The Steward's Prophet

Finance for Faith Communities

a project of Congregational Finance LLC -- Rev. Karen McArthur, editor

Entire contents
© 2007-2012
Rev. Karen McArthur
Please inquire for permission to reprint any part of this website.

The Steward's Prophet
PO Box 80035
South Dartmouth, MA 02748

SAMPLE CHART OF ACCOUNTS

ASSETS

Checking Account
Petty Cash
Money Market Account
Investment Account
Prepaid Expenses

LIABILITIES

Accounts Payable
Credit Card
Payroll Liabilities

INCOME

CONTRIBUTIONS
___Pledged contributions
___Plate offerings
___Restricted contributions
___Special Offerings

EVENT INCOME
___Concert donations

FACILITIES INCOME

FUNDRAISING INCOME
___Church Fair Income
___Golf Tournament

GRANTS

INVESTMENT RETURN
___Bank interest
___Investment dividends
___Investment gains/(losses)

PROGRAM FEES
___Nursery School tuition
___Retreats

EXPENSES

MISSIONS & OUTREACH
___UCC Basic Support
___UCC Special Offerings
___UCC Special Support
___Advertising
___Local Community missions
___Global Missions

ADMINISTRATION
___Office Administrator's Salary
___Office Administrator's Benefits
___Computer equipment
___Computer supplies
___Office Supplies
___Printing & Reproduction

COMMUNICATIONS
___Internet Access
___Postage
___Telephone

CONGREGATIONAL CARE

EDUCATION
___Adult Education
___Sunday School

FELLOWSHIP
___All-Church events
___Youth Group expenses

GENERAL
___Payroll Taxes (FICA/MC)
___Workers' Compensation Insurance

MEMBERSHIP GROWTH
___Confirmation Class
___Evangelism Team expenses

PASTORAL
___Pastor's Salary
___Housing
___Pension Dues
___Life Insurance & Disability
___Medical, Dental & Vision Insurance
___Travel Expenses
___Professional Expenses

PROPERTY
___Sexton's Salary
___Sexton's Benefits
___Capital Improvements
___Grounds
___Insurance (Property & Liability)
___Repairs & Maintenance
___Supplies
___Utilities

STEWARDSHIP
___Stewardship Team expenses
___Treasurer's Supplies

WORSHIP & MUSIC
___Musicians' Salaries
___Musicians' Benefits
___Flower expense
___Guest Preachers
___Music
___Worship supplies