolved by next month end 20-B-11

20 Prepared by and date: Reviewed by and Date: PAYROLL TAXES PAYABLE Period End Date: Name of Parish: DESCRIPTION 1 2 ACCOUNT NUMBER 3 ACCOUNT BALANCE 4 PER TAX RETURN 5 DATE PAID Withheld: Federal Income Tax FICA State Income Tax Other (describe) Accrued: FICA 20-B-12

21 Prepared by and Date: Reviewed by and Date: ACCRUED SALARIES AND WAGES FISCAL YEAR END Name of Parish: General Ledger Acct. # 1 PRIEST SALARIES 2 OFFICE SALARIES 3 OTHER 4 TOTAL Total Payroll for Period Which Includes Last Day of Fiscal Year Total Number of Days in Last Pay Period Number of above days that occurred Prior to the end of the fiscal year Percentage of Payroll to Accrue Accrued Payroll Date above Payroll was Paid INSTRUCTIONS (1) Column headings should reflect general ledger expense accounts for salaries and wages (2) Sales commissions or other payments which are earned on a formula or incentive basis should be shown on a separate schedule 20-B-13

22 PARISH INDEBTEDNESS REPORT As of June 30, Name of Parish: Complete the following schedule of Parish Indebtedness (i.e. all loans, mortgages, bonds payable etc.) Do not include ordinary recurring accounts payable Payable To Description of Purpose Date Incurred Maturity Date Interest Rate Balance 6/30/ Amount of Principal Reduction 7/1/ - 6/30/ Amount of Interest Paid 7/1/ - 6/30/ Balance 6/30/ Totals Detail Breakout TO: PURPOSE DATE CHK NO. PRINCIPAL INTEREST TOTAL 20-B-14

23 MATURITIES OF LONG-TERM DEBT Fiscal Year End Date: Name of Parish: Prepared by and Date: Reviewed by and Date: Note No. Payee 1 Principal Balance End-of- Year 2 Due Date (Year) 3 Due Date (Year) 4 Due Date (Year) 5 Due Date (Year) 6 Due Date (Year) 7 Due Date (Year) TOTALS 20-B-15

24 Name of Parish: FUNDS HELD IN TRUST FOR OTHERS Period Ended: Beginning Less: Investment Plus Plus Less Plus Ending Mission Balance Fees Dividends Capital Appreciation Withdrawals Deposits Balance B-16

25 SCRIP INVENTORY Month Ended: Name of Parish: Vendor Denom Quantity Cost Retail Value TOTALS 20-B-17