Nonprofit Chart of Accounts Template.xlsx

	A	B	C	D	E	F	G	H
1		CREATED BY MILA M. ACCOUNTING FOR NONPROFIT USE. NOT TO BE RESOLD
2		QuickBooks Field	QuickBooks Field	QuickBooks Field		5
3	Account Nr.	Account Name	Account Type	Detail Type	Account Type	Included In	Used In	Account Description

4	1000s	Checking XXXX	Bank	Checking	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Checking account
5		Savings XXXX	Bank	Savings	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Savings account
6		Restricted XXXX	Bank	Checking	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Bank account maintained separately for restricted funds, if the organization chooses to segregate them
7		Petty Cash	Bank	Cash on Hand	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Cash the organization keeps on hand
8	1100s	Accounts Receivable	Accounts receivable (A/R)	Accounts Receivable (A/R)	Asset	Balance Sheet/Statement of Financial Position	Accrual Accounting	Unpaid or unapplied customer invoices and credits
9		Grants & Contributions Receivable	Accounts receivable (A/R)	Accounts Receivable (A/R)	Asset	Balance Sheet/Statement of Financial Position	Accrual Accounting	Funds to be received, depending on source and type
10		Loan/Notes Receivable	Other Current Assets	Loans to Others	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Loans to other organizations, individuals
11	1200s	Investments	Other Current Assets	Investments - Other	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Short or long term investments, can be further separated by type of investment (CDs), duration
12	1300s	Inventory	Other Current Assets	Inventory	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Inventory on hand
13	1400s	Prepaid expenses	Other Current Assets	Prepaid Expenditures	Asset	Balance Sheet/Statement of Financial Position	Accrual Accounting	Things like prepaid insurance for a future period
14	1500s	Fixed Assets	Fixed Assets	Other Fixed Assets	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Booked at original cost, can be further separated by type (land, buildings, property and equipment)
15	1500s	Fixed Assets: Less Accumulated Depreciation	Fixed Assets	Accumulated Depreciation	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Accumulated depreciation of fixed assets, subaccount of fixed assets
16	1600s	Uncategorized Asset	Other Current Assets	Other Current Assets	Asset	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	QuickBooks Generated System Account
17
18	2000s	Accounts Payable	Accounts payable (A/P)	Accounts Payable (A/P)	Liability	Balance Sheet/Statement of Financial Position	Accrual Accounting	Unpaid or unapplied vendor bills or credits
19	2100s	Payroll Liabilities	Other Current Liabilities	Payroll Tax Payable	Liability	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Taxes withheld on payroll to be paid out to federal or state agencies
20	2200s	Accrued Expenses	Other Current Liabilities	Other Current Liabilities	Liability	Balance Sheet/Statement of Financial Position	Accrual Accounting	Expenses for the current period paid in a future accounting period, like accrued interest
21	2300s	Deferred Revenue	Other Current Liabilities	Deferred Revenue	Liability	Balance Sheet/Statement of Financial Position	Accrual Accounting	QuickBooks Generated System Account
22	2400s	Current Liabilities	Other Current Liabilities	Other Current Liabilities	Liability	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Loans or other liabilities due within a year; classify as long term if due in more than a year
23	2500s	Long Term Liabilities	Long Term Liabilities	Other Long Term Liabilities	Liability	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Loans or other liabilities due in more than one year; classify as short term if due within a year
24
25	3000s	Unrestricted Net Assets/General Fund	Equity	Retained Earnings	Equity	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Net assets without donor restrictions
26	3100s	Restricted Net Assets	Equity	Retained Earnings	Equity	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	Net assets subject to donor-imposed restrictions
27	3200s	Retained Earnings	Equity	Retained Earnings	Equity	Balance Sheet/Statement of Financial Position	Cash and Accrual Accounting	QuickBooks Generated System Account
28
29	4000s	Corporate Donations - Unrestricted	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Contributions from other organizations subject to donor-imposed restrictions, such as purpose or time restriction
30		Corporate Donations - Restricted	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Contributions from other organizations with no donor-imposed restrictions, such as purpose or time restriction
31		Government Grants - Unrestricted	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Contributions from the government subject to donor-imposed restrictions, such as purpose or time restriction
32		Government Grants - Restricted	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Contributions from the government with no donor-imposed restrictions, such as purpose or time restriction
33		Individual Donations - Unrestricted	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Contributions from individuals subject to donor-imposed restrictions, such as purpose or time restriction
34		Individual Donations - Restricted	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Contributions from individuals with no donor-imposed restrictions, such as purpose or time restriction
35		Other Foundations and Grants - Unrestricted	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Other funds received that don't fit in the categories above, without restrictions on how to be spent
36		Other Foundations and Grants - Restricted	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Other funds received that don't fit in the categories above, with restrictions on how to be spent
37		In-Kind Revenue	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Non-cash gifts made to your organization
38		Fundraising Income	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Money raised through fundraising
39		Special Events	Revenue	Non-Profit Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Nonprofit special events; additional details and subaccounts can be added if recurring or relevant
40		Billable Expenditure Revenue	Revenue	Service/Fee Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	QuickBooks Generated System Account
41		Billable Expense Income	Revenue	Service/Fee Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	QuickBooks Generated System Account
42		Sales of Product Income	Revenue	Sales of Product Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	QuickBooks Generated System Account
43		Services	Revenue	Service/Fee Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	QuickBooks Generated System Account
44		Uncategorized Income	Revenue	Other Primary Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	QuickBooks Generated System Account
45		Investment Income: Dividends and Interest	Other Revenue	Interest Earned	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Interest and dividends earned from investments
46		Investment Income: Realized Gain/Loss	Other Revenue	Other Investment Revenue	Revenue	Income Statement/Statement of Activity	Cash and Accrual Accounting	Gain or loss realized on sale of investments
47
48	5000s	Advertising & Marketing	Expenditures	Advertising/Promotional	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Costs to promote products and services
49		Auto Expenses	Expenditures	Auto	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Gas, repairs, insurance, and other costs for your organization's vehicle (not loan payments)
50		Bank Charges & Fees	Expenditures	Bank Charges	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Fees or charges from your bank or credit card
51		Gifts & Donations to Others	Expenditures	Charitable Contributions	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Contributions made to other organizations or individuals
52		Insurance	Expenditures	Insurance	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Liability, fire, theft, and other insurance for your organization (not health)
53		Interest Paid	Expenditures	Interest Paid	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Interest paid on loans, credit cards, and vehicles
54		Legal & Professional Services	Expenditures	Legal & Professional Fees	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Services provided by professional and contracted services, such as accountants, attorneys, consultants, and web designers
55		Meals & Related Costs	Expenditures	Entertainment Meals	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Client meals and entertainment and travel meals (organization-related only)
56		Membership & Subscriptions	Expenditures	Dues & Subscriptions	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Costs of memberships and subscriptions related to the organization’s activities
57		Office Supplies & Software	Expenditures	Office/General Administrative Expenditures	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Office, kitchen, bathroom supplies, etc.
58		Other Business Expenses	Expenditures	Other Business Expenses	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Other expenses for your organization, including training and conferences
59		Payroll Expenses	Expenditures	Payroll Expenditures	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Default QuickBooks payroll account, further broken down in taxes and wages. Additional subcategories can be added by function, as needed
60		Payroll Expenses:Taxes	Expenditures	Payroll Tax Expenses	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Default QuickBooks payroll account, further broken down in taxes and wages. Additional subcategories can be added by function, as needed
61		Payroll Expenses:Wages	Expenditures	Payroll Expenditures	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Default QuickBooks payroll account, further broken down in taxes and wages. Additional subcategories can be added by function, as needed
62		Reimbursable Expenses	Expenditures	Supplies & Materials	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Purchases made on behalf of another party that will reimburse the organization
63		Rent & Lease	Expenditures	Rent or Lease of Buildings	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Office space, storage, vehicle, machinery, and equipment rentals and leases (short or long-term)
64		Repairs & Maintenance	Expenditures	Repair & Maintenance	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Repairs, maintenance, and cleaning for office space and equipment
65		Small Tools & Equipment	Expenditures	Office/General Administrative Expenditures	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Costs of small tools and equipment
66		Taxes & Licenses	Expenditures	Taxes Paid	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Property taxes, applicable taxes, licenses, permits, and other governmental fees
67		Travel	Expenditures	Travel	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Travel including transportation, hotels, and tips (not meals)
68		Utilities	Expenditures	Utilities	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Phone, gas, electric, water, internet, and other utilities for your organization
69		Uncategorized Expense	Expenditures	Other Business Expenses	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	QuickBooks Generated System Account
70	6000s	Program Expenses	Expenditures	Other Business Expenses	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Nonprofit program expenses. These vary by type of nonprofit—for example, classes for a church or performance expenses for an arts organization
71	7000s	Fundraising Expense	Expenditures	Other Business Expenses	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	Fundraising expenses should be tracked separately to facilitate functional expense reporting on Form 990, when applicable
72	8000s	Depreciation Expense	Other Expenditure	Depreciation	Expenditures	Income Statement/Statement of Activity	Cash and Accrual Accounting	When you depreciate assets, usually you record a depreciation expense (debit) and accumulated depreciation (credit)
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100