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No profit - multicurrency (USA)

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

Country: USA  | Accounting type: Double-Entry Accounting with foreign currencies  |  Category: Non-Profit

Non Profit Organization XX

Accounting 2015

Basic Currency: USD

Double-entry with foreign currencies

Accounts
Group Account Description Currency Gr
    BALANCE SHEET    
         
    ASSETS    
  1010 Cash in bank-operating USD 1000
  1020 Cash in bank-payroll USD 1000
  1040 Petty cash USD 1000
  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
1000   Cash   10
         
  1110 Accounts receivable USD 1100
  1115 Doubtful accounts allowance USD 1100
1100   Accounts receivable   10
         
  1210 Pledges receivable USD 1200
  1215 Doubtful pledges allowance USD 1200
  1225 Discounts - long-term pledges USD 1200
  1240 Grants receivable USD 1200
  1245 Discounts - long-term grants USD 1200
1200   Contributions receivable   10
         
  1310 Employee & trustee receivables USD 1300
  1320 Notes/loans receivable USD 1300
  1325 Doubtful notes/loans allowance USD 1300
1300   Other receivables   10
         
  1410 Inventories for sale USD 1400
  1420 Inventories for use USD 1400
  1450 Prepaid expenses USD 1400
  1460 Accrued revenues USD 1400
1400   Other assets   10
10   Curent Assets   1
         
  1510 Marketable securities USD 1500
  1530 Land held for investment USD 1500
  1540 Buildings held for investment USD 1500
  1545 Accum deprec - bldg investment USD 1500
  1580 Investments - other USD 1500
1500   Investments   15
         
  1610 Land - operating USD 1600
  1620 Buildings - operating USD 1600
  1630 Leasehold improvements USD 1600
  1640 Furniture, fixtures, & equip USD 1600
  1650 Vehicles USD 1600
  1660 Construction in progress USD 1600
1600   Fixed operating assets:   15
         
  1725 Accum deprec - building USD 1700
  1735 Accum amort - leasehold improvements USD 1700
  1745 Accum deprec - furn,fix,equip USD 1700
  1755 Accum deprec - vehicles USD 1700
1700   Accum deprec - fixed operating assets:   15
         
  1810 Other long-term assets USD 1800
         
  1850 Split-interest agreements USD 1800
         
  1910 Collections - art, etc USD 1800
         
  1950 Funds held in trust by others USD 1800
1800   Other fixed assets   15
15   Fixed Assets   1
         
1   Total assets   00
         
    LIABILITIES    
  2010 Accounts payable USD 2000
  2020 Grants & allocations payable USD 2000
2000   Payables   2
         
  2110 Accrued payroll USD 2100
  2120 Accrued paid leave USD 2100
  2130 Accrued payroll taxes USD 2100
  2140 Accrued sales taxes USD 2100
  2150 Accrued expenses - other USD 2100
2100   Accrued liabilities   2
         
  2310 Deferred contract revenue USD 2300
  2350 Unearned/deferred revenue - other USD 2300
2300   Unearned/deferred revenue:   2
         
  2410 Refundable advances USD 2400
2400   Refundable advances   2
         
  2510 Trustee & employee loans payable USD 2500
  2550 Line of credit USD 2500
  2560 Current portion - long-term loan USD 2500
  2570 Short-term liabilities - other USD 2500
2500   Short-term notes & loans payable:   2
         
  2610 Split-interest liabilities USD 2600
2600   Split-interest liabilities   2
         
  2710 Bonds payable USD 2700
  2730 Mortgages payable USD 2700
  2750 Capital leases USD 2700
  2770 Long-term liabilities - other USD 2700
2700   Long-term notes & loans payable:   2
         
  2810 Gov't-owned fixed assets liability USD 2800
  2910 Custodial funds USD 2800
2800   Other liabilities   2
         
2   Total liabilities   2-3
         
    EQUITY    
  3010 Unrestricted net assets USD 3000
  3020 Board-designated net assets USD 3000
  3030 Board designated quasi-endowment USD 3000
  3040 Fixed operating net assets USD 3000
3000   Unrestricted net assets   3
         
  3110 Use restricted net assets USD 3100
  3120 Time restricted net assets USD 3100
3100   Temporarily restricted net assets   3
         
  3210 Endowment net assets USD 3200
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
  4020 Corporate contributions USD 4000
  4070 Legacies & bequests USD 4000
  4075 Uncollectible pledges - estimated USD 4000
  4085 Long-term pledges discount USD 4000
4000   Revenue from direct contributions:   4
         
  4110 Donated professional services-GAAP USD 4100
  4120 Donated other services - non-GAAP USD 4100
  4130 Donated use of facilities USD 4100
  4140 Gifts in kind - goods USD 4100
  4150 Donated art, etc USD 4100
4100   Donated goods & services revenue   4
         
  4210 Corporate/business grants USD 4200
  4230 Foundation/trust grants USD 4200
  4250 Nonprofit organization grants USD 4200
  4255 Discounts - long-term grants USD 4200
4200   Revenue from non-government grants   4
         
  4310 Split-interest agreement contributions USD 4300
  4350 Gain (loss) split-interest agreements USD 4300
4300   Revenue from split-interest agreements   4
         
  4410 United Way or CFC contributions USD 4400
  4420 Affiliated organizations revenue USD 4400
  4430 Fundraising agencies revenue USD 4400
4400   Revenue from indirect contributions   4
         
  4510 Agency (government) grants USD 4500
  4520 Federal grants USD 4500
  4530 State grants USD 4500
  4540 Local government grants USD 4500
4500   Revenue from government grants   4
         
4   Total contribution   4-5-6
         
    Earned revenues    
  5010 Agency (government) contracts/fees USD 5000
  5020 Federal contracts/fees USD 5000
  5030 State contracts/fees USD 5000
  5040 Local government contracts/fees USD 5000
  5080 Medicare/Medicaid payments USD 5000
5000   Revenue from government agencies   5
         
  5180 Program service fees USD 5100
  5185 Bad debts, est - program fees USD 5100
5100   Revenue from program-related sales & fees   5
         
  5210 Membership dues-individuals USD 5200
  5220 Assessments and dues-organizations USD 5200
5200   Revenue from dues   5
         
  5310 Interest-savings/short-term investments USD 5300
  5320 Dividends & interest - securities USD 5300
  5330 Real estate rent - debt-financed USD 5300
  5335 Real estate rental cost - debt-financed USD 5300
  5340 Real estate rent - not debt-financed USD 5300
  5345 Real estate rental cost - not debt-financed USD 5300
  5350 Personal property rent USD 5300
  5355 Personal property rental cost USD 5300
  5360 Other investment income USD 5300
  5370 Securities sales - gross USD 5300
  5375 Securities sales cost USD 5300
  5380 Exchange rate gains USD 5300
5300   Revenue from investments   5
         
  5410 Non-inventory sales - gross USD 5400
  5415 Non-inventory sales cost USD 5400
  5440 Gross sales - inventory USD 5400
  5445 Cost of inventory sold USD 5400
  5450 Advertising revenue USD 5400
  5460 Affiliate revenues from other entities USD 5400
  5490 Misc revenue USD 5400
5400   Revenue from other sources   5
         
  5810 Special events - non-gift revenue USD 5800
  5820 Special events - gift revenue USD 5800
5800   Special events   5
         
5   Total Earned revenues   4-5-6
         
    Other revenue    
  6810 Unrealized gain (loss) - investments USD 6800
  6820 Unrealized gain (loss) - other assets USD 6800
6800   Unrealized gain (loss):   6
         
  6910 Satisfaction of use restriction USD 6900
  6920 LB&E acquisition satisfaction USD 6900
  6930 Time restriction satisfaction USD 6900
6900   Net assets released from restriction:   6
         
6   Total other revenues   4-5-6
         
4-5-6   Total revenue, gains, & other support   PL
         
    Expenses - personnel related    
  7010 Contracts - program-related USD 7000
  7020 Grants to other organizations USD 7000
  7040 Awards & grants - individuals USD 7000
  7050 Specific assistance - individuals USD 7000
  7060 Benefits paid to or for members USD 7000
7000   Grants, contracts, & direct assistance   7
         
  7210 Officers & directors salaries USD 7200
  7220 Salaries & wages - other USD 7200
  7230 Pension plan contributions USD 7200
  7240 Employee benefits - not pension USD 7200
  7250 Payroll taxes, etc. USD 7200
7200   Salaries & related expenses:   7
         
  7510 Fundraising fees USD 7500
  7520 Accounting fees USD 7500
  7530 Legal fees USD 7500
  7540 Professional fees - other USD 7500
  7550 Temporary help - contract USD 7500
  7580 Donated professional services - GAAP USD 7500
  7590 Donated other services - non-GAAP USD 7500
7500   Contract service expenses   7
         
7   Total Expenses   7-8-9
         
    Non-personnel related expenses    
  8110 Supplies USD 8100
  8120 Donated materials & supplies USD 8100
  8130 Telephone & telecommunications USD 8100
  8140 Postage & shipping USD 8100
  8150 Mailing services USD 8100
  8170 Printing & copying USD 8100
  8180 Books, subscriptions, references USD 8100
  8190 In-house publications USD 8100
8100   Nonpersonnel expenses   8
         
  8210 Rent, parking, other occupancy USD 8200
  8220 Utilities USD 8200
  8230 Real estate taxes USD 8200
  8240 Personal property taxes USD 8200
  8250 Mortgage interest USD 8200
  8260 Equipment rental & maintenance USD 8200
  8270 Deprec & amort - allowable USD 8200
  8280 Deprec & amort - not allowable USD 8200
  8290 Donated facilities USD 8200
8200   Facility & equipment expenses:   8
         
  8310 Travel USD 8300
  8320 Conferences, conventions, meetings USD 8300
8300   Travel & meetings expenses   8
         
  8510 Interest-general USD 8500
  8520 Insurance - non-employee related USD 8500
  8530 Membership dues - organization USD 8500
  8540 Staff development USD 8500
  8550 List rental USD 8500
  8560 Outside computer services USD 8500
  8570 Advertising expenses USD 8500
  8580 Contingency provisions USD 8500
  8590 Other expenses USD 8500
8500   Other expenses   8
         
  8610 Bad debt expense USD 8600
  8620 Sales taxes USD 8600
  8630 UBITaxes USD 8600
  8650 Taxes - other USD 8600
  8660 Fines, penalties, judgments USD 8600
  8670 Organizational (corp) expenses USD 8600
  8680 Exchange rate losses USD 8600
8600   Business expenses   8
         
8   Total expenses   7-8-9
         
    Non-GAAP expenses    
  9810 Capital purchases - land USD 9800
  9820 Capital purchases - building USD 9800
  9830 Capital purchases - equipment USD 9800
  9840 Capital purchases - vehicles USD 9800
  9910 Payments to affiliates USD 9800
  9920 Additions to reserves USD 9800
  9930 Program administration allocations USD 9800
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
  :200 Program department B USD S100
  :300 Program department C USD S100
  :400 Program department D USD S100
  :450 Other program service activities USD S100
  :460 Lobbying activities USD S100
S100   Total program services   S1
         
  :510 M&G department-general USD S500
  :520 M&G department-unallowable (A-122) USD S500
  :530 Public relations USD S500
  :540 Investment management USD S500
  :550 Labor relations USD S500
  :610 M&G special event production USD S500
  :620 M&G special event promotion USD S500
S500   M&G department   S1
         
  :700 Fundraising department USD S700
S700   Fundraising department   S1
         
  :910 Central services cost pool USD S900
  :920 Common cost pool by line item USD S900
  :930 Common cost pool-other USD S900
  :980 Capital/fixed asset purchases pool USD S900
S900   Cost pools   S1
S1   Total Segments 1    
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

This accounting plan is for not for profit organisations:

  • 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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