Accounting

/Accounting
Accounting 2015-01-30T18:09:40+00:00
ACCOUNTING
MISSOURI COURT REPORTERS ASSOCIATION
CHART OF ACCOUNTS
JANUARY 1, 2007
BALANCE SHEET ACCOUNTS

Assets
=
Liabilities
+
Equity
(Debit Balance)
(Credit Balance)
(Credit Balance)
Debit to Increase
Credit to Increase
Credit to Increase
Credit to Decrease Debit to Decrease
Debit to Decrease
ASSET ACCOUNTS – (100):
Checking Accounts (Cash)
101    Checking Account
Savings Accounts
126    Savings Account
Prepaid Asset Accounts
131    Prepaid Postage
Other Assets
151    CD #1 (Boone County National Bank – Columbia) – (Restricted Fund)
152    CD#
153    Other Investments
LIABILITY ACCOUNTS – (200):
Current Liabilities
201
EQUITY ACCOUNTS – (300):
301    Association Equity

INCOME STATEMENT ACCOUNTS
REVENUE ACCOUNTS – (400)
Membership Dues Revenues
401 Active Membership Dues Revenue – ($105)
402 Student Membership Dues Revenue – ($35)
403 Associate Membership Dues Revenue – ($35)
404 General Membership Dues Revenue – ($35)
Convention Revenues
411 Convention Registration Fee Revenue
412 Convention Exhibitors’ Fee Revenue
413 Convention Speed Contest Registration Fee Revenue
414 Miscellaneous Convention Revenue
415 Sponsorship Revenue
Mid-Year Seminar Revenues
421 Mid-Year Seminar Registration Fee Revenue
422 Mid-Year Seminar Exhibitors’ Fee Revenue
423 Miscellaneous Mid-Year Seminar Revenue
Student Seminar Revenues
425 Student Seminar Registration Fee Revenue
426 Miscellaneous Student Seminar Revenue
Website Revenues
431 Website Advertising Revenue                    432    Miscellaneous Website Revenue
RPR/RMR/RDR/CRR/CLVS Test Revenues
441 RPR/RMR/RDR/CRR/CLVS Test Rebate Revenue
Real-Time Seminar Revenues
445 Real-Time Seminar Registration Fee Revenue
446 Miscellaneous Real-Time Seminar Revenue
Progress & Membership Directory Revenues
451 Progress & Membership Directory Advertising Revenue
452 Progress & Membership Directory Subscription Revenue
Interest Revenues
461 Interest Revenue – Checking Account
462 Interest Revenue – Savings Account
463 Interest Revenue – CD #1                     464     Interest Revenue – CD #2
Merchandise Revenues
472 Miscellaneous Merchandise Revenue
Fund-Raising Revenues
481 50/50 Raffle Ticket Fund-Raising Revenue
482 Miscellaneous Fund-Raising Revenue
Other Revenues
491 Membership Mailing List Revenue – ($25)
492 Miscellaneous Revenue
493 Membership Assessment Revenue

INCOME STATEMENT ACCOUNTS (Cont’d)
GENERAL EXPENSE ACCOUNTS – (500 & 600)
Board and Regional Expenses Mid-Year Seminar Expenses
500 Hotel 540 Hotel
501 Meals 541 Meals
502 Mileage 542 Mileage
503 Postage 543 Postage
504 Printing/Copying 544 Printing/Copying
505 Telephone 545 Telephone
506 Supplies 546 Supplies
507 Miscellaneous 547 Miscellaneous
—————————————- 548 Prizes/Awards
508 Convention/Seminar 549 Gifts
Registration Fees —————————————-
509 Airfare 550 Speaker Fees/Honorarium
510 Flowers 551 Equipment Rental
Website Expenses 552 Flowers
518 Bandwidth Fees 553 Entertainment
519 Domain & Security Fees 554 Seminar Room Rental
Convention/Convention Committee/ Progress Publication Expenses
Continuing Education Committee Expenses 560 Hotel
520 Hotel 561 Meals
521 Meals 562 Mileage
522 Mileage 563 Postage
523 Postage 564 Printing/Copying
524 Printing/Copying 565 Telephone
525 Telephone 566 Supplies
526 Supplies 567 Miscellaneous
527 Miscellaneous —————————————-
528 Prizes/Awards 568 Typesetting
529 Gifts 569 Mail Permit
————————————— 570 Presort/Label
530 Speaker Fees/Honorariums Speed Contest
531 Equipment Rental 600 Hotel
532 Flowers 601 Meals
533 Entertainment 602 Mileage
534 Seminar Room Rental 603 Postage
535 Events Planning 604 Printing/Copying
605 Telephone
606 Supplies
607 Miscellaneous
608 Prizes/Awards
—————————————-
609 Room Rental

INCOME STATEMENT ACCOUNTS (Cont’d)
GENERAL EXPENSE ACCOUNTS (500 & 600 Cont’d)
RPR/RMR/RDR/CRR/CLVS Test Expenses Legislative Representative Expenses
620 Hotel 650 Retainer Fees
621 Meals 651 Miscellaneous
622 Mileage 652 Meals/Hosting Events
623 Postage Legal Services Expenses
624 Printing/Copying 660 Attorney’s Fees
625 Telephone 661 Miscellaneous
626 Supplies Accounting Services Expenses
627 Miscellaneous 670 Accounting Services Fees
628 Prizes/Awards 671 Tax Services Fees
————————————- 672 Outside Auditor’s Services Fees
629 Rental Equipment 673 Postage
630 Room Rental 674 Printing/Copying
Membership Directory and Bylaws Insurance Expenses
Publication Expenses 680 Insurance Premiums
641 Hotel MCRA-PAC Contributions Expenses
641 Meals 685 MCRA-PAC Contributions Expenses
642 Mileage Other Expenses
643 Postage 690 Bank Service Charges
644 Printing/Copying 691 Miscellaneous
645 Telephone 692 Depreciation
646 Supplies 693 Income Tax Expenses
647 Miscellaneous
————————————
648 Typesetting
649 Presort/Label

INCOME STATEMENT ACCOUNTS (Cont’d)
COMMITTEE EXPENSES – (700 & 800)
Audit Committee Expenses Student Mentoring Committee Expenses
700 Hotel 770 Hotel
701 Meals 771 Meals
702 Mileage 772 Mileage
703 Postage 773 Postage
704 Printing/Copying 774 Printing/Copying
705 Telephone 775 Telephone
706 Supplies 776 Supplies
707 Miscellaneous 777 Miscellaneous
Budget & Finance Committee Expenses Legislative Committee Expenses
710 Hotel 780 Hotel
711 Meals 781 Meals
712 Mileage 782 Mileage
713 Postage 783 Postage
714 Printing/Copying 784 Printing/Copying
715 Telephone 785 Telephone
716 Supplies 786 Supplies
717 Miscellaneous 787 Miscellaneous
BylawsCommittee Expenses Long-Range Planning Committee Expenses
720 Hotel 790 Hotel
721 Meals 791 Meals
722 Mileage 792 Mileage
723 Postage 793 Postage
724 Printing/Copying 794 Printing/Copying
725 Telephone 795 Telephone
726 Supplies 796 Supplies
727 Miscellaneous 797 Miscellaneous
DSA Committee Membership Committee Expenses
750 Hotel 800 Hotel
751 Meals 801 Meals
752 Mileage 802 Mileage
753 Postage 803 Postage
754 Printing/Copying 804 Printing/Copying
755 Telephone 805 Telephone
756 Supplies 806 Supplies
757 Miscellaneous 807 Miscellaneous
758 Prizes/Awards 808 Prizes/Awards
Fund-Raising Committee Expenses Nominating Committee Expenses
760 Hotel 810 Hotel
761 Meals 811 Meals
762 Mileage 812 Mileage
763 Postage 813 Postage
764 Printing/Copying 814 Printing/Copying
765 Telephone 815 Telephone
766 Supplies 816 Supplies
767 Miscellaneous 817 Miscellaneous
768 Prizes/Awards

INCOME STATEMENT ACCOUNTS (Cont’d)
COMMITTEE EXPENSES – (700 & 800 Cont’d)
Pro Bono Committee Expenses Student Affairs Committee Expenses
820 Hotel 850 Hotel
821 Meals 851 Meals
822 Mileage 852 Mileage
823 Postage 853 Postage
824 Printing/Copying 854 Printing/Copying
825 Telephone 855 Telephone
826 Supplies 856 Supplies
827 Miscellaneous 857 Miscellaneous
828 Prizes/Awards 858 Prizes/Awards
Public Relations Committee Expenses Miscellaneous Critical Issues Expenses
830 Hotel 860 Hotel
831 Meals 861 Meals
83 Mileage 862 Mileage
2833 Postage 863 Postage
834 Printing/Copying 864 Printing/Copying
835 Telephone 865 Telephone
836 Supplies 866 Supplies
837 Miscellaneous 867 Miscellaneous
838 Prizes/Awards Collection Expenses
Real-Time Committee Expenses 870 Credit Card Processing
840 Hotel
841 Meals
842 Mileage
843 Postage
844 Printing/Copying
845 Telephone
846 Supplies
847 Miscellaneous
848 Prizes/Awards
CLEARING AND SUMMARY ACCOUNTS – (900)
901 Income Summary