Account Codes
General Ledger Profit and Loss Accounts
Program Revenue
| Code | Account | Description |
|---|---|---|
| 4101 | Program Reimbursable Fees | revenue collected that is considered non-deductible and should not be included as a tithes and offerings; often received as payment for events registered in Ministry Platform |
| 4111 | Revenue Merchandise Sales | income earned from the sale of physical goods, such as Café sales, bookstore sales, camp t-shirt sales, school uniform sales, etc. |
| 4130 | Client Fees | Perimeter Counseling Center revenue only |
Investment Income
| Code | Account | Description |
|---|---|---|
| 4114 | Investment Income | Interest and dividends earned on savings, CDs, money markets, and any other investments housing operating funds. |
Salary and Wage Expense
| Code | Account | Description |
|---|---|---|
| 5096 | Contract Labor | workers or service providers hired on a temporary basis to perform specific tasks or projects, often under contract, and are not employed as permanent employees |
Advertising and Communications
| Code | Account | Description |
|---|---|---|
| 6010 | Advertising | costs associated with promoting a business, product, or service to attract customers or increase brand awareness. These costs typically include expenses for creating and distributing advertisements across various media channels such as print, television, radio, digital platforms, and outdoor advertising |
| 6011 | Communications Ministry Projects | Communications department expense only for projects related to various ministries |
| 6330 | Graphics | costs associated with the creation and production of visual content, such as designs, images, logos, illustrations, or layouts used for marketing, branding, and communication purposes |
| 6495 | Apparel Tshirts | apparel generally used for promotional or marketing purposes and purchased for internal use (ie. staff, members, volunteers, students and other individuals involved in the operations of the church). Apparel included in this category is not intended for resale. |
| 6692 | Signage | costs associated with the church's marketing strategy such as temporary promotional signage or an event or program banner. Larger, more permanent signs should be included with FFE or other capital projects and capitalized for depreciation over its useful life. |
| 6755 | Swag Give Away | any promotional or marketing item given away to members of the congregation, community, or at an event in which no payment is received for goods. |
| 6855 | Website Mgmt & Development | costs associated with management and development of websites for the ministry of the church |
Auto Expense
| Code | Account | Description |
|---|---|---|
| 6805 | Vehicle Auto | costs for maintenance or regular operation of church owned (or specifically provided) vehicles |
Benevolence Support
| Code | Account | Description |
|---|---|---|
| 6012 | Benevolence Support | often includes donations made to charities, community organizations, or specific causes and can include both monetary donations and non-financial assistance like goods or services. |
| 6100 | Benevolence Food | Deacon Fund use only |
| 6101 | Benevolence Housing | Deacon Fund use only |
| 6102 | Benevolence Medical | Deacon Fund use only |
| 6103 | Benevolence Other | Deacon Fund use only |
| 6104 | Benevolence Transportation | Deacon Fund use only |
| 6105 | Benevolence Utilities | Deacon Fund use only |
| 6109 | Benevolence Provider Reim Counseling | Deacon Fund use only |
Books Resources and Curriculum
| Code | Account | Description |
|---|---|---|
| 6080 | Books | purchase of physical or digital copies of books |
| 6150 | Curriculum | used to record biblical teaching expenses or school coursework |
Business License and Permits
| Code | Account | Description |
|---|---|---|
| 6240 | Licenses and Permits | represent costs paid to obtain legal rights or regulatory approvals to operate a business or perform specific activities |
Computer and Equipment
| Code | Account | Description |
|---|---|---|
| 6110 | Computer Hardware | physical devices and equipment such as computers, printers, storage devices, and other electronic equipment that supports the operation of software and business functions; typically charged by Technology department |
| 6115 | Infrastructure | essential physical and virtual systems that support the technology and overall basic structure of the church; can also include maintenance costs for such items |
| 6120 | Computer Software | programs, applications, or systems that are used to perform functions such as data processing, communication, accounting, or managing operations; typically charged by Technology or Accounting department; review definition for account 6230 Dues and Subscriptions before charging to this account |
Conferences
| Code | Account | Description |
|---|---|---|
| 6112 | Care and Celebration | department funds (estimated at $125 per staff member) used at the discretion of each department head to celebrate accomplishments for special events (i.e., major departmental goals accomplished, birthday celebrations, long-term service recognition, major life events, etc.) or plan a team building fun event for your department or with another department that you work closely with (i.e. Sojourn event, service project, lunch, etc.) |
| 6130 | Conferences | registration and attendance fees associated with conferences attended by employees |
| 6630 | Professional Development Cont Ed | expenses incurred to enhance knowledge, skills, and competencies and to support employees' ongoing education |
| 6700 | Staff Retreats | costs related to a planned event or activity where staff members gather outside the usual work environment to engage in team building exercises, training, or strategic planning |
Copying and Printing
| Code | Account | Description |
|---|---|---|
| 6145 | Copies and Printing - Internal | copier and printing charges run on inhouse copiers |
| 6620 | Copies and Printing - External | copier or printing jobs which are outsourced or performed by an external printing company |
Credit Card and Other Service Charges
| Code | Account | Description |
|---|---|---|
| 6157 | Fees Credit Card | cost incurred when credit cards are used to complete a transaction; often associated with online giving and non-deductible payments; entered by Accounting |
| 6270 | Fees Bank Transactions | charges imposed by the bank for various services such as account maintenance fees, wire transfer fees, or check processing fees; entered by Accounting |
Dues and Subscriptions
| Code | Account | Description |
|---|---|---|
| 6230 | Dues and Subscriptions | membership fees or regular payments to organizations or associations; payments for ongoing access to publications, journals, online content and services related to the organization's needs; can also include software subscriptions or recurring fees paid for access to software tools used to perform specific tasks (e.g. digital design apps such as Canva, WordPress, etc.) or access to online platforms (e.g. Zoom, Spotify, etc.) |
Fundraising
| Code | Account | Description |
|---|---|---|
| 6322 | Fundraising | costs associated with campaign related activities, such as event planning, logistics, advertising, venue costs and other expenses including mail or marketing materials; typically related to new giving campaign initiatives |
Equipment and Maintenance
| Code | Account | Description |
|---|---|---|
| 6180 | Equip Maintenance Scheduled | routine maintenance to equipment scheduled and planned for on an annual basis |
| 6190 | Equip Maintenance Unscheduled | nonroutine maintenance to equipment which is unplanned and not included in the annual budgeting process |
| 6210 | Rent Equip | payment for leasing equipment; typically short-term, operating leases |
| 6310 | FFE | furniture, fixtures, and equipment less than $5,000 |
| 6311 | FFE to be capitalized | furniture, fixtures, and equipment greater than $5,000 capitalized in accordance with the church's accounting policies |
Insurance
| Code | Account | Description |
|---|---|---|
| 6040 | Insurance Accident Liability Other | costs associated with the church's insurance policies; managed by HR |
| 6041 | Insurance Life Key Man | costs associated with life insurance policies; managed by HR |
Meals and Entertainment
| Code | Account | Description |
|---|---|---|
| 6090 | Business Meals | usually taking someone or a small group out to lunch or dinner; meals while traveling should be charged to this account; meals purchased using Perimeter church credit card should be itemized on the Concur report for individual meals purchased |
| 6640 | Refreshments and Group Meals | group meals or snacks provided for events related to the ministry; also includes catered meals provided in house to a larger group like staff development or for volunteers |
Miscellaneous Expense
| Code | Account | Description |
|---|---|---|
| 6320 | Gifts Awards | items given to members, students, staff, or partners of the church as a form of appreciation, personal recognition, or incentive. The payroll department should be notified of any staff awards or gifts to ensure proper recordkeeping and review. Gifts given to volunteers should be recorded to account 6870 Volunteer Appreciation |
| 6560 | Child Care Reimbursement | reimbursement to volunteers for childcare related costs; must include a childcare reimbursement voucher approved by department as backup for expense |
Mission Support
| Code | Account | Description |
|---|---|---|
| 6520 | Missions Support | ongoing or one-time payment to church partners |
Other Expenses
| Code | Account | Description |
|---|---|---|
| 6340 | Guest Artist Speaker | guests of Perimeter church that receive payment for services provided; includes honorariums given |
| 6600 | Police Officers | officers hired by Security; timecards must be submitted as backup |
| 6634 | Royalties | payments made to an entity (often the owner of intellectual property, such as patents, copyrights, trademarks, or natural resources) for the right to use, produce, or sell that intellectual property or resource |
| 6770 | Temp Help | workers typically employed to address short-term staffing needs, such as seasonal workloads, special projects, or absences |
Postage and Delivery
| Code | Account | Description |
|---|---|---|
| 6610 | Postage | most of these costs will be for postage sent through the church postage machine; expenses may also include purchases for external postage, stamps, shipping, or other freight charges |
Programs
| Code | Account | Description |
|---|---|---|
| 6168 | Enrichment Day | PCS use only |
| 6170 | Events and Programs | nonfood related costs directly associated with the church or school's events and programs |
| 6315 | General Assembly | costs associated with attending the annual PCA conference |
State and Local Taxes
| Code | Account | Description |
|---|---|---|
| 6490 | Taxes Sales and others | recorded by Accounting for tax remitted to the government and allocated to appropriate church departments based on products sold |
Supplies
| Code | Account | Description |
|---|---|---|
| 6480 | Merchandise | Atrium Café and Bookstore purchases for resale |
| 6720 | Supplies Building | supplies purchased by Facilities to be used in the church building or annex |
| 6730 | Supplies Christmas Decorations | supplies typically purchased by Belong to decorate the church for Christmas |
| 6735 | Supplies Communion | supplies purchased typically by Shepherding for communion |
| 6740 | Supplies Landscape Plants and Materials | supplies purchased by Facilities to upkeep the grounds and landscaping around the church campus; includes landscaping service companies |
| 6750 | Supplies Office and Materials | office supplies purchased by departments |
Training
| Code | Account | Description |
|---|---|---|
| 6780 | Testing Training | most often used by school, camp, and HR for charges related to assessments and other training courses |
Travel Expenses
| Code | Account | Description |
|---|---|---|
| 6800 | Travel | costs incurred by an individual while traveling for business purposes; key components include transportation, lodging, and any other incidental expenses related to the travel such as baggage fees or travel insurance |
Utilities
| Code | Account | Description |
|---|---|---|
| 6820 | Util Electricity | powering the business's operations, including lighting, equipment, and machinery; typically charged by Facilities department |
| 6830 | Util Gas | the cost of natural gas or other fuels used for heating or powering equipment; typically charged by Facilities department |
| 6838 | Util Trash Disposal | the cost of waste removal services, including trash collection and recycling; typically charged by Facilities department |
| 6840 | Util Telephone | charges for telephone, internet, and other communication services required for business activities; typically charged by Technology department |
| 6850 | Util Water | charges for the supply of water used in the business's operations, including restrooms, kitchens, or manufacturing processes; typically charged by Facilities department |
Rent Expense
| Code | Account | Description |
|---|---|---|
| 6220 | Rent Facility | periodic rent paid for the use of a facility |
Scholarship
| Code | Account | Description |
|---|---|---|
| 6680 | Scholarships | financial assistance provided to an individual based on specific qualifications |
Member Benefit Expense
| Code | Account | Description |
|---|---|---|
| 6870 | Volunteer Appreciation | costs incurred to recognize and thank volunteers for their time, effort, and contributions to the church; can include gifts, meals, events, and other forms of recognition directly related to volunteers |
Professional Services
| Code | Account | Description |
|---|---|---|
| 6250 | Professional Fees | costs incurred for services rendered by individuals or firms who possess specialized knowledge, expertise, or qualifications. These services are typically provided by professionals such as lawyers, accountants, consultants, architects, engineers, or other experts. |
| 6280 | Technology Service Agreements | used by Technology and Communications department only for technology related services including software development, system maintenance, IT support, cloud services, network and digital management, or any other technology-related assistance that supports the ongoing operations of the church |