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Chart of Accounts: Appendix U

The document is a chart of accounts for a municipality that lists asset, liability, equity, revenue, and expense account categories in a numbered hierarchy. It includes categories for current assets like cash and receivables, capital assets, current and long-term liabilities, deferred revenue, equity, revenue from government grants and user fees, and expense accounts for payroll, operations, community programs, and other expenses like amortization.

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105 views

Chart of Accounts: Appendix U

The document is a chart of accounts for a municipality that lists asset, liability, equity, revenue, and expense account categories in a numbered hierarchy. It includes categories for current assets like cash and receivables, capital assets, current and long-term liabilities, deferred revenue, equity, revenue from government grants and user fees, and expense accounts for payroll, operations, community programs, and other expenses like amortization.

Uploaded by

Thea Licup
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Revised January 2020

Appendix U
Chart of Accounts
ASSETS 1599 Total Tangible Capital Assets
1000 Cash and Investments
1010 Petty Cash 1700 Accumulated Amortization
1020 Cash 1701 Accumulated Amortization -
1030 Bank: Operating Computer
1040 Term Deposits Hardware and Software
1050 Reserve Investments 1705 Accumulated Amortization -
1099 Total Cash and Investments Furniture and Fixtures
1710 Accumulated Amortization -
1200 Receivables Machinery and Equipment
1210 Accounts Receivable 1715 Accumulated Amortization -
1215 Allowance for Doubtful Accounts Vehicles
1220 Accounts Receivable - Net 1720 Accumulated Amortization -
1230 Travel Advances Buildings
1240 GST Paid on Purchases 1725 Accumulated Amortization - Water
1299 Total Receivables Systems
1730 Accumulated Amortization -
1300 Prepaid Expense and Deposits Wastewater Systems
1399 Total Prepaid Expense and 1735 Accumulated Amortization -
Deposits Drainage Systems
1740 Accumulated Amortization - Docks
1400 Inventories 1745 Accumulated Amortization - Bridges
1410 Inventory 1750 Accumulated Amortization - Land
1499 Total Inventories Improvements
1760 Accumulated Amortization - Road
1500 Tangible Capital Assets Surface/Grade
1501 Computer Hardware and Software 1770 Accumulated Amortization - Other
1505 Furniture and Fixtures Assets
1510 Machinery and Equipment 1790 Accumulated Amortization - Work
1515 Vehicles in Progress
1520 Buildings 1795 Total Accumulated Amortization
1525 Water Systems 1799 Net Tangible Capital Assets
1530 Wastewater Systems
1535 Drainage Systems LIABILITIES
1540 Docks 2000 Current Liabilities
1545 Bridges 2010 Bank Overdraft
1550 Land Improvements 2020 Advance from Department
1560 Road Surface/Grade 2090 Other Loans Payable
1570 Other Assets 2095 Current Lease Obligations
1590 Work in Progress 2110 Accounts Payable
Financial Management Guide Page 1 of 3
Revised January 2020
2112 MEBP Pension REVENUE
2114 MEBP Medical 4000 Department O&M Funding
2116 MEBP LTD 4010 Core Funding
2118 MEBP Life 4020 Operating Reserve
2119 MEBP Payable 4030 NACC
2122 CPP Payable 4040 Supplemental Funding
2124 EI Payable 4099 Total Department O&M Funding
2126 Federal Income Tax Payable
2129 Receiver General Payable 4100 Other Federal/Provincial Grants
2140 Vacation Payable 4110 Municipal Operating
2170 Damage Deposits 4149 Total Unconditional Grants
2160 Other Payroll Items Payable 4160 Municipal Improvement Fund
2180 Property Taxes Payable 4189 Total Conditional Grants
2192 Customer Prepayments 4199 Total Other Federal/Provincial
2199 Total Current Liabilities Grants

2400 Deferred Revenue (O&M) 4300 User Fees and Other Revenue
2449 Total Deferred Revenue (O&M) 4310 Municipal Tax
4320 Water and Wastewater Services
2450 Deferred Revenue (Projects) 4330 Solid Waste Services
2460 Project #1 4340 Rentals
2470 Project #2 4350 Licences/Permits/Fees
2480 Project #3 4360 Interest
2499 Total Deferred Revenue (Projects) 4370 Gifts/Donations
4399 Total User Fees and Other
2500 Long-term Liabilities Revenue
2510 Bank Loans
2520 Long-term Lease Obligation 4600 Community Operations
2599 Total Long-term Liabilities 4699 Total Community Operations

2700 Deferred Revenue (Reserves) 4700 Capital


2799 Total Deferred Revenue (Reserves) 4790 Contributed Assets Revenue
4799 Total Capital
2950 WDS Closure/Post-closure
EXPENSE
EQUITY 5001 Payroll
3000 Equity 5010 Wages
3050 Current Earnings 5020 EI Expense
3051 Transfers to Equity in TCA 5030 CPP Expense
3060 Retained Earnings 5040 MEBP Expense
3600 Equity in TCA 5050 Council Honorariums
3999 Total Equity 5080 Other
5099 Total Payroll
Financial Management Guide Page 2 of 3
Revised January 2020
5100 Operations
5110 Bank/Late Fees/Interest
5120 Election Expense
5130 Postage/Freight
5140 Phone/Fax/Internet
5150 Accounting/Auditing/Legal
5160 Bad Debt Expense
5170 Memberships/Registration Fees
5180 Grants and Donations
5190 Training
5200 Travel
5310 Road Maintenance
5320 Site Maintenance
5330 Building Maintenance
5340 Equipment Rental
5350 Equipment Maintenance
5360 Pump Replacement
5370 Equipment
5380 Supplies
5390 Hydro
5400 Fuel
5410 Licenses and Insurance
5420 Chemicals
5430 Testing
5440 Water and Wastewater Line Repairs
5490 Other Operations
5499 Total Operations

5600 Community Operations


5699 Total Community Operations

5900 Other Expenses


5910 Amortization Expense
5920 WDS Closure/Post-closure Cost
5950 Gain/Loss on Disposal of Assets
5999 Total Other Expenses

Financial Management Guide Page 3 of 3

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