Chart of Accounts
Hover over an account name, or select it by keyboard or click, to read its full description, including the applicable ministry and mission activities. Search also checks the descriptions.
| Account # | Account name | Classification | Group |
|---|---|---|---|
| 1000 | Assets | ||
| 1010 | Asset | Assets | |
| 1020 | Asset | Assets | |
| 1025 | Asset | Assets | |
| 1030 | Asset | Assets | |
| 1040 | Asset | Assets | |
| 2000 | Liabilities | ||
| 2010 | Liability | Liabilities | |
| 2020 | Liability | Liabilities | |
| 2021 | Liability | Liabilities | |
| 2022 | Liability | Liabilities | |
| 2023 | Liability | Liabilities | |
| 2030 | Liability | Liabilities | |
| 2040 | Liability | Liabilities | |
| 3000 | Net Assets and Fund Balances | ||
| 3010 | Net assets | Fund Balances | |
| 3020 | Net assets | Fund Balances | |
| 3030 | Net assets | Fund Balances | |
| 4000 | Income | ||
| 4010 | Income | Giving and Other Revenue | |
| 4040 | Income | Giving and Other Revenue | |
| 4050 | Income | Giving and Other Revenue | |
| 4070 | Income | Giving and Other Revenue | |
| 5000 | Ministry: Nurture, Outreach and Witness | ||
| 5010 | Expense | Nurture | |
| 5011 | Expense | Nurture | |
| 5012 | Expense | Nurture | |
| 5013 | Expense | Nurture | |
| 5020 | Expense | Nurture | |
| 5030 | Expense | Nurture | |
| 5040 | Expense | Nurture | |
| 5041 | Expense | Nurture | |
| 5050 | Expense | Nurture | |
| 5060 | Expense | Nurture | |
| 5110 | Expense | Outreach | |
| 5120 | Expense | Outreach | |
| 5130 | Expense | Outreach | |
| 5140 | Expense | Outreach | |
| 5210 | Expense | Witness | |
| 6000 | Pastor and Staff | ||
| 6010 | Expense | Personnel | |
| 6020 | Expense | Personnel | |
| 6030 | Expense | Personnel | |
| 6040 | Expense | Personnel | |
| 6050 | Expense | Personnel | |
| 6060 | Expense | Personnel | |
| 6070 | Expense | Personnel | |
| 7000 | Building, Grounds and Utilities | ||
| 7010 | Expense | Building, Grounds and Utilities | |
| 7015 | Expense | Building, Grounds and Utilities | |
| 7020 | Expense | Building, Grounds and Utilities | |
| 7025 | Expense | Building, Grounds and Utilities | |
| 7030 | Expense | Building, Grounds and Utilities | |
| 7040 | Expense | Building, Grounds and Utilities | |
| 7050 | Expense | Building, Grounds and Utilities | |
| 7070 | Expense | Building, Grounds and Utilities | |
| 7080 | Expense | Building, Grounds and Utilities | |
| 7090 | Expense | Building, Grounds and Utilities | |
| 8000 | Administration and Communications | ||
| 8010 | Expense | Administration and Communications | |
| 8020 | Expense | Administration and Communications | |
| 8030 | Expense | Administration and Communications | |
| 8040 | Expense | Administration and Communications | |
| 8050 | Expense | Administration and Communications | |
| 8060 | Expense | Administration and Communications | |
| 9000 | Connectional Giving | ||
| 9010 | Expense | Connectional Giving | |
| 9020 | Expense | Connectional Giving | |
| 9030 | Expense | Connectional Giving | |
| 9040 | Expense | Connectional Giving | |
Full reference breakdown from the 2027 budget. These activities guide coding and descriptions. They are not additional ledger accounts.
| Category | Subcategory | Ministry / Mission | Related COA account / guidance |
|---|---|---|---|
| Nurture | Age-Level Ministries | Children's Ministry | 5010 |
| Nurture | Age-Level Ministries | Youth Ministry | 5011 |
| Nurture | Age-Level Ministries | Young Adult Ministry | 5012 |
| Nurture | Age-Level Ministries | Senior Adult Ministry | 5013 |
| Nurture | Christian Formation | Discipleship Development | 5020 |
| Nurture | Christian Formation | Bible Study | 5020 |
| Nurture | Christian Formation | Spiritual Formation | 5020 |
| Nurture | Christian Formation | Contemplative/Spiritual Practice | 5020 |
| Nurture | Christian Formation | Christian Education / Sunday School | 5020 |
| Nurture | Christian Formation | Prayer and Contemplative Ministries | 5020 |
| Nurture | Christian Formation | Retreats and Spiritual Renewal | 5020 |
| Nurture | Christian Formation | Small Groups and Fellowship | 5020 |
| Nurture | Congregational Care | Pastoral Care and Visitation | 5030 |
| Nurture | Congregational Care | Hospital and Homebound Ministries | 5030 |
| Nurture | Congregational Care | Bereavement and Grief Support | 5030 |
| Nurture | Congregational Care | Memorial and Funeral Hospitality | 5030 |
| Nurture | Congregational Care | Congregational Care | 5030 |
| Nurture | Worship | Worship and Special Services | 5040 |
| Nurture | Worship | Music Ministry | 5040 |
| Nurture | Worship | Online Worship and Digital Ministry | 5040 / 5041, depending on expense |
| Nurture | Fellowship | United Women in Faith | 5050 |
| Nurture | Fellowship | United Methodist Men | 5050 |
| Nurture | Whole-Life Stewardship | Spiritual Gifts and Talents Discovery | 5060 |
| Nurture | Whole-Life Stewardship | Stewardship of Time, Talents, and Service | 5060 |
| Nurture | Whole-Life Stewardship | Christian Giving and Generosity Education | 5060 |
| Nurture | Whole-Life Stewardship | Stewardship of Creation | 5060 |
| Outreach | Compassion and Assistance | Homelessness Outreach and Assistance | 5110 |
| Outreach | Compassion and Assistance | Food Pantry | 5110 |
| Outreach | Compassion and Assistance | Community Benevolence and Emergency Assistance | 5110 |
| Outreach | Compassion and Assistance | Free Community Meals | 5110 |
| Outreach | Compassion and Assistance | Disaster Relief and Recovery | 5110 |
| Outreach | Community Engagement | Community Building and Engagement | 5120 |
| Outreach | Community Engagement | Local Mission Partnerships | 5120 |
| Outreach | Community Engagement | School and Educational Partnerships | 5120 |
| Outreach | Community Engagement | Back-to-School Assistance | 5120 |
| Outreach | Community Engagement | Holiday Outreach and Giving | 5120 |
| Outreach | Justice and Advocacy | Social Justice and Community Advocacy | 5130 |
| Outreach | Justice and Advocacy | Accessibility and Inclusion Ministries | 5130 |
| Outreach | Justice and Advocacy | Interfaith and Ecumenical Engagement | 5130 |
| Outreach | Regional and Global Mission | Regional and Global Missions | 5140 |
| Outreach | Regional and Global Mission | United Methodist Volunteers in Mission | 5140 |
| Witness | Evangelism | Community Outreach and Evangelism | 5210 |
| Witness | Evangelism | Faith Sharing and Personal Testimonies | 5210 |
| Witness | Hospitality and Invitation | Visitor Welcome and Follow-Up | 5210 |
| Witness | Hospitality and Invitation | Community Invitation and Hospitality | 5210 |
| Witness | Communication and Witness | Church Communications and Public Relations | 5210 |
| Witness | Communication and Witness | Website, Social Media, and Digital Evangelism | 5210 |
| Witness | Lay Witness | Lay Servant Ministries and Faith Sharing | 5210 |
| Resource Ministries | Finance and Financial Stewardship | Annual Stewardship and Pledge Campaign | Administration / related financial accounts |
| Resource Ministries | Finance and Financial Stewardship | Financial Giving and Contributions Administration | Administration / related financial accounts |
| Resource Ministries | Finance and Financial Stewardship | Budget Development and Financial Management | Administration / related financial accounts |
| Resource Ministries | Finance and Financial Stewardship | Financial Reporting and Accountability | Administration / related financial accounts |
| Resource Ministries | Finance and Financial Stewardship | Fundraising and Financial Resource Development | Administration / related financial accounts |
| Resource Ministries | Trustees and Facilities | Property, Buildings, and Grounds | Building / Grounds accounts |
| Resource Ministries | Trustees and Facilities | Facility Maintenance and Accessibility | Building / Grounds accounts |
| Resource Ministries | Trustees and Facilities | Property and Risk Management | Building / Grounds accounts |
| Resource Ministries | Leadership Development | Leadership and Lay Ministry Development | 6070 or appropriate program account |
| Resource Ministries | Leadership Development | Volunteer Development and Training | 6070 or appropriate program account |
| Resource Ministries | Leadership Development | Nominations and Leadership Development | 6070 or appropriate program account |
| Resource Ministries | Personnel | Staff/Pastor-Parish Relations | Personnel accounts |
| Resource Ministries | Administration | Church Council and Administrative Leadership | Administration accounts |
| Resource Ministries | Administration | Ministry Planning and Evaluation | Administration accounts |
| Resource Ministries | Administration | Church Records and Membership Administration | Administration accounts |
| Note: This list is not a list of required ministry/mission, it serves as a list for review do that the church may consider what ministry/mission supports the community it serves. |
The budget condenses related ministry spending into these reporting categories. Each payment should be charged to its appropriate COA account and counted only once.
| Budget category | COA accounts | Scope and included activities |
|---|---|---|
| Ministry and Missions | 5010–5020, 5060, 5110–5140, 5210 as applicable | Ministry programs and mission work, including children, youth, young adults, senior adults, discipleship, Bible study, spiritual formation, outreach assistance, food pantry, local partnerships, advocacy, evangelism, and regional or global mission. Charge to the relevant ministry expense account, with fund coding for restricted gifts. |
| Hospitality and Care | 5030, 5050, 5210 as applicable | Pastoral care and visitation, care for hospitalized or homebound members, bereavement and grief support, funeral or memorial hospitality, congregational care, fellowship, visitor welcome and follow-up, and community hospitality. Distinguish ministry care from routine facility or general administrative costs. |
| Worship and Music | 5040 and 5041 as applicable | Worship and special services, music ministry, online worship and digital ministry. Worship supplies and program costs use 5040; projection and livestream software subscriptions belong in 5041. Equipment should be recorded in the appropriate equipment or capital asset account under church policy. |