chart of accounts - cobbk12.org chart of... · revision notes . 01/03/2017 : financial analysis...

Local School Accounting

Chart of Accounts

User Guide for Bookkeepers

9/21/2018

Created for: The Cobb County School District

514 Glover Street Marietta, Ga. 30060

(770) 426-3300

Created by: CCSD Financial Services Internal Compliance

440 Glover Street Marietta, GA 30060

Local School Accounting September 21, 2018

Cobb County School District of 22

Revision Chart The following chart lists the revisions made to this document.

Date Published By Revision Notes

01/03/2017 Financial Analysis & Training Local School Accounting (LSA) Initial Draft Release.

02/15/2017 Financial Analysis & Training LSA made additions/deletions from Bookkeeper feedback. LSA Finalized & Approved Account Numbers.

03/30/2017 Financial Analysis & Training Receipting/Disbursing Rules Finalized.

04/11/2017 Financial Analysis & Training Additional accounts added.

4/14/2017 Financial Analysis & Training Added transfer language to credit card section.

05/31/2017 Internal Compliance & LSA Updated Receipting/Disbursing Rules for 2017-2018 School Year.

12/19/2017 Internal Compliance & LSA Mid-Year Update to Receipting/Disbursing Rules for 2017-2018 School Year.

07/01/2018 Internal Compliance & LSA Updated Receipting/Disbursing Rules for 2018-2019 School Year

9/21/2018 Internal Compliance & LSA Updated Disbursements Rule for Special Event Accounts



Local School Accounting ...............................................................................................................................1

Revision Chart ................................................................................................................................................2

Chart of Accounts...........................................................................................................................................4

Credit Cards ...................................................................................................................................................4

Cashless Transactions .....................................................................................................................................4

Reconciling Items ...........................................................................................................................................4

Chart of Accounts Reference Guide ................................................................................................................5

Field Trip & Activity Accounts .................................................................................................... 5

Main FT/ACT Accounts .............................................................................................................. 5

Grade Level & Multi-Grade FT/ACT Accounts ........................................................................... 5

Instructional Classroom Accounts ............................................................................................. 7

Instructional – Special Use Accounts ......................................................................................... 8

Instructional – Test Accounts .................................................................................................... 8

Vocational Accounts .................................................................................................................. 9

Operational Accounts ................................................................................................................ 9

Operational Accounts - Special Use .......................................................................................... 10

After School Program (ASP) Accounts ...................................................................................... 14

Class Accounts .......................................................................................................................... 14

Club Accounts ........................................................................................................................... 14

Faculty Accounts ....................................................................................................................... 16

Donation Accounts ................................................................................................................... 16

Contribution Accounts .............................................................................................................. 16

Fundraiser Accounts ................................................................................................................. 17

Fundraiser – Special Use Accounts ........................................................................................... 18

Special Event Accounts ............................................................................................................. 18

Instructional Business Program ................................................................................................ 19

Change Fund ............................................................................................................................. 19

Athletic Accounts ...................................................................................................................... 19

Athletic Management Accounts ............................................................................................... 20

Clearing Accounts ..................................................................................................................... 21

Miscellaneous Clearing Accounts ............................................................................................. 21

Unclaimed Funds ...................................................................................................................... 22

Adult Education Accounts ......................................................................................................... 22

Summer School Account ........................................................................................................... 22

General Ledger Accounts .......................................................................................................... 22



Chart of Accounts The Chart of Accounts is a standardized list of accounts, maintained by the Internal Compliance Department, created to define the accounting and financial reporting of the local school’s programs and activities. The Chart of Accounts is designed to provide school management with a comprehensive account structure for its internal financial reporting as well as reporting to the Financial Services Division.

The Chart of Accounts includes a comprehensive list of accounts for all school levels. Depending upon the nature of each individual school’s programs and activities, certain account ranges may not be deemed applicable to an individual school. In addition, some accounts are generic and must be identified using the Fs-435 A, B or C Account Mapping document for Elementary, Middle or High School, respectively. A hard copy of this document should be maintained in the Bookkeeper’s office and submitted monthly to Local School Accounting, along with the Fs-172 Bookkeeper Month End Report.

The Chart of Accounts includes an Account Range and Account Description. It also provides the specific details concerning the allowable receipts, disbursements and transfers for individual accounts in accordance with, and in some cases references to, Cobb County School District (CCSD) Policies and District Administrative Rules and related regulations.

It may be necessary for some accounts to have deficit balances while awaiting reimbursements. All transfers to cover specific disbursements should be made at the time of the disbursement. The following accounts may carry deficit balances: Account 5200 ASP Tuition, Account 7900 Change Fund, Account 8201 County Reimbursements, Account 8202 Performing Arts Revenue, Account 5116 Op: Performance Contracts and Account 4020 Inst: ROTC.

Credit Cards It is the goal of the CCSD Financial Services Division to continually evaluate processes and identify opportunities for additional programs benefiting the District and the population we serve. The expansion of credit card processing capabilities for local schools is an opportunity to provide parents with optional online payment capabilities.

Throughout the Chart of Accounts, designated credit card accounts are identified in BLUE. These accounts are unique because, in addition to daily normal accounting activity, they will also be used for the processing and systematic posting of credit card payments through MyPaymentsPlus. Transfers to other accounts to move the credit card revenue to the appropriate account will routinely occur.

Cashless Transactions When a Principal or department makes an internal school purchase, a cashless transaction will need to be posted in activity accounting. Examples of internal school purchases include, but are not limited to, school purchases from an approved fundraiser or purchases from one department to another. The cashless transaction is posted in activity accounting by transferring funds from one student activity account to another.

All cashless transactions resulting in transfers between student activity accounts must be approved by the Principal and documented on form FS-116, Request for Transfer.

Reconciling Items Amounts in Account 5118 Op: Reconciling Items resulting from posting errors are cleared by transferring funds to or from the account the posting error was originally posted, if known, or from another account authorized by the Principal.



Chart of Accounts Reference Guide Account Range Account Description Receipts Disbursements

Field Trip & Activity Accounts

Main FT/ACT Accounts

1000 ES Main FT/ACT Account • Collections or refunds after FT/ACT Account is closed.

• Transfers of balances from field trip/activity accounts after all field trip/activity expenses have been paid.

• Transfers from other accounts.

• Payments to the District for the cost of substitute teachers, transportation services, and other previous year field trip/activity expenses after the field trip/activity account has been closed.

• Transfers to accounts directly related to field trip activities including the Performance Contract account.

• Transfers to other field trip/activity accounts to cover deficit balances of field trips/activities.

• Transfers to Unclaimed Funds, per Unclaimed Funds Procedures.

2000 MS Main FT/ACT Account

3000 HS Main FT/ACT Account

Grade Level & Multi-Grade FT/ACT Accounts

See Below • Collections to cover the cost of the field trip/activity including, but not limited to, the cost of admission tickets, meals, T-shirts, transportation (including tips), and substitute teachers for field trips and activities.

• Collections for activities including classroom activities.

• Refunds.

• Transfers from Main Field Trip/Activity account to cover deficit balances of field trips.


• Payments for tickets, meals, transportation (including tips) and other specific trip expenses.

• Payments to the District for the cost of substitute teachers and transportation services incurred as part of field trip cost.

• Refunds.

• Reimbursements to chaperones traveling on student field trips for expenses incurred.

• Transfers to other field trip/activity accounts and Performance Contracts.

• Transfers of balance in field trip/activity account to Main Field Trip/Activity account at the conclusion of the field trip/activity and after all expenses have been paid.




Account Account Description Account Account Description Account Account Description Account Account Description Account Account Description

ELEMENTARY SCHOOL 1001 KINDERGARTEN FT/ACT 1103 1st Grade FT/Act 3 1207 2nd Grade FT/Act 7 1403 4th Grade FT/Act 3 1507 5th Grade FT/Act 7 1002 Kindergarten FT/Act 1 1104 1st Grade FT/Act 4 1300 3RD GRADE FT/ACTIVITY 1404 4th Grade FT/Act 4 1900 ES MULTI-GR FT/ACT 1003 Kindergarten FT/Act 2 1105 1st Grade FT/Act 5 1301 3rd Grade FT/Act 1 1405 4th Grade FT/Act 5 1901 ES Multi-Gr FT/Act 1 1004 Kindergarten FT/Act 3 1106 1st Grade FT/Act 6 1302 3rd Grade FT/Act 2 1406 4th Grade FT/Act 6 1902 ES Multi-Gr FT/Act 2 1005 Kindergarten FT/Act 4 1107 1st Grade FT/Act 7 1303 3rd Grade FT/Act 3 1407 4th Grade FT/Act 7 1903 ES Multi-Gr FT/Act 3 1006 Kindergarten FT/Act 5 1200 2ND GRADE FT/ACTIVITY 1304 3rd Grade FT/Act 4 1500 5TH GRADE FT/ACTIVITY 1904 ES Multi-Gr FT/Act 4 1007 Kindergarten FT/Act 6 1201 2nd Grade FT/Act 1 1305 3rd Grade FT/Act 5 1501 5th Grade FT/Act 1 1905 ES Multi-Gr FT/Act 5 1008 Kindergarten FT/Act 7 1202 2nd Grade FT/Act 2 1306 3rd Grade FT/Act 6 1502 5th Grade FT/Act 2 1906 ES Multi-Gr FT/Act 6 1009 Kindergarten FT/Act 8 1203 2nd Grade FT/Act 3 1307 3rd Grade FT/Act 7 1503 5th Grade FT/Act 3 1907 ES Multi-Gr FT/Act 7 1100 1ST GRADE FT/ACTIVITY 1204 2nd Grade FT/Act 4 1400 4TH GRADE FT/ACTIVITY 1504 5th Grade FT/Act 4

1101 1st Grade FT/Act 1 1205 2nd Grade FT/Act 5 1401 4th Grade FT/Act 1 1505 5th Grade FT/Act 5 1102 1st Grade FT/Act 2 1206 2nd Grade FT/Act 6 1402 4th Grade FT/Act 2 1506 5th Grade FT/Act 6

MIDDLE SCHOOL 2001 6TH GRADE FT/ACTIVITY 2100 7TH GRADE FT/ACTIVITY 2200 8TH GRADE FT/ACTIVITY 2900 MS MULTI-GRADE FT/ACT 2908 MS Multi-Grade FT/Act 8

2002 6th Grade FT/Act 1 2101 7th Grade FT/Act 1 2201 8th Grade FT/Act 1 2901 MS Multi-Grade FT/Act 1 2909 MS Multi-Grade FT/Act 9







HIGH SCHOOL 3001 9TH GRADE FT/ACTIVITY 3102 10th Grade FT/Act 2 3204 11th Grade FT/Act 4 3308 12th Grade FT/Act 8 3910 HS Multi-Grade FT/Act 10

3002 9th Grade FT/Act 1 3103 10th Grade FT/Act 3 3205 11th Grade FT/Act 5 3309 12th Grade FT/Act 9 3911 HS Multi-Grade FT/Act 11

3003 9th Grade FT/Act 2 3104 10th Grade FT/Act 4 3202 11th Grade FT/Act 2 3310 12th Grade FT/Act 10 3912 HS Multi-Grade FT/Act 12

3004 9th Grade FT/Act 3 3105 10th Grade FT/Act 5 3203 11th Grade FT/Act 3 3900 HS MULTI-GRADE FT/ACT 3913 HS Multi-Grade FT/Act 13

3005 9th Grade FT/Act 4 3106 10th Grade FT/Act 6 3204 11th Grade FT/Act 4 3901 HS Multi-Grade FT/Act 1 3914 HS Multi-Grade FT/Act 14





3010 9th Grade FT/Act 9 3200 11TH GRADE FT/ACTIVITY 3304 12th Grade FT/Act 4 3906 HS Multi-Grade FT/Act 6 3919 HS Multi-Grade FT/Act 19


3100 10TH GRADE FT/ACTIVITY 3202 11th Grade FT/Act 2 3306 12th Grade FT/Act 6 3908 HS Multi-Grade FT/Act 8

3101 10th Grade FT/Act 1 3203 11th Grade FT/Act 3 3307 12th Grade FT/Act 7 3909 HS Multi-Grade FT/Act 9



Account Range Account Description Receipts Disbursements

Instructional Classroom Accounts

4000 INSTRUCTIONAL • Collection of funds relating to the Instructional Classroom account.

• Refunds or rebates.

• Reimbursements received from the Cobb County School District for ROTC.

• Reimbursements received from other agencies.


• Payments for the purchase of instructional supplies and costs related to the Instructional Classroom account.

• Refunds.

• Transfers to County Payroll Expense.

• Transfers to Inventoried Property.

• Transfers to Performance Contracts.

• Transfers to other Field Trip & Activity Accounts for expenditures related to the Instructional Classroom account.

• Transfers to other accounts for expenditures related to the Instructional Classroom account.


4001 Inst: Art

4002 Inst: Band

4003 Inst: Business

4004 Inst: Chemistry

4005 Inst: Chorus

4006 Inst: Dance

4007 Inst: Drama

4008 Inst: Engineering

4009 Inst: Family & Consmr Sc

4010 Inst: Foreign Language

4011 Inst: Gifted

4012 Inst: Language Arts

4013 Inst: Magnet

4014 Inst: Math

4015 Inst: Music

4016 Inst: Orchestra

4017 Inst: Performing Arts

4018 Inst: Physical Education

4019 Inst: Reading

4020 Inst: ROTC

4021 Inst: Science

4022 Inst: Social Studies

4023 Inst: Special Ed

4024 Inst: Speech

4025 Inst: STEAM

4026 Inst: STEM

4027 Inst: Vocabulary

4028 Inst: Other 1

4029 Inst: Other 2

4030 Inst: Other 3

4031 Inst: Other 4

4032 Inst: Other 5




Instructional – Special Use Accounts

4100 AGENDAS/PLANNERS • Collections from students for the purchase or replacement of agendas, planners or workbooks.

• Collections from students for lost or damaged textbooks and workbooks provided by CCSD.

• Refunds or reimbursements.

• Transfers from Textbook Deposits for books on loan that are not returned.


• Payments for the cost to purchase or replace agendas, planners or workbooks for student use.

• Refunds.

• Transfers to other accounts to benefit the Instructional program.

• Transfers to Admin Supply & Furn to pay for envelopes used to mail student report cards.

• Transfers to Postage/Mailing to pay for postage used to mail student report cards.

• Transfers to Student Recognition.


• High Schools Only: Transfers to the Instructional program for the purchase of scanner for Textbook Inventory Management System.

4101 LOST/DAMAGED TEXTBOOKS

4102 WORKBOOKS

4103 GradPoint/GaVS • Collections from the High School Computer-Based Programs [GradPoint, Georgia Virtual School (GaVS)].

• Refunds.


• Payments for the cost of the High School Computer-Based Programs [GradPoint, Georgia Virtual School (GaVS)] including supplies, administration and monitoring costs.

• Refunds.




Instructional – Test Accounts

4200 TESTS • Collection of fees from students to cover the cost and administration of tests.


• Rebates.


• Advanced Placement Tests Only: Payments in accordance with District Administrative rule IDCE-R Advanced College Placement.

• Payments for the costs of tests and the administration of tests.

• Payments in accordance with rebate letter.

• Refunds.



• Transfers to Travel.


4201 TEST: AP

4202 Test: EOCT

4203 Test: Foreign Language

4204 Test: Math

4205 TEST: PSAT

4206 Test: SAT

4207 Test: Other 1




Vocational Accounts

4300 VOCATIONAL • Revenue from services performed or products sold to further the learning process.


• Payments for the cost of instructional items related to a particular vocational course.

• Refunds.

• Transfers to other accounts for expenditures related to the Vocational account.


4301 Voc: Auto Mechanics

4302 Voc: Construction

4303 Voc: Cosmetology

4304 Voc: Culinary Arts

4305 Voc: Drafting

4306 Voc: Graphic Arts

4307 Voc: Horticulture

4308 Voc: Law Enforcement

4309 Voc: Media/Video Prod

4310 Voc: Robotics

4311 Voc: Other 1

4312 Voc: Other 2

4313 Voc: Other 3

4314 Voc: Other 4

4315 Voc: Other 5

Operational Accounts

5000 Op: After Hours Enrichmnt • Collection of funds relating to operational account. Exception: 5004 Op: Principal Discretion (transfers only).

• Transfers from donation account, if designated use is to benefit operational account.

• Transfers from fundraiser account, if designated use is to benefit operational account.


• Payments for costs related to operational account. Exception: 5004 Op: Principal Discretion (transfers only).

• Refunds.




• Transfers to other accounts for expenditures related to the Operational account.


5001 Op: Clinic

5002 Op: Phone Charges

5003 Op: Postage/Mailing

5004 Op: Principal Discretion

5005 Op: Printing/Photo Sup

5006 Op: School Uniforms

5007 Op: Staff Development

5008 Op: STEAM

5009 Op: STEM

5010 Op: Student Needs

5011 Op: Student Recognition

5012 Op: Other 1

5013 Op: Other 2

5014 Op: Other 3

5015 Op: Other 4

5016 Op: Other 5

5017 Op: Other 6




Operational Accounts - Special Use

5100 Op: Bank Charges • Reversal of bank charges.

• Transfers from Principal’s Discretionary accounts to cover charges not credited by the bank.

• Payments for bank related expenses and supplies.


5101 Op: Building & Grounds • Refunds or rebates.


• Payments for supply and maintenance expenses for the building and grounds.

• Payments for false alarms on building security systems.

• Payments for school emergency kit supplies.




5102 Op: Cell Tower Funds Per District Administrative Rule FEAE-R funds are restricted and cannot be used for: Celebration activities Staff and student incentive programs Activities of a social nature

• Refunds.

• Cell tower proceeds.

• Payments made in accordance with District Administrative Rule FEAE-R (See Section E – Revenues).






5103 OP: CERT OF ATTENDANCE • Collection of fees for certificates of attendance.

• Payments for paper, supplies and equipment to comply with state regulations.

• Payment of expenses related to the maintenance and administration of the attendance office.

• Refunds.

• Transfers to benefit Instructional programs and Student Recognition.


5104 Op: Damaged Rcpts/Checks • Damaged master receipts which are deemed unusable and no financial information has been recorded.

• Skipped student statement receipt or master receipt and no financial information has been recorded.

• Damaged school checks which are deemed unusable and no financial information has been recorded.

• Skipped school checks and no financial information has been recorded.




5105 Op: Equipment & Furniture • Transfers from other accounts. • Payments for equipment and furniture which do not meet inventoried property requirements.

• Payments for computer accessories.

• Payments for equipment and furniture repairs.


5106 OP: GUIDANCE • Collection of fees for transcripts in accordance with District Administrative Rule JR-R, and student IDs.

• Collection of fees for Guidance-related programs.


• Payment for expenses to produce transcripts and student IDs.

• Payments for Guidance-related expenses.

• Payment of expenses for student and parent hospitality food and refreshment items for Guidance/Counseling activities.

• Refunds.

• Transfers to benefit Instructional programs and Student Recognition.



• Transfers to other accounts for expenditures related to the Guidance account.


5107 Op: Hosp/Non-Staff Non-staff hospitality and recognition may be provided for school support organizations, volunteers and other Cobb County School District employees.

• Refunds.

• Transfers from donation accounts.

• Transfers from discretionary accounts.

• Transfers from fundraiser accounts.

• Payment of expenses for dinners, snacks, hospitality food items, and other allowable entertainment and recognition items for non-staff.


5108 Op: Hosp/Staff Recog • Refunds.


• Transfers from discretionary accounts.

• Transfers from fundraiser accounts.

• Payment of expenses for dinners, snacks, hospitality food items, and other allowable entertainment and recognition items for staff.


5109 Op: Interest Income • Interest earned and credited on checking, savings and investment accounts.

• Transfers to other accounts at discretion of Principal.

• Transfers, if necessary, to the appropriate scholarship or grant account to properly record the earned interest.

5110 Op: Inventoried Property • Transfers from other accounts. • Payments for the cost of Inventoried Property items. Refer to Property Control Quick Reference Guide.




5111 OP: LOST/DMGD SCH PROP • Collection as restitution for damage to school buildings, grounds, buses, equipment or other school property.

• Collections from returning employees for missing equipment, including but not limited to, laptops, iPads and peripherals.

• Insurance payments for damage.

• Payments to replace missing laptops or peripherals.

• Payments for the cost of repairs to be paid with school funds.

• Reimbursements to CCSD for repairs or replacements that the District makes for damaged property.

• Refunds.

• Transfers to Building & Grounds or Instructional Accounts if restitution is made on school property that will not be replaced.


5112 OP: MEDIA • Collections for lost books and late fees for overdue books.



• Payments for Media-related expenses.

• Payments for student and parent hospitality food and refreshment expenses related to Media Center activities.

• Refunds.

• Transfers to Student Recognition for Media-related activities.





• Transfers to other accounts for expenditures related to the Media account.


5113 Op: Miscellaneous

Use of this account should be limited to transactions that cannot be assigned to another account in the Chart of Accounts.

• Collection of funds not relating to any other account.

• Collections from staff for small amounts of tax charged in error on procurement card purchases.

• Credits received for fraudulent procurement card charges.

• Money found on campus (post to “No Name”). Reverse and correct to appropriate activity account if student name can be determined.

• Transfers from appropriate accounts to cover miscellaneous expenses as they are incurred.

• Payments for items purchased for administrative purposes not relating to other accounts.

• Payment of sales tax charged in error on procurement card.

• Payments to the District for fraudulent procurement card charges.

• Payments for lost or misplaced devices or other items taken up and retained by school staff.

• Refunds.

• Transfers to other accounts.





5114 Op: Office/Admin Supplies • Refunds.


• Payments for office/administrative supplies.

• Payments for software and licenses, including school blog accounts.

• Payments for fees for Notary Public certification and seal.


5115 OP: PARKING FINES • Collections for parking fines. • Refunds.

• Transfers to other accounts to benefit the Instructional program and Student Recognition.

• Transfers to other accounts for parking-related expenses.

• Transfers to Building & Grounds.


5116 Op: Performance Contracts • Transfers from other accounts.

• Reimbursements from county funds.

• Refunds.

• Payment to a non-employee, individual or a business entity contracting with the local school to perform agreed upon services.

• Payments to the District for contracted services.


5117 Op: Prof/Instnl Dues • Refunds.


• Payment of expenses for school or institutional membership dues to professional organizations or institutions

• Payments for individual memberships in professional organizations when membership is required to allow students to participate in the organization’s instructional related activities.

• Payments for vendor membership cards


5118 Op: Reconciling Items • Posting error or correction of posting error.

• Transfers from other accounts to clear posting errors.

• Posting error or correction of posting error.

• Transfers to other accounts to clear posting errors.

• Transfer positive balance at year-end to the Instructional account.

5119 Op: Reg Fees Semnrs/Confs • Refunds.


• Payments for school staff member registration fees to seminars or conferences.


5120 Op: Travel • Refunds.


• Payments to vendors for employee travel expenses (excluding registration fees) in accordance with CCSD Travel Regulations and Procedures.

• Reimbursements for travel expenses paid from school activity funds.





After School Program (ASP) Accounts

5200 ASP Tuition • Collections of ASP tuition.

• Transfers from donation accounts if intent of donation is to supplement tuition.

• Transfers from Scholarship accounts.

• Remittance of collections to CCSD should include tuition for the last business day of the month and must be received in Accounting Services by the 10th of each month.

• Refunds to parents/guardians for student tuition.

• Transfers to Reconciling Items.


5201 ASP Operational Account • Collection of funds relating to ASP operational account.

• Transfer from discretionary accounts.

• Transfers from donation account, if designated use is to benefit ASP operational account.

• Transfers from fundraiser account, if designated use is to benefit ASP operational account.

• Payment for expenses related to the ASP, including snacks and supplies.

• Payment for vendor membership card if used to purchase ASP supplies.

• Payments for costs related to the ASP operational account.

• Transfers to ASP Tuition account.



• Refunds.


Class Accounts

Balances are established as each freshman class enters high school. These balances are carried forward each year until graduation. Graduating class officers should provide written documentation to Principal how remaining funds should be spent.

6000 Senior Class Prior Year • Collections for class dues.


• Payment for expenses authorized by class members and/or approved by the Principal.

• Refunds.

• Transfer of class funds to other accounts utilizing form FS-116.


6001 SR CLASS CURRENT YEAR

6002 JUNIOR CLASS

6003 SOPHOMORE CLASS

6004 FRESHMAN CLASS

Club Accounts

Management of Club Accounts should be maintained in accordance with District Administrative Rule JHC-R School Clubs/Organizations and Student Organizations.

See Below • Collection of club dues.

• Collection of funds related to Club account.


• Remittance of state and national dues.

• Payments for the cost of supplies.

• Payments authorized by club members, recommended by the sponsor and approved by the Principal.

• Refunds.

• Transfers to other accounts authorized by club members and recommended by the sponsor for approval by the Principal, utilizing form FS-116.




Account Account Description Account Account Description Account Account Description

6100 CLUBS 6137 Club: Gardening 6174 Club: Peer Helpers

6101 Club: 4 H 6138 Club: German 6175 Club: Photography

6102 Club: Academic Team 6139 Club: Glee 6176 Club: Reading

6103 Club: Aerospace 6140 Club: Guitar 6177 Club: Robotics

6104 Club: Anime 6141 Club: Habitat 4 Humanity 6178 Club: Running

6105 Club: Art 6142 Club: Health & Fitness 6179 Club: Science

6106 Club: Beta 6143 Club: Helping Hands 6180 Club: Skills USA

6107 Club: Book 6144 Club: History 6181 Club: Soccer

6108 Club: Bridge 6145 Club: Honors Art 6182 Club: Sources of Strength

6109 Club: Broadcast 6146 Club: Honors English 6183 Club: Spanish

6110 Club: Builder's 6147 Club: Honors French 6184 Club: STEAM

6111 Club: Chemistry 6148 Club: Honors German 6185 Club: STEM

6112 Club: Chess 6149 Club: Honors Latin 6186 Club: Student Council

6113 Club: Chorus 6150 Club: Honors Science 6187 Club: Student Govt Assoc

6114 Club: Computer Science 6151 Club: Honors Service 6188 Club: Technology

6115 Club: Cosmetology 6152 Club: Honors Soc. Studies 6189 Club: TRI-M

6116 Club: Crafts 6153 Club: Honors Spanish 6190 Club: TSA

6117 Club: Culinary 6154 Club: Honors Technical 6191 Club: Video Production

6118 Club: Culture 6155 Club: Honors Thespian 6192 Club: Writing

6119 Club: Dance 6156 Club: Hope 6193 Club: Zoology

6120 Club: Debate 6157 Club: Horticulture 6194 Club: Other 1

6121 Club: DECA 6158 Club: HOSA 6195 Club: Other 2

6122 Club: Drama 6159 Club: Humane Society 6196 Club: Other 3

6123 Club: Engineering 6160 Club: Humanitarian 6197 Club: Other 4

6124 Club: Environmental/Green 6161 Club: Interact 6198 Club: Other 5

6125 Club: Etiquette - Men 6162 Club: Japanese 6199 Club: Other 6

6126 Club: Etiquette - Women 6163 Club: Jazz 6200 Club: Other 7

6127 Club: Fashion 6164 Club: Key 6201 Club: Other 8

6128 Club: FBLA 6165 Club: Latin 6202 Club: Other 9

6129 Club: Fencing 6166 Club: Lego 6203 Club: Other 10

6130 Club: Film 6167 Club: Link Crew 6204 Club: Other 11

6131 Club: Forensic Science 6168 Club: Marketing 6205 Club: Other 12

6132 Club: French 6169 Club: Math 6206 Club: Other 13

6133 Club: Future Cities 6170 Club: Model U.N. 6207 Club: Other 14

6134 Club: Future Educators 6171 Club: Mu Alpha Theta 6208 Club: Other 15

6135 Club: Future Leaders 6172 Club: Music 6209 Club: Other 16

6136 Club: Future Physicians 6173 Club: National Honor Scty 6210 Club: Other 17

6211 Club: Other 18




Faculty Accounts

6300 FACULTY • Collections from faculty and staff for dues, activities, spirit wear and other items approved by the faculty committee.


• Payment for expenses approved by the faculty committee, including gift cards.

• Payments limited to the specific purpose for which the funds were received.

• Refunds.


6301 Faculty: Activities

Donation Accounts

All Donation Accounts must maintain a zero balance.

7000 DONATIONS • Collection of donations received.

• Transfers from other accounts for funds donated to school, per Unclaimed Funds/Outstanding Checks procedures.

• Transfers to accounts as designated by donor.

• Disbursements are not permitted from donation accounts.

7001 Don: Booster Organization

7002 Don: PTA/PTSA

7003 Don: School Foundation

Contribution Accounts

7101 Grant 1 • Revenue from granting agency.

• Transfers from appropriate accounts that require matching school contributions as a part of the grant.

• Payments specifically authorized for the purpose of utilizing grant funds.

• Transfers to Inventoried Property account for items allowed per the grant stipulations.

• Transfers to County Payroll Expense for payroll expenses allowed per the grant stipulations.

• Transfers to Performance Contracts for contracts allowed per the grant stipulations.

• Transfers to Travel allowed per the grant stipulations.

• Transfers to other accounts allowed per the grant stipulations.


7102 Grant 2

7103 Grant 3

7104 Grant 4

7105 Grant 5

7106 Grant 6

7107 Grant 7

7108 Grant 8

7109 Grant 9

7110 Grant 10

7200 MEMORIAL FUNDS • Contributions for special scholarships or memorials.


• Transfers from fundraiser or special events accounts which were held for the purpose of benefiting scholarships or memorials.


• Payments limited to the specific purpose for which the funds were received.

• Transfers to After School Program Tuition.

• Refunds.


7201 Memorial Fund 1





7300 SCHOLARSHIPS

7301 Scholarship 1

7302 Scholarship 2

7303 Scholarship 3

7304 Scholarship 4

7305 Scholarship 5

7306 Scholarship – ASP




Fundraiser Accounts

Management of Fundraising Accounts should be maintained in accordance with District Administrative Rule JHA-R Student Activities Fund Raising.

See Below • Collections from the sale of goods and/or services.

• Donations received in lieu of sale of goods and/or services.

• Funds received from fundraiser vendors.

• Funds received from Commitment Cards.


• Payments for the cost of goods sold and other costs related to fundraising project.

• Refunds.

• Transfer of profits to appropriate accounts per the designated purpose of the fundraiser.

• Transfers of commitment card funds to the appropriate account, in accordance with company’s guidelines.


• Transfers of Picture and Vending Profits to other accounts at discretion of Principal.



7400 FUNDRAISERS 7416 FR: Publix 7431 FR: Other 1

7401 FR: Art 7417 FR: Recycling 7432 FR: Other 2

7402 FR: ASP 7418 FR: Smoothie King 7433 FR: Other 3

7403 FR: Band 7419 FR: Spirit Wear 7434 FR: Other 4

7404 FR: Book Fairs 7420 FR: Staff Dress Down 7435 FR: Other 5

7405 FR: Box Tops 7421 FR: STEM/STEAM 7436 FR: Other 6

7406 FR: Chick-Fil-A 7422 FR: Student Dress Down 7437 FR: Other 7

7407 FR: Chorus 7423 FR: Utility Company Other 7438 FR: Other 8

7408 FR: Coca Cola 7424 FR: Vending-Coffee 7439 FR: Other 9

7409 FR: Fine Arts 7425 FR: Vending-Copy/Med Ctr 7440 FR: Other 10

7410 FR: Food Sales 7426 FR: Vending-Drinks 7441 FR: Other 11

7411 FR: GNG True Blue Schools 7427 FR: Vending-Faculty 7442 FR: Other 12

7412 FR: Kroger 7428 FR: Vending-Pencils 7443 FR: Other 13

7413 FR: Music 7429 FR: Vending-Snacks 7444 FR: Other 14

7414 FR: Orchestra 7430 FR: Vending-Water 7445 FR: Other 15

7415 FR: Pictures




Fundraiser – Special Use Accounts

7500 FR: Newspaper • Collections from the sale of:

Newspapers and advertisements.

School Store Items.

Transfers from other accounts.

• Payments for the cost of:

Supplies, paper and printing.

Products to be sold in the School Store.

Student hospitality food and refreshment items related to Fundraiser Special Use Activities.

• Refunds.

• Transfer of profits to appropriate accounts per the designated purpose of the fundraiser.


7501 FR: SCHOOL STORE

7502 FR: YEARBOOK • Collections from the sale of school yearbooks.


• Payments for yearbook related costs.

• Refunds.

• Transfer of profits to other accounts at the discretion of Principal after all yearbook related costs have been paid.


Special Event Accounts

See Below • Collections for the sale of admission tickets and other receipts related to special events.


• Payment for expenses related to the special event.

• Refunds.

• Transfer of profit to the account benefitting from the special event.

• Transfer of profits to other accounts at the discretion of Principal after all special event related costs have been paid.

• Transfer to County Payroll Expense.




7600 SE: ELEMENTARY SCHOOL 7700 SE: MIDDLE SCHOOL 7800 SE: HIGH SCHOOL

7601 SE: ES - School Dance 7701 SE: MS - School Dance 7801 SE: HS - HOMECOMING

7602 SE: ES - Talent Show 7702 SE: MS - Talent Show 7802 SE: HS - Pageant

7603 SE: ES - Other 1 7703 SE: MS - Other 1 7803 SE: HS - PROM

7604 SE: ES - Other 2 7704 SE: MS - Other 2 7804 SE: HS - ROTC

7605 SE: ES - Other 3 7705 SE: MS - Other 3 7805 SE: HS - SHOP WITH A ____

7606 SE: ES - Other 4 7706 SE: MS - Other 4 7806 SE: HS - Theater

7607 SE: ES - Other 5 7707 SE: MS - Other 5 7807 SE: HS - Other 1

7808 SE: HS - Other 2







Instructional Business Program

Management of Instructional Business Program account should be maintained in accordance with Special Student Services guidelines.

7850 Inst Business Program • Collections from Instructional Business Program activities.


• Payment for expenses related to Instructional Business Program.

• Transfers of profits to appropriate accounts in accordance with Special Services guidelines.


Change Fund

7900 Change Fund • Change funds should be redeposited in the same amount as requested.

• Entry to record change fund order request.

• Checks made payable for change fund in accordance with Local School Accounting Standard Operating Procedures.

Athletic Accounts

Management of Athletic Accounts should be maintained in accordance with District Administrative Rule DK-R Student Activities Funds Management.

See Below • Collections from ticket sales and/or gate receipts.

• Collection of camp fees.

• Collection of funds related to the Athletic account.

• Share of profit from away tournament.


• Payments for Regional Association dues.

• Payments for purchases of supplies and equipment to maintain the individual programs that do not meet Inventoried Property requirements.

• Payments for expenses related to the Athletic account including but not limited to student recognition, transportation and meals.

• Refunds.

• Transfers to other Athletic accounts.





• Transfers to other accounts for expenditures related to the Athletic account.


Account Account Description Account Account Description Account Account Description Account Account Description

8000 ATHLETICS 8010 Ath: Fencing 8020 Ath: Soccer - Girls 8029 Ath: Other 1

8001 Ath: Baseball 8011 Ath: Football 8021 Ath: Softball 8030 Ath: Other 2

8002 Ath: Basketball 8012 Ath: Golf 8022 Ath: Softball/Fast Pitch 8031 Ath: Other 3

8003 Ath: Basketball - Boys 8013 Ath: Gymnastics 8023 Ath: Sports Medicine 8032 Ath: Other 4

8004 Ath: Basketball - Girls 8014 Ath: Lacrosse 8024 Ath: Swim Team 8033 Ath: Other 5

8005 Ath: Cheerleading 8015 Ath: Lacrosse - Boys 8025 Ath: Tennis 8034 Ath: Other 6

8006 Ath: Cricket 8016 Ath: Lacrosse - Girls 8026 Ath: Track 8035 Ath: Other 7

8007 Ath: Cross Country 8017 Ath: Rifle Team 8027 Ath: Volleyball 8036 Ath: Other 8

8008 Ath: Dance 8018 Ath: Soccer 8028 Ath: Wrestling 8037 Ath: Other 9

8009 Ath: Drill Team 8019 Ath: Soccer - Boys 8038 Ath: Other 10




Athletic Management Accounts

8100 Ath: Gate/General • Collection of funds related to the Athletic Management account.


• Payments for Regional Association dues.

• Payments for purchases of supplies and equipment to maintain the individual programs that do not meet Inventoried Property requirements.

• Payment for expenses related to the Athletic Management account including but not limited to student recognition, transportation and meals.

• Refunds.

• Transfers to other Athletic accounts.





• Transfers to other accounts for expenditures related to the Athletic Management account.


8101 ATH: PASSES

8102 Ath: Physicals

8103 Ath: Tournament/Playoff 1 • Collection of gate receipts for county or regional athletic tournaments and playoff events hosted at home school.

• Collection of gate receipts for school sponsored tournaments.


• Payments to divide the proceeds according to contractual agreement with the sponsoring athletic association.

• Payments for expenditures of tournaments and playoff events hosted at home school.

• Transfer of profits to Athletic or Athletic Management accounts.



8104 Ath: Tournament/Playoff 2








8112 Ath: Tournament/Playoff10

8150 Ath: Concessions • Collections from concession stand sales. • Payments for the cost of items sold at concession stands.

• Payments to parent support organizations at the discretion of the Principal.

• Transfers to other accounts to benefit school programs and student recognition.


8151 Ath: Conc - Baseball

8152 Ath: Conc - Basketball

8153 Ath: Conc - Cheerleading

8154 Ath: Conc - Football

8155 Ath: Conc - Lacrosse

8156 Ath: Conc - Soccer

8157 Ath: Conc - Softball/FP

8158 Ath: Conc - Track

8159 Ath: Conc – Volleyball

8160 Ath: Conc - Wrestling




Clearing Accounts

8200 County Payroll Expense • Reimbursements from the District.


• Payments to the District for payroll expenditures.

8201 County Reimbursements Note: This account should be used on a limited basis.

• Reimbursements from the District for purchases originally made from local school funds, including but not limited to ASP expenses.

• Refunds.

• Limited transfers from other accounts to cover expenses not eligible for reimbursement, including but not limited to, sales tax.

• Payments for purchases, including but not limited to ASP expenses, for which District funds are available.


8202 PERFORMING ARTS REVENUE • Collections of student donations for Performing Arts.

• Remittance of collections to the District by the date specified in the instructions from the Supervisor of the Performing Arts.

• Refunds.


8203 Teacher Laptops • Collections from non-returning employees for missing equipment, including but not limited to, laptops, iPads and peripherals.

• Remittance of collections to the District by year end.

• Refunds.


8204 Textbook Deposits • Deposits for textbooks on loan during the school year or summer months.

• Refunds.

• Transfers to Lost/Damaged Textbooks, for books on loan that are not returned.


8250 PARKING • Collection of funds related to the Parking account.


• Remittance of collections to the District within ten business days of semester end.

• Refunds.


8251 Parking: One Day Decals

8252 PARKING: SECOND CAR DECAL

8253 PARKING: SEMESTER FEES

8254 Parking: Staff Tags

Miscellaneous Clearing Accounts In most instances, the balance in a Miscellaneous Clearing account should be zero by the end of the fiscal year. 8300 MISCELLANEOUS CLEARING • Collections for events or purchases in

which the school is acting as the fiduciary of the funds for organizations or individuals, including but not limited to, book clubs and required approval for Community Fund Drives in accordance with District Administrative Rule JHA-R.


• Payments to the organization or individuals for which funds were collected.

• Payments for Relay for Life purchases for which funds were collected.

• Refunds.

• Transfers to Instructional Accounts.


8301 MC: Book Clubs 8302 MC: Gimme 5 8303 MC: Principal Area Fund 8304 MC: Relay 4 Life 8305 MC: United Way 8306 MC: Other 1 8307 MC: Other 2 8308 MC: Other 3 8309 MC: Other 4 8310 MC: Other 5

http://www.cobbk12.org/centraloffice/adminrules/J/JHA-R.pdf




Unclaimed Funds

Refer to the Unclaimed Funds/Outstanding Checks section of the Local School Accounting Standard Operating Procedures.

8400 Unclaimed Funds • Transfers from an account in which the original disbursement is over 6 months old and voided.

• Payments issued to vendors for replacement checks

• Remittance to the District in accordance with Local School Accounting Standard Operating Procedures.

Adult Education Accounts

8500 ADULT EDUCATION • Collection of funds related to the Adult Education program.

• Remittance of collections to the District.

• Refunds.


8501 Adult Ed: Book Deposits

8502 Adult Ed: GED

8503 Adult Ed: Registration

Summer School Account

8600 SUMMER SCHOOL • Collection of funds related to the Summer School program.


• Refunds.

• Remittance to the District for County Payroll Expenses.

• Remittance to the District for the District Summer School Program.

• Refunds.

• Transfers to other Instructional accounts.


General Ledger Accounts

9901 GL: Cash on Hand • Collections received daily for deposit into the school’s checking account.

• Transfers to the general ledger checking account to reflect daily deposits.

9902 GL: Checking Account Main • Transfers from Cash On Hand to reflect daily deposits.

• Interest and credits reflected on the monthly bank statement.

• Transfers from Returned Checks account.

• Transfers from investment accounts.

• Disbursements for school checks issued.

• Bank charges and debits reflected on the monthly bank statement.

• Transfers to Returned Checks account.

• Transfers to investment accounts.

9903 GL: Checking Account 2

9904 GL: Savings Account 1 • Funds deposited to a savings account.

• Interest income credited to a savings account.

• Transfers from general ledger checking account.

• Transfer of savings account funds to other general ledger accounts.

9905 GL: Savings Account 2

9906 GL: Central Investment • Funds deposited to investment accounts.

• Interest income credited to investment accounts.

• Transfers from general ledger checking account.

• Transfer of investment account funds to other general ledger accounts.

9907 GL: Investment Account 1

9908 GL: Investment Account 2

9920 GL: Returned Checks • Transfers from general ledger checking account to reflect returned checks.

• Write-off of returned checks.

• Transfers to general ledger checking account.

chart of accounts - cobbk12.org chart of... · revision notes . 01/03/2017 : financial analysis...

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