North Texas Conference Suggested Chart of Accounts for Churches

Account Type Asset Asset Subotal Asset Asset Subtotal Asset Subtotal Subtotal Fixed Assets: Land/Buildings/Equipment Savings Account Investment Account Fund Name Account Name 1.101.100 Checking Account 2 1.101.200 Total Checking 1.102.100 1.103.100 Total Savings and Investments 1.900.100 Total Fixed Assets Table II line 36 Table II line 37 Table II line 37 Account Number Table #/line #

Total Assets
Accounts Payable Vendors Vendor names here Vendor names here Vendor names here Vendor names here 941 Payroll Withholding 2.201.100 Total Payroll Withholdings Mortgage (secured debt) Loan (unsecured debt) 2.800.100 2.900.100 Total Loans Table II line 38 Table II line 39 2.100.100

Liability A/P Vendor A/P Vendor A/P Vendor A/P Vendor Liability Subtotal Liability Liability Subtotal Subtotal

Total Liabilities
General Fund Building Fund Missions Fund Memorial Fund General Fund Balance Building Fund Balance Missions Fund Balance Memorial Fund Balance 3.100.000 3.200.000 3.300.000 3.400.000

Fund Fund Fund Fund

Fund Fund Fund Fund Subtotal

Memorial Fund Memorial Fund Memorial Fund Fixed Asset Equity

Memorial Subfund 1 Memorial Subfund 2 Memorial Subfund 3 Fixed Asset Equity Fund Balance

3.400.100 3.400.200 3.400.300 3.900.000

Total Fund Balances

General Fund General Fund General Fund Pledged Contributions Non-Pledged Contributions Loose Offering/Unidentified Gifts 4.100.100 4.100.150 4.100.200 Total Regular Giving General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Special Giving - Holiday Special Giving - Six Annual Specials Special Gifts - Other Interest Income Dividend Income Fundraisers Equitable Compensation Received Advance Special, Apportioned, and Connectional Income Other Grants and Financial Support 4.101.110 4.101.150 4.101.210 4.102.100 4.102.150 4.102.200 4.102.300 4.102.400 4.102.500 Total General Fund Income Building Fund Building Fund Building Fund Building Fund Contributions- Building Fund Capital Campaign Income Building Use Fees/Rental Special Gifts - Maintenance 4.200.100 4.200.200 4.200.300 4.200.400 Total Building Fund Income Missions Fund Missions Fund Misisons Fund Contributions - Missions UM Missions Giving Other charitable giving (non-UM) 4.300.100 4.300.200 4.300.300 Table III line 68.a Table III line 67.f Table III line 67.d Table III line 67.d Table III line 67.g Table III line 69.a Table III line 69.b Table III line 69.c Table III line 68.d Table III line 67.a Table III line 67.b Table III line 67.c

Income Income Income Subtotal Income Income Income Income Income Income Income Income Income Subtotal Income Income Income Income Subtotal Income Income Income

Subtotal Income Income Income Income Subtotal Subtotal Memorial Fund Memorial Fund Memorial Fund Memorial Fund Memorial Giving Memorial Giving Subfund 1 Memorial Giving Subfund 2 Memorial Giving Subfund 3

Total Missions Fund Income 4.400.000 4.400.100 4.400.200 4.400.300 Total Memorial Fund Income Table III line 68.b Table III line 68.b Table III line 68.b Table III line 68.b

Total Income
General Fund General Fund General Fund Apportionments - Conference Apportionments - District Apportionments - Mission Society 5.000.100 5.000.200 5.000.300 Total Apportionments General Fund General Fund General Fund General Fund General Fund General Fund Pastor Base Salary Pastor Housing Allow. Pastor Pension Pastor Medical Ins. Pastor Accountable Reimbursement Pastor Cash Allowance (non-accountable) 5.101.100 5.101.200 5.101.300 5.101.400 5.101.500 5.101.600 Total Pastor Compensation General Fund General Fund General Fund General Fund General Fund General Fund Associate Pastor Base Salary Associate Pastor Housing Allow. Associate Pastor Pension Associate Pastor Medical Ins. Associate Pastor Accountable Reimbursement Assoc. Pastor Cash Allowance (non-accountable) 5.102.100 5.102.200 5.102.300 5.102.400 5.102.500 5.102.600 Total Assoc Pastor Compensation General Fund General Fund General Fund Deacon Base Salary Deacon Housing Allow. Deacon Pension 5.103.100 5.103.200 5.103.300 Table II line 58 Table II line 58 Table II line 58 Table II line54 Table II line 55 Table II line 51 Table II line 52 Table II line 56 Table II line 57 Table II line53 Table II line 55 Table II line 51 Table II line 52 Table II line 56 Table II line 57

Expense Expense Expense Subtotal Expense Expense Expense Expense Expense Expense Subtotal Expense Expense Expense Expense Expense Expense Subtotal Expense Expense Expense

Expense Expense Expense Subtotal Expense Expense Expense Expense Expense Subtotal Subtotal Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Subtotal Expense Expense Expense Expense Expense

General Fund General Fund General Fund

Deacon Medical Ins. Deacon Accountable Reimbursement Deacon Cash Allowance (non-accountable)

5.103.400 5.103.500 5.103.600 Total Deacon Compensation

Table II line 58 Table II line 58 Table II line 58

General Fund General Fund General Fund General Fund General Fund

Custodian Salary Music Director Salary Admin Dept. Salaries Lay Employee Health Insurance Employer Payroll Taxes

5.110.100 5.110.200 5.110.300 5.110.400 5.110.500 Total Lay Employee Compensation Total Payroll Expenses

Table II line 60 Table II line 60 Table II line 60 Table II line 60 Table II line 60

General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund

Telephone - Church Telephone - Pastor Gas - Church Gas - Pastor Electric - Church Electric - Pastor Internet - Church Internet - Pastor Mobile Phone - Church/Admin Mobile Phone - Pastor Water- Church Water - Pastor

5.202.100 5.202.150 5.202.200 5.202.250 5.202.300 5.202.350 5.202.400 5.202.450 5.202.500 5.202.600 5.202.700 5.202.750 Total Utilities

Table II line 62 Table II line 55 Table II line 62 Table II line 55 Table II line 62 Table II line 55 Table II line 62 Table II line 55 Table II line 62 Table II line 55 Table II line 62 Table II line 55

General Fund General Fund General Fund General Fund General Fund

Office Expense Copy Machine Postage Paper Miscellaneous Expense

5.205.100 5.205.105 5.205.110 5.205.115 5.205.135

Table II line 62 Table II line 62 Table II line 62 Table II line 62 Table II line 62

Subtotal Expense Expense Expense Expense Subtotal Expense Expense Expense Subtotal Expense Expense Expense Expense Subtotal Expense Expense Subtotal Expense Expense Subtotal Expense Subtotal Expense Expense Expense Subtotal Expense Expense Expense Expense Memorial Fund Memorial Fund Memorial Fund Memorial Fund Memorial Fund Expenses Memorial Expense Subfund 1 Memorial Expense Subfund 2 Memorial Expense Subfund 3 Missions Fund Missions Fund Missions Fund Missions Fund Expenses UM Charitable Causes Other Charitable Causes (non-UM) Building Fund Building Fund Expenses General Fund General Fund Loan Principal Loan Interest General Fund General Fund Music Material Special Musicians General Fund General Fund General Fund General Fund Flowers Special Speakers Bulletins Worship Supplies General Fund General Fund General Fund Sunday School Supplies Teacher Training Sunday School Adult General Fund General Fund General Fund General Fund Property/Liability Insurance Cleaning Supplies Property Maintenance/Repairs Property Taxes

Total Administrative Expenses 5.205.500 5.205.510 5.205.520 5.205.550 Total Property Expenses 5.206.100 5.206.105 5.207.100 Total Christian Education Expenses 5.208.100 5.208.105 5.208.110 5.208.120 Total Worship Expenses 5.209.100 5.209.105 Total Music Expenses 5.210.100 5.210.200 Total Loan Payments 5.300.100 Total Building Fund Expenses 5.400.100 5.400.150 5.400.200 Total Missions Fund Expenses 5.500.100 5.400.100 5.400.200 5.400.300 Table II line 48 Table II line 49 Table II line 63 Table II line 63 Table II line 61 Table II line 61 Table II line 61 Table II line 61 Table II line 61 Table II line 61 Table II line 61 Table II line 61 Table II line 61 Table II line 62 Table II line 62 Table II line 62 Table II line 62

Subtotal Subtotal

Total Memorial Fund Expenses

Total Expenses

Account Comments