Accounting Reference Material

1. Accounting Reference Material

2. Food Service Chart of Accounts (School Board)

3. Food Service Chart of Accounts (School Board) • Revenue • 47000 Federal • 43000 Current Services Centralized Fund 143 Non Centralized Fund 141 • Federal • 47111 USDA School Lunch Program • 47112 Commodities • 47113 Breakfast • 47114 Other • Current Services • 43521 Lunch Payments Children • 43522 Lunch Payments Adults • 43523 Income from Breakfast • 43524 Special Milk Sales • 43525 Ala Carte Sales • Federal • 47111 USDA School Lunch Program • 47112 USDA Commodities • 47113 Breakfast • 47114 Other

4. Food Service Chart of Accounts (School Board) Centralized Fund 143 Non Centralized Fund 141 • 73100 105 Supervisor/Director • 73100 117 Career Ladder Program • 73100 119 Accountants/Bookkeepers • 73100 162 Clerical Personnel • 73100 165 Cafeteria Personnel • 73100 188 Bonus Payments • 73100 189 Other Salaries & Wages • 73100 196 In-Service Training • 73100 201 Social Security • 73100 204 State Retirement • 73100 206 Life Insurance • 73100 207 Medical Insurance • 73100 208 Dental Insurance • 73100 210 Unemployment Compensation • 73100 212 Employer Medicare • 73100 299 Other Fringe Benefits • 73100 307 Communication • 73100 329 Laundry Service • 73100 330 Operating Lease Payments • 73100 336 Maintenance & Repair Svs - Equipment • 73100 348 Postal Charges • 73100 354 Transportation - Other than Students • 73100 355 Travel • 73100 399 Other Contracted Services • 73100 421 Food Preparation Supplies • 73100 422 Food Supplies • 73100 435 Office Supplies • 73100 451 Uniforms • 73100 452 Utilities • 73100 469 Commodities • 73100 499 Other Supplies and Materials • 73100 524 In Service/Staff Development • 73100 599 Other Charges 0 • 73100 710 Food Service Equipment 0 • Expenditures Acct 73100 • 100 Personal Services • 200 Benefits • 300 Contracted Svs • 400 Supplies & Materials • 500 Other Charges • 700 Equip

5. Food Service Chart of Accounts (School)

6. Food Service Chart of Accounts (School) Assets Liabilities and Fund Balance 11 Cash on hand 12 Cash in Bank 13 Cash in savings account 21 Other investments 31 Accounts receivable 41 Inventory • 61 Income tax withheld • 62 Social security tax payable • 63 Retirement withheld and payable • 65 Insurance withheld and payable • 66 Other payroll deductions • 71 Accounts payable • 81 Accrued payroll • 94 School nutrition fund balance • Balance sheet • 1-99 Balance sheet NOTE: Any account may be expanded to create a sub-level of reporting

7. Food Service Chart of Accounts (School) • Revenue • 101-199 Revenue Lunch Breakfast 111 Students 112 Adults 113 Other 114 USDA • 121 Students • 122 Adults • 123 Other • 124 USDA Millk Other Programs 131 Students 132 Adults 133 Other 134 USDA (Special Milk) 141 Students 142 Adults 143 Other 144 Interest income 145 USDA Commodities (in-kind) 146 Fresh Fruit and Vegetable Program NOTE: Any account may be expanded to create a sub-level of reporting

8. Food Service Chart of Accounts (School) Lunch • 210 Labor • 220 Food • 240 Supplies • 250 Utilities • 260 Contracted services • 270 Equipment • 280 USDA Commodities (in-kind) • 290 Other • Expenditures • 201-299 Expenditures NOTE: Any account may be expanded to create a sub-level of reporting