Sample Church Chart of Accounts: A Complete Guide for Small Churches
This simple church chart of accounts is a great template for small churches. Learn account categories, best practices, and setup tips.
Church Chart of Accounts
Download our Simple Church Chart of Accounts (2026 UpdatChart Of Accounts
What Is a Church Chart of Accounts?
A chart of accounts (COA) is a ledger list that 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 structure ensures consistent bookkeeping, smooth auditing, and clear financial insights.
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
Sample Church Chart of Accounts
Here’s a simple template you can download and customize:
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 & Communication Website hosting, print, promotions 6000 Depreciation Expense Annual depreciation of fixed assets
Account Categories Explained
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.