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accountingpolicies-WegnerCPAs.doc

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accountingpolicies-WegnerCPAs.doc

SAMPLE CHURCH ACCOUNTING POLICIES AND PROCEDURES MANUAL TABLE OF CONTENTS 1.00 INTRODUCTION 1 2.00 CHART OF ACCOUNTS 2.01 Assets 1 2.02 Liabilities 1 2.03 Net Assets (Fund Balance) 1 2.04 Revenues 1 2.05 Expenses 1 2.06 Cost Centers 1 3.00 ACCOUNTING PRINCIPLES AND PROCEDURES 3.10 Policies 2 3.20 Procedures 3.21 Revenue Recognition 2 3.22 Matching of Revenues and Expenses 2 3.23 Fixed Assets and Depreciation 2 3.24 Donated Materials and Services 2 3.25 Financial Reports 2 4.00 CASH DISBURSEMENTS 4.10 Policies 3 4.20 Procedures 4.21 Capital Acquisitions 3 4.22 Payment of Invoices and Reimbursements 3 4.23 Credit Cards 3 4.24 Payroll 4 5.00 CASH RECEIPTS 5.10 Policies 4 5.20 Procedures 5 6.00 BANK RECONCILIATION 6.10 Policies 5 6.20 Procedures 5 7.00 END OF MONTH ACCOUNTING PROCEDURES 7.10 Policies 6 7.20 Procedures 6 8.00 END OF YEAR ACCOUNTING PROCEDURES 8.10 Policies 6 8.20 Procedures 7 8.21 Financial Audit 7 TABLE OF CONTENTS (continued) 9.00 INVESTMENTS 9.10 Policies 8 9.20 Procedures 8 10.00 DEBT 10.10 Policies 8 10.20 Procedures 9 11.00 RESERVES AND DESIGNATED FUNDS 11.10 Policies 9 11.20 Procedures 9 12.00 INTERNAL CONTROLS 12.10 Policies 9 12.20 Procedures 10 13.00 BUDGETING 13.10 Policies 10 13.20 Procedures 10 14.00 COMPUTER ACCESS AND BACKUP 14.10 Policies 10 14.20 Procedures 11 16.21 Passwords 11 16.22 Backup 11 15.00 ACCESS TO RECORDS AND RECORDS RETENTION 15.10 Policies 11 15.20 Procedures 12 15.21 IRS Forms 12 15.22 Personnel Records 12 15.23 Financial Information 12 15.24 Records Retention 12 16.00 MAINTENANCE OF ACCOUNTING POLICIES AND PROCEDURES MANUAL 16.10 Policies 14 16.20 Procedures 14 17.00 PROPERTY AND EQUIPMENT INVENTORY 17.10 Policies 14 17.20 Procedures 14 1.00 INTRODUCTION The following manual is a description of the accounti