Chart_of_Accounts

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					                                      Chart of Accounts

                                           Operating Expenses
Cost of Services
       Salaries: Caregiver salaries only
       Payroll: Taxes incurred for Caregivers only
       Benefits: Health, AAA, any other benefit available now or in the future
       Work Comp: Worker’s Comp expense for caregivers only
       Outsource: Expense incurred for utilizing other agencies to fill a gap in service for a CCSC client
       Expense Reimbursement: Expense incurred by reimbursing the caregiver only.


Bank Svc Charge/Credit Card Fees
       Any expense incurred for using client credit card for payment of services.
       Charges by CCSC bank for any service.


Contributions
       Any charitable contribution or donation


Depreciation Expense
       Expense estimate given per month on reduction of value of tangible assets.
       This will be figured each month by the accountant.


Dues and Subscriptions
       Expense incurred for any subscription or membership. This could include club or organization
       membership and any additional associated fees.
Employee Appreciation
        Expense incurred for recognizing an employee/employees for a job well done.


Insurance
        Dishonesty Bond: Monthly charge for bonding of all employees
        Liability Insurance: Monthly liability insurance premium
        Property Insurance: Monthly premium for insure tangible assets.
        Work Comp: Monthly premium for workers comp insurance to cover overhead staff only.
        Insurance-other: Premium payment for any other insurance not listed.


Interest Expense
        Loan Interest: Interest incurred monthly on any line of credit or loan until paid back.
        Interest Expense-Other: Any unforeseen expense incurred related to financing or debt reduction.


License and Permits
        Expense incurred for any local, state or national licensing to operate. (Ex. State Dept. of Health)


Marketing
        Media: Expense that includes yellow page ads, print ads, radio, internet or television.
        Community Relations: Collateral material, sales promotions, booth rental, marketing meals and supplies
        such as toner, paper, etc. used solely for community relations purposes.


Meals
        Expense incurred for any food/drink purchased. Excludes marketing meals for community relations
        purposes.


Miscellaneous
        Any item that is not reasonably covered by other categories. An example would be a leased item.


Office Supplies
        Expense incurred to purchase a tangible item to operate the agency.
Postage & Delivery
        Expense incurred to purchase stamps or mail/ship an item via USPS, UPS, FedEx, etc. Does not cover
        the shipping envelopes, etc. which would be considered office supplies.


Professional Development
        Expense incurred for an employee once they have been hired. This includes TB Test, orientation,
        training, in-services and printed material such as books.


Professional Fees
        Accounting: Expense incurred for fees charged by accounting/CPA for services rendered.
        Legal: Expense incurred for fees charged by attorney for services rendered.
        Other: Expense incurred by a 3rd party non employee for services rendered. This would include an
        accountant, attorney or consultant.


Recruiting
        Expense incurred for an employee candidate prior to hire. This includes advertising, job fairs, print
        material and background checks.


 Rent
        Expense incurred monthly for lease of office/storage space


Equipment Repairs
        Expense incurred for repairing any item. This could include computers/telephone/copier, etc.


Staff Office/Overhead
        Wages: Expense incurred for wages to overhead/office staff only. This includes Ops Mgr, Scheduler,
        Community Rep, RN, Recruiting, etc.
        Taxes: Payroll taxes paid on overhead/office staff only
        Payroll Service: Expense incurred for payroll services rendered
        Bonus: Performance bonuses paid to overhead staff
        Expense Reimbursement: Expense incurred to reimburse overhead/office staff. This includes mileage.
Software Fees
         Expense incurred from Kalieda software, Telephony, etc.
         Any additional software purchased for use. Example would be QuickBooks.


Telephone
         Expense incurred for telephone, cell phone, fax or internet service.


Travel
         Expense incurred for out of town travel. This would include hotel stay, gas, airfare, and parking. This
         does not include mileage or meals while traveling.