General Ledger Coding TrainingLast Updated: 02/26/13
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04/22/23 GL Coding Training 2
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Important Notice
We are working to improve our general ledger. • Any changes to the general ledger will be
published in PAC Tips newsletter. • This presentation will be updated accordingly.
CLICK HERE for the GL Account Code Glossary
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Recent Account Code UpdatesThe following account codes are inactive:• 15004–Inventory Stores: Please use 15003-Inventory General• 15005–Inventory Cookbooks: Please use 15003-Inventory General• 60030-Books: Please use 60074-Supplies/Equipment/Materials• 40030-Books: Please use 40029-Contributions• 60064-Disaster Relief: Please use 60066-Monetary Contributions• 60065-Memorial: Please use 60066-Monetary Contributions• 60095-Materials: Please use 60074-Supplies/Equipment/Materials• 60071-Printed Material: Please use 60037-Publications & Printing• 60072-Printing & Copying: Please use 60037-Publications & Printing• 60096-Parking: Please use 60017-Travel & Parking
The following account codes have been updated:• 60066-Special Causes: Renamed to Monetary Contributions• 60074-Supplies: Renamed to Supplies/Equipment/Materials• 60037-Publications: Renamed to Publications & Printing• 60017-Travel: Renamed to Travel & Parking
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Introduction
Thank you for your participation in the General Ledger (GL) Coding session.
Today you will be learning about the Pioneers chart of accounts and transaction codes that make up our general ledger.
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Overview
Lesson 1 – General Ledger•Pioneers Units
•Unit Numbers•Chart of Accounts
•Income & Expense
Lesson 2 – Coding Common Transactions•Charitable Projects & Programs•Fundraising•Administrative•Fellowship/Membership
For returning visitors: You may click the return button next to a topic to resume at the beginning of that topic; otherwise, please click the arrow (lower left) to continue.
Lesson 1 – General Ledger•State Transaction Code•Project ID Code•990 Transaction Code
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Lesson 1: Objectives
After completing this lesson you will:Understand unit numbers and how they are
used;Understand how the chart of accounts is used
and why it is important;Understand how transaction codes are used
and why they are important.
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Lesson 1: General Ledger A general ledger is an accounting record that uses double-
entry bookkeeping. Double-entry bookkeeping is a process where each
transaction is recorded twice (with a Debit and a Credit); which helps ensure accuracy in the record.
Debits and credits are recorded using account codes from the chart of accounts.
We also use transaction codes to help us organize the account
codes for additional detail: 1. State Code2. Project ID Code3. 990 Code
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Lesson 1: General Ledger
Who?Who’s money is it?
Unit Numbers
What?What is the money for?
Project ID Codes
Where?Where was the money spent/received?
State Codes
Why?Why was the money spent/received?
990 Codes
How?How was the money spent/received?
Income/Expense Account Codes
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Lesson 1: IRS Status
• TelecomPioneers is a 501(c)(3) non-profit corporation; tax identification number (TIN) 16-1634095.
• All Regions, Chapters, Councils, and Clubs operate under TelecomPioneers TIN 16-1634095
CLICK HERE for the Pioneers Financial Practices
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Lesson 1: Pioneers Units
Prior to 2012, Pioneers was sponsored by phone companies in the U.S. and Canada:
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Lesson 1: Pioneers Units
• AT&T Region • CenturyLink Region• Verizon Region
• FairPoint Region• Frontier Region
The New Outlook Region is a group of chapters that did not have a sponsor.
The Chapters are divided into groups based on their former sponsor company called Regions:
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Lesson 1: Pioneers Units
• In 2012 TelecomPioneers became a self sustaining organization that would no longer be funded by the sponsoring companies.
• These companies are now referred to as Affiliates, but the Chapters are still grouped into the same Regions as their affiliate company.
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Lesson 1: Pioneers Units
Within each Region the membership is organized into various Chapters.
Within a Chapter, the membership may also be organized into Councils.
Within a Council, the membership may also be organized into smaller Clubs.
Chapters, councils, and clubs are usually formed based on membership and geographic needs.
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Lesson 1: Pioneers Units
• When referring to the collective Regions, Chapters, Councils and Clubs we use the term Pioneers Units.
• A Pioneers Unit may be a Region, a Chapter, a Council or a Club.
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Lesson 1: Unit Numbers
Pioneers Units have a number that is used to identify them.
A Chapter number is determined by the order in which their charter was formed.
A Council or Club number is determined by the next available number in our accounting records.
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Lesson 1: Organization ChartTelecomPioneers
Headquarters (HQ)TIN 16-1634095
HQ Finance Dept.
Clubs
Pioneers Accounting Centers HQ Marketing/IT
Region Accounts
Chapter Accounts
Councils
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Lesson 1: Unit Numbers
Within our accounting software, Pioneers Units are classified into funds, and each fund is assigned a restriction by its starting number.
1 - Unrestricted2 - Temporarily Restricted3 - Permanently Restricted
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Lesson 1: Unit Numbers1 - Unrestricted:
The general fund where the money can be spent, as needed, to meet the 65% Rule and 35% Rule.
2 -Temporarily Restricted:
Money that is assigned by a donor to a specific project, program or cause; i.e. donor directed. 100% of the funds must be spent how the donor assigned.
3 - Permanently Restricted:
Usually a core amount that is legally restricted by a donor to remain principle in order to generate interest or dividends.
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Lesson 1: Unit Numbers
A fund is a unit number that is made up of a restriction, chapter and sub-unit.
Restriction + Chapter + Council/ClubThese Pioneers Unit Numbers are a unique
number used to identify the group and build reports.
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Restriction + Chapter + Council/Club
Chapter Unit Name Restriction Unit Number
William J Denver 20 Chapter None 1020100
William J Denver 20 Newport Club
None 1020800
Washington 30 Scholarships Temporary 2030100
South Texas 64 Perpetual Fund
Permanent 3064600
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Lesson 1: Pioneers Units
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Lesson 1: Chart of Accounts Is…
• …a set of numerical codes that categorize how money is spent or received.
• …the codes help organize financial information into categories like assets, liabilities, income, expenses, etc.
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Lesson 1: Chart of Accounts
By organizing our financial transactions into codes we are able to:
Report our financial standing to government entities; i.e. IRS and State;
Plan and budget our activities and projects;Monitor our budgets;Report our financial position to donors.
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Lesson 1: Chart of Accounts
Assets are items that are cash or have cash value:• Bank accounts• InventoriesLiabilities are money that is owed:• Sales Taxes• Use TaxesNet Assets is the overall value or worth of the unit; the
difference between Assets minus Liabilities.
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Lesson 1: Chart of AccountsIncome or Revenue accounts are used to demonstrate how
money is received; e.g.:• Fundraising• Membership Dues• ContributionsExpense accounts are used to demonstrate how money is being
spent; e.g.:• Supplies• Monetary Donations
Net Income is the total profit or loss for a period of time; the difference between the income received minus the expenses.
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Lesson 1: Chart of Accounts
Assets: 11000-15999Liabilities: 20000-29999
Income: 40000-49999Sales Income: 49000-49999
Sales Expenses: 55000-55999Expenses: 60000-69999
Assets, liabilities, income, and expenses can be identified by their starting numbers or series:
CLICK HERE for the GL Account Code Glossary
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Lesson 1: Income & Expense (I&E) Accounts
For coding TPF1 vouchers:Deposits always start with a
Sales Deposits always start with a
Sales Expenses always start with a
Expenses always start with a
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Lesson 1: Income & Expense (I&E) Accounts
With some exceptions, I&E accounts are usually matching sets:
40022
60022
Meals for members/volunteers
40019
60019
Registration Fees
40020
60020
Recognition/Gifts
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Lesson 1: Account Number Quiz
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Lesson 1: State Transaction Code
Each U.S. State requires TelecomPioneers to:Be registered to do business in the state
(Secretary of State);File State Income Returns;Obtain various fundraising licensing (resale,
gaming, etc.)
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Lesson 1: State Transaction Code…• …represents the U.S. State where the transaction
was incurred or where the product is being shipped to; most of the time this will be the state in which your Unit resides.
• …is needed in order to file state income returns and when applying for, or renewing, various state licensing.
• …should only change if you are traveling or shipping a product out-of-state.
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Lesson 1: State Transaction Code Example
Example 1: 1. A Georgia Pioneer places an online order for
books. 2. The vendor is located in Washington, but the
books are being shipped to Georgia. 3. The state code on the TPF1 should be GA
(where the final product ended up).
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Lesson 1: State Transaction Code Example
Example 2: 1. An Oregon Pioneer traveled to Massachusetts for a
Pioneers meeting. 2. Their plane ticket was purchased in Oregon, but the
hotel and food were purchased in Massachusetts. 3. The state code for the plane ticket purchase should
be OR.4. The state code for the hotel and food should be
MA.
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Lesson 1: Project ID Codes…• …are acronyms, or one word descriptions, used to
assign I&E accounts to specific events, activities or projects.
• …enable the PAC to provide (upon request) financial reporting per event, activity or project.
• …enable Pioneers Units to have better planning and budgeting for their activities.
CLICK HERE for a listing of Project ID Codes
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Lesson 1: Project ID CodesPrior to the 2010 software conversion, if a TPF1 was submitted
to reimburse Hug-A-Bear expenses as follows:• Stuffing & Fabric ($20)• Parking @ the workshop ($5)• Shipping for the bears ($10)
All of these items were previously recorded under 6053-Health & Human Services
If, at any time, someone requested how much was spent shipping Hug-A-Bears, it was not possible to retrieve that information.
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Lesson 1: Project ID CodesNow, if a TPF1 is submitted we use I&E accounts to
show how the money was spent, and the Project ID to show what the money was spent on:
Project ID = hab (Hug-A-Bears)• Stuffing & Fabric ($20)
– 60074 Supplies/Equipment/Materials• Parking @ the workshop ($5)
– 60017 Travel & Parking• Shipping for the bears ($10)
– 60070 Postage & Shipping
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Lesson 1: Project ID Codes
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Lesson 1: 990 Transaction Code
Though we are exempt from federal income taxes as a 501c3, we are still required to file an annual return with the Internal Revenue Service (IRS).
Since we are a charitable organization, the IRS requires the completion of the Return of Organization Exempt From Income Tax Form 990
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Lesson 1: 990 Transaction Code
On the IRS Form 990 we report how much we spent and received on:
FundraisingCharitable Projects and ProgramsAdministration
CLICK HERE for Pioneers Financial Practices
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Lesson 1: 990 Transaction Code Fundraising (Fund.)
Fundraising (Fund.) – Any activity undertaken to generate revenue; used to augment membership dues and sponsor support.
Examples: Golf Tournament, Bowl-A-Thons, etc. Gaming (raffles, lotteries, bingo) Stores Sales (candy, nuts, calendars, cookbooks, etc.) Vendor Sales (commission arrangements, etc.)
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Lesson 1: 990 Transaction Code G&A
General/Administrative (G&A) – Sources of income or expenses not related to an activity undertaken to general revenue; i.e. transactions needed in order to conduct business.
Examples: Bank Interest/Service Charges Membership Dues Membership Retention (luncheons, picnics, social
gatherings, etc.) Unsolicited & Unspecified Donations
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Lesson 1: 990 Transaction Code P&P
Projects & Programs (P&P) – A charitable activity that meets the Pioneers' mission, and the Wise Giving Alliance Standards for charitable activity. A project is a short term goal with an end date; a program is a long term goal without an end date.
Examples: Donor Restricted Contributions specific to a project, program
or cause. Any charitable project for educational, environmental, life
enrichment, military, health, or human services.
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Lesson 1: 990 Transaction Code
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Lesson 1: Wrap-Up• Unit Numbers: Please include your unit number on
any correspondence to help ensure your Pioneers Units’ transactions are recorded correctly.
• I&E Accounts: Budgets are created and monitored based on these numbers. These numbers are used to report our financial position to donors and government entities.
• State Transaction Code: Where the transaction was incurred, or where the product was shipped to. The state code is used to file state income returns and apply for (or renew) various licenses for the Pioneers Units to conduct fundraisers in their local area.
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Lesson 1: Wrap-Up
• Project ID Codes: Enables us to provide detailed financial reports for specific events, activities or projects; which can be helpful for budgeting and planning.
• 990 Transaction Codes: Allows us to organize financial data for the IRS Form 990, the 65% Rule and the 35% Rule.
CLICK HERE for the Pioneers Financial Practices
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Lesson 2: Objectives
After completing this lesson you will:Identify the appropriate income/expense code
for common transactions;Identify the appropriate Project ID code for
common transactions;Identify the appropriate 990 code for common
transactions.
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Lesson 2: Coding Examples
• The following examples are based on our most frequently processed transactions.
• Please refer to the Pioneers Project ID listing and the Account Code Glossary to verify the best coding options for your specific activities,
• Or contact your Chapter Treasurer for assistance.
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Lesson 2: Coding Charitable Projects & Programs
The following are the 5 most common charitable transactions:
1. For the Military & Veterans 2. For the Challenged or Disabled3. Holiday Projects4. Educational Projects5. Sewing/Knitting Projects
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Lesson 2: Military & Veteran Projects
Project ID: mility• Military Care Packages• USO• Socks for Soldiers• Operation Shoebox
Project ID: vet• Veterans Nursing Home• Honor Flight• Wreaths Across America• Veterans Administration
(VA)
Charitable activities that support the military and veterans.
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Lesson 2: Example Military BoxesDescription Account Code
6=ExpenseProject ID 990
Purchase toiletries, clothing, snacks, etc. 60074-Supplies/Equipment/Materials mility P&P
Shipping boxes overseas 60070-Postage/Shipping mility P&P
Parking at collection site/workshop 60017-Travel & Parking mility P&P
Mileage to deliver boxes to Post Office 60069-Mileage mility P&P
Funds donation to Soldiers’ Angels 60066-Monetary Donations mility P&P
Description Account Code4=Income
Project ID 990
Received donor directed contribution 40029-Contribution mility P&P
Golf Tournament for military causes 40025-Fundraising golf Fund
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Lesson 2: Example Veterans Nursing Home
Description Account Code6=Expense
Project ID
990
Yarn for lap robes to be given to vets 60074-Supplies/Equipment/Materials vet P&P
Refreshments/Snacks 60074-Supplies/Equipment/Materials vet P&P
Prizes for bingo games 60097-Prizes/Giveaways vet P&P
Mileage to deliver robes/blankets 60069-Mileage vet P&P
Funds donated to Honor Flight 60066-Monetary Donations vet P&P
Description Account Code4=Income
Project ID
990
Received donor directed contribution 40029-Contribution vet P&P
Raffle for veterans causes 40025-Fundraising raffle Fund
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Lesson 2: Projects for Challenged/Disabled
Project ID: pcd• Special Olympics• Special Kids
Rodeo• Autism Speaks• Cerebral Palsy
Project ID: gdftb• Pilot Dogs, Inc.• Guide Dogs• Epilepsy Dogs
Project ID: ramp• Wheelchair Access
ramps
Project ID: beep• Beep Baseball• Beeping Easter Eggs
Charitable activities for individuals with physical or mental disabilities. The following are a few of the project ID examples:
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Lesson2: Example Special Olympics
Description Account Code6=Expense
Project ID
990
Refreshments for Tent Town 60074-Supplies/Equipment/Materials pcd P&P
Donation to Special Olympics 60066-Monetary Donations pcd P&P
Mileage for volunteer workers 60069-Mileage pcd P&P
Parking at event 60017-Travel & Parking pcd P&P
Description Account Code4=Income
Project ID
990
Received donor directed contribution 40029-Contribution pcd P&P
Candy Sale for projects for the disabled 49002–Fundraising Sales Taxable 49003-Fundraising Sales Non-taxable
cnf Fund
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Lesson 2: Example Ramp ProjectDescription Account Code
6=ExpenseProject
ID990
Paint Brushes/Tools 60074-Supplies/Equipment/Materials ramp P&P
White Paint 60074-Supplies/Equipment/Materials ramp P&P
Building Materials (wood, nails, etc.) 60074-Supplies/Equipment/Materials ramp P&P
Contractor to build ramp 60053–Professional Fees & Consulting ramp P&P
Description Account Code4=Income
Project ID
990
Received donor directed contribution 40029-Contribution ramp P&P
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Lesson 2: Holiday Projects
Project ID: holidy• Adopt a Family• Mothers Day/Fathers Day
Nursing Home• Easter Baskets• Valentine’s Day Dance
Project ID: beep• Beeping Easter Eggs
Charitable activities specifically done for a calendar holiday (If the projects are continuous during the year another Project ID may
be more appropriate):
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Lesson 2:Examples for Various Holiday Projects
Description Account Code6=Expense
Project ID
990
Beeping Eggs and/or Easter Baskets 60074-Supplies/Equipment/Materials beep P&P
Baskets for children’s Easter party 60074-Supplies/Equipment/Materials beep P&P
Candy Nursing Home Halloween Party 60074-Supplies/Equipment/Materials holidy P&P
Monetary Donation Adopt A Family 60066-Monetary Donations holidy P&P
Description Account Code4=Income
Project ID
990
Received donor directed contribution 40029-Contribution holidy P&PHoliday Basket Sale 49002–Fundraising Sales Taxable Or
49003-Fundraising Sales Non-taxablemsf Fund
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Lesson 2: Educational Projects
Project ID: dp• A charitable
organization that provides dictionaries and thesauruses to schools
Project ID: litacp• Books for Libraries or
schools• Summer reading
programs
Project ID: ssp• School supplies
notebooks, pencils, crayons, etc.
Project ID: sep• Computers, gym
equipment, desks
Charitable activities for an educational purpose. The following are a few of the project examples:
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Lesson 2: Examples for Various Educational Projects
Description Account Code6=Expense
Project ID
990
Dictionaries for ABC Elementary School 60074-Supplies/Equipment/Materials dp P&P
Purchase books for library 60074-Supplies/Equipment/Materials litacp P&P
School Supply Drive 60074-Supplies/Equipment/Materials ssp P&P
Monetary Donation to School Computer Lab 60066-Monetary Contributions sep P&P
Description Account Code4=Income
Project ID
990
Received donor directed contribution 40029-Contribution varies P&PCookie sale for backpacks 49002–Fundraising Sales Taxable
49003-Fundraising Sales Non-taxablebakef Fund
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Lesson 2: Sewing/Knitting Projects
Project ID: hab• Hug-A-BearsProject ID: hp• Heart Pillows
Project ID: bskp• Lap Robes• Blankets• Hats/Scarves/Mittens
Items that are handmade from sewing, knitting, or crocheting to be given away for various charitable causes. The following are a few of the project
examples:
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Lesson 2:Examples for Various Sewing/Knitting Projects
Description Account Code6=Expense
Project ID
990
Stuffing/Fabric for Bears 60074-Supplies/Equipment/Materials hab P&P
Sewing Machine or Scissors for heart pillows 60074-Supplies/Equipment/Materials hp P&P
Yarn for blankets 60074-Supplies/Equipment/Materials bskp P&P
Meals for hug-a-bear volunteers 60022 – Meals hab P&P
Description Account Code4=Income
Project ID
990
Received donor directed contribution 40029-Contribution varies P&P
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Lesson 2: Common Coding Mix-Ups
• Meals (60022) vs. Materials (60074)• Monetary Donations (60066) vs. Materials
(60074)
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Meals (60022) vs. Materials (60074)
• Meals 60022 is defined as food/refreshment items for volunteers or membership events.
• Materials 60074 is defined as items needed to make, build, or create a product and the product is not for Pioneers use.
Example: Purchase of non-perishable food items•If the food is for use at a luncheon or meeting these items are 60022-Meals•If the food is for use in a food drive, soup kitchen, etc., then these items are 60074-Supplies/Equipment/Materials
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Donations (60066) vs. Materials (60074)
For accounting purposes our definition of donation is to give funds to another organization.
• When a donation check is given to another organization only the following account should be used:– 60066 Monetary Donations‐
If items are physically purchased and those items are to be given away, or used to make items that will be given away, then those purchases should be coded to 60074 Supplies/Equipment/Materials.‐
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Lesson 2: Fundraising
**Fundraising is an activity that has variable requirements that differ from one state to another which will affect some coding options. For more information:– Please refer to the Pioneers Financial Practices– Please notify your PAC Associate before beginning
any new fundraising activity to ensure the appropriate licensing is in place.
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Lesson 2: Coding Fundraisers
The following are the 5 most common fundraising transactions:
1. Pioneers Stores2. Fundraising Sales3. Golf Tournaments or Bowl-A-Thons4. Vendor Sales5. Gaming
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Lesson 2: Pioneers Stores
• Pioneers Stores are currently considered solely a fundraising activity operated by volunteers.
•A store’s purpose should be to raise funds to support Pioneers projects and programs within the chapter.
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Lesson 2: Example Pioneers StoreDescription Account Code
6=ExpenseProject
ID990
Purchase merchandise for resale 55045–Cost of Goods store Fund
Purchase cleaning supplies for store 60074–Supplies/Equipment/Materials store Fund
Parking for store volunteers 60017-Travel & Parking store Fund
Description Account Code4=Income
Project ID
990
Gross Store Sales **49004–Sales Store Non-taxable store Fund
Gross Store Sales **49005–Sales Store Taxable store Fund
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Lesson 2: Fundraising Sales EventsPurchasing items for resale such as apparel, books, candy, nuts,
etc. The following are a few of these event examples:
Project ID: cnf• Candy sales• Nut salesProject ID: cookbf• Cookbook sales
Project ID: gysf• Garage sales• Yard sales
Project ID: bsf• Book sales/Book fair
Project ID: msf• Pioneers apparel• Manufactured goods
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Lesson 2: Examples Various Fundraising Sales Events
Description Account Code6=Expense
Project ID 990
Purchase candy or nuts for resale 55023–Purchase for Resale cnf Fund
Cookbooks for resale 55023–Purchase for Resale cookbf Fund
Baked goods for sale 55023–Purchase for Resale bakef Fund
Description Account Code4=Income
Project ID 990
Gross Sales **49002–Sales Fundraising Taxable Varies per event
Fund
Gross Sales **49003–Sales Fundraising Non-Taxable Varies per event
Fund
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Lesson 2: Coding Tournaments• Pioneers Unit sponsorship of golf, bass fishing and
other sporting tournaments can be a good source of revenue.
• Several insurance companies provide hole in one ‐ ‐insurance. Bass fishing tournament organizers must ensure compliance with all fish and game regulations in the state where the event is held. • These tournaments should be held on an irregular basis, with chapter volunteers performing the work.
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Lesson 2: Example Golf Tournament
Description Account Code6=Expense
Project ID
990
Venue Rental or “Green Fees” 60018–Rentals golf Fund
Refreshments 60022–Meals golf Fund
Trophies or Prizes 60097–Prizes/Giveaways golf Fund
Description Account Code4=Income
Project ID
990
Registration Fees 40019–Registration golf Fund
General fundraising 40025–Fundraising golf Fund
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Lesson 2: Vendor Sales• Many chapters receive permission from companies to conduct sales on
company premises. At least 20% of the gross sales should go to Pioneering.
• Sometimes chapters involve third parties to conduct these sales. The chapter must take care to insure that all vendor salespeople are accompanied by a Pioneer. The Pioneer that accompanies a vendor is responsible to see that the vendor complies with all company rules and regulations. • If the Pioneers group does not wish to be responsible for collecting and paying the sales taxes, it should consider a commission or royalty arrangement with the vendor to pay or collect these taxes. In this way the vendor is responsible for the sales taxes.
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Lesson 2: Example Vendor Sales
Description Account Code6=Expense
Project ID 990
Parking for “vendor sitter” 60017-Travel & Parking vendor Fund
Meals for “vendor sitter” 60022–Meals vendor Fund
Description Account Code4=Income
Project ID 990
Commission arrangement 40025-Fundraising vendor Fund
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Lesson 2: Gaming• Each state has specific laws and requirements for
games of chance. • Gaming (gambling) activities require a license issued
from the state. • A raffle (sweepstakes), lottery, or bingo are games of
chance, and defined as gaming. • A drawing is not defined as gaming by the state. To
be valid, a drawing must ensure that it does not have all three elements of a sweepstakes. It can have any two, but not all of them.
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Lesson 2: Gaming
Raffles give away prizes purely on chance. They are winnings of luck; no element of skill comes in. A random winner is picked from the entries and offered a prize.
Three elements define a raffle or sweepstakes. They are: 1) Prizes 2) Chance winners 3) Compensation; i.e. paying for the ticket
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Lesson 2: Example Various GamingDescription Account Code
6=ExpenseProject ID 990
Roll of tickets 60074–Supplies/Equipment/Materials raffle, lotto, bingo Fund
Cash and Non-cash prizes 60097–Prizes/Giveaways raffle, lotto, bingo Fund
Description Account Code4=Income
Project ID 990
Entry fees 40025-Fundraising raffle, lotto, bingo Fund
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Lesson 2: Coding Administrative Activities
The following are the 2 most common administrative transactions:
1. Postage/Office Supplies2. Business Meetings
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Lesson 2: Administrative Activities
• Project ID: admin• Office supplies• Postage/stamps
(general use)
Project ID: unit• Chapter, council, or club
meetingProject ID: key• Committee meetingProject ID: group• Regional (all chapters)
meeting
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Lesson 2: Example Various Administrative Activities
Description Account Code6=Expense
Project ID
990
Purchase ink, toner, paper, etc. 60074 – Supplies/Equipment/Materials admin G&A
Purchase stamps for general use 60070 – Postage & Shipping admin G&A
Catering or meals for chapter meeting 60022 – Meals unit varies
Airfare, taxi, shuttle, etc. for Region meeting 60017 – Travel & Parking group varies
Description Account Code4=Income
Project ID
990
Meeting Registration 40019 – Registration varies G&A
Meal Prepaid 40022 – Meals varies G&A
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Lesson 2: Coding Fellowship/Membership Events
The following are the 3 most common fellowship/membership transactions:
1. Luncheons2. Socials3. Membership Retention
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Lesson 2: Luncheons
A Pioneers fellowship event; usually in connection with a meeting or special occasion.
Project ID: lunch• Member prepay for meals
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Lesson 2: Example for Luncheons
Description Account Code6=Expense
Project ID
990
Meal expense (catering or restaurant) 60022–Meals lunch G&A
Decorations or centerpieces 60074–Supplies/Equipment/Materials lunch G&A
Flyers 60037-Publications & Printing lunch G&A
Door Prizes 60097–Prizes & Giveaways raffle, bingo, lotto
Fund
Description Account Code4=Income
Project ID
990
Gaming revenue 40025–Fundraising raffle, bingo, lotto
Fund
Member meal prepayment 40022–Meals lunch G&A
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Lesson 2: Socials
A Pioneers fellowship event
Project ID: social• Picnics• Barbeques• Holiday dances• Parties
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Lesson 2: Examples for Various Socials
Description Account Code6=Expense
Project ID
990
Meal expense (catering or restaurant) 60022–Meals social G&A
Decorations or centerpieces 60074–Supplies/Equipment/Materials social G&A
Flyers 60037-Publications & Printing social G&A
Door Prizes (from Gaming) 60097–Prizes & Giveaways raffle, bingo, lotto
Fund
Description Account Code4=Income
Project ID
990
Gaming revenue 40025–Fundraising raffle, bingo, lotto
Fund
Member meal prepayment 40022–Meals social G&A
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Lesson 2: Membership RetentionEfforts to retain existing members, show appreciation,
and keep members enthusiastic about the Pioneers mission.
Project ID: mr• Scrapbooks• Greeting/Sympathy Cards• Awards/Plaques
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Lesson 2: Coding Examples for Various Membership Retention
Description Account Code6=Expense
Project ID
990
Develop film/photos for scrapbook 60037-Publications & Printing mr G&A
Paper and items for scrapbook 60074–Supplies/Equipment/Materials mr G&A
Plaque for outgoing president 60020–Recognition/Gifts mr G&A
Flowers for member 60020–Recognition/Gifts mr G&A
Description Account Code4=Income
Project ID
990
To purchase gifts 40020–Recognition/Gifts mr G&A
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Wrap-Up• You are now familiar with the Pioneers General
Ledger that you will use to plan and monitor the budget for your Unit.
• In order to receive a certification for completing this session, please complete the questionnaire on the following page.
• If the questionnaire is not completed your Unit will not receive credit for completing the GL Coding training portion of the finance training.
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GL Coding Training Certification• Due to a technical issue that is being investigated, this interactive page is still under construction. Please click the link
below to complete the GL Certification Questionnaire. • After submitting the questionnaire, you will receive a confirmation email from a trainer within 3 business days. • You are ready to continue to the Finance Basics training session (ETA March 2013) to complete your Unit’s financial training
requirement.
CLICK HERE for the General Ledger Coding Certification Questionnaire