2021Bylaws

expense accounts that are set out in the chart. The temple may also add accounts as necessary (see pages 210-220). NOTE: Bylaw Section 334.6 (a) requires that a certified, chartered or licensed public accountant must be selected by the temple at the close of each year.

UNIFORM CHART OFACCOUNTS

ASSETS

Cash 1000–1199 1000

Cash in Bank—Operating Cash in Bank—Payroll Cash in Bank Cash in Bank Cash in Bank Cash on Hand Petty Cash Fund Savings Account Savings Account Savings Account Certificate of Deposit

1010 1020 1030 1040 1050 1060 1100 1150 1160 1170

Receivables 1200–1299 1200

Dues Receivable Accounts Receivable

1210 1220 1290

Advances

Allowance for Doubtful Receivables

Inventories 1300–1399 1300

Inventory—Fezzes

1310 1320

Inventory—Food and Beverage

Inventory—Jewels

Prepaid Expenses 1400–1499 1400

Prepaid Insurance

1410 Prepaid Supplies Property, Equipment and Paraphernalia 1500–1699 1500 Land 1510 Temple Building and Improvements 1519 Accumulated Depreciation—Temple 1520 Other Buildings and Improvements 1529

Accumulated Depreciation—Other Buildings.

1530 1539 1540

Furniture and Equipment

Accumulated Depreciation—Furniture and Equipment

Vehicles

210