Templates United States of America

Templates Accounting Business USA

Templates Accounting Business without VAT/Sales Tax USA

Double entry Accounting for company | USA | Account numbers

USA

Business

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Documentation: Double-Entry Accounting

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Starter Company

Basic Currency: USD

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1

		BALANCE SHEET

		ASSETS
	11200	Bank Account USD	12
	11201	Bank Account CAD	12
	11202	Bank Account EUR	12
	11300	Petty Cash	12
120		Accounts Receivable	12	1
	12200	Allowance for Bad Debts	12
	12400	Accounts Receivable - Other	12
	12500	Due from Shareholder	12
	12600	Due from Employees	12
	12700	Investments	12
	12800	Income Taxes Recoverable	12
	12850	Sales Taxes Recoverable	12
	13000	Inventory	12
	14000	Prepaid Expenses	12
	14100	Prepaid Deposits	12
12		Total Current Assets	100

	15110	Furniture and Equipment	15
	15120	Furn. & Equip. - Acc. Am.	15
	15210	Computer Equipment	15
	15220	Computer Equip. - Acc. Am.	15
	15310	Vehicle	15
	15320	Vehicle - Acc. Am.	15
15		Total Long Term Assets	100
100		TOTAL ASSETS	00	1

		LIABILITIES & EQUITY
		LIABILITIES
220		Accounts Payable	22	1
	22200	Accrued Liabilities	22
	22300	Accounts Payable - Other	22
	22400	Visa payable	22
	23500	Sales tax payable	22
	23510	Sales Tax automatic	22
	23800	Accrued Payroll	22
	23900	Source Deductions Payable	22
	24000	Corporate Tax Payable - Fed.	22
	24100	Corporate Tax Payable - Prov.	22
	25300	Line of Credit	22
	25400	Due to Shareholder	22
	25900	Current Portion of Debt - ST	22
22		Total Current Liabilities	2

	26200	Term Loan	26
	26300	Current Portion of Debt - LT	26
26		Total Long Term Liabilities	2
2		Total Liabilities	2-3

		EQUITY
	31000	Common Shares	3
	38000	Retained Earnings	3
3800		(Profit)/Loss for the period	3	1
	39000	Dividends	3
3		Total Equity	2-3
2-3		TOTAL LIABILITIES & EQUITY	00	1


		INCOME STATEMENT

		REVENUE
	41100	Sales	4
	41900	Other Income	4
	44000	Exchange Gain/Loss	4
4		TOTAL REVENUE	L01	1

		COST OF SALES
	51100	Inventory - Opening	5
	51200	Purchases	5
	52000	Freight	5
	52200	Inventory - Closing	5
	52300	Direct Materials	5
	52400	Subcontractors	5
	55100	Salaries and Wages	5
	55200	CPP Expense	5
	55300	EI Expense	5
	55400	WSIB Expense	5
	55500	Benefit Plan	5
	55600	EHT Premiums	5
5		Total COST OF SALES	L01
L01		GROSS MARGIN	L02	1
		EXPENSES
	61050	Accounting	6
	61100	Advertising & Marketing	6
	61200	Amortization	6
	61400	Bad Debts	6
	61500	Bank Charges & Interest	6
	61550	Business Tax & Licences	6
	61600	Courier	6
	61620	Computing expenses	6
	61650	Consulting Fees	6
	61700	Dues & Subscriptions	6
	61800	Education & Training	6
	61900	Equipment Rental	6
	62000	Insurance	6
	62100	Interest on Debt	6
	62200	Legal Fees	6
	62250	Management Salaries	6
	62300	Meals & Entertainment	6
	62400	Miscellaneous	6
	62500	Office Supplies	6
	62600	Rent	6
	62700	Repairs & Maintenance	6
	63100	Supplies	6
	63200	Telephone & Internet	6
	63300	Travel & Parking	6
	63400	Utilities	6
	63500	Vehicle Expenses	6
6		Total EXPENSES	L02	1
L02		Income Before Income Taxes	L03
	90000	Income Tax Provision	9
9		Total Income Taxes	L03	1

L03		NET (INCOME)/LOSS	3800	1

00		Total Debit/Credit Balance should be 0


		Customers/Debtors
	C0001	Customer A	120A
	C0002	Customer B	120A
	C0003	Customer C	120A
	C0004	Customer D	120A
	C0005	Test client	120A
	C0006	R J Sample Co	120A
120A		Total Customers	120	1


		Suppliers/Creditors
	S0001	Supplier A	220A
	S0002	Supplier B	220A
	S0003	Supplier C	220A
	S0004	Supplier D	220A
	S0005	Supplier E	220A
220A		Total Suppliers	220	1

		Cost and profit centers
		Departments (CC1)
	.OTT	Department 1	TDE
	.TOR	Department 2	TDE
TDE		Total Department Expenses

		Projects (CC2)
	,JOB1	Project 1	TPR
	,JOB2	Project 2	TPR
TPR		Total Projects

		Other (CC3)
	;OT-1	Other 1	TOT
	;OT-2	Other 2	TOT
TOT		Total Other

		Segments
	:	Branch	TS1
	:01	Ottawa	TS1
	:02	Wancouver	TS1
TS1		Total Branch

	::	Sectors	TS2
	::01	Sales	TS2
	::02	Reasearch	TS2
TS2		Total sectors

Multi-currency Accounting for company | USA | Account numbers

USA

Double-Entry Accounting with foreign currencies

Business

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Documentation: Double-Entry Accounting with foreign currencies

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Starter Company

Basic Currency: USD

Double-entry with foreign currencies

Table: Accounts
Group	Account	Description	Currency	Sum In	Gr1

		BALANCE SHEET

		ASSETS
	11200	Bank Account USD	USD	12
	11201	Bank Account CAD	CAD	12
	11202	Bank Account EUR	EUR	12
	11300	Petty Cash	USD	12
120		Accounts Receivable		12	1
	12200	Allowance for Bad Debts	USD	12
	12400	Accounts Receivable - Other	USD	12
	12500	Due from Shareholder	USD	12
	12600	Due from Employees	USD	12
	12700	Investments	USD	12
	12800	Income Taxes Recoverable	USD	12
	12850	Sales Taxes Recoverable	USD	12
	13000	Inventory	USD	12
	14000	Prepaid Expenses	USD	12
	14100	Prepaid Deposits	USD	12
12		Total Current Assets		100

	15110	Furniture and Equipment	USD	15
	15120	Furn. & Equip. - Acc. Am.	USD	15
	15210	Computer Equipment	USD	15
	15220	Computer Equip. - Acc. Am.	USD	15
	15310	Vehicle	USD	15
	15320	Vehicle - Acc. Am.	USD	15
15		Total Long Term Assets		100
100		TOTAL ASSETS		00	1

		LIABILITIES & EQUITY
		LIABILITIES
220		Accounts Payable		22	1
	22200	Accrued Liabilities	USD	22
	22300	Accounts Payable - Other	USD	22
	22400	Visa payable	USD	22
	23500	HST Charged on Sales	USD	22
	23510	HST Paid on Purchases	USD	22
	23520	HST Instalments	USD	22
	23530	HST Payable	USD	22
	23600	PST Payable	USD	22
	23700	GST & QST Payable	USD	22
	23800	Accrued Payroll	USD	22
	23900	Source Deductions Payable	USD	22
	24000	Corporate Tax Payable - Fed.	USD	22
	24100	Corporate Tax Payable - Prov.	USD	22
	25300	Line of Credit	USD	22
	25400	Due to Shareholder	USD	22
	25900	Current Portion of Debt - ST	USD	22
22		Total Current Liabilities		2

	26200	Term Loan	USD	26
	26300	Current Portion of Debt - LT	USD	26
26		Total Long Term Liabilities		2
2		Total Liabilities		2-3

		EQUITY
	31000	Common Shares	USD	3
	38000	Retained Earnings	USD	3
3800		(Profit)/Loss for the period		3	1
	39000	Dividends	USD	3
3		Total Equity		2-3
2-3		TOTAL LIABILITIES & EQUITY		00	1


		INCOME STATEMENT

		REVENUE
	41100	Sales	USD	4
	41900	Other Income	USD	4
	44000	Exchange Gain/Loss	USD	4
4		TOTAL REVENUE		L01	1

		COST OF SALES
	51100	Inventory - Opening	USD	5
	51200	Purchases	USD	5
	52000	Freight	USD	5
	52200	Inventory - Closing	USD	5
	52300	Direct Materials	USD	5
	52400	Subcontractors	USD	5
	55100	Salaries and Wages	USD	5
	55200	CPP Expense	USD	5
	55300	EI Expense	USD	5
	55400	WSIB Expense	USD	5
	55500	Benefit Plan	USD	5
	55600	EHT Premiums	USD	5
5		Total COST OF SALES		L01
L01		GROSS MARGIN		L02	1
		EXPENSES
	61050	Accounting	USD	6
	61100	Advertising & Marketing	USD	6
	61200	Amortization	USD	6
	61400	Bad Debts	USD	6
	61500	Bank Charges & Interest	USD	6
	61550	Business Tax & Licences	USD	6
	61600	Courier	USD	6
	61620	Computing expenses	USD	6
	61650	Consulting Fees	USD	6
	61700	Dues & Subscriptions	USD	6
	61800	Education & Training	USD	6
	61900	Equipment Rental	USD	6
	62000	Insurance	USD	6
	62100	Interest on Debt	USD	6
	62200	Legal Fees	USD	6
	62250	Management Salaries	USD	6
	62300	Meals & Entertainment	USD	6
	62400	Miscellaneous	USD	6
	62500	Office Supplies	USD	6
	62600	Rent	USD	6
	62700	Repairs & Maintenance	USD	6
	63100	Supplies	USD	6
	63200	Telephone & Internet	USD	6
	63300	Travel & Parking	USD	6
	63400	Utilities	USD	6
	63500	Vehicle Expenses	USD	6
6		Total EXPENSES		L02	1
L02		Income Before Income Taxes		L03
	90000	Income Tax Provision		9
9		Total Income Taxes		L03	1

L03		NET (INCOME)/LOSS		3800	1

00		Total Debit/Credit Balance should be 0


		Customers/Debtors
	C0001	Customer A	USD	120A
	C0002	Customer B	USD	120A
	C0003	Customer C	USD	120A
	C0004	Customer D	USD	120A
	C0005	Test client	USD	120A
	C0006	R J Sample Co	USD	120A
120A		Total Customers		120	1


		Suppliers/Creditors
	S0001	Supplier A	USD	220A
	S0002	Supplier B	USD	220A
	S0003	Supplier C	USD	220A
	S0004	Supplier D	USD	220A
	S0005	Supplier E	USD	220A
220A		Total Suppliers		220	1

		Cost and profit centers
		Departments (CC1)
	.OTT	Department 1	USD	TDE
	.TOR	Department 2	USD	TDE
TDE		Total Department Expenses

		Projects (CC2)
	,JOB1	Project 1	USD	TPR
	,JOB2	Project 2	USD	TPR
TPR		Total Projects

		Other (CC3)
	;OT-1	Other 1	USD	TOT
	;OT-2	Other 2	USD	TOT
TOT		Total Other

		Segments
	:	Branch		TS1
	:01	Ottawa		TS1
	:02	Wancouver		TS1
TS1		Total Branch

	::	Sectors		TS2
	::01	Sales		TS2
	::02	Reasearch		TS2
TS2		Total sectors

Table: Exchange rates
Ref.Currency	Currency	Text
	CAD	Canadian Dollar
	EUR	Euro

Templates Accounting Business with VAT/Sales Tax USA

Cash Manager with Sales Tax | USA

USA

Cash Manager with VAT/Sales tax

Business

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Documentation: Cash Manager with VAT/Sales tax

Sole Proprietorship (accounts literals) | Incomes & Expenses Accounting with Sales Tax | USA

USA

Income & Expense Accounting with vat/sales tax

Business

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Documentation: Income & Expense Accounting with vat/sales tax

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Sole proprietorship

Basic Currency: CAD

Income & Expense accounting with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In
		Financial position
		Assets	1
	Cash	Cash	1
	Bank	Bank assets	1
	Visa	Credit card Visa	1
1		Total Assets	1-2

		Liabilities	2
	Suppliers	Suppliers	2
	Loan	Bank loan	2
	ST	Sales Tax owned	2
	STA	Sales Tax (automatic account)	2
2		Total Liabilities	1-2
1-2		Net Assets

Table: Categories
Group	Category	Description	Sum In
		CASH FLOW

		INCOME	3
	Sales	Cash sales	3
	Miscellaneous income	Miscellaneous cash receipts	3
	Interest income	Interest income	3
	Tax refund	Income tax refund	3
3		TOTAL INCOME	3-4

		EXPENSES	4
	Product costs	Direct product/service costs	4
	Salaries	Salaries direct	4
	Payroll taxes	Payroll taxes and benefits direct	4
	Supplies	Supplies	4
	Advertising	Advertising and promotion	4
	Automobile	Automobile/Transportation	4
	Bank charges	Bank service charges	4
	Licenses	Business licenses and permits	4
	Charity	Charitable contributions	4
	Computer	Computer and internet	4
	Education	Continuing education	4
	Subscriptions	Dues and subscriptions	4
	Insurance	Insurance	4
	Meals	Meals and entertainment	4
	Merchant fees	Merchant account fees	4
	Office supplies	Office supplies	4
	Postage	Postage and delivery	4
	Printing	Printing and reproduction	4
	Legal services	Professional and Legal services	4
	Rent	Rental payments	4
	Subcontractor	Subcontractor	4
	Telephone	Telephone	4
	Travel	Travel	4
	Utilities	Utilities	4
	Website	Website development	4
	Other costs	Other costs	4
	Interest expense	Interest expense	4
	Tax expense	Income tax expense	4
4		TOTAL EXPENSES	3-4

3-4		OPERATING RESULT	00


		CAPITAL IN	6
	Loan injections	Loan injections	6
	Owners injections	Cash injections by owners	6
	Sales fixed assets	Sales of fixed assets	6
6		TOTAL CAPITAL IN	5-6

		CAPITAL OUT	5
	Loan reimbursements	Loan reimbursements	5
	Owners disbursements	Cash disbursements to owners	5
	Purchases fixed assets	Purchases of fixed assets	5
5		TOTAL CAPITAL OUT	5-6

5-6		CHANGE IN CAPITAL	00

00		NET CASH CHANGE - Inflow(+) Outflow(-)

Table: VAT codes
VAT Code	Description	%VAT
	Last update: Jan xx, 2020

	State X1 (paid ST, county)
	Sales tax charged County A1
CZipCode1	ST Charged for City 1	7.00
CZipCode2	ST Charged for City 2	7.20
	Sales tax paid County A1
PZipCode1	ST paid for City 1	7.00
PZipCode2	ST paid for City 2	7.20
	Total sales tax for County A2	1.50

CZipCode3	ST Charged for City 3	7.10
CZipCode4	ST Charged for City 4	7.30
	Sales tax paid County A1
PZipCode3	ST paid for City 1	7.10
PZipCode4	ST paid for City 2	7.30
	Total sales tax for County A1	1.60
	Sales tax Exeptions for State X1
EX1-01	Tax exeption State X1 for purpose 1
EX1-02	Tax exeption State X1 for purpose 2
	Total State X1	5.00

	State X2 (no paid, no county)
	Sales tax charged State X2
CZipCode10	ST Charged for City 10	7.00
CZipCode11	ST Charged for City 11	7.20
	Sales tax paid State X2
PZipCode10	ST paid for City 10	7.00
PZipCode11	ST paid for City 11	7.20

	Sales tax Exeptions for State X2
EX2-01	Tax exeption State X1 for purpose 1
EX2-02	Tax exeption State X1 for purpose 2
	Total State X2	5.00

	State X3 (no paid, county)
	Sales tax charged County A20
CZipCode20	ST Charged for City 20	7.00
CZipCode21	ST Charged for City 21	7.20
	Total sales tax for County A20	1.50

	Sales tax charged County A30
CZipCode30	ST Charged for City 30	7.00
CZipCode31	ST Charged for City 31	7.20
	Total sales tax for County A20	1.50

	Sales tax Exeptions for State X1
EX3-01	Tax exeption State X1 for purpose 1
EX3-02	Tax exeption State X1 for purpose 2
	Total State X1	5.00

	State X4 (no paid tax, no county)
CZipCode40	ST Charged for City 40	7.00
CZipCode41	ST Charged for City 41	7.20

	Sales tax Exeptions for State X4
EX4-01	Tax exeption State X1 for purpose 1
EX4-02	Tax exeption State X1 for purpose 2
	Total State X4	5.00


	Total final for control

Accounting for company | USA | Double entry with Sales Tax | Account numbers

USA

Double-Entry Accounting with vat/sales tax

Business

Excel-like, ready to use, customizable template for accounting and financial forecasting for small company in the United States of America. Financial reporting and projections based on the double entry method. Create your Sales Tax Code for easily calculation and reporting.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

Sales Tax

Sales Tax in USA is a very diversified and complex thema. The approach we take here is to let user to create customized tax codes for exactly the City he sell to.

In the Sales Tax Code table you have some example of predefined tax code, for States with different situations.

Sales Tax Codes

You can create Sales Tax Code specific to a city or a County or State. The percentage is the one that is charged to the customer.

You can setup as many codes you needs.
Just insert a new line, like in Excel.
You can use as tax code the zip code of the city of the customers.
You can specify the parameters that should apply to this code, for charged, paid or transactions with no tax.
When you enter the transaction you select the Tax Code and the software will automatically calculate the sales tax and register on the defined account.

Sales Tax Grouping

You create groups that help you organize Tax Codes hierarchically and define the structure that you desire.
With the command>Sales tax report you can see the transactions summed with the different levels.
The template already has example of multi-level grouping by:

Type of transaction:
- Sales Tax Charged
  When the business sell.
- Sales Tax Paid (optional)
  When the business buy.
- Sales Tax Exemptions.
  Sell of goods that are not taxable.
County (optional).
For States where counties also add their sales tax.
State
Totals for all Codes that are related to the specific state.

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Starter Company

Basic Currency: USD

Double-entry with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In	Gr1

		BALANCE SHEET

		ASSETS
	11200	Bank Account USD	12
	11201	Bank Account CAD	12
	11202	Bank Account EUR	12
	11300	Petty Cash	12
120		Accounts Receivable	12	1
	12200	Allowance for Bad Debts	12
	12400	Accounts Receivable - Other	12
	12500	Due from Shareholder	12
	12600	Due from Employees	12
	12700	Investments	12
	12800	Income Taxes Recoverable	12
	12850	Sales Taxes Recoverable	12
	13000	Inventory	12
	14000	Prepaid Expenses	12
	14100	Prepaid Deposits	12
12		Total Current Assets	100

	15110	Furniture and Equipment	15
	15120	Furn. & Equip. - Acc. Am.	15
	15210	Computer Equipment	15
	15220	Computer Equip. - Acc. Am.	15
	15310	Vehicle	15
	15320	Vehicle - Acc. Am.	15
15		Total Long Term Assets	100
100		TOTAL ASSETS	00	1

		LIABILITIES & EQUITY
		LIABILITIES
220		Accounts Payable	22	1
	22200	Accrued Liabilities	22
	22300	Accounts Payable - Other	22
	22400	Visa payable	22
	23500	Sales tax payable	22
	23510	Sales Tax automatic	22
	23800	Accrued Payroll	22
	23900	Source Deductions Payable	22
	24000	Corporate Tax Payable - Fed.	22
	24100	Corporate Tax Payable - Prov.	22
	25300	Line of Credit	22
	25400	Due to Shareholder	22
	25900	Current Portion of Debt - ST	22
22		Total Current Liabilities	2

	26200	Term Loan	26
	26300	Current Portion of Debt - LT	26
26		Total Long Term Liabilities	2
2		Total Liabilities	2-3

		EQUITY
	31000	Common Shares	3
	38000	Retained Earnings	3
3800		(Profit)/Loss for the period	3	1
	39000	Dividends	3
3		Total Equity	2-3
2-3		TOTAL LIABILITIES & EQUITY	00	1


		INCOME STATEMENT

		REVENUE
	41100	Sales	4
	41900	Other Income	4
	44000	Exchange Gain/Loss	4
4		TOTAL REVENUE	L01	1

		COST OF SALES
	51100	Inventory - Opening	5
	51200	Purchases	5
	52000	Freight	5
	52200	Inventory - Closing	5
	52300	Direct Materials	5
	52400	Subcontractors	5
	55100	Salaries and Wages	5
	55200	CPP Expense	5
	55300	EI Expense	5
	55400	WSIB Expense	5
	55500	Benefit Plan	5
	55600	EHT Premiums	5
5		Total COST OF SALES	L01
L01		GROSS MARGIN	L02	1
		EXPENSES
	61050	Accounting	6
	61100	Advertising & Marketing	6
	61200	Amortization	6
	61400	Bad Debts	6
	61500	Bank Charges & Interest	6
	61550	Business Tax & Licences	6
	61600	Courier	6
	61620	Computing expenses	6
	61650	Consulting Fees	6
	61700	Dues & Subscriptions	6
	61800	Education & Training	6
	61900	Equipment Rental	6
	62000	Insurance	6
	62100	Interest on Debt	6
	62200	Legal Fees	6
	62250	Management Salaries	6
	62300	Meals & Entertainment	6
	62400	Miscellaneous	6
	62500	Office Supplies	6
	62600	Rent	6
	62700	Repairs & Maintenance	6
	63100	Supplies	6
	63200	Telephone & Internet	6
	63300	Travel & Parking	6
	63400	Utilities	6
	63500	Vehicle Expenses	6
6		Total EXPENSES	L02	1
L02		Income Before Income Taxes	L03
	90000	Income Tax Provision	9
9		Total Income Taxes	L03	1

L03		NET (INCOME)/LOSS	3800	1

00		Total Debit/Credit Balance should be 0


		Customers/Debtors
	C0001	Customer A	120A
	C0002	Customer B	120A
	C0003	Customer C	120A
	C0004	Customer D	120A
	C0005	Test client	120A
	C0006	R J Sample Co	120A
120A		Total Customers	120	1


		Suppliers/Creditors
	S0001	Supplier A	220A
	S0002	Supplier B	220A
	S0003	Supplier C	220A
	S0004	Supplier D	220A
	S0005	Supplier E	220A
220A		Total Suppliers	220	1

		Cost and profit centers
		Departments (CC1)
	.OTT	Department 1	TDE
	.TOR	Department 2	TDE
TDE		Total Department Expenses

		Projects (CC2)
	,JOB1	Project 1	TPR
	,JOB2	Project 2	TPR
TPR		Total Projects

		Other (CC3)
	;OT-1	Other 1	TOT
	;OT-2	Other 2	TOT
TOT		Total Other

		Segments
	:	Branch	TS1
	:01	Ottawa	TS1
	:02	Wancouver	TS1
TS1		Total Branch

	::	Sectors	TS2
	::01	Sales	TS2
	::02	Reasearch	TS2
TS2		Total sectors

Table: Sales Tax Codes
VAT Code	Description	%VAT
	Last update: Jan xx, 2020

	State X1 (paid ST, county)
	Sales tax charged County A1
CZipCode1	ST Charged for City 1	7.00
CZipCode2	ST Charged for City 2	7.20
	Sales tax paid County A1
PZipCode1	ST paid for City 1	7.00
PZipCode2	ST paid for City 2	7.20
	Total sales tax for County A2	1.50

CZipCode3	ST Charged for City 3	7.10
CZipCode4	ST Charged for City 4	7.30
	Sales tax paid County A1
PZipCode3	ST paid for City 1	7.10
PZipCode4	ST paid for City 2	7.30
	Total sales tax for County A1	1.60
	Sales tax Exeptions for State X1
EX1-01	Tax exeption State X1 for purpose 1
EX1-02	Tax exeption State X1 for purpose 2
	Total State X1	5.00

	State X2 (no paid, no county)
	Sales tax charged State X2
CZipCode10	ST Charged for City 10	7.00
CZipCode11	ST Charged for City 11	7.20
	Sales tax paid State X2
PZipCode10	ST paid for City 10	7.00
PZipCode11	ST paid for City 11	7.20

	Sales tax Exeptions for State X2
EX2-01	Tax exeption State X1 for purpose 1
EX2-02	Tax exeption State X1 for purpose 2
	Total State X2	5.00

	State X3 (no paid, county)
	Sales tax charged County A20
CZipCode20	ST Charged for City 20	7.00
CZipCode21	ST Charged for City 21	7.20
	Total sales tax for County A20	1.50

	Sales tax charged County A30
CZipCode30	ST Charged for City 30	7.00
CZipCode31	ST Charged for City 31	7.20
	Total sales tax for County A20	1.50

	Sales tax Exeptions for State X1
EX3-01	Tax exeption State X1 for purpose 1
EX3-02	Tax exeption State X1 for purpose 2
	Total State X1	5.00

	State X4 (no paid tax, no county)
CZipCode40	ST Charged for City 40	7.00
CZipCode41	ST Charged for City 41	7.20

	Sales tax Exeptions for State X4
EX4-01	Tax exeption State X1 for purpose 1
EX4-02	Tax exeption State X1 for purpose 2
	Total State X4	5.00


	Total final for control

Multi-currency Accounting for company | USA | with Sales Tax | Account numbers

USA

Double-Entry Accounting with vat/sales tax and foreign currencies

Business

Quickly enter transactions and prepare Financial statements and sales tax report, for a company that is working in multiple currencies.

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Documentation: Double-Entry Accounting with vat/sales tax and foreign currencies

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Starter Company

Basic Currency: USD

Double-entry with foreign currencies and VAT/Sales tax

Table: Accounts
Group	Account	Description	Currency	Sum In	Gr1

		BALANCE SHEET

		ASSETS
	11200	Bank Account USD	USD	12
	11201	Bank Account CAD	CAD	12
	11202	Bank Account EUR	EUR	12
	11300	Petty Cash	USD	12
120		Accounts Receivable		12	1
	12200	Allowance for Bad Debts	USD	12
	12400	Accounts Receivable - Other	USD	12
	12500	Due from Shareholder	USD	12
	12600	Due from Employees	USD	12
	12700	Investments	USD	12
	12800	Income Taxes Recoverable	USD	12
	12850	Sales Taxes Recoverable	USD	12
	13000	Inventory	USD	12
	14000	Prepaid Expenses	USD	12
	14100	Prepaid Deposits	USD	12
12		Total Current Assets		100

	15110	Furniture and Equipment	USD	15
	15120	Furn. & Equip. - Acc. Am.	USD	15
	15210	Computer Equipment	USD	15
	15220	Computer Equip. - Acc. Am.	USD	15
	15310	Vehicle	USD	15
	15320	Vehicle - Acc. Am.	USD	15
15		Total Long Term Assets		100
100		TOTAL ASSETS		00	1

		LIABILITIES & EQUITY
		LIABILITIES
220		Accounts Payable		22	1
	22200	Accrued Liabilities	USD	22
	22300	Accounts Payable - Other	USD	22
	22400	Visa payable	USD	22
	23500	Sales tax payable	USD	22
	23510	Sales Tax automatic	USD	22
	23800	Accrued Payroll	USD	22
	23900	Source Deductions Payable	USD	22
	24000	Corporate Tax Payable - Fed.	USD	22
	24100	Corporate Tax Payable - Prov.	USD	22
	25300	Line of Credit	USD	22
	25400	Due to Shareholder	USD	22
	25900	Current Portion of Debt - ST	USD	22
22		Total Current Liabilities		2

	26200	Term Loan	USD	26
	26300	Current Portion of Debt - LT	USD	26
26		Total Long Term Liabilities		2
2		Total Liabilities		2-3

		EQUITY
	31000	Common Shares	USD	3
	38000	Retained Earnings	USD	3
3800		(Profit)/Loss for the period		3	1
	39000	Dividends	USD	3
3		Total Equity		2-3
2-3		TOTAL LIABILITIES & EQUITY		00	1


		INCOME STATEMENT

		REVENUE
	41100	Sales	USD	4
	41900	Other Income	USD	4
	44000	Exchange Gain/Loss	USD	4
4		TOTAL REVENUE		L01	1

		COST OF SALES
	51100	Inventory - Opening	USD	5
	51200	Purchases	USD	5
	52000	Freight	USD	5
	52200	Inventory - Closing	USD	5
	52300	Direct Materials	USD	5
	52400	Subcontractors	USD	5
	55100	Salaries and Wages	USD	5
	55200	CPP Expense	USD	5
	55300	EI Expense	USD	5
	55400	WSIB Expense	USD	5
	55500	Benefit Plan	USD	5
	55600	EHT Premiums	USD	5
5		Total COST OF SALES		L01
L01		GROSS MARGIN		L02	1
		EXPENSES
	61050	Accounting	USD	6
	61100	Advertising & Marketing	USD	6
	61200	Amortization	USD	6
	61400	Bad Debts	USD	6
	61500	Bank Charges & Interest	USD	6
	61550	Business Tax & Licences	USD	6
	61600	Courier	USD	6
	61620	Computing expenses	USD	6
	61650	Consulting Fees	USD	6
	61700	Dues & Subscriptions	USD	6
	61800	Education & Training	USD	6
	61900	Equipment Rental	USD	6
	62000	Insurance	USD	6
	62100	Interest on Debt	USD	6
	62200	Legal Fees	USD	6
	62250	Management Salaries	USD	6
	62300	Meals & Entertainment	USD	6
	62400	Miscellaneous	USD	6
	62500	Office Supplies	USD	6
	62600	Rent	USD	6
	62700	Repairs & Maintenance	USD	6
	63100	Supplies	USD	6
	63200	Telephone & Internet	USD	6
	63300	Travel & Parking	USD	6
	63400	Utilities	USD	6
	63500	Vehicle Expenses	USD	6
6		Total EXPENSES		L02	1
L02		Income Before Income Taxes		L03
	90000	Income Tax Provision		9
9		Total Income Taxes		L03	1

L03		NET (INCOME)/LOSS		3800	1

00		Total Debit/Credit Balance should be 0


		Customers/Debtors
	C0001	Customer A	USD	120A
	C0002	Customer B	USD	120A
	C0003	Customer C	USD	120A
	C0004	Customer D	USD	120A
	C0005	Test client	USD	120A
	C0006	R J Sample Co	USD	120A
120A		Total Customers		120	1


		Suppliers/Creditors
	S0001	Supplier A	USD	220A
	S0002	Supplier B	USD	220A
	S0003	Supplier C	USD	220A
	S0004	Supplier D	USD	220A
	S0005	Supplier E	USD	220A
220A		Total Suppliers		220	1

		Cost and profit centers
		Departments (CC1)
	.OTT	Department 1	USD	TDE
	.TOR	Department 2	USD	TDE
TDE		Total Department Expenses

		Projects (CC2)
	,JOB1	Project 1	USD	TPR
	,JOB2	Project 2	USD	TPR
TPR		Total Projects

		Other (CC3)
	;OT-1	Other 1	USD	TOT
	;OT-2	Other 2	USD	TOT
TOT		Total Other

		Segments
	:	Branch		TS1
	:01	Ottawa		TS1
	:02	Wancouver		TS1
TS1		Total Branch

	::	Sectors		TS2
	::01	Sales		TS2
	::02	Reasearch		TS2
TS2		Total sectors

Table: Sale Tax Codes
VAT Code	Description	%VAT
	Last update: Jan xx, 2020

	State X1 (paid ST, county)
	Sales tax charged County A1
CZipCode1	ST Charged for City 1	7.00
CZipCode2	ST Charged for City 2	7.20
	Sales tax paid County A1
PZipCode1	ST paid for City 1	7.00
PZipCode2	ST paid for City 2	7.20
	Total sales tax for County A2	1.50

CZipCode3	ST Charged for City 3	7.10
CZipCode4	ST Charged for City 4	7.30
	Sales tax paid County A1
PZipCode3	ST paid for City 1	7.10
PZipCode4	ST paid for City 2	7.30
	Total sales tax for County A1	1.60
	Sales tax Exeptions for State X1
EX1-01	Tax exeption State X1 for purpose 1
EX1-02	Tax exeption State X1 for purpose 2
	Total State X1	5.00

	State X2 (no paid, no county)
	Sales tax charged State X2
CZipCode10	ST Charged for City 10	7.00
CZipCode11	ST Charged for City 11	7.20
	Sales tax paid State X2
PZipCode10	ST paid for City 10	7.00
PZipCode11	ST paid for City 11	7.20

	Sales tax Exeptions for State X2
EX2-01	Tax exeption State X1 for purpose 1
EX2-02	Tax exeption State X1 for purpose 2
	Total State X2	5.00

	State X3 (no paid, county)
	Sales tax charged County A20
CZipCode20	ST Charged for City 20	7.00
CZipCode21	ST Charged for City 21	7.20
	Total sales tax for County A20	1.50

	Sales tax charged County A30
CZipCode30	ST Charged for City 30	7.00
CZipCode31	ST Charged for City 31	7.20
	Total sales tax for County A20	1.50

	Sales tax Exeptions for State X1
EX3-01	Tax exeption State X1 for purpose 1
EX3-02	Tax exeption State X1 for purpose 2
	Total State X1	5.00

	State X4 (no paid tax, no county)
CZipCode40	ST Charged for City 40	7.00
CZipCode41	ST Charged for City 41	7.20

	Sales tax Exeptions for State X4
EX4-01	Tax exeption State X1 for purpose 1
EX4-02	Tax exeption State X1 for purpose 2
	Total State X4	5.00


	Total final for control

Table: Exchange rates
Ref.Currency	Currency	Text
	CAD	Canadian Dollar
	EUR	Euro

Templates Accounting Non-profit USA

No profit simplified (USA Form 990-EZ or 990-N)

USA

Income & Expense Accounting

Non-Profit

Simplified accounting file (income and expenses) for USA Not for profit organisation (Form 990-EZ or 990-N)

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Documentation: Income & Expense Accounting

Template documentation

Description

Simplified accounting file for USA Not for profit organisation (Form 990-EZ, gross receipts less than $200,000 and Form 990-N, gross receipts less than $50,000 )

Ses the how to start with income and expenses accounting.

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Non Profit Organization XX

Basic Currency: USD

Income & Expense accounting

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET		990EZ

		ASSETS	1
	1000	Cash in bank-operating	1	22
	1410	Promotional items	1	24
	1420	Materials and supplies for projects	1	24
	1421	Office Supplies	1	24
	1500	Investments	1	22
	1610	Land, buildings and improvements	1	23
	1640	Equipements	1	24
1		Total assets	3	25

		LIABILITIES	2
	2010	Accounts payable	2	26
	2020	Contributions and giftws payable	2	26
	2110	Accrued payroll	2	26
	2150	Commissions and fees payable	2	26
	2500	Other Liabilities	2	26
2		Total liabilities	3

3		Total net assets		21&67

		DONORS
	;D001	Donor Ms ...	D
	;D002	Donor Company ...	D
	;D003	Donor Mr ..	D
D		Totals Donors

Table: Categories
Group	Category	Description	Sum In	Gr1
		Income Statements
		Revenue
	4000	Grants, gifts and contributions received	5	1
	5200	Membership Dues	5	3
	5300	Income from investments	5	4
	5400	Miscellaneous income	5	5A
5		Total revenue	PL	9

		Expenses
	7010	Program-related projects	7	10
	7020	Grants to other organizations	7	10
	7500	Fundraising expenses	7	13
	7540	Professional fees	7	13
	7550	Personnel	7	12
	8110	General office supplies	7	16
	8120	Occupancy, utilities and equipment	7	14
	8130	Telecommunications	7	16
	8170	Printing and postage	7	15
	8590	Other administrative expense	7	16
	8670	Quarterly Board Meetings	7	16
	8671	Annual Meeting	7	16
7		Total expenses	PL	17

PL		Profit or loss


		COST CENTERS

	.PRO1	Project 1	P
	.PRO2	Project 2	P
P		Total projects

		SEGMENTS
	:01	Program department A	S1	IIIA
	:02	Program department B	S1	IIIB
S1		Total program services		13/44(B)/IIIF

No profit simplified (USA Form 990-EZ or 990-N)

USA

Double-Entry Accounting

Non-Profit

Simplified accounting file (double entry accounting) for USA Not for profit organisation (Form 990-EZ and 990-N)

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Documentation: Double-Entry Accounting

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Description

Simplified accounting file for USA Not for profit organisation (Form 990-EZ, gross receipts less than $200,000 and Form 990-N, gross receipts less than $50,000 )

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Non Profit Organization XX

Basic Currency: USD

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET		990EZ

		ASSETS
	1000	Cash in bank-operating	1	22
	1410	Promotional items	1	24
	1420	Materials and supplies for projects	1	24
	1421	Office Supplies	1	24
	1500	Investments	1	22
	1610	Land, buildings and improvements	1	23
	1640	Equipements	1	24
1		Total assets	00	25

		LIABILITIES
	2010	Accounts payable	2	26
	2020	Contributions and giftws payable	2	26
	2110	Accrued payroll	2	26
	2150	Commissions and fees payable	2	26
	2500	Other Liabilities	2	26
2		Total liabilities	2-3

		EQUITY
	3010	Total net assets	3
3900		YTD Profit / Loss	3
3		Total net assets	2-3	21&67

2-3		Total liabilities & net assets	00

		Income Statements


	4000	Grants, gifts and contributions received	5	1
	5200	Membership Dues	5	3
	5300	Income from investments	5	4
	5400	Miscellaneous income	5	5A
5		Total revenue	PL	9

		Expenses
	7010	Program-related projects	7	10
	7020	Grants to other organizations	7	10
	7500	Fundraising expenses	7	13
	7540	Professional fees	7	13
	7550	Personnel	7	12
	8110	General office supplies	7	16
	8120	Occupancy, utilities and equipment	7	14
	8130	Telecommunications	7	16
	8170	Printing and postage	7	15
	8590	Other administrative expense	7	16
	8670	Quarterly Board Meetings	7	16
	8671	Annual Meeting	7	16
7		Total expenses	PL	17

PL		Profit or loss	3900

00		Difference should be = 0 (blank cell)

		COST CENTERS

	.PRO1	Project 1	P
	.PRO2	Project 2	P
P		Total projects

		DONORS
	;D001	Donor Ms ...	D
	;D002	Donor Company ...	D
	;D003	Donor Mr ..	D
D		Totals Donors

		SEGMENTS
	:01	Program department A	S1	IIIA
	:02	Program department B	S1	IIIB
S1		Total program services		13/44(B)/IIIF

No profit (USA)

USA

Double-Entry Accounting

Non-Profit

Accounting plan for not for profit organisation based on the Unified Chart of Nonprofit Accounts (UCOA).

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Documentation: Double-Entry Accounting

Template documentation

Description

This accounting plan is for not for profit organisations:

Use the Unified accounting plan for not for profit organisations (UCOA).
Double entry accounting
Has Cost center for Projects and Donors
Use the Segments to separate by departments

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Non Profit Organization XX

Accounting 2015

Basic Currency: USD

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS
	1010	Cash in bank-operating	1000	45
	1020	Cash in bank-payroll	1000	45
	1040	Petty cash	1000	45
	1070	Savings & short-term investments	1000	46
1000		Cash	10

	1110	Accounts receivable	1100	47A
	1115	Doubtful accounts allowance	1100	47B
1100		Accounts receivable	10

	1210	Pledges receivable	1200	48A
	1215	Doubtful pledges allowance	1200	48B
	1225	Discounts - long-term pledges	1200	48A
	1240	Grants receivable	1200	49
	1245	Discounts - long-term grants	1200	49
1200		Contributions receivable	10

	1310	Employee & trustee receivables	1300	50
	1320	Notes/loans receivable	1300	51A
	1325	Doubtful notes/loans allowance	1300	51B
1300		Other receivables	10

	1410	Inventories for sale	1400	52
	1420	Inventories for use	1400	52
	1450	Prepaid expenses	1400	53
	1460	Accrued revenues	1400	47A
1400		Other assets	10
10		Curent Assets	1

	1510	Marketable securities	1500	54
	1530	Land held for investment	1500	55A
	1540	Buildings held for investment	1500	55A
	1545	Accum deprec - bldg investment	1500	55B
	1580	Investments - other	1500	56
1500		Investments	15

	1610	Land - operating	1600	57A
	1620	Buildings - operating	1600	57A
	1630	Leasehold improvements	1600	57A
	1640	Furniture, fixtures, & equip	1600	57A
	1650	Vehicles	1600	57A
	1660	Construction in progress	1600	57A
1600		Fixed operating assets:	15

	1725	Accum deprec - building	1700	57B
	1735	Accum amort - leasehold improvements	1700	57B
	1745	Accum deprec - furn,fix,equip	1700	57B
	1755	Accum deprec - vehicles	1700	57B
1700		Accum deprec - fixed operating assets:	15

	1810	Other long-term assets	1800	58

	1850	Split-interest agreements	1800	58

	1910	Collections - art, etc	1800	58

	1950	Funds held in trust by others	1800	58
1800		Other fixed assets	15
15		Fixed Assets	1

1		Total assets	00

		LIABILITIES
	2010	Accounts payable	2000	60
	2020	Grants & allocations payable	2000	61
2000		Payables	2

	2110	Accrued payroll	2100	60
	2120	Accrued paid leave	2100	60
	2130	Accrued payroll taxes	2100	60
	2140	Accrued sales taxes	2100	60
	2150	Accrued expenses - other	2100	60
2100		Accrued liabilities	2

	2310	Deferred contract revenue	2300	62
	2350	Unearned/deferred revenue - other	2300	62
2300		Unearned/deferred revenue:	2

	2410	Refundable advances	2400	62
2400		Refundable advances	2

	2510	Trustee & employee loans payable	2500	63
	2550	Line of credit	2500	65
	2560	Current portion - long-term loan	2500	65
	2570	Short-term liabilities - other	2500	65
2500		Short-term notes & loans payable:	2

	2610	Split-interest liabilities	2600	65
2600		Split-interest liabilities	2

	2710	Bonds payable	2700	64A
	2730	Mortgages payable	2700	64B
	2750	Capital leases	2700	64B
	2770	Long-term liabilities - other	2700	64A
2700		Long-term notes & loans payable:	2

	2810	Gov't-owned fixed assets liability	2800	65
	2910	Custodial funds	2800	65
2800		Other liabilities	2

2		Total liabilities	2-3

		EQUITY
	3010	Unrestricted net assets	3000	21&67
	3020	Board-designated net assets	3000	21&67
	3030	Board designated quasi-endowment	3000	21&67
	3040	Fixed operating net assets	3000	21&67
3000		Unrestricted net assets	3

	3110	Use restricted net assets	3100	21&68
	3120	Time restricted net assets	3100	21&68
3100		Temporarily restricted net assets	3

	3210	Endowment net assets	3200	21&69
3200		Permanently restricted net assets	3

3900		Profit / Loss for the year	3

3		Total net assets	2-3

2-3		Total liabilities & net assets	00

		Income Statements
		Total revenue, gains, & other support

	4010	Individual/small business contributions	4000	1A
	4020	Corporate contributions	4000	1A
	4070	Legacies & bequests	4000	1A
	4075	Uncollectible pledges - estimated	4000	CONTRA1A
	4085	Long-term pledges discount	4000	CONTRA1A
4000		Revenue from direct contributions:	4

	4110	Donated professional services-GAAP	4100	PARTIV-A&82B
	4120	Donated other services - non-GAAP	4100	PARTIV-A&82B
	4130	Donated use of facilities	4100	PARTIV-A&82B
	4140	Gifts in kind - goods	4100	1D
	4150	Donated art, etc	4100	1D
4100		Donated goods & services revenue	4

	4210	Corporate/business grants	4200	1A
	4230	Foundation/trust grants	4200	1A
	4250	Nonprofit organization grants	4200	1A
	4255	Discounts - long-term grants	4200	CONTRA1A
4200		Revenue from non-government grants	4

	4310	Split-interest agreement contributions	4300	1A
	4350	Gain (loss) split-interest agreements	4300	20
4300		Revenue from split-interest agreements	4

	4410	United Way or CFC contributions	4400	1B
	4420	Affiliated organizations revenue	4400	1B
	4430	Fundraising agencies revenue	4400	1B
4400		Revenue from indirect contributions	4

	4510	Agency (government) grants	4500	1C
	4520	Federal grants	4500	1C
	4530	State grants	4500	1C
	4540	Local government grants	4500	1C
4500		Revenue from government grants	4

4		Total contribution	4-5-6

		Earned revenues
	5010	Agency (government) contracts/fees	5000	2&93(G)
	5020	Federal contracts/fees	5000	2&93(G)
	5030	State contracts/fees	5000	2&93(G)
	5040	Local government contracts/fees	5000	2&93(G)
	5080	Medicare/Medicaid payments	5000	2&93F
5000		Revenue from government agencies	5

	5180	Program service fees	5100	2&93(A)
	5185	Bad debts, est - program fees	5100	2&93(A)
5100		Revenue from program-related sales & fees	5

	5210	Membership dues-individuals	5200	3&94
	5220	Assessments and dues-organizations	5200	3&94
5200		Revenue from dues	5

	5310	Interest-savings/short-term investments	5300	4&95
	5320	Dividends & interest - securities	5300	5&96
	5330	Real estate rent - debt-financed	5300	6A&97A
	5335	Real estate rental cost - debt-financed	5300	6B&97A
	5340	Real estate rent - not debt-financed	5300	6A&97B
	5345	Real estate rental cost - not debt-financed	5300	6B&97B
	5350	Personal property rent	5300	6A&98
	5355	Personal property rental cost	5300	6B&98
	5360	Other investment income	5300	7&99
	5370	Securities sales - gross	5300	8A-(A)&100
	5375	Securities sales cost	5300	8B-(A)&100
5300		Revenue from investments	5

	5410	Non-inventory sales - gross	5400	8A-(B)&100
	5415	Non-inventory sales cost	5400	8B-(B)&100
	5440	Gross sales - inventory	5400	10A&102
	5445	Cost of inventory sold	5400	10B&102
	5450	Advertising revenue	5400	11&103
	5460	Affiliate revenues from other entities	5400	11&103
	5490	Misc revenue	5400	11&103
5400		Revenue from other sources	5

	5810	Special events - non-gift revenue	5800	9A&101
	5820	Special events - gift revenue	5800	1A&(9A)
5800		Special events	5

5		Total Earned revenues	4-5-6

		Other revenue
	6810	Unrealized gain (loss) - investments	6800	PARTIV-A
	6820	Unrealized gain (loss) - other assets	6800	PARTIV-A
6800		Unrealized gain (loss):	6

	6910	Satisfaction of use restriction	6900	N/A
	6920	LB&E acquisition satisfaction	6900	N/A
	6930	Time restriction satisfaction	6900	N/A
6900		Net assets released from restriction:	6

6		Total other revenues	4-5-6

4-5-6		Total revenue, gains, & other support	PL	12

		Expenses - personnel related
	7010	Contracts - program-related	7000	22
	7020	Grants to other organizations	7000	22
	7040	Awards & grants - individuals	7000	22
	7050	Specific assistance - individuals	7000	23
	7060	Benefits paid to or for members	7000	24
7000		Grants, contracts, & direct assistance	7

	7210	Officers & directors salaries	7200	25
	7220	Salaries & wages - other	7200	26
	7230	Pension plan contributions	7200	27
	7240	Employee benefits - not pension	7200	28
	7250	Payroll taxes, etc.	7200	29
7200		Salaries & related expenses:	7

	7510	Fundraising fees	7500	30
	7520	Accounting fees	7500	31
	7530	Legal fees	7500	32
	7540	Professional fees - other	7500	43
	7550	Temporary help - contract	7500	43
	7580	Donated professional services - GAAP	7500	PARTIV-B,82B
	7590	Donated other services - non-GAAP	7500	PARTIV-B,82B
7500		Contract service expenses	7

7		Total Expenses	7-8-9

		Non-personnel related expenses
	8110	Supplies	8100	33
	8120	Donated materials & supplies	8100	33
	8130	Telephone & telecommunications	8100	34
	8140	Postage & shipping	8100	35
	8150	Mailing services	8100	35
	8170	Printing & copying	8100	38
	8180	Books, subscriptions, references	8100	38
	8190	In-house publications	8100	38
8100		Nonpersonnel expenses	8

	8210	Rent, parking, other occupancy	8200	36
	8220	Utilities	8200	36
	8230	Real estate taxes	8200	36
	8240	Personal property taxes	8200	36
	8250	Mortgage interest	8200	36
	8260	Equipment rental & maintenance	8200	37
	8270	Deprec & amort - allowable	8200	42
	8280	Deprec & amort - not allowable	8200	42
	8290	Donated facilities	8200	PARTIV-B,82B
8200		Facility & equipment expenses:	8

	8310	Travel	8300	39
	8320	Conferences, conventions, meetings	8300	40
8300		Travel & meetings expenses	8

	8510	Interest-general	8500	41
	8520	Insurance - non-employee related	8500	43
	8530	Membership dues - organization	8500	43
	8540	Staff development	8500	43
	8550	List rental	8500	43
	8560	Outside computer services	8500	43
	8570	Advertising expenses	8500	43
	8580	Contingency provisions	8500	43
	8590	Other expenses	8500	43
8500		Other expenses	8

	8610	Bad debt expense	8600	43
	8620	Sales taxes	8600	43
	8630	UBITaxes	8600	43
	8650	Taxes - other	8600	43
	8660	Fines, penalties, judgments	8600	43
	8670	Organizational (corp) expenses	8600	43
8600		Business expenses	8

8		Total expenses	7-8-9	44

		Non-GAAP expenses
	9810	Capital purchases - land	9800	CAPITALIZED
	9820	Capital purchases - building	9800	CAPITALIZED
	9830	Capital purchases - equipment	9800	CAPITALIZED
	9840	Capital purchases - vehicles	9800	CAPITALIZED
	9910	Payments to affiliates	9800	16
	9920	Additions to reserves	9800	N/A
	9930	Program administration allocations	9800	N/A
9800		Fixed asset purchases	9

9		Total Non-GAAP expenses	7-8-9
7-8-9		Total Expenses	PL

PL		Profit or loss before taxes	3900

00		Difference should be = 0 (blank cell)

		COST CENTERS

	.PRO1	Project 1	P
	.PRO2	Project 2	P
P		Total projects

		DONORS
	;D001	Donor Ms ...	D
	;D002	Donor Company ...	D
	;D003	Donor Mr ..	D
D		Totals Donors

		SEGMENTS
	:100	Program department A	S100	IIIA
	:200	Program department B	S100	IIIB
	:300	Program department C	S100	IIIC
	:400	Program department D	S100	IIID
	:450	Other program service activities	S100	IIIE
	:460	Lobbying activities	S100	85
S100		Total program services	S1	13/44(B)/IIIF

	:510	M&G department-general	S500	14/IIC
	:520	M&G department-unallowable (A-122)	S500	14/IIC
	:530	Public relations	S500	N/A
	:540	Investment management	S500	N/A
	:550	Labor relations	S500	N/A
	:610	M&G special event production	S500	9B
	:620	M&G special event promotion	S500	9B
S500		M&G department	S1

	:700	Fundraising department	S700	15/IID
S700		Fundraising department	S1

	:910	Central services cost pool	S900	ALLOCATED
	:920	Common cost pool by line item	S900	ALLOCATED
	:930	Common cost pool-other	S900	ALLOCATED
	:980	Capital/fixed asset purchases pool	S900	CAPITALIZED
S900		Cost pools	S1
S1		Total Segments 1

Non-profit organisation in USA | Double entry with multi-currency

USA

Double-Entry Accounting with foreign currencies

Non-Profit

Accounting plan for nonprofit organization based on the Unified Chart of Nonprofit Accounts (UCOA).

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Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

This accounting template non profit organizations is base on the Unified Chart of Nonprofit Accounts (UCOA).

Use different currencies
Use the Unified accounting plan
Double entry accounting
Has Cost center for Projects and Donors
Use the Segments to separate by departments

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Non Profit Organization XX

Accounting 2015

Basic Currency: USD

Double-entry with foreign currencies

Table: Accounts
Group	Account	Description	Currency	Sum In	Gr1
		BALANCE SHEET

		ASSETS
	1010	Cash in bank-operating	USD	1000	45
	1020	Cash in bank-payroll	USD	1000	45
	1040	Petty cash	USD	1000	45
	1030	Bank CHF	CHF	1000
	1031	Bank EUR	EUR	1000
	1032	Bank JPY	JPY	1000
	1033	Bank CNY	CNY	1000
	1034	Bank GBP	GBP	1000
	1035	Bank MXN	MXN	1000
	1036	Bank RUB	MXN	1000
	1070	Savings & short-term investments	USD	1000	46
1000		Cash		10

	1110	Accounts receivable	USD	1100	47A
	1115	Doubtful accounts allowance	USD	1100	47B
1100		Accounts receivable		10

	1210	Pledges receivable	USD	1200	48A
	1215	Doubtful pledges allowance	USD	1200	48B
	1225	Discounts - long-term pledges	USD	1200	48A
	1240	Grants receivable	USD	1200	49
	1245	Discounts - long-term grants	USD	1200	49
1200		Contributions receivable		10

	1310	Employee & trustee receivables	USD	1300	50
	1320	Notes/loans receivable	USD	1300	51A
	1325	Doubtful notes/loans allowance	USD	1300	51B
1300		Other receivables		10

	1410	Inventories for sale	USD	1400	52
	1420	Inventories for use	USD	1400	52
	1450	Prepaid expenses	USD	1400	53
	1460	Accrued revenues	USD	1400	47A
1400		Other assets		10
10		Curent Assets		1

	1510	Marketable securities	USD	1500	54
	1530	Land held for investment	USD	1500	55A
	1540	Buildings held for investment	USD	1500	55A
	1545	Accum deprec - bldg investment	USD	1500	55B
	1580	Investments - other	USD	1500	56
1500		Investments		15

	1610	Land - operating	USD	1600	57A
	1620	Buildings - operating	USD	1600	57A
	1630	Leasehold improvements	USD	1600	57A
	1640	Furniture, fixtures, & equip	USD	1600	57A
	1650	Vehicles	USD	1600	57A
	1660	Construction in progress	USD	1600	57A
1600		Fixed operating assets:		15

	1725	Accum deprec - building	USD	1700	57B
	1735	Accum amort - leasehold improvements	USD	1700	57B
	1745	Accum deprec - furn,fix,equip	USD	1700	57B
	1755	Accum deprec - vehicles	USD	1700	57B
1700		Accum deprec - fixed operating assets:		15

	1810	Other long-term assets	USD	1800	58

	1850	Split-interest agreements	USD	1800	58

	1910	Collections - art, etc	USD	1800	58

	1950	Funds held in trust by others	USD	1800	58
1800		Other fixed assets		15
15		Fixed Assets		1

1		Total assets		00

		LIABILITIES
	2010	Accounts payable	USD	2000	60
	2020	Grants & allocations payable	USD	2000	61
2000		Payables		2

	2110	Accrued payroll	USD	2100	60
	2120	Accrued paid leave	USD	2100	60
	2130	Accrued payroll taxes	USD	2100	60
	2140	Accrued sales taxes	USD	2100	60
	2150	Accrued expenses - other	USD	2100	60
2100		Accrued liabilities		2

	2310	Deferred contract revenue	USD	2300	62
	2350	Unearned/deferred revenue - other	USD	2300	62
2300		Unearned/deferred revenue:		2

	2410	Refundable advances	USD	2400	62
2400		Refundable advances		2

	2510	Trustee & employee loans payable	USD	2500	63
	2550	Line of credit	USD	2500	65
	2560	Current portion - long-term loan	USD	2500	65
	2570	Short-term liabilities - other	USD	2500	65
2500		Short-term notes & loans payable:		2

	2610	Split-interest liabilities	USD	2600	65
2600		Split-interest liabilities		2

	2710	Bonds payable	USD	2700	64A
	2730	Mortgages payable	USD	2700	64B
	2750	Capital leases	USD	2700	64B
	2770	Long-term liabilities - other	USD	2700	64A
2700		Long-term notes & loans payable:		2

	2810	Gov't-owned fixed assets liability	USD	2800	65
	2910	Custodial funds	USD	2800	65
2800		Other liabilities		2

2		Total liabilities		2-3

		EQUITY
	3010	Unrestricted net assets	USD	3000	21&67
	3020	Board-designated net assets	USD	3000	21&67
	3030	Board designated quasi-endowment	USD	3000	21&67
	3040	Fixed operating net assets	USD	3000	21&67
3000		Unrestricted net assets		3

	3110	Use restricted net assets	USD	3100	21&68
	3120	Time restricted net assets	USD	3100	21&68
3100		Temporarily restricted net assets		3

	3210	Endowment net assets	USD	3200	21&69
3200		Permanently restricted net assets		3

3900		Profit / Loss for the year		3

3		Total net assets		2-3

2-3		Total liabilities & net assets		00

		Income Statements
		Total revenue, gains, & other support

	4010	Individual/small business contributions	USD	4000	1A
	4020	Corporate contributions	USD	4000	1A
	4070	Legacies & bequests	USD	4000	1A
	4075	Uncollectible pledges - estimated	USD	4000	CONTRA1A
	4085	Long-term pledges discount	USD	4000	CONTRA1A
4000		Revenue from direct contributions:		4

	4110	Donated professional services-GAAP	USD	4100	PARTIV-A&82B
	4120	Donated other services - non-GAAP	USD	4100	PARTIV-A&82B
	4130	Donated use of facilities	USD	4100	PARTIV-A&82B
	4140	Gifts in kind - goods	USD	4100	1D
	4150	Donated art, etc	USD	4100	1D
4100		Donated goods & services revenue		4

	4210	Corporate/business grants	USD	4200	1A
	4230	Foundation/trust grants	USD	4200	1A
	4250	Nonprofit organization grants	USD	4200	1A
	4255	Discounts - long-term grants	USD	4200	CONTRA1A
4200		Revenue from non-government grants		4

	4310	Split-interest agreement contributions	USD	4300	1A
	4350	Gain (loss) split-interest agreements	USD	4300	20
4300		Revenue from split-interest agreements		4

	4410	United Way or CFC contributions	USD	4400	1B
	4420	Affiliated organizations revenue	USD	4400	1B
	4430	Fundraising agencies revenue	USD	4400	1B
4400		Revenue from indirect contributions		4

	4510	Agency (government) grants	USD	4500	1C
	4520	Federal grants	USD	4500	1C
	4530	State grants	USD	4500	1C
	4540	Local government grants	USD	4500	1C
4500		Revenue from government grants		4

4		Total contribution		4-5-6

		Earned revenues
	5010	Agency (government) contracts/fees	USD	5000	2&93(G)
	5020	Federal contracts/fees	USD	5000	2&93(G)
	5030	State contracts/fees	USD	5000	2&93(G)
	5040	Local government contracts/fees	USD	5000	2&93(G)
	5080	Medicare/Medicaid payments	USD	5000	2&93F
5000		Revenue from government agencies		5

	5180	Program service fees	USD	5100	2&93(A)
	5185	Bad debts, est - program fees	USD	5100	2&93(A)
5100		Revenue from program-related sales & fees		5

	5210	Membership dues-individuals	USD	5200	3&94
	5220	Assessments and dues-organizations	USD	5200	3&94
5200		Revenue from dues		5

	5310	Interest-savings/short-term investments	USD	5300	4&95
	5320	Dividends & interest - securities	USD	5300	5&96
	5330	Real estate rent - debt-financed	USD	5300	6A&97A
	5335	Real estate rental cost - debt-financed	USD	5300	6B&97A
	5340	Real estate rent - not debt-financed	USD	5300	6A&97B
	5345	Real estate rental cost - not debt-financed	USD	5300	6B&97B
	5350	Personal property rent	USD	5300	6A&98
	5355	Personal property rental cost	USD	5300	6B&98
	5360	Other investment income	USD	5300	7&99
	5370	Securities sales - gross	USD	5300	8A-(A)&100
	5375	Securities sales cost	USD	5300	8B-(A)&100
	5380	Exchange rate gains	USD	5300
5300		Revenue from investments		5

	5410	Non-inventory sales - gross	USD	5400	8A-(B)&100
	5415	Non-inventory sales cost	USD	5400	8B-(B)&100
	5440	Gross sales - inventory	USD	5400	10A&102
	5445	Cost of inventory sold	USD	5400	10B&102
	5450	Advertising revenue	USD	5400	11&103
	5460	Affiliate revenues from other entities	USD	5400	11&103
	5490	Misc revenue	USD	5400	11&103
5400		Revenue from other sources		5

	5810	Special events - non-gift revenue	USD	5800	9A&101
	5820	Special events - gift revenue	USD	5800	1A&(9A)
5800		Special events		5

5		Total Earned revenues		4-5-6

		Other revenue
	6810	Unrealized gain (loss) - investments	USD	6800	PARTIV-A
	6820	Unrealized gain (loss) - other assets	USD	6800	PARTIV-A
6800		Unrealized gain (loss):		6

	6910	Satisfaction of use restriction	USD	6900	N/A
	6920	LB&E acquisition satisfaction	USD	6900	N/A
	6930	Time restriction satisfaction	USD	6900	N/A
6900		Net assets released from restriction:		6

6		Total other revenues		4-5-6

4-5-6		Total revenue, gains, & other support		PL	12

		Expenses - personnel related
	7010	Contracts - program-related	USD	7000	22
	7020	Grants to other organizations	USD	7000	22
	7040	Awards & grants - individuals	USD	7000	22
	7050	Specific assistance - individuals	USD	7000	23
	7060	Benefits paid to or for members	USD	7000	24
7000		Grants, contracts, & direct assistance		7

	7210	Officers & directors salaries	USD	7200	25
	7220	Salaries & wages - other	USD	7200	26
	7230	Pension plan contributions	USD	7200	27
	7240	Employee benefits - not pension	USD	7200	28
	7250	Payroll taxes, etc.	USD	7200	29
7200		Salaries & related expenses:		7

	7510	Fundraising fees	USD	7500	30
	7520	Accounting fees	USD	7500	31
	7530	Legal fees	USD	7500	32
	7540	Professional fees - other	USD	7500	43
	7550	Temporary help - contract	USD	7500	43
	7580	Donated professional services - GAAP	USD	7500	PARTIV-B,82B
	7590	Donated other services - non-GAAP	USD	7500	PARTIV-B,82B
7500		Contract service expenses		7

7		Total Expenses		7-8-9

		Non-personnel related expenses
	8110	Supplies	USD	8100	33
	8120	Donated materials & supplies	USD	8100	33
	8130	Telephone & telecommunications	USD	8100	34
	8140	Postage & shipping	USD	8100	35
	8150	Mailing services	USD	8100	35
	8170	Printing & copying	USD	8100	38
	8180	Books, subscriptions, references	USD	8100	38
	8190	In-house publications	USD	8100	38
8100		Nonpersonnel expenses		8

	8210	Rent, parking, other occupancy	USD	8200	36
	8220	Utilities	USD	8200	36
	8230	Real estate taxes	USD	8200	36
	8240	Personal property taxes	USD	8200	36
	8250	Mortgage interest	USD	8200	36
	8260	Equipment rental & maintenance	USD	8200	37
	8270	Deprec & amort - allowable	USD	8200	42
	8280	Deprec & amort - not allowable	USD	8200	42
	8290	Donated facilities	USD	8200	PARTIV-B,82B
8200		Facility & equipment expenses:		8

	8310	Travel	USD	8300	39
	8320	Conferences, conventions, meetings	USD	8300	40
8300		Travel & meetings expenses		8

	8510	Interest-general	USD	8500	41
	8520	Insurance - non-employee related	USD	8500	43
	8530	Membership dues - organization	USD	8500	43
	8540	Staff development	USD	8500	43
	8550	List rental	USD	8500	43
	8560	Outside computer services	USD	8500	43
	8570	Advertising expenses	USD	8500	43
	8580	Contingency provisions	USD	8500	43
	8590	Other expenses	USD	8500	43
8500		Other expenses		8

	8610	Bad debt expense	USD	8600	43
	8620	Sales taxes	USD	8600	43
	8630	UBITaxes	USD	8600	43
	8650	Taxes - other	USD	8600	43
	8660	Fines, penalties, judgments	USD	8600	43
	8670	Organizational (corp) expenses	USD	8600	43
	8680	Exchange rate losses	USD	8600
8600		Business expenses		8

8		Total expenses		7-8-9	44

		Non-GAAP expenses
	9810	Capital purchases - land	USD	9800	CAPITALIZED
	9820	Capital purchases - building	USD	9800	CAPITALIZED
	9830	Capital purchases - equipment	USD	9800	CAPITALIZED
	9840	Capital purchases - vehicles	USD	9800	CAPITALIZED
	9910	Payments to affiliates	USD	9800	16
	9920	Additions to reserves	USD	9800	N/A
	9930	Program administration allocations	USD	9800	N/A
9800		Fixed asset purchases		9

9		Total Non-GAAP expenses		7-8-9
7-8-9		Total Expenses		PL

PL		Profit or loss before taxes		3900

00		Difference should be = 0 (blank cell)

		COST CENTERS

	.PRO1	Project 1	USD	P
	.PRO2	Project 2	USD	P
P		Total projects

		DONORS
	;D001	Donor Ms ...		D
	;D002	Donor Company ...		D
	;D003	Donor Mr ..		D
D		Totals Donors

		SEGMENTS
	:100	Program department A	USD	S100	IIIA
	:200	Program department B	USD	S100	IIIB
	:300	Program department C	USD	S100	IIIC
	:400	Program department D	USD	S100	IIID
	:450	Other program service activities	USD	S100	IIIE
	:460	Lobbying activities	USD	S100	85
S100		Total program services		S1	13/44(B)/IIIF

	:510	M&G department-general	USD	S500	14/IIC
	:520	M&G department-unallowable (A-122)	USD	S500	14/IIC
	:530	Public relations	USD	S500	N/A
	:540	Investment management	USD	S500	N/A
	:550	Labor relations	USD	S500	N/A
	:610	M&G special event production	USD	S500	9B
	:620	M&G special event promotion	USD	S500	9B
S500		M&G department		S1

	:700	Fundraising department	USD	S700	15/IID
S700		Fundraising department		S1

	:910	Central services cost pool	USD	S900	ALLOCATED
	:920	Common cost pool by line item	USD	S900	ALLOCATED
	:930	Common cost pool-other	USD	S900	ALLOCATED
	:980	Capital/fixed asset purchases pool	USD	S900	CAPITALIZED
S900		Cost pools		S1
S1		Total Segments 1

Table: Exchange rates
Ref.Currency	Currency	Text
USD	EUR	Euro
USD	CHF	Swiss Franc
USD	JPY	Japanese Yen
USD	CNY	Chinese Yuan
USD	GBP	British Pound
USD	MXN	Mexican Peso
USD	RUB	Russian Rouble
USD	ILS	Israeli New Shekel
USD	SAR	Saudi Riyal
USD	SGD	Singapore

Templates Accounting Private USA

Arizona Conservatorship Accounting | USA

USA

Income & Expense Accounting

Private

Income and expense template for managing accounts and budgeting for a Conservatorship in Arizona. The accounting plan is configured based on Conservator Account Forms made available by Arizona Joudicial branch.

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Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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Documentation: Income & Expense Accounting

Template documentation

Description

Reference documentation

Conservator Account Forms - Azcourts.gov
The web site provide the necessary form in PDF and Excel for accounting and budgeting reporting.

How to

Program Images and specific instructions

Accounts table

You can customize the accounts table by adding assets and liabilities accounts as required.
Liabilities accounts the amounts are in negative.

The column Form contains the associated number of the Form, 2-12 means Schedule 2, line number 12.
Cost Center CC1. Is used to identify change in Cash that need to specifically reported.
- When entering transactions in Column Account use the cash account (cash/bank)
- Positive balance mean that there have been an increase of cash.
- Negative balance mean a decrease of cash. In the form it should be reported without the negative sign.

Categories Table

In th categoires you specify the account for Income and Expenses (Profit and Loss).

Transactions Table

You enter the daily transactions.

Doc is the reference to the document.
CC1 is the cost center that is used to identify spcific cash transactions.
When you use the CC1 in the column account enter the Cash account.

Budget Table

Here you can plan for the future.
For recurring expenses or receipt Enter budget transactions with the repetion code.

Year end reports

Menu Account1->Enhanced Balance sheet with groups.

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Conservatorship Mr. xxxx

Basic Currency: USD

Income & Expense accounting

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS	1
	1000	Cash on Hand	10	2-12
	1010	California Bank No. 1234 (checking)	10	2-11
	1011	California Bank No. 123 (saving)	10	2-11
	1050	Other Money-Denominated Assets (Attach WS B)	10	2-13
	1100	Federal certificates (No. 1234)	10	2-10
	1101	Mutual fund certificate (No. 123)	10	2-10
10		Cash and Regular Bank Accounts	1
	1200	Real estate	14	2-2
	1300	Vehicle(s)	14	2-3
	1400	Business Ownership Interests	14	2-4
	1500	Household Items and Personal Effects	14	2-5
	1600	Stocks, Bonds, and Mutual Funds - Not Tax-Deferred	14	2-6
	1700	Tax-Deferred Assets	14	2-7
	1800	Other General Assets (Attach WS B)	14	2-8
14		Total General Assets	1
1		Total assets	1-2

		LIABILITIES	2
	2000	Bills & Payables More Than 30 Days Old (Attach WS B)	2	2-16
	2100	Mortgage	2	2-17
	2200	Other Debts (Attach WS B)	2	2-17
2		Total liabilities	1-2

1-2		Total net assets

		COST CENTERS
		When entering transactions
		the account should be the liquidity account (Cash/Bank)
	.AR	Assets/Liabilities as Receipts	A	1-9
	.PD	Payments on Debt	A	1-14
	.AD	Assets/Liabilities as Disbursements	A	1-24
A		Assets/Liabilities to and from Cash

Table: Categories
Group	Category	Description	Sum In	Gr1
		Income Statements
		Receipts
	4000	Retirement and Disability Income	4	1-3
	4010	Annuities, Structured Settlements, and Trust Income	4	1-4
	4020	Wages and Earned Income	4	1-5
	4030	Investment and Business Income	4	1-6
	4040	Other Receipts (Attach WS A)	4	1-7
4		Total revenue	3-4

		Disbursements
	3000	Food, Clothing, and Shelter	30	1-11
	3010	Medical Costs	30	1-12
	3020	Personal Allowance	30	1-13
		Payments of debts (see cost center)
	3030	Discretionary Expenses	30	1-15
	3040	Other Disbursements (Attach WS A)	30	8
30		Total Disbursements	3
	3100	Fiduciary Fees and Costs	31	9
	3101	Fiduciary's Attorney Fees and Costs	31	10
	3102	Protected Person's Attorney Fees and Costs	31	11
	3103	Other Administrative Fees and Costs (Attach WS A)	31	12
31		Administrative Fees & Costs:	3
3		Total expenses	3-4

3-4		Profit or loss


		COST CENTERS

	,PRO1	Project 1	P
	,PRO2	Project 2	P
P		Total projects

California Conservatorship Accounting | USA

USA

Income & Expense Accounting

Private

Income and Expense accounting for a Conservatorship / Guardiansheep of California (based on Form GC-400, GC-405)

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Documentation: Income & Expense Accounting

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Description

Track expenses, incomes, property revenues for the accounting for a California's Conservatorship / Guardiansheep (based on Form GC-400, GC-405).

Reference documantation

Handbook of Concervatorship - Joudicial Council of California

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Conservatorship Mr. xxxx

Basic Currency: USD

Income & Expense accounting

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS	1
	1000	Cash	10	1a
	1010	California Bank No. 1234 (checking)	10	1a
	1011	California Bank No. 123 (saving)	10	1a
	1100	Federal certificates (No. 1234)	10	1a
	1101	Mutual fund certificate (No. 123)	10	1a
10		Cash Assets	1
	1500	10 Shares xxx	14	1b
	1501	20 Shares xxx	14	1b
	1520	Saving bonds	14	1b
	1610	Apartment	14	1b
	1800	Jewels	14	1b
14		Non cash assets	1
1		Total assets	3

		LIABILITIES	2
	2010	Accounts payable	2	11
	2020	Mortgage	2	11
	2500	Other Liabilities	2	11
2		Total liabilities	3

3		Total net assets

Table: Categories
Group	Category	Description	Sum In	Gr1
		Income Statements
		Revenue
	4000	Dividends	40	3
	4010	Interests	40	3
	4100	Pensions, annuties	40	3
	4110	Social security benefits	40	3
	4200	Rents	40	3
	4300	Other receipts	40	3
40		General Receipts	4
	4500	Gain on sales	45	4
	4600	Additional property received	45	2
	4700	Other charges	45	5
	4800	Net income from business	45	6
45		Other revenues	4
4		Total revenue	PL

		Expenses
	3000	Residential or long term facilities	30	8
	3010	General administrative expanses	30	8
	3020	Living expenses	30	8
	3030	Medical expense	30	8
	3040	Property sales expenses	30	8
	3050	Rental property expenses	30	8
	3090	Other expenses	30	8
30		General expenses	3
	3500	Loss on sales	35	9
	3600	Distibution of conservative ward	35	10
	3700	Other Credits	35	11
	3800	Net loss from trade or business	35	12
35		Other exense	3
3		Total expenses	PL

PL		Profit or loss


		COST CENTERS

	,PRO1	Project 1	P
	,PRO2	Project 2	P
P		Total projects

Retirement plan for 30 years (Income and Expenses accounting) | USA

USA

Income & Expense Accounting

Private

Retirement plan for over 30 years.

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Documentation: Income & Expense Accounting

Template documentation

Description

We show here a complete new approach for creating retirement plans.
We use the advanced budgeting functionalities of Banana Accounting software, to create highly sophisticated accounting projection for 30 or more years.
For each projection year you will know exactly the assets, liabilities, income and expenses.

If you use Excel for calculating retirement planning, it may take you some time to get into this powerful new concept.

Projections file

The projections file is a Banana Accounting file.
Here we use the Income and Expenses accounting method, where transactions amounts are entered as income and expenses.

Table Accounts

The table account is used for:

Setting up the accounts.
There is an account number (here we use text), the description,the group of the account (column Gr).
You should add accounts as required by your situation.
Entering the opening amounts of each account.
You should enter yours amounts.
Setting up have groups, where account and groups are totalized.
We have the groups Assets (A), Liabilities (L) and Net Estate (A-L)
Showing the calculated amounts.
We see that will be the Budget of the End of the year.

The table account also give an immediate financial overview.
At any time you can add new accounts (simply add a new line) or change the grouping.

Table Categories

The Categories table is used to specify the Income and Expenses categories.

You can adapt the categories and grouping to your specific needs.
You immediately see the updated amounts of the year budget.
We also have setup a cost center to keep track of the withdraw from the Portfolio to the Bank account.

Table Budget

In the Budget table you enter the detailed retirement plan.
This template has only 20 transactions, so that you can modify and save also with the Starter Editsion.
With a licensed version you can insert an unlimited number of budgeting transactions.

Here we have some explanation regarding the budget transactions, for more information see the documentation relative to the budget table.

Here you will enter the transactions to exactly much your situation.

Monthly expenses and income.
- We have choose the 20. of the month, but it may be any day within the months.
- Repetition is "M" for month.
- Income and expenses amounts.
  We have entered amounts based on typical American retirement disbursement.
- Account.
  Is the account where the money come from or goes to.
- Categories.
  Is the expense or income or the contra account when moving money from two accounts.
- Total is the projection for the accounting period.
  In this example is the amount multiplied by 12 months.
- CC1
  Is the cost center column.
Year end expenses.
- Repeat is *Y".
- Formula to let Banana software automatically calculate.

Formula transactions

Formulas are written in Javasctipt 5 language using the Banana Accounting API.
Formulas are quite powerful, but require some knowledge to use it.

Interest calculation on the mortgage

We let the software calculate the exact interest and the amount is payed with the BANK and is recorded as "INTEREST"


  -budgetInterest("MORTGAGE", -3.0,"YC")

budgetInterest calculate the interest (365/365) based on the period balance.
It takes following parameters
- Account "MORTGAGE"
- Interest rate 3%
  Minus sign means calculate interest on the credit balance.
- Period
  "YC" Year current. In this case from beginning of the year up to the end of the year.
"-" sign at the beginning.
We invert the amount, so it goes in the Expense columns

Revenue from your portfolio

End of year you we register the amount earned from the portfolio.


  budgetBalance("PORTFOLIO1")*0.03

budgetBalance formula
takes balance of the account.
multiply by "0.03" or 3%.

Withdraw form portfolio

End of year we move the amount from PORTFOLIO1 account to the BANK


  withdraw("PORTFOLIO1",  6000)

"withdraw" is a Used defined function that takes as parameters
- Account
- Amount (without)

The "withdraw" function is defined in the Documents table within the "_budget.js" document.
It return the amount to withdraw only if the balance is positive and up to the maximum amount of the balance.

Banana Projections calculation

Based on the entered transactions Banana does all necessary to project the amount for the period requested.

Reports

Here are the report you can have

Account card Bank

Like in normal accounting, here you can have the account relative to the budget transactions.

Account card Portfolio1

Here you see the evolution of the Portfolio 1 account.

Each year you have transactions for income and a withdraw.
The progressive Balance get lower.

1. Year

Menu Account1->Enhanced statements with groups->Plan 1 year

Balance sheet at the end of the year
Income and expenses of the first year

5 Years Estate projection (Balance sheet)

In the following image, you see the balance sheet projected over the 5 years period, with subdivisions for 1 years.

The portfolio account getting reduced each year.
The mortgage being reduced over the years.
We have not yet entered any transactions for the Furniture, Arts, Car and Home, the amount remains the same.

5 Years Income and Expenses

Here we show a projection of the Income and Expenses over the 5 years period, with subdivision for each year.

Income is smaller each year because there is a withdraw from the portfolio that make the revenue smaller.
Also the mortgage interest is smaller, due the amortization of the loan.

5 Years Withdraws

With the cost center, we keep track of the amount taken from Portfolio and put on the bank.
We consume the capital.

30 Years Estate projection

In the following image, you see the balance sheet projected over the 30 years period, with subdivisions for 5 years.

You see the bank account going negative
The portfolio account getting depleted after a number of years.
The mortgage being reduced over the years.
We have not yet entered any transactions for the Furniture, Arts, Car and Home, the amount remains the same.

30 Years Income and Expenses

30 Years Withdraws

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Family XX

Retirement plan

Basic Currency: USD

Income & Expense accounting

Table: Accounts
Group	Account	Description	Sum In
		ESTATE

	CASH	Cash	A
	BANK	Bank account	A
	PORTFOLIO1	Low return portfolio	A
	PORTFOLIO2	Mid return portfolio	A
	PORTFOLIO3	High return portfolio	A
	CAR	Cars	A
	FURNITURE	Home interiors	A
	ARTS	Arts and other collection	A
	HOME	Main home	A
A		Assets	A-L
	LIABILITIES	Other liabilities	L
	LOAN	Current liabilities short term	L
	MORTGAGE	Liabilities long term	L
L		Liabilities	A-L
A-L		NET ESTATE

Table: Categories
Group	Category	Description	Sum In
		Income and Expenses
		INCOME	I
	SALARY	Salary	I
	EXTRAINCOME	Extra income	I
	SOCIAL	Social security income	I
	INCOMEPORT	Income from portfolio	I
I		TOTAL INCOME	I-E

		EXPENSES	E
	FOOD	Food purchases	E
	HOUSING	Expense for house	E
	TRANSPORT	Transportation expenses	E
	HEALTH	Health care	E
	LEISURE	Entertainment	E
	INSURANCE	Personal insurance	E
	GIFT	Child and charitable organizations	E
	OTHER	Other expenses	E
	INTEREST	Mortgage interest	E
E		TOTAL EXPENSES	I-E

I-E		RESULT

		Cost center
	.W	Withdraw from portfolio	CC1
CC1		Total cost center 1

Home and Business (USA)

USA

Double-Entry Accounting

Private

Accounting plan with separation for the private and business.

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Documentation: Double-Entry Accounting

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Description

With this accounting plan you can categorize transactions for private or business.

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Private/Home Business

Accounting 2017

Basic Currency: USD

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS
		Current Assets
	1000	Cash-Husband	100
	1001	Cash-Wife	100
	1010	Bank of America personal account	100
	1011	Bank of America joint account	100
	1020	Scrip Dividend	100
	1030	Health Savings Account (USA)	100
	1031	CMA cash account (USA)	100
	1040	Prepaid Insurance	100
100		Cash and bank accounts private	10

		Other bank accounts
	1100	Bank of America business account	110
	1101	Second residence bank account	110
110		Bank accounts business and properties	10

		Investments	130
	1300	Investments short term	130
	1310	Investments bonds	130
	1320	Inestments stocks	130
130		Total investments	10
10		Cash, Banks and investments	1

		Other Business Assets
	1400	Accounts receivable	140
	1410	Computer & Software	140
	1420	Inventory	140
140		Other Business assets	1

		Term Assets
	1500	Private residence	150
	1510	Second residence property for renters	150
	1520	Brokerage account	150
	1530	Individual Retirement Account (USA)	150
150		Balance Term Assets	1


1		TOTAL ASSETS	00	1


		LIABILITIES & EQUTY
		Current Liabilities
	2000	Credit Card 1	200
	2001	Credit Card 2	200
	2020	Accounts payable	200
	2030	Check issued	200
200		Balance Current Liabilities	20

		Current Liabilities 2nd Residence
	2150	Accounts payable second residence	215
215		Balance Current Liabilities 2nd Residence	20

		Home Business Liabilities
	2200	Credit Card HB	220
	2210	Accounts payable	220
220		Balance Home Business Liabilities	20


		Term Liabilities
	2500	Mortgage payable on private residence	250
	2501	Mortgage payable on second residence	250
	2502	Student loan	250
250		Balance Term Liabilities	20
20		Liabilities	2

	2900	Start up capital	29
	2910	Profit or loss brought forward private	29
	2911	Profit or loss brought forward business	29
296		Profit or loss of the current year	29
29		Owner capital	2
2		TOTAL LIABILITIES	00	1

00		Difference should be = 0 (blank cell)		1


		PROFIT/LOSS STATEMENT

		PRIVATE

		Revenue Private	4
	3000	Salary, other income	30
	3001	Interest from bank/post accounts	30
	3002	Investment interest income (Bonds)	30
	3003	Investment dividend income (Equities)	30
	3004	IRA Distributions (USA)	30
	3005	Unemployment compensation	30
	3006	Other income	30
30		Total revenue Private	3

	3500	Accrued mortgage interest expense	35
	3501	Office supplies	35
	3502	Utilities:Electricity, gas, water, heating oil	35
	3503	Upkeep	35
	3504	Maintenance	35
	3505	Repair	35
	3506	Capital improvement	35
	3520	Home insurance	35
35		Cost private	3A

	3600	Health related expenses	36
	3601	Health insurance premiums	36
	3602	Medical and dental expenses	36
	3605	Personal hygiene	36
	3606	Haircut	36
	3610	Identity protection/credit score (USA)	36
	3611	Books	36
	3612	Clothes, games, personal belongings	36
	3613	Software	36
	3620	Dining out	36
	3621	Groceries	36
	3622	Tips paid	36
	3630	Transport (car, bicycle,gas, repair, maintenance etc.)	36
	3631	Travel, holidays	36
	3632	Entertainment	36
	3640	Bank and current account fees	36
	3641	Interest expense	36
	3642	Credit card fees	36
	3643	Tax preparation fees	36
	3644	Cell Phone	36
	3650	Insurances	36
	3660	Taxes, fees	36
	3661	IRA RMD tax paid (USA)	36
	3670	Tuition	36
	3671	Other Education expenses	36
	3680	Donations/Charity	36
	3890	Craft supplies	36
	3700	Other expenses	36
36		Cost Personal	3A
3A		Total Cost Private	3

3		Result private	02

		BUSINESS (Schedule C)
	4000	Gross receipts on sales	40	C1
	4001	Returns on allowances	40	C2
	4005	Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)	40	C6
40		Generale business revenues	4A

	4200	Inventory at beginning of the year	42	C35
	4201	Purchasess less cost of items withdan for persona use	42	C36
	4202	Cost of labor. Do not include any amounts paid to yourself	42	C37
	4203	Material and supplies	42	C38
	4204	Other costs	42	C39
	4209	Inventory end of year	42	C41
42		Cost of goods sold	4A
4A		Gross income	4

	4500	Advertising	45	C8
	4501	Car and truck expenses	45	C9
	4502	Commissions and fees	45	C10
	4510	Contract labor	45	C11
	4530	Depletion	45	C12
	4531	Depreciation and section 179 expense deduction(not included in Part III)	45	C13
	4540	Employee benefit programs	45	C14
	4560	Insurance (other than health)	45	C15
	4561	Interest: Mortgage (paid to banks, etc.)	45	C16a
	4562	Interest:Other	45	C16b
	4580	Legal and professional services	45	C17
	4581	Office expense	45	C18
	4590	Pension and profit-sharing plans	45	C19
	4600	Rent or lease Vehicles, machinery, and equipment	45	C20a
	4601	Rent or lease Other business property	45	C20b
	4610	Repairs and maintenance	45	C21
	4630	Supplies (not included in Part III)	45	C22
	4640	Taxes and licenses	45	C23
	4650	Travel business	45	C24a
	4651	Deductible meals and entertainment	45	C24b
	4660	Utilities	45	C25
	4680	Wages (less employment credits)	45	C26
	4700	Other Business expenses 1	45	C48
	4701	Other Business expenses 2	45	C48
	4800	Expenses for business use of your home	45	C30
45		Business expenses deductible	4B

	4900	Business expanses not deductible 1	49
	4905	Business tax	49
49		Business expenses not deductible	4B

4B		Total Business expenses	4
4		Result Business	02	1

		FARM (Schedule F)
		Cash basis
	6000	Sales of livestock and other resale items	60
	6001	Cost or other basis of livestock or other items reported	60
	6002	Sales of livestock, produce, grains, and other products you raised	60
		Accrual
	6010	Inventory at beginning of the year of livestock, produce, grains, and other products	60
	6011	Cost of livestock, produce, grains, and other products purchased during the year	60
	6012	Inventory at end of year of livestock, produce, grains, and other products	60

	6100	Cooperative distributions	60
	6101	Agricultural program payments	60
	6102	Commodity Credit Corporation (CCC) loans reported under election	60
	6103	CCC loans forfeited	60
	6110	Crop insurance proceeds and federal crop disaster payments	60
	6111	Crop insurance Amount received in 2015	60
	6112	Amount deferred from 2014	60
	6120	Custom hire (machine work) income	60
	6130	Other income, including federal and state gasoline or fuel tax credit or refund	60
60		Farm gross income	6

	6501	Car and truck expenses (Farm)	65
	6505	Chemicals (Farm)	65
	6506	Conservation expenses (Farm)	65
	6507	Contract labor (Farm)	65
	6508	Custom hire (machine work) costs (Farm)	65
	6531	Depreciation and section 179 (Farm)	65
	6540	Employee benefit programs (Farm)	65
	6550	Feed (Farm)	65
	6551	Fertilizers and lime (Farm)	65
	6552	Freight and trucking (Farm)	65
	6553	Gasoline, fuel and oil (Farm)	65
	6560	Insurance (other than health) (Farm)	65
	6561	Interest: Mortgage (paid to banks, etc.) (Farm)	65
	6562	Interest:Other (Farm)	65
	6590	Pension and profit-sharing plans (Farm)	65
	6600	Rent or lease Vehicles, machinery, and equipment (Farm)	65
	6601	Rent or lease Other business property (Farm)	65
	6610	Repairs and maintenance (Farm)	65
	6611	Seeds and plants (Farm)	65
	6612	Storage and warehousing (Farm)	65
	6630	Supplies (Farm)	65
	6640	Taxes (Farm)	65
	6660	Utilities (Farm)	65
	6670	Veterinary, breeding and medicine (Farm)	65
	6700	Other Farm expenses 1 (Farm)	65
	6701	Other Farm expenses 2 (Farm)	65
65		Farm expenses deductible	6B

	6900	Farm expenses not deductible 1	69
	6905	Farm Taxes	69
69		Farm expenses not deductible	6B

6B		Total Farm expenses	6
6		Result Farm	02

		Real Estate and Royalties (Schedule E)

	7000	Rents received (RE)	70
	7001	Royalties received (RE)	70
70		Revenue Properties	7

	7500	Advertising (RE)	75
	7501	Auto and travel (RE)	75
	7502	Cleaning and maintenance (RE)	75
	7503	Commissions (RE)	75
	7504	Insurances (RE)	75
	7505	Legal and other professional fees (RE)	75
	7506	Management fees (RE)	75
	7507	Other interest (RE)	75
	7510	Repairs (RE)	75
	7511	Supplies (RE)	75
	7512	Depreciation expenses or depletion (RE)	75
	7520	Taxes (RE)	75
	7530	Other 1 (RE)	75
	7531	Other 2 (RE)	75
	7540	Deductible rental real estate loss after limitation (RE)	75
75		Expenses properties	7
7		Result Properties	02

		INVESTMENTS

	8000	Interest from bonds	80
	8001	Dividends	80
	8002	Other revenues from investments	80
80		Revenue from investiments	8

	8500	Management costs	85
	8501	Interest payed for investmests	85
	8502	Other fees investments	85
85		Expenses properties	8
8		Result Investments	02

02		Profit(-) Loss(+) from Profit & Loss Statement	296	1


		Cost and Profit Centers

		COST CENTERS
		Personal costs (CC1)
	.C	Expenses: Husband	P
	.J	Expenses: Wife	P
	.S	Expenses: Son	P
	.A	Expenses: Daughter	P
P		Total cost personal

		Utilities (CC2)
	,E	Electricity	T
	,H	Heating	T
	,W	Water	T
T		Total utilities

		PROFIT CENTERS
		Rent (CC3)
	;RE1	Apartment 1	R
	;RE2	Apartment 2	R
R		Total rent

		SEGMENTS
		Properties
	:R1	Private Residence
	:R2	Second Residence

		Projects
	::P1	Project 1
	::P2	Project 2

Property management accounting plan | USA

USA

Double-Entry Accounting

Other

Accounting template for Property Management.

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Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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Documentation: Double-Entry Accounting

Template documentation

Description

Accounting template for Property Management.

See Start with a new double entry accounting file.

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Property Management ...

Basic Currency: USD

Double-entry

Table: Accounts
Group	Account	Description	Sum In
		BALANCE SHEET

		ASSETS
	1000	Bank ...	1
	1001	Bank ...	1
	1002	Bank ...	1
	1010	Undeposited Cash	1
	1070	Savings & short-term investments	1
	1100	Other receivables	1
110		Customers	1
	1300	Inventories	1
	1400	Prepaid expansess	1
	1410	Other current assets	1
	1500	Building and properties	1
	1520	Equipement and machineries	1
	1540	Office Equipment & Furnishings	1
	1600	Less Accumulated Depreciation	1
	1200	Other Assets	1
1		Total assets	00

		LIABILITIES & EQUITY
	2000	Accounts payable	2
200		Suppliers	2
	2003	Charge Accounts Payable	2
	2004	Other Payables	2
	2009	Other Liabilities	2
	2010	Taxes Payable	2
	2100	Vehicle Loans	2
	2101	Short Term Loans	2
	2102	AMEX	2
	2700	Property Mortgages	2
	2701	Long Term Loans	2
	2800	Security Deposits	2
2		Total liabilities	2-3

		EQUITY
	3000	Equity	3
3900		YTD Net Profit / Loss	3
3		Total Equity	2-3

2-3		Total liabilities & Equity	00

		Income Statements

	4000	Rental Income	40
40		Rental	4

	4100	Pet Fees	41
	4101	Landscaping	41
	4102	Laundry Facilities	41
	4103	Maintenance	41
	4104	Storage Fees	41
	4105	Vending Machines	41
	4106	Washer & Dryer Rental	41
	4107	Covered Parking	41
41		Other Property Income	4

	4200	Utility Income	42
	4201	Home & Accessory Sales	42
	4202	Interest Income	42
	4203	Pre-Paid Accounts	42
	4204	Security Deposit Refunds	42
	4205	Security Deposit Forfeitures	42
	4206	Other Income	42
	4250	Adjustments to Income	42
42		Other income	4

4		Total revenues	4-5

		Earned revenues
	5000	Advertising	5
	5001	Automobile, Travel	5
	5002	Repairs & Maintenance	5
	5010	Commissions	5
	5011	Insurance	5
	5012	Legal, Professional Fees	5
	5020	Mortgage Interest	5
	5021	Other Interest	5
	5030	Sewage	5
	5031	Taxes	5
	5040	Electric	5
	5041	Telephone	5
	5050	Wages, Salary	5
	5060	Capitol Expenses	5
	5061	Gas and Propane	5
	5062	Floor Covering and Paint	5
	5080	Water and Sewer Utility	5
	5081	Accounts Payable	5
	5082	Vehicle Payment	5
	5100	Other Rental Expense	5
	5101	Travel & Entertainment	5
	5102	Depreciation Expense	5
	5103	Other Expenses	5
	5104	Adjustments to Expenses	5
5		Total Expenses	4-5

4-5		Profit or loss before taxes	3900

00		Difference should be = 0 (blank cell)

		CUSTOMERS / SUPPLIERS
		CUSTOMERS
	8000	Customer 1	8
	8001	Customer 2	8
	8002	Customer 3	8
8		Total Customers	110


		SUPPLIERS
	9001	Supplier 1	9
	9002	Supplier 2	9
	9003	Supplier 3	9
9		Total suppliers	200


		COST CENTERS

	.P1	Project 1	P
	.P2	Project 2	P
P		Total projects


		SEGMENTS
	:01	Unit 1	S100
	:02	Unit 2	S100
S100		Total program services