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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
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 |
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 |