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Chart of Accounts – Parishes
Account Definitions
Account # Account Description Comments
500 Income
501 Sunday Collections Funds received in the weekly Sunday collections
502 Holy Days Extra collections taken on Holy Days, Christmas,
Easter, etc.
503 Special Parish
Collections
Collections taken for specified parish needs
503A Building Fund Special collections taken or donations made for
the purpose of building and maintenance
503B Gifts/Bequests Bequests are funds received from wills or
memorials
504 Stole Fees Funds received from ceremonial services, such as
weddings and funerals
505 Diocesan Collections Misc. Diocesan collections
505A Capital Campaign Funds received for the Capital Campaign
506 Catholic Charities Funds received for Catholic Charities
507 ACA Income Funds received for the Annual Catholic Appeal
508 ACA Rebate Rebate received from the Diocese for Annual
Catholic Appeal donations over and above the
goal set for the parish
509 Extension Grant Grants received from the Extension Society
510 Diocesan Grants Grants received from the Diocese
511 Diocesan Loans Loans received from the Diocese
512 Diocesan Savings
Interest
Interest earned on Diocesan savings
513 Diocesan Savings W/D Withdrawals from Diocesan savings
514 Property Sales Funds received from the gain on the sale of
property
515 Notes/Principal Principal payments received from loans to others
516 Notes/Interest Interest payments received from loans to others
517 Bank Interest Interest earned on checking account
518 Reimbursement Funds reimbursed to the parish
519 Other Income
600 Expenses to Pastoral
Office
601 Diocesanum Funds paid to the Diocese, based on the amount
of Sunday collections
602 Liability Insurance Payments made for Liability Insurance premiums
602A CCD Student Insurance Payments made for Student Liability Insurance
premiums
603 Fire & Peril Insurance Payments made for Fire & Peril Insurance
premiums
604 Employee Health Payments made for Employee Health Insurance
premiums
605 Clergy
Health/Supplemental
Payments made for Clergy Health
Ins./Supplemental Health
605A Clergy LTC Insurance Payments made for Clergy Long-term care
Insurance premiums
606 Clergy Retirement Payments made for Clergy Retirement
607 Diocesan Loan
Principal
Payments made for principal portion of loan
Diocesan Loan Interest Payments made for interest portion of loan
608 Diocesan Savings
Deposit
Deposits made to Diocesan savings account
608A Diocesan Foundation Donations forwarded to Diocese for Diocesan
Foundation
609 Diocesan Collections Donations forwarded to Diocese for Diocesan
collections
609A Capital Campaign Donations forwarded to Diocese for Capital
Campaign
610 Catholic Charities Catholic Charities donations forwarded to
Catholic Charities
611 ACA to Diocese Donations forwarded to Diocese for ACA
700 Church/Rectory
701 Rectory Expenses Expenses incurred for the maintenance of the
rectory, including groceries and supplies
702 Repairs & Maintenance Repair and maintenance for building, grounds and
equipment
703 Travel Expense Payments made for reimbursement of travel
expenses in conjunction with parish-related travel
704 Auto Expense Clergy auto expenses
705 Salaries (Gross)
Pastor Wages paid to the parish Pastor
Assistant Wages paid to the Associate Pastor
Other Wages paid to other parish employees
Tax Withheld (-) Federal income tax withheld from wages
Insurance Withheld (-) Insurance withheld from wages
Retirement Withheld(-) Retirement withheld from wages
706 Church Supplies Expenses incurred for the operation of the church
707 Church Utilities Electricity, gas, water, sewer, garbage, cable,
internet
708 Insurance (Other) Other insurance premiums
709 FICA Parish portion of FICA taxes paid
State Industrial State Industrial premiums paid
710 Employer Retirement Employer portion of Retirement for employees
711 Office Expense Expenses incurred by the parish office
712 Gifts & Donations Gifts or donations made by the parish
713 School Subsidy Payments made by parish for Catholic school
support
714 Religious Education
Expenses
Expenses incurred for Religious Education
716 Property Tax Amounts paid for property taxes
717 Fixed Assets Assets that cost $500 or more
Automobile Automobiles owned by parish, used specifically
for church purposes
Land Vacant land or other property not specifically
used for church purposes
Equipment Include the cost of purchasing equipment. If
original cost is not available, insured value can be
used.
Building &
Improvement
Include the cost of purchase of building and
improvements
Furniture & Fixtures Include the cost of purchasing furniture and
fixtures. If original cost is not available, insured
value can be used.
800 Special Accounts Misc. Expense Accounts
Note: Anything $500.00 or more is capitalized (fixed assets).
Chart of Accounts - Schools
Account Definitions
Account
#
Account Description Comments
500 Income
501 Tuition/Current Year Tuition received for the current school year
Previous Year Tuition received for the previous school year
502 Registration Fees Registration fees received
503 Parish Subsidy Funds received from the parish(es) for their
support of Catholic education
504 Development Fund Income received for Development Fund
505 Fundraisers Income received from fundraisers
506 Rent Income Rent received from tenant(s)
507 Diocesan Savings Interest Interest earned on Diocesan savings
508 Diocesan Savings W/D Withdrawals from Diocesan savings
Misc. Income Misc. income received
600 Expenses to Pastoral
Office
601 Liability Insurance Payments made for liability insurance premiums
602 Fire & Peril Insurance Payments made for fire & peril insurance
premiums
603 Employee Health
Insurance
Payments made for employee health insurance
premiums
604 Diocesan Savings
Deposits
Deposits made to Diocese savings account
604A Diocesan Foundation Donations forwarded to Diocese for Diocesan
Foundation
605 Diocesan Loan Principal Payments made for principal portion of loan
Diocesan Loan Interest Payments made for interest portion of loan
700 School Expenses
701 Salaries (Gross) Wages paid to school employees
Tax Withheld (-) Federal income tax withheld from wages
Insurance Withheld Insurance withheld from wages
Retirement Withheld Retirement withheld from wages
702 Payroll Taxes/FICA Parish portion of payroll taxes
State Industrial State Industrial premiums paid
703 Retirement Employer portion of retirement paid
704 Office Expenses Expenses incurred by the school office
705 Books & Supplies Cost of books and supplies
706 Building Expenses Expenses related to buildings used for school
purposes (other than repairs and maintenance)
707 Repairs & Maintenance Repair and maintenance for building, grounds
and equipment
708 Utilities Electricity, gas, water, sewer, garbage, cable,
internet
709 Fixed Assets Assets that cost $500 or more
Land/Auto Vacant land or other property not specifically
used for church purposes; Automobiles
Equipment Include the cost of purchasing equipment. If
original cost is not available, insured value can
be used.
Building & Improvements Include the cost of purchase of building and
improvements
Furniture & Fixtures Include the cost of purchasing furniture and
fixtures. If original cost is not available, insured
value can be used.
710 Misc. Expenses
Note: Anything $500.00 or more is capitalized (fixed assets).
Chart of Accounts - Institutions
Account Definitions
Account
#
Account Description Comments
100 Income
100 ACA Income Funds received from the Annual Catholic
Appeal
101 Diocesan Grants Grants received from the Diocese
101A Diocesan Loans Loans received from the Diocese
102 Donations Donations received
103 Program Income Income received from specific programs
104 Diocesan Savings Interest Interest earned on Diocesan savings
104A Diocesan Savings W/D Withdrawals from Diocesan savings
105 Grants Other grants received
106 Other Other Income
200 Expenses
200 Salaries (Gross) Wages paid to employees
201 Salaries (Clergy) Wages paid to Clergy
301 FICA Employer portion of FICA taxes paid
302 State Industrial State Industrial premiums paid
303 FUTA Federal unemployment insurance premiums
paid by employer
304 Excise Tax Excise tax paid
305 SUTA Expense State unemployment insurance premiums paid
by employer
401 Diocesan Health Insurance Employer portion of employee health insurance
premiums
401A Employee Contribution Employee portion of health insurance premiums
402 Other Health Insurance Other health insurance premiums
402A Clergy Health Insurance Clergy health insurance premiums
403 Employee Retirement Employer portion of employee retirement
403A Clergy Retirement Employer portion of Clergy retirement
501 Office Rent Rent paid for office space
502 Telephone/Utilities Telephone, electricity, gas, water, sewer,
garbage, cable, internet
503 Office Expense Expenses incurred by the office
504 Printing/Publication Printing/publication expenses
505 Postage Postage expense
506 Program Supplies Cost of supplies for program
507 Library, Audio-Visual Cost of books, supplies, etc.
508 Contractual Services Payments made to individuals (not employees)
for services rendered for building and grounds,
reportable on IRS Form 1099
509 Professional Fees Payments made for professional services
510 Diocesan Liability
Insurance
Payments made for liability insurance
premiums
511 Diocesan Fire Insurance Payments made for fire insurance premiums
601 Mileage Reimbursement Payments made for the reimbursement of
mileage for program-related expenses
602 Conf./Travel Expense Payments made for reimbursement of
conference fees and/or travel expenses for
program-related conferences and/or travel
604 Auto Expenses Repair and maintenance costs for automobile
used for program purposes
701 Office Equipment Cost to purchase office equipment
702 Repairs & Maintenance Repair and maintenance to building, grounds
and equipment
703 Capital Expenses Fixed Assets (assets that cost $500 or more)
704 Auto Purchase Cost to purchase automobile for program use
801 Diocesan Loan Principal Payments made on Diocese loan principal
801A Diocesan Loan Interest Payments made on Diocese loan interest
802 Diocesan Savings Deposit Deposits made to Diocesan savings account
803 Other Other Expenses
Note: Anything $500.00 or more is capitalized (fixed assets).