Diocese of Metuchen Chart of Accounts

Transcription

1 Diocese of Metuchen Asset s 100 CASH Bank OPERATING ACCOUNT Bank SAVINGS ACCOUNT Bank PAYROLL ACCOUNT Bank 101 PETTY CASH Bank 102 INVESTMENTS-DIOCESAN PAF Bank 104 INVESTMENTS Bank 107 ACCOUNTS RECEIVABLE s Receivable 105 MORTGAGES & LOAN RECEIVABLE Other Current Asset 108 PREPAID EXPENSES Other Current Asset 109 SCRIP INVENTORY Other Current Asset 110 LAND Fixed Asset 111 BUILDINGS Fixed Asset 112 BUILDING IMPROVEMENTS Fixed Asset 113 MOTOR VEHICLES Fixed Asset 114 FURNITURE & EQUIPMENT Fixed Asset 115 ACCUM. DEPR. BUILDINGS Fixed Asset 116 ACCUM. DEPR. BLDG. IMPROVMENTS Fixed Asset 117 ACCUM. DEPR. MOTOR VEHICLES Fixed Asset 118 ACCUM. DEPR. FURN. & EQUIP. Fixed Asset Liability s 200 ACCOUNTS PAYABLE s Payable 201 ASSESSMENTS PAYABLE Other Current Liability 202 MORTGAGES & LOAN PAYABLE Other Current Liability 203 DIOCESAN PAF LOAN PAYABLE Other Current Liability 204 STIPENDS PAYABLE Other Current Liability 205 PENSION CONTRIBUTION PAYABLE Other Current Liability 206 INSURANCE PREMIUM PAYABLE Other Current Liability 207 DEFERRED REVENUE Other Current Liability 208 PAYROLL LIABILITIES Other Current Liability FEDERAL TAXES Other Current Liability NJ STATE TAXES Other Current Liability FICA Other Current Liability MEDICAL INSURANCE DEDUCTION Other Current Liability CREDIT UNION DEDUCTION Other Current Liability TAX SHELTER ANNUITY DEDUCTION Other Current Liability WAGE GARNISHMENTS Other Current Liability Net Assets 300 NET ASSETS Equity Page 1 of 11

2 Ordinary Revenue 400 WEEKEND COLLECTIONS Income FIRST OFFERTORY COLLECTION Income SECOND OFFERTORY COLLECTION Income SEAT MONEY Income MONTHLY/SPECIAL/ASSESSMENT Income 401 HOLY DAY COLLECTIONS Income ASSUMPTION Income ALL SAINTS DAY Income IMMACULATE CONCEPTION Income NEW YEAR'S DAY Income ASCENSION THURSDAY Income 402 CHRISTMAS COLLECTION Income 403 EASTER COLLECTION Income 405 GIFTS & DONATIONS - NON DEVELOP Income POOR BOX Income BOOKS, PAMPHLETS, PAPERBACKS Income RESTRICTED GIFTS & DONATIONS Income NON RESTRICTED GIFTS & DONATION Income 406 NET FUNDRAISING Income BINGO Income RAFFLES Income BAZAARS/CARNIVALS/FESTIVALS Income DANCES/SOCIALS/PARTIES Income PARENTS' CLUB Income HOME SCHOOL ASSOCIATION Income SALES OF CANDY ETC. Income OTHER ACTIVITIES Income 410 RENTAL INCOME Income RENTAL OF FACILITIES Income RENTAL OF BUILDINGS, LAND Income CATERING/CAFETERIA INCOME Income 411 OFFERINGS Income BAPTISM OFFERINGS Income MARRIAGE OFFERINGS Income FUNERAL OFFERINGS Income FIRST COMMUNION/CONFIRMATION Income VOTIVE LIGHTS/CANDLES Income FLOWER OFFERINGS Income MITE BOX/NOVENAS/DEVOTIONS Income MISSIONS/RETREATS/RENEWALS Income SPECIAL FEAST DAYS Income 418 DIVIDEND/INTEREST - NON PAF Income DIVIDEND INCOME Income INTEREST INCOME Income Page 2 of 11

3 Other Revenue 420 PAF INTEREST INCOME Income 424 DIOCESAN GRANTS Income 425 AUTHORIZED COLLECTIONS Income DEBT REDUCTION PROGRAM Income CONSTRUCTION/RENOVATION Income 426 UNREALIZED GAIN/LOSS Income 427 REALIZED GAIN/LOSS ON SALE Income SALE OF REAL PROPERTY & EQUIP. Income SALE OF SECURITIES Income 428 RELIGIOUS EDUCATION REVENUE Income RELIGIOUS EDUCATION FEES Income ST COMMUNION/CONFIRMATION FEES Income CATHOLIC SPIRIT SUBSCRIPTIONS Income 429 DIOCESAN COLLECTIONS Income FOUNDATION FOR CATHOLIC ED. Income RETIREMENT FOR DIOCESAN CLERGY Income OTHER Income 431 NATIONAL/MISSIONARY APPEALS Income SPRING COLLECTION Income SUMMER COLLECTION Income FALL COLLECTION Income WINTER COLLECTION Income HOLY LAND COLLECTION Income RETIREMENT FUND FOR RELIGIOUS Income RICE BOWL - CRS Income CHURCH IN EASTERN EUROPE Income MISSIONARY COOPERATIVE PLAN Income WORLD MISSION SUNDAY Income OTHER COLLECTIONS Income 433 BEQUESTS Income 440 SCHOOL TUITION & FEES Income 441 PRE-K TUITION & FEES Income 442 OTHER SCHOOL FEES Income REGISTRATION FEES Income SPECIAL SUBJECT FEES Income GRADUATION/EXAM & OTHER FEES Income 443 PUPIL TRANSPORTATION FEES Income 444 SCHOOL SUBSIDY FROM PARISH Income 447 SCHOOL SUBSIDY FROM DIOCESE Income 450 SALE OF CEMETERY PLOTS/GRAVES Income 451 SALE OF MAUSOLEUM CRYPTS/NICHES Income Page 3 of 11

4 452 BURIAL INCOME Income INTERNMENT Income FOUNDATIONS Income LETTERING Income VASES Income 453 ANNUAL & PERPETUAL CARE INCOME Income ANNUAL CARE Income PERPETUAL CARE Income 454 OTHER INCOME Income BUILDING SERVICE FEES Income FINES Income SCHOOL ACTIVITIES Income COMMISSION ON SALES Income SPORTS ACTIVITIES Income EXTENDED CARE PROGRAM Income CHILD CARE PROGRAM Income SUMMER PROGRAM Income OTHER PROGRAMS Income OTHER INCOME Income 460 DEVELOPMENT REVENUE Income GIFTS FROM ALUMNI Income GIFTS FROM PARENTS/GRANDPARENTS Income GIFTS FROM BUSINESS Income OTHER DEVELOPMENT GIFTS Income MAJOR GIFTS-RESTRICTED Income MAJOR GIFTS-UNRESTRICTED Income ANNUAL FUND Income ENDOWMENTS Income GRANTS Income SPECIALIZED SCHOOL EVENTS Income Salaries & Benefits Expenditures 500 SALARIES-CLERGY Expense PASTOR/ADMINISTRATOR SALARY Expense PAROCHIAL VICAR(S) SALARY Expense WEEKEND MINISTRY Expense SACRAMENTAL ASSISTANCE Expense RENEWALS/MISSIONS Expense CONTINUING EDUCATION Expense RETREAT EXPENSE Expense TRANSITIONAL DEACON(S) SALARY Expense 501 SALARIES-RELIGIOUS Expense RELIGIOUS PRINCIPAL SALARY Expense Page 4 of 11

5 RELIGIOUS TEACHERS' SALARY Expense OTHER RELIGIOUS SALARY Expense RELIGIOUS CONTINUING EDUCATION Expense RELIGIOUS AUTOMOBILE EXPENSE Expense OTHER RELIGIOUS SALARY EXPENSE Expense RELIGIOUS VICE PRINCIPAL SALARY Expense 502 SALARIES-LAY Expense ADMINISTRATIVE/CLERICAL SALARY Expense SECRETARY Expense BOOKKEEPER/BUSINESS MANAGER Expense RECEPTIONIST Expense CLERK/TYPIST Expense DATA ENTRY CLERK Expense PRINCIPAL Expense LIBRARIAN Expense DEVELOPMENT Expense REGULAR TEACHERS Expense SPECIAL SUBJECT TEACHERS Expense SUBSTITUTE TEACHERS Expense CLASSROOM AIDES Expense EXTENDED CARE AIDES Expense COUNSELOR Expense VICE PRINCIPAL Expense OTHER INSTRUCTIONAL SALARIES Expense STIPENDS Expense MAINTENANCE SUPERVISOR Expense MAINTENANCE STAFF Expense COOK Expense HOUSEKEEPER Expense CEMETERY MAINTENANCE/GRAVE DIG Expense RELIGIOUS EDUCATION DIRECTOR Expense RELIGIOUS EDUCATION SECRETARY Expense MUSIC DIRECTOR Expense ORGANIST Expense CHURCH MUSICIANS Expense CANTORS Expense SOCIAL CONCERNS DIRECTOR Expense YOUTH MINISTRY DIRECTOR Expense 503 MEDICAL INSURANCE-CLERGY Expense 504 MEDICAL INSURANCE-RELIGIOUS/LAY Expense 505 OTHER EMPLOYEE BENEFITS Expense DISABILITY LIABILITY Expense WAGE SETTLEMENT Expense 506 FICA-EMPLOYER PORTION Expense 507 PENSION-CLERGY Expense 508 LAY BENEFITS Expense LAY PENSION Expense Page 5 of 11

6 LAY LIFE INSURANCE Expense 510 HOUSEHOLD EXPENSE Expense Administrative Expenditures 511 OFFICE SUPPLIES Expense STATIONARY Expense DUPLICATING PAPER & SUPPLIES Expense DATA PROCESSING SUPPLIES Expense MASS CARDS/CERTIFICATES/FORMS Expense CONTRIBUTION ENVELOPES Expense 512 FURNITURE/EQUIPMENT UNDER $500 Expense PURCHASE OF TELEPHONE Expense PURCHASE OF EQUIPMENT Expense PURCHASE OF OFFICE FURNITURE Expense REPAIR OF FURNITURE & EQUIPMENT Expense 513 CONTRACT SERVICES Expense MAINTENANCE ON OFFICE EQUIPMENT Expense MAINTENANCE-CLASSROOM COMPUTERS Expense INTERNET PROVIDER SERVICES Expense OTHER INSPECTIONS Expense OTHER Expense 514 PROFESSIONAL SERVICES Expense ACCOUNTANT Expense LEGAL SERVICES Expense FINANCIAL CONSULTANT Expense PROPERTY APPRAISAL SERVICES Expense REAL ESTATE AGENT Expense TUITION COLLECTION FEES Expense TECHNOLOGY SERVICES Expense OTHER Expense 515 TELEPHONE SERVICE Expense 516 PRINTING COSTS & STATIONARY Expense 517 POSTAGE & MAILINGS Expense 518 BANK CHARGES Expense 519 ADMINISTRATION EXPENSE Expense MIDDLE STATES Expense DIOCESAN COOPERATIVE FEES (NET) Expense ADMINISTRATIVE TRAVEL Expense OTHER ADMINISTRATIVE EXPENSE Expense Operations & Maintenance Expenditures 520 CONTRACTED SERVICES-MAINTENANCE Expense CLEANING SERVICES Expense BOILER MAINTENANCE Expense Page 6 of 11

7 WATER TREATMENT Expense SNOW REMOVAL Expense LAWN CARE & LANDSCAPING Expense AIR CONDITIONING MAINTENANCE Expense CEMETERY GRAVE OPENINGS Expense FIRE ALARMS/EXTINGUISHERS Expense EQUIPMENT REPAIRS Expense EXTERMINATORS Expense OTHER CONTRACTED SERVICES Expense 521 REPAIRS & RENOV-UNDER $5,000 Expense PLUMBING REPAIRS Expense ELECTRICAL REPAIRS Expense BOILER REPAIRS Expense HEATING SYSTEM REPAIRS Expense AIR CONDITIONING REPAIRS Expense CARPENTRY & MASONRY REPAIRS Expense PAINTING Expense ENERGY CONSERVATION Expense CARPETING & TILE REPAIRS Expense SECURITY SYSTEM REPAIRS Expense MACADAM (BLACKTOP) REPAIRS Expense ROOFING REPAIRS Expense 522 MAINTENANCE SUPPLIES Expense CHEMICALS Expense PAPER TOWELS & SOAP Expense CLEANING SUPPLIES Expense LAWN CARE SUPPLIES Expense LOCKSMITH SUPPLIES Expense PLUMBING SUPPLIES Expense ELECTRICAL SUPPLIES Expense GLASS SUPPLIES Expense CARPET & TILE SUPPLIES Expense 523 MAINTENANCE EQUIP.- UNDER $500 Expense 524 INSURANCE Expense BOILER INSURANCE Expense PROPERTY & CASUALTY INSURANCE Expense WORKMAN'S COMPENSATION Expense AUTOMOBILE INSURANCE Expense FINE ARTS INSURANCE Expense BURGLARY INSURANCE Expense STUDENT ACCIDENT INSURANCE Expense DISABILITY INSURANCE Expense 525 UTILITIES Expense GAS/OIL/ELECTRIC-CHURCH Expense GAS/OIL/ELECTRIC-RECTORY Expense GAS/OIL/ELECTRIC-PARISH HALL Expense GAS/OIL/ELECTRIC-SCHOOL Expense Page 7 of 11

8 GAS/OIL/ELECTRIC-CONVENT Expense WATER & SEWER Expense TRASH REMOVAL Expense GAS/OIL/ELECTRIC-OTHER BUILDING Expense GAS/OIL/ELECTRIC-CEMETERY Expense 526 TRAVEL EXPENSE Expense 527 CEMETERY OPERATIONS Expense FOUNDATIONS Expense VASES Expense LETTERING Expense 528 HEALTH SERVICES Expense HEALTH SERVICES SALARIES Expense HEALTH SERVICES SUPPLIES Expense HEALTH SERVICES OTHER Expense 529 PUPIL TRANSPORTATION Expense PUPIL TRANSPORTATION SALARIES Expense PUPILTRANSPORTATION OTHER Expense Parish Life & Ministries Expenditures 540 PARISH SCHOOL SUBSIDY Expense 543 SCHOLARSHIPS & GRANTS Expense 545 RELIGIOUS EDUCATIONS EXPENSES Expense KINDERGARTEN - EIGHTH GRADE Expense HIGH SCHOOL RELIGIOUS EDUCATION Expense ADULT RELIGIOUS EDUCATION-RCIA Expense BAPTISM PREPARATION Expense HOLY COMMUNION/CONFIRMATION Expense CATHOLIC SPIRIT SUBSCRIPTION Expense 546 LITURGY & WORSHIP EXPENSES Expense CANDLES Expense ALTAR WINES Expense ALTAR BREADS Expense BANNERS Expense LINENS & ALTAR CLOTHS Expense VESTMENTS Expense SACRED VESSELS Expense CHOIR NEEDS Expense LITURGICAL AIDES & HYMNALS Expense SACRAMENTARIES & LECTIONARIES Expense OTHER Expense 547 CHARITIES & SOCIAL CONCERNS Expense FINANCIAL AID TO THE NEEDY Expense COUNSELING Expense RESPECT FOR LIFE MINISTRY Expense MINISTRY TO THE ELDERLY Expense Page 8 of 11

9 MINISTRY TO THE SICK & GRIEVING Expense 548 OTHER MINISTRIES Expense SPIRITUAL DEVELOPMENT Expense EVANGELIZATION Expense LEADERSHIP DEVELOPMENT Expense FAMILY LIFE-MARRIAGE PREPARATIO Expense FELLOWSHIP & COMMUNITY BLDG. Expense YOUTH MINISTRY Expense Instructional Expenditures 550 TEXTBOOKS & WORKBOOKS Expense 551 LIBRARY EXPENSES Expense BOOKS & REFERNCE MATERIALS Expense AUDIO & VISUAL MATERIALS Expense LANGUAGE LAB MATERIALS Expense FURNITURE Expense COMPUTER HARDWARE Expense COMPUTER SUPPLIES & SOFTWARE Expense OTHER Expense 552 CONSUMABLE TEACHING SUPPLIES Expense 553 INSTRUCTIONAL MATERIALS Expense REFERENCE MATERIALS Expense FIELD TRIPS Expense COMPUTER SUPPLIES & SOFTWARE Expense OTHER Expense 554 OTHER EXPENSES FOR INSTRUCTION Expense SCIENCE SUPPLIES Expense MUSIC SUPPLIES Expense NON-INSTRUCTIONAL SUPPLIES Expense COMPUTER HARDWARE EQUIPMENT Expense NEW DESKS & TABLES Expense EQUIPMENT Expense 555 STAFF DEVELOPMENT Expense PROFESSIONAL MEMBERSHIPS Expense PROFESSIONAL PUBLICATIONS Expense CONFERENCES & WORKSHOPS Expense PROFESSIONAL DAY EXPENSES Expense IN-SERVICE PROGRAMS Expense RETREATS Expense OTHER Expense Extraordinary Expenditures 557 PURCHASE OF LAND Expense 558 PURCHASE OF BUILDINGS Expense 559 MAJOR RENOVATIONS OVER $5,000 Expense 560 PURCHASE OF MOTOR VEHICLES Expense 561 PURCHASE FURN.& EQUIP. OVR $500 Expense Page 9 of 11

10 562 LIABILITY PAYMENTS Expense PRINCIPAL PAYMENTS (BANK LOANS) Expense PRINCIPAL PAYMENTS (PAF LOANS) Expense PRIOR YEAR UNPAID ASSESSMENT Expense PRIOR YEAR UNPAID INSURANCE Expense 563 INTEREST ON MORTGAGES & LOANS Expense INTEREST ON MORTGAGES Expense INTEREST ON LOANS Expense 564 DIOCESAN ASSESSMENT PAYMENTS Expense 565 DIOCESAN COLLECTIONS PAYMENTS Expense FOUNDATION FOR CATHOLIC ED. Expense RETIREMENT FOR DIOCESAN CLERGY Expense OTHER Expense 566 NATIONAL/MISSIONARY APPEAL Expense SPRING COLLECTION Expense SUMMER COLLECTION Expense FALL COLLECTION (PETER'S PENCE) Expense WINTER COLLECTION Expense HOLY LAND COLLECTION Expense RETIREMENT FUND FOR RELIGIOUS Expense RICE BOWL Expense CHURCH IN EASTERN EUROPE Expense MISSIONARY COOPERATIVE PLAN Expense WORLD MISSION SUNDAY Expense OTHER Expense 568 DEVELOPMENT EXPENSE Expense DEVELOPMENT SALARIES Expense TAXES & BENEFITS Expense EXPENSES Expense DEVELOPMENT PROGRAM COSTS Expense 569 RENTAL OF LAND & BUILDING Expense FOR INSTRUCTIONAL PURPOSES Expense FOR NON-INSTRUCTIONAL PURPOSES Expense 570 FOOD SERVICE OPERATIONS Expense REVENUE Expense EXPENSE Expense 571 STUDENT ACTIVITIES Expense REVENUE Expense EXPENSE Expense 572 OTHER FIXED EXPENSES Expense 573 DEPRECIATION EXP.- BUILDINGS Expense 574 DEPRECIATION EXP.- BUILD. IMP. Expense 575 DEPRECIATION EXP.- M. VEHICLES Expense 576 DEPRECIATION EXP.- FURN & EQUIP Expense Extraordinary Expenditures- Offset s 657 PURCHASE OF LAND- OFFSET Expense 658 PURCHASE OF BUILDINGS- OFFSET Expense Page 10 of 11

11 659 RENOVATIONS OVER $5,000- OFFSET Expense 660 PURCHASE OF M. VEHICLES- OFFSET Expense 661 FURN.& EQUIP. OVER $500- OFFSET Expense 662 LIABILITY PAYMENTS- OFFSET Expense PRINCIP. PAYMENTS (BL)- OFFSET Expense PRINCIP. PAYMENTS (PAF)- OFFSET Expense PRIOR YR UNPAID ASSESS.- OFFSET Expense PRIOR YR. UNPAID INSUR.- OFFSET Expense 663 INTEREST MOR. & LOANS- OFFSET Expense INTEREST ON MORTGAGES- OFFSET Expense INTEREST ON LOANS- OFFSET Expense 664 ASSESSMENT PAYMENTS- OFFSET Expense 665 D.COLLECTIONS PAYMENTS- OFFSET Expense 666 NAT'L/MISSIONARY APPEAL- OFFSET Expense 668 DEVELOPMENT EXPENSE- OFFSET Expense 669 RENTAL OF LAND & BUILD.- OFFSET Expense 670 FOOD SERVICE OPERATIONS- OFFSET Expense 671 STUDENT ACTIVITIES-OFFSET Expense 672 OTHER EXPENSE- OFFSET Expense Page 11 of 11