W UNIFORM CHART OF ACCOUNTS - BUDGET OUT 3 YRS.xlsx

	A	B	C	D	E	F
1		* Codes may be added to track matching grants.
2		UNIFIED CHART OF ACCOUNTS		https://www.techsoup.org/support/articles-and-how-tos/quickbooks-for-nonprofits-setting-up-the-chart-of-accounts
3
4		Version 3.0
5		Balance Sheet or Statement of Financial Position Accounts (1000-3999)
6		Balance Sheet Account Coding - Line Item -xxxx
7	Version 3.0 Account Number	Account Name	Version 3.0 Account Number	BUDGET PROJECTION YR 1	BUDGET PROJECTION YR 2	BUDGET PROJECTION YR 3
8	1	ASSETS	1
9	1000	CASH:	1000
10	1010	Cash in bank - operating	1010
11	1020	Cash in bank - payroll	1020
12	1040	Petty cash	1040
13	1070	Savings & short-term investments	1070
14
15	1100	ACCOUNTS RECEIVABLE:	1100
16	1110	Accounts receivable	1110
17	1115	Doubtful accounts allowance	1115
18
19	1200	CONTRIBUTIONS RECEIVABLE:	1200
20	1210	Pledges receivable	1210
21	1215	Doubtful pledges allowance	1215
22	1225	discounts - long-term pledges	1225
23	1240	Grants receivable	1240
24	1245	Discounts - long-term grants	1245
25
26
27	1300	OTHER RECEIVABLES:	1300
28	1310	Employee & trustee receivables	1310
29	1320	Notes/loans receivable	1320
30	1325	Doubtful notes/loans allowance	1325
31
32
33	1400	OTHER ASSETS:	1400
34	1410	Inventories for sale	1410
35	1420	Inventories for use	1420
36	1450	Prepaid expenses	1450
37	1460	Accrued revenues	1460
38
39	1500	INVESTMENTS:	1500
40	1510	Marketable securities	1510
41	1530	Land held for investment	1530
42	1540	Buildings held for investment	1540
43	1545	Accum depreciation - building investment	1545
44	1580	Investments - other	1580
45
46	1600	FIXED OPERATING ASSETS:	1600
47	1610	Land-operating	1610
48	1620	Buildings - operating	1620
49	1630	Leasehold improvements	1630
50	1640	Furniture, fixtures, & equipment	1640
51	1650	Vehicles	1650
52	1660	Construction in process	1660
53
54	1700	ACCUMULATED DEPRECIATION FIXED OPERATING ASSETS	1700
55	1725	Accumulated depreciation - building	1725
56	1735	Accumulated amortization - leasehold improvements	1735
57	1745	Accumulated depreciation - furniture, fixtures, equipment	1745
58	1755	Accumulated d depreciation - vehicles	1755
59
60	1810	OTHER LONG-TERM ASSETS	1810
61
62	1850	SPLIT- INTEREST AGREEMENTS	1850
63
64	1910	COLLECTIONS - ART, ETC	1910
65
66	1950	FUNDS HELD IN TRUST BY OTHERS	1950
67		TOTAL ASSETS
68	2	LIABILITIES	2
69	2000	PAYABLES:	2000
70	2010	Accounts payable	2010
71	2020	Grants & allocations payable	2020
72
73	2100	ACCRUED LIABILITIES:	2100
74	2110	Accrued payroll	2110
75	2120	Accrued paid leave	2120
76	2130	Accrued payroll taxes	2130
77	2140	Accrued sales taxes	2140
78	2150	Accrued expenses - other	2150
79
80	2300	UNEARNED/DEFERRED REVENUE:	2300
81	2310	Deferred contract revenue	2310
82	2350	Unearned/deferred revenue - other	2350
83
84	2410	REFUNDABLE ADVANCES:	2410
85
86	2500	SHORT-TERM NOTES & LOANS PAYABLE:	2500
87	2510	Trustee & employee loans payable	2510
88	2550	Line of credit	2550
89	2560	Current portion - long term	2560
90	2570	Short-term liabilities - other	2570
91
92	2610	SPLIT-INTEREST LIABILITIES:	2610
93
94	2700	LONG-TERM NOTES & LOANS PAYABLE:	2700
95	2710	Bonds payable	2710
96	2730	Mortgages payable	2730
97	2750	Capital leases	2750
98	2770	Long-term liabilities - other	2770
99	2810	GOVT'OWNED FIXED ASSETS LIABILITY:	2810
100	2910	CUSTODIAL FUNDS:	2910