Planning
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Taking the time to layout your accounting system will save a lot of headaches later. Use a numbering scheme that will allow future growth.

Following is a possible fund account numbering scheme:

Fund Account
Description
General Ledger Owner's Equity Account
100
General Fund
3100
150
Tithe Fund
3150
500
Missions Fund
3500
510
Mexico Fund
3510
512
Haiti Fund
3512
600
Sunday School Fund
3600
700
Youth Fund
3700
800
Building Fund
3800


Following is a possible general ledger account numbering scheme:

·1000 - 1399 Current Assets  
·1000 Checking Account  
·1010 Savings Account  
·1100 Petty Cash  
 
·1400 - 1699 Long Term Assets  
·1400 Long Term Savings  
 
·1700 - 1999 Fixed Assets  
·1700 Buildings  
·1710 Building Depreciation  
·1750 Furniture & Equipment  
·1760 Furniture & Equipment Depreciation  

·2000 - 2499 Current Liabilities  
·2000 Accounts Payable  
·2100 Salaries Payable  
·2110 FICA & FIT Payable  
·2120 FUTA Payable  
·2130 SUTA Payable  
 
·2500 - 2999 Long Term Liabilities  
·2500 Mortgage Payable  
·2600 Notes Payable  

·3000 - 4999 Fund Accounts (Owner's Equity)  
·3100 General Fund  
·3150 Tithe Fund  
·3500 Missions Fund  
·3510 Mexico  
·3512 Haiti  
·3600 Sunday School  
·3700 Youth Fund  
·3800 Building Fund  

·5000 - 6999 Income (Every income account is tied directly to a fund account.)  
·5100 General Income (100 - General Fund)  
·5150 Tithe Income (150 - Tithe Fund)  
·5500 Missions - General (500 - Missions Fund)  
·5505 Missions - World (500 - Missions Fund)  
·5510 Missions - Mexico (510 - Mexico Mission)  
·5512 Missions - Haiti (512 - Haiti Mission)  
·5600 Sunday School Offerings (600 - Sunday School)  
·5610 Sunday School Special Drives (600 - Sunday School)  
·5700 Youth Offerings (700 - Youth Fund)  
·5710 Youth Special Drives (700 - Youth Fund)  
·5800 Building Fund Income (800 - Building Fund)  

·7000 - 9999 Expenses (Every expense account is tied directly to a fund account.)  
·7100 Parsonage Expenses (100 - General Fund)  
·7105 Miscellaneous Expenses (100 - General Fund)  
·7110 Electricity (100 - General Fund)  
·7120 Water (100 - General Fund)  
·7130 Phone (100 - General Fund)  
·7140 Furnishings (100 - General Fund)  
·7145 Janitorial Services (100 - General Fund)  
·7150 Tithe to Pastor (150 - Tithe Fund)  
·7160 Tithe to General Headquarters (150 - Tithe Fund)  
·7170Tithe to State Headquarters (150 - Tithe Fund)  
·7180 Tithe - Other (150 - Missions Fund)  
·7500 Missions to General Headquarters (500 - Missions Fund)  
·7510 World Missions to General Headquarters (510 - Mexico Mission)  
·7512 Missions to Haiti (512 - Haiti Mission)  
·7600 Sunday School Literature (600 - Sunday School)  
·7610 Sunday School Supplies (600 - Sunday School)  
·7620 Sunday School Utilities (600 - Sunday School)  
·7700 Youth Events (700 - Youth Fund)  
·7710 Youth Supplies (700 - Youth Fund)  
·7720 Youth Literature (700 - Youth Fund)  
·7730 Youth Utilities (700 - Youth Fund)  
·7800 Mortgage Payments (800 - Building Fund)  
·7810 Building Repairs (800 - Building Fund)