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    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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    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

     

    Template preview

    Non Profit Organization XX

    Accounting 2015

    Basic Currency: USD

    Double-entry with foreign currencies

    Table: Accounts
    Group 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
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