{"id":197,"date":"2014-09-22T11:39:10","date_gmt":"2014-09-22T11:39:10","guid":{"rendered":"https:\/\/www.avacon.org\/handbook\/?page_id=197"},"modified":"2020-04-29T20:16:25","modified_gmt":"2020-04-29T20:16:25","slug":"chart-of-accounts","status":"publish","type":"page","link":"https:\/\/www.avacon.org\/handbook\/chapter-7\/chart-of-accounts\/","title":{"rendered":"Chart of Accounts"},"content":{"rendered":"

<\/a>CHART OF ACCOUNTS<\/h1>\n
\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
ACCOUNT<\/strong><\/td>\nTYPE<\/strong><\/td>\n<\/tr>\n
10000 \u00b7 Cash\u00a0Accounts<\/td>\nBank<\/td>\n<\/tr>\n
–10100 \u00b7\u00a0BoA Checking Account<\/td>\nBank<\/td>\n<\/tr>\n
–10200 \u00b7\u00a0PayPal<\/td>\nBank<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
11000 \u00b7 Accounts Receivable<\/td>\nAccounts Receivable<\/td>\n<\/tr>\n
12000 \u00b7 Undeposited Funds<\/td>\nOther Current Asset<\/td>\n<\/tr>\n
12100 \u00b7 Inventory Asset<\/td>\nOther Current Asset<\/td>\n<\/tr>\n
2120 \u00b7 Payroll Asset<\/td>\nOther Current Asset<\/td>\n<\/tr>\n
15000 \u00b7 Furniture and Equipment<\/td>\nFixed Asset<\/td>\n<\/tr>\n
18000 \u00b7 Marketable Securities<\/td>\nOther Asset<\/td>\n<\/tr>\n
18600 \u00b7 Other Assets<\/td>\nOther Asset<\/td>\n<\/tr>\n
18700 \u00b7 Security Deposits Asset<\/td>\nOther Asset<\/td>\n<\/tr>\n
20000 \u00b7 Accounts Payable<\/td>\nAccounts Payable<\/td>\n<\/tr>\n
21100 \u00b7 Direct Deposit Liabilities<\/td>\nOther Current Liability<\/td>\n<\/tr>\n
24000 \u00b7 Payroll Liabilities<\/td>\nOther Current Liability<\/td>\n<\/tr>\n
27200 \u00b7 Other Liabilities<\/td>\nLong Term Liability<\/td>\n<\/tr>\n
30000 \u00b7 Opening Balance Equity<\/td>\nEquity<\/td>\n<\/tr>\n
31300 \u00b7 Perm. Restricted Net Assets<\/td>\nEquity<\/td>\n<\/tr>\n
31500 \u00b7 Temp. Restricted Net Assets<\/td>\nEquity<\/td>\n<\/tr>\n
32000 \u00b7 Unrestricted Net Assets<\/td>\nEquity<\/td>\n<\/tr>\n
42000 \u00b7 Contributions, gifts, grants<\/td>\nIncome<\/td>\n<\/tr>\n
43400 \u00b7 Direct Public Support<\/td>\nIncome<\/td>\n<\/tr>\n
–43410 \u00b7 Corporate Contributions<\/td>\nIncome<\/td>\n<\/tr>\n
–43440 \u00b7 Gifts In Kind – Goods<\/td>\nIncome<\/td>\n<\/tr>\n
–43450 \u00b7 Individ, Business Contributions<\/td>\nIncome<\/td>\n<\/tr>\n
44800 \u00b7 Indirect Public Support<\/td>\nIncome<\/td>\n<\/tr>\n
–44820 \u00b7 United Way, CFC Contributions<\/td>\nIncome<\/td>\n<\/tr>\n
45000 \u00b7 Investments<\/td>\nIncome<\/td>\n<\/tr>\n
–45030 \u00b7 Interest-Savings, Short-term CD<\/td>\nIncome<\/td>\n<\/tr>\n
46400 \u00b7 Other Types of Income<\/td>\nIncome<\/td>\n<\/tr>\n
–46430 \u00b7 Miscellaneous Revenue<\/td>\nIncome<\/td>\n<\/tr>\n
47200 \u00b7 Program Income<\/td>\nIncome<\/td>\n<\/tr>\n
–47210 \u00b7 Membership Dues<\/td>\nIncome<\/td>\n<\/tr>\n
–47220 \u00b7 Program Service Fees<\/td>\nIncome<\/td>\n<\/tr>\n
–47230 \u00b7 Program Income –\u00a0OSCC<\/td>\nIncome<\/td>\n<\/tr>\n
–47240 \u00b7 Program Income – FCVW<\/td>\nIncome<\/td>\n<\/tr>\n
–47250 \u00b7 Program Income –\u00a0Virtual Land for Social Good<\/td>\nIncome<\/td>\n<\/tr>\n
–47260 \u00b7 Program Income –\u00a0AvaCon Grid Event Hosting<\/td>\nIncome<\/td>\n<\/tr>\n
–47270 \u00b7 Program Income –\u00a0Metaverse Cultural Series<\/td>\nIncome<\/td>\n<\/tr>\n
–47280 \u00b7 Program Income –\u00a0Metaverse Future Society<\/td>\nIncome<\/td>\n<\/tr>\n
50000 \u00b7 Cost of Goods Sold<\/td>\nCost of Goods Sold<\/td>\n<\/tr>\n
60900 \u00b7 Business Expenses<\/td>\nExpense<\/td>\n<\/tr>\n
–60910 \u00b7 Bank Service Charge<\/td>\nExpense<\/td>\n<\/tr>\n
—-60911 \u00b7 BoA Service Charge<\/td>\nExpense<\/td>\n<\/tr>\n
—-60912 \u00b7 Paypal Service Charge<\/td>\nExpense<\/td>\n<\/tr>\n
–60920 \u00b7 Business Registration Fees<\/td>\nExpense<\/td>\n<\/tr>\n
–60930 \u00b7 Filing Fee<\/td>\nExpense<\/td>\n<\/tr>\n
61000 \u00b7 Program Expense<\/td>\nExpense<\/td>\n<\/tr>\n
–61100 \u00b7 Program Expense – FCVW<\/td>\nExpense<\/td>\n<\/tr>\n
–61200 \u00b7 Program Expense – Metaverse Cultural Series<\/td>\nExpense<\/td>\n<\/tr>\n
–61300 \u00b7 Program Expense –\u00a0Metaverse Future Society<\/td>\nExpense<\/td>\n<\/tr>\n
–61400 \u00b7 Program Expense – OSCC<\/td>\nExpense<\/td>\n<\/tr>\n
–61500 \u00b7 Program Expense –\u00a0Virtual Land for Social Good<\/td>\nExpense<\/td>\n<\/tr>\n
–61600 \u00b7 Program Expense – AvaCon Grid Event Hosting<\/td>\nExpense<\/td>\n<\/tr>\n
–61700 \u00b7 Program Expense –\u00a0Conference Sponsorshop<\/td>\nExpense<\/td>\n<\/tr>\n
–61800 \u00b7 Program Expense – SLCC<\/td>\nExpense<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
62100 \u00b7 Contract Services<\/td>\nExpense<\/td>\n<\/tr>\n
–62110 \u00b7 Accounting Fees<\/td>\nExpense<\/td>\n<\/tr>\n
–62140 \u00b7 Legal Fees<\/td>\nExpense<\/td>\n<\/tr>\n
–62450 \u00b7 Outside Contract Services<\/td>\nExpense<\/td>\n<\/tr>\n
62800 \u00b7 Facilities and Equipment<\/td>\nExpense<\/td>\n<\/tr>\n
–62810 \u00b7 Depr and Amort – Allowable<\/td>\nExpense<\/td>\n<\/tr>\n
–62830 \u00b7 Donated Facilities<\/td>\nExpense<\/td>\n<\/tr>\n
–62840 \u00b7 Equipment Rental and Maintenance<\/td>\nExpense<\/td>\n<\/tr>\n
–62870 \u00b7 Property Insurance<\/td>\nExpense<\/td>\n<\/tr>\n
–62890 \u00b7 Rent, Parking, Utilities<\/td>\nExpense<\/td>\n<\/tr>\n
65000 \u00b7 Operations<\/td>\nExpense<\/td>\n<\/tr>\n
–65010 \u00b7 Books, Subscriptions, Reference<\/td>\nExpense<\/td>\n<\/tr>\n
–65020 \u00b7 Postage, Mailing Service<\/td>\nExpense<\/td>\n<\/tr>\n
–65030 \u00b7 Printing & Copying<\/td>\nExpense<\/td>\n<\/tr>\n
–65040 \u00b7 Supplies<\/td>\nExpense<\/td>\n<\/tr>\n
–65050 \u00b7 Telephone, Telecommunications<\/td>\nExpense<\/td>\n<\/tr>\n
–65060 \u00b7 Website Fee<\/td>\nExpense<\/td>\n<\/tr>\n
–65070 \u00b7 Grid Administration<\/td>\nExpense<\/td>\n<\/tr>\n
65100 \u00b7 Other Types of Expenses<\/td>\nExpense<\/td>\n<\/tr>\n
–65120 \u00b7 Insurance – Liability, D&O<\/td>\nExpense<\/td>\n<\/tr>\n
–65130 \u00b7 Workers Compensation Insurance<\/td>\nExpense<\/td>\n<\/tr>\n
–65160 \u00b7 Other Costs<\/td>\nExpense<\/td>\n<\/tr>\n
66000 \u00b7 Payroll Expenses<\/td>\nExpense<\/td>\n<\/tr>\n
68300 \u00b7 Travel and Meetings<\/td>\nExpense<\/td>\n<\/tr>\n
–68310 \u00b7 Conference, Convention, Meeting<\/td>\nExpense<\/td>\n<\/tr>\n
–68320 \u00b7 Travel<\/td>\nExpense<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"page-turn_150px.jpg\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

CHART OF ACCOUNTS   ACCOUNT TYPE 10000 \u00b7 Cash\u00a0Accounts Bank –10100 \u00b7\u00a0BoA Checking Account Bank –10200 \u00b7\u00a0PayPal Bank 11000 \u00b7 Accounts Receivable Accounts Receivable 12000 \u00b7 Undeposited Funds Other Current Asset 12100 \u00b7 Inventory Asset Other Current Asset 2120 \u00b7 Payroll Asset Other Current Asset 15000 \u00b7 Furniture and Equipment Fixed Asset 18000 \u00b7 Marketable […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":191,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-197","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages\/197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/comments?post=197"}],"version-history":[{"count":4,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages\/197\/revisions"}],"predecessor-version":[{"id":489,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages\/197\/revisions\/489"}],"up":[{"embeddable":true,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages\/191"}],"wp:attachment":[{"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/media?parent=197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}