SCHOOL CHART OF ACCOUNTS
Account Type Level 1 Level 2 Level 3 Name
Description NOTES
BALANCE SHEET
Assets
Bank 100000 Cash
Bank accounts, savings & short-term investments
101000 Petty cash
102000 Checking
Commerical checking accounts
102010 Checking a/c #1
Wells Fargo, Comerica, etc (list each account)
102020 Checking a/c #2
103000 Savings
Commerical savings accounts Uncommon, usually held at DSJ D&L
104000 CDs
Commercial CDs Uncommon, usually held at DSJ D&L
105000 Money Market
Commerical money market accounts Uncommon, usually held at DSJ D&L
106000 DSJ Deposit
Funds held in DSJ Deposit & Loan Can create sub-accounts for each deposit held
108000 Other cash
Other type of cash account not described above uncommon
Bank 109000 Custodial Funds
Funds held on behalf of other programs
109100 Student Programs
Only if held in separate bank account
Can create sub-accounts for each custodial account
109110 Program #1
eg. Student Council, Band
109120 Program #2
109200 Class Funds
Only if held in separate bank account
109210 Class #1
eg. Class of 2020
109220 Class #2
109300 Other custodial funds
Only if held in separate bank account eg. Library
Other Current Asset 107000 Undeposited funds
Clearing account for grouping items into a single deposit Used in deposit screen (deposit to account)
Accounts Receivable 110000 Accounts Receivable
Amounts due for regular services provided CONTROL ACCOUNT - no direct posting
111000 Accounts Receivable
Must have separate account for each person/entity that
owes money
115000 Allowance for doubtful accounts
% of receivables that are doubtful Usually set only at year-end
Other Current Asset 120000 Pledges & Grants Receivable
Donor pledges and grants
121000 Pledges & grants receivable
Written donor pledges or grants not yet received
125000 Allowance for doubtful accounts
% of receivables that are doubtful Usually set only at year-end
Other Current Asset 130000 Other Receivable
Amounts due for other purposes
Use sub-accounts to detail source of receivable
(employee loan, rebates, etc)
131010 Unremitted funds from FACTS
131050 Other receivable
135000 Allowance for doubtful accounts
Other Asset 140000 Other Assets
Other current assets
141000 Inventory
Inventory items that are counted and valued
141010 Scrip Cards
145000 Prepaid expenses
145010 Prepaid benefits
Health & other benefits paid ahead of coverage period Health insurance premiums
145020 Prepaid insurance
Insurance premiums paid at start of premium year General liability insurance
145030 Prepaid other
Subscriptions and licenses paid in advance McGraw Hill, Apple, support contracts
146000 Other assets
Other type of current asset not described above uncommon
Other Asset 150000 Investments
Long-term investments
151000 DSJ Investment Pool
SCHOOL CHART OF ACCOUNTS
Account Type Level 1 Level 2 Level 3 Name
Description NOTES
152000 Other investments
Marketable securities, other assets held for investment Uncommon, usually held at DSJ
Fixed Asset 160000 Fixed Assets
161000 Fixed Assets
161010 Land
162000 Buildings
163000 Leasehold improvements
Items attached to building/land
164000 Furniture, fixtures & equipment
165000 Vehicles
168000 Other fixed assets
Other type of fixed asset not described above uncommon
169000 Construction in Progress
All costs of assets under construction before transferred
to categories above on completion
uncommon
171000 Accumulated Depreciation
Depreciation charges based on schedules
Other Asset 180000 Other Long-term Assets
uncommon
Other Asset 190000 Deposits
Rent or utility deposits held by others PG&E, Security deposits
Liabilities
Accounts Payable 201000 Accounts Payable
Amounts owed to vendors/suppliers CONTROL ACCOUNT - no direct posting
Other Current Liability 210000 Accrued liabilities
Amounts owed but bills not received
211000 Salaries & wages
Use sub-accounts for types of accrued expense
212000 Payroll taxes
213000 Pension
214000 Vacation
215000 Other accrued liabilities
220000 Due to Parish/Diocese
221000 Due to Parish
222000 Due to Diocese
225000 Funds Held for Others
225100 Student programs
225200 Class funds
225300 Other custodial funds
230000 Deferred revenue
Revenue received but not yet earned Tuition, fees
231000 Tuition
231010 K-8 deferred tuition
231020 Pre-K deferred tuition
233000 Deferred assistance
Assistance awarded received but not yet earned school, DSJ assistance
233010 K-8 deferred assistance
233020 Pre-K deferred assistance
233030 Deferred assistance type #1
234000 Deferred discount
Discounts awarded but not yet earned sibling, employee, early payment & parish discounts
235000 Other deferred revenue
Other deferred revenue not described above uncommon
240000 Refundable Advances
Contributions received for future events uncommon
250000 Short-term Notes & Loans Payable
Overdraft/line of credit
251000 Short-term notes & loans
252000 Current portion of long-term loan
Amount of long-term note due in next 12 months Usually set only at year-end
260000 Split Interest Liabilities
Obligations on assets held in trust uncommon
270000 Long-term Notes & Loans Payable
SCHOOL CHART OF ACCOUNTS
Account Type Level 1 Level 2 Level 3 Name
Description NOTES
271000 Long-term notes & loans
DSJ loan
273000 Capital lease
Lease agreements functioning as instalment purchase
agreement
274000 Pension liability
Priest & lay pension obligation Value issued by OFS on annual basis
275000 Other liability
Other type of current liability not described above uncommon
Net Assets
Equity 300000 Unrestricted Net Assets
301000 Unrestricted net assets
301500 Designated net assets
Finance Council designated assets FC designation must be documented
310000 Temporarily Restricted Net Assets
Donor restricted assets for use or time Donor restriction must be documented
310100 TRNA 1
Create sub-account for each restriction
310200 TRNA 2
320000 Permanently Restricted Net Assets
Donor restricted endowment assets Donor restriction must be documented
320100 PRNA 1
Create sub-account for each restriction
320200 PRNA 1
SCHOOL CHART OF ACCOUNTS
Account Type Level 1 Level 2 Level 3 Name
Description NOTES
INCOME STATEMENT
Revenue
Income 410000 Tuition, Assistance & Discounts
Tuition, assistance & discounts are deferred
411000 Tuition
411010 Tuition type #1
411020 Tuition type #2
411030 Tuition type #3
414000 Scholarships
414010 Scholarship #1
414020 Scholarship #2
414030 Scholarship #3
415000 Tuition Assistance
415010 DSJ (PSAS) Aid
415020 BASIC Aid
415030 Donor assistance
415040 Parish assistance
415050 School assistance
415060 DSJ (Drexel) Aid
415070 Other assistance
416000 Tuition Discounts
416010 Discount type #1
416020 Discount type #2
416030 Discount type #3
417000 Other tuition-related income
420000 Fees
Can create sub-account for each fee source
421000 Registration fees
Deferred to 1st month of school year
422000 Application fees
Deferred to 1st month of school year
423000 Tech fees
Deferred income/released over school year
424000 Athletic fees
Deferred income/released over school year
425000 Admin fees
Deferred income/released over school year
427000 Other fees
430000 Pre-school
Pre-school tuition & tuition assistance deferred
431000 Pre-school tuition
432000 Pre-school tuition assistance
440000 Extended Care
Extended care fees & fee assistance not deferred
441000 Extended care fees
442000 Extended care fees assistance
450000 Third Source Income
451000 Rental Income
Rent and use fees from buildings/facilities
460000 Gifts, Donations & Fundraising
461000 Fundraising Income
461010 Fundraising income #1
Create sub-account for each major fundraiser
461020 Fundraising income #2
462000 Gifts & Donations
Gifts (cash & non-cash)
462010 Gifts & donations - Non-restricted
Unrestricted gifts
SCHOOL CHART OF ACCOUNTS
Account Type Level 1 Level 2 Level 3 Name
Description NOTES
462020 Gifts & donations - Restricted
Donor restricted gifts
463000 Grants
Grants
464000 Endowments
Endowment income (return on investment)
464010 Endowment income #1
Create sub-account for each endowment
465000 PTG
Parent Teacher Group events income
470000 Student Activities
471010 Field trip income
Create sub-acconts for additional activities
471020 Science camp income
471030 Uniform sales
471040 Graduation fee
471050 Class activities income
471060 Other student activities income
480000 Investment & Interest Income
481000 Investment income
Investments (income & expense must be grouped for net
presentation of investments)
Income
482000 Interest income
Income
489000 Investment expenses
Expenses
490000 Other School Income
Miscellaneous income uncommon
499999 Release from Restriction To release restricted income to general funds
Expenses
Expenses 500000 Salaries, Benefits & Employment Costs
Employment-related costs
501000 Administration
All administrative personnel
501010 Salaries
501020 Payroll taxes
501030 Employee benefits
501040 Pension
501050 Workers comp
501060 Stipends
501070 Payroll service fee
501080 Other salaries & benefits
502000 Aides
All classroom aides repeat level 3 accounts for each payroll department
503000 Extended Care
All extended care personnel
504000 Facilities
All maintenance, janitorial personnel
505000 Program/support
All school (non admin) personnel librarian, counselor, music teacher etc
506000 Teacher
All credentialed teaching personnel
510000 Instruction
511000 Media & Academic Tech Program
School Speak, Apple, Knowing Technology, Dreambox
Learning
512000 General Instructional Expenses
Textbooks, Standardized testing fees, books & teaching
supplies
513000 Athletic Program
All athletic program expenses Equipment, league fees, trophies
514000 Student Activities
Activities - match to activity income above
514010 Field trip expenses
514020 Science camp expenses
515000 Student Services
Screening, health & support costs
515010 Health screening
SCHOOL CHART OF ACCOUNTS
Account Type Level 1 Level 2 Level 3 Name
Description NOTES
515020 Counselling services
520000 Administration
Administrative costs
520100 Academic/staff development
CPR training, excel course, management training
520200 Administration expenses
520300 Appreciation awards/gifts
flowers, gift cards, thank you gifts
520500 Bad debt expense
Receivables written off as not collectible
520600 Bank charges
bank fee, statement fees, wire fees
520800 Contract services
520900 Copier & printing
Printer expenses & copier running costs Standard Business Machines, Ricoh
521000 PR & advertising (marketing)
Constant Contact, graphic design, web-design
521100 Dues & subscriptions
CTN, DOW, WASC, NCEA
521200 Educational admin expense
521300 Meetings & events
Staff & community meetings refreshments, travel costs
521400 Office & student supplies
Office Depot, Staples, Quill
521500 Postage
Pitney Bowes, USPS
521600 Professional services
Armanino McKenna, legal services
521700 Recruiting expenses
Fingerprinting, background checks, Verify Group
521800 Rent expense
521900 Small equipment expenses
Copier maintenance & lease costs Maintenance contracts
522000 Telecommunication
Landline, cellphone and internet costs AT&T, Verizon, Sprint
522100 Travel
Airfare, hotel, ground transport & meals
550000 Other Regular Expenses
551000 Rental Expenses
530000 Pre-school Expense
531000 Pre-school Expense
540000 Extended Care Expense
541000 Extended Care Expense
550000 Third Source Expense
551000 Third Source Expense
560000 Plant/Facilities
561000 Depreciation
562000 Repairs and maintenance
hardware store, electrician, plumber, handyman
563000 Utilities
PG&E, security, water, waste
570000 Other School Expenses
571000 Cafeteria
580000 Gifts, Donations & Fundraising
581000 Fundraising Expenses
Create sub-account for each major fundraiser to match
those in revenue
581010 Fundraising expenses #1
581020 Fundraising expenses #2
582000 Gifts & Donations Expenses
582010 Gifts & donations - Non-restricted Exp
582020 Gifts & donations - Restricted Exp
583000 Grant Expenses
584000 Endowment Expenses
SCHOOL CHART OF ACCOUNTS
Account Type Level 1 Level 2 Level 3 Name
Description NOTES
585000 PTG Expenses
590000 Taxes, Insurance & Interest
591000 Taxes, licenses & permits
Use permits, city licenses
592000 Insurance
DSJ insurance
593000 Interest expense
599000 Fines & penalties
Other Income & Expense
Other Income 800000 Other Income & Expenses
810000 Unrealized gains/losses
811000 DSJ Investment
990000 SUSPENSE - transaction category tbd
items whose categories are uncertain
