En este artículo
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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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
Template preview
Non Profit Organization XX
Accounting 2015
Basic Currency: USD
Double-entry
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 |