General Ledger Coding Training Last Updated: 02/26/13

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


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


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.


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

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Lesson 1 – General Ledger•State Transaction Code•Project ID Code•990 Transaction Code


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.


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


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


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


Lesson 1: Pioneers Units

Prior to 2012, Pioneers was sponsored by phone companies in the U.S. and Canada:



• 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:



• 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.



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.



• 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.


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.


Lesson 1: Organization ChartTelecomPioneers

Headquarters (HQ)TIN 16-1634095

HQ Finance Dept.

Clubs

Pioneers Accounting Centers HQ Marketing/IT

Region Accounts

Chapter Accounts

Councils



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


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.



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.


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


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.


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.



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.


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.



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


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


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


Lesson 1: Account Number Quiz


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.)


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.


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).


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.


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


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.


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


Lesson 1: Project ID Codes


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



On the IRS Form 990 we report how much we spent and received on:

FundraisingCharitable Projects and ProgramsAdministration

CLICK HERE for Pioneers Financial Practices


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.)


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


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.


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.


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


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.


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.


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


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.


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


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


Project ID

990

Received donor directed contribution 40029-Contribution vet P&P

Raffle for veterans causes 40025-Fundraising raffle Fund


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:


Lesson2: Example Special Olympics


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


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


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


Project ID

990

Received donor directed contribution 40029-Contribution ramp P&P


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):


Lesson 2:Examples for Various Holiday Projects


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


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


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:


Lesson 2: Examples for Various Educational Projects


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


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


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:


Lesson 2:Examples for Various Sewing/Knitting Projects


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


Project ID

990

Received donor directed contribution 40029-Contribution varies P&P


Lesson 2: Common Coding Mix-Ups

• Meals (60022) vs. Materials (60074)• Monetary Donations (60066) vs. Materials

(60074)


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


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.‐


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.


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


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.


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


Project ID

990

Gross Store Sales **49004–Sales Store Non-taxable store Fund

Gross Store Sales **49005–Sales Store Taxable store Fund


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


Lesson 2: Examples Various Fundraising Sales Events


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


Project ID 990

Gross Sales **49002–Sales Fundraising Taxable Varies per event

Fund

Gross Sales **49003–Sales Fundraising Non-Taxable Varies per event

Fund


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.


Lesson 2: Example Golf Tournament


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


Project ID

990

Registration Fees 40019–Registration golf Fund

General fundraising 40025–Fundraising golf Fund


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.


Lesson 2: Example Vendor Sales


Project ID 990

Parking for “vendor sitter” 60017-Travel & Parking vendor Fund

Meals for “vendor sitter” 60022–Meals vendor Fund


Project ID 990

Commission arrangement 40025-Fundraising vendor Fund


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.


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


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


Project ID 990

Entry fees 40025-Fundraising raffle, lotto, bingo Fund


Lesson 2: Coding Administrative Activities

The following are the 2 most common administrative transactions:

1. Postage/Office Supplies2. Business Meetings


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


Lesson 2: Example Various Administrative Activities


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


Project ID

990

Meeting Registration 40019 – Registration varies G&A

Meal Prepaid 40022 – Meals varies G&A


Lesson 2: Coding Fellowship/Membership Events

The following are the 3 most common fellowship/membership transactions:

1. Luncheons2. Socials3. Membership Retention


Lesson 2: Luncheons

A Pioneers fellowship event; usually in connection with a meeting or special occasion.

Project ID: lunch• Member prepay for meals


Lesson 2: Example for Luncheons


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


Project ID

990

Gaming revenue 40025–Fundraising raffle, bingo, lotto

Fund

Member meal prepayment 40022–Meals lunch G&A


Lesson 2: Socials

A Pioneers fellowship event

Project ID: social• Picnics• Barbeques• Holiday dances• Parties


Lesson 2: Examples for Various Socials


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


Project ID

990

Gaming revenue 40025–Fundraising raffle, bingo, lotto

Fund

Member meal prepayment 40022–Meals social G&A


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


Lesson 2: Coding Examples for Various Membership Retention


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


Project ID

990

To purchase gifts 40020–Recognition/Gifts mr G&A


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.


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

General Ledger Coding Training Last Updated: 02/26/13

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Transcript of General Ledger Coding Training Last Updated: 02/26/13