Sample Church Chart of Accounts: A Complete Guide for Small Churches

This sample church chart of accounts is a great template for small churches. Learn account categories, best practices, and setup tips.

Simple Church Chart of Accounts

Download our Simple Church Chart of Accounts to get a practical starting point for organizing your church finances. This free PDF includes a sample account structure that you can customize for your church, making it easier to track income, expenses, designated funds, and prepare accurate financial reports.

What Is a Church Chart of Accounts?

ChurchBooks3 Uses Two Types of Charts of Accounts

Most accounting systems use a single Chart of Accounts. ChurchBooks3 separates financial reporting from daily bookkeeping by using two related account structures.

Financial Chart of Accounts

This chart classifies transactions into Assets, Liabilities, Net Assets, Income, and Expenses. These accounts are used to produce financial reports such as the Statement of Financial Position (Balance Sheet) and Statement of Activities.

A Financial chart of accounts (COA) is a ledger list that financial categorizes every financial transaction in your church. It organizes them into numbered accounts, such as:

  • 1000–1999 = Assets

  • 2000–2999 = Liabilities

  • 3000–3999 = Equity

  • 4000–4999 = Income

  • 5000–5999 = Expenses

This Sample church chart of accounts ensures consistent bookkeeping, smooth auditing, and clear financial insights.

Ledger Chart of Accounts

The Ledger Chart of Accounts is used during everyday bookkeeping. It organizes checking accounts, deposits, payments, income sources, and expense categories for bank reconciliation and financial reporting. Each ledger account is linked to the appropriate financial account, allowing ChurchBooks3 to simplify data entry while maintaining accurate accounting records.

Sample Church Ledger Chart of Accounts

  • Account # Account Name Description
    1000 Cash – Operating                             Checking/checks for daily operations
    1010 Petty Cash Minor on-site expenses
    1100 Investments CDs, stocks, endowment funds
    2000 Accounts Payable Unpaid invoices or vendor bills
    3000 Unrestricted Net Assets Undesignated equity
    4000 Tithes & Offerings Regular giving and plate offerings
    4100 Fundraisers Income from events, dinners, bazaars
    4200 Rental Income Facility rentals
    5000 Salaries & Wages Staff payroll
    5100 Benefits & Taxes Payroll taxes, insurance, 401(k) match
    5200 Utilities    Electricity, water, internet
    5300 Office Supplies Paper, ink, pens
    5400 Building Maintenance Repairs, janitorial services
    5500 Ministry Programs  Youth groups, outreach, Bible studies
    5600 Missions & Outreach   Support to missionaries, community aid
    5700 Worship Expenses Music, sound equipment, song licenses
    5800 Marketing  Website hosting, print, promotions
    6000 Depreciation Expense Annual depreciation of fixed assets

  • Why Small Churches Need a Chart of Accounts

    • Transparency & accountability—grant auditors, boards, or congregation members clear reporting

    • Budgeting—track monthly giving, event costs, payroll, utilities

    • Compliance—meets nonprofit reporting standards and IRS requirements

    • Simplified reporting—easily generate a Profit & Loss statement or Statement of Activity

  • Assets (1000–1999): Cash, bank accounts, petty cash, investments

  • Liabilities (2000–2999): Bills owed, credit card balances

  • Equity (3000–3999): Net assets; may be split into unrestricted/restricted

  • Income (4000–4999): Tithes, offerings, rentals, grants, fundraising

  • Expenses (5000–5999+): Operating costs, programs, payroll, missions

Best Practices & Customization Tips

  • Number logically: Start with broad categories (e.g., 5000 for expenses) and drill down numerically.

  • Keep it simple: Small churches usually don’t need dozens of accounts—aim for 30–50 total.

  • Stay consistent: Don’t add ad-hoc accounts mid-year—plan changes at fiscal year-end.

  • Match your budget: Your budget categories (e.g. “Youth Ministry”) should align with your COA.

  • Use software: Tools like QuickBooks, churchbooks3, or your preferred software streamline reporting.

Frequently Asked Questions

Can I use the same chart for multiple churches?
Yes! Just add a “campus” or “church” prefix in your bookkeeping software.

What if my church has multiple funds (e.g., building fund)?
Set those up as sub-accounts or use fund accounting features in your software.

How often should you review/update your COA?
Annually—consider tweaks at the beginning of your fiscal year.

Conclusion

A well-designed church chart of accounts brings clarity, accountability, and peace of mind to your church’s finances. The best church software that includes a chart of accounts template, will tailor the line items to your ministry, and you’ll be ready to smoothly manage budgets, reports, and audits.

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