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welcome to our non-profit accounting video on the chart of accounts there are four main accounts that make up your chart of accounts assets liabilities revenues and expenses assets are things you own such as property bank accounts cash investment accounts or equipment it can also be a copyright trademark or enforceable claims such as accounts receivable liabilities are debts you owe such as mortgage loans accounts payable credit cards or taxes revenues show how the money was earned by the organization typically for churches this will be donations rental income fundraisers or grants expenses show how the money was spent such as electricity water repairs office supplies the phone bill and more revenue and expense are the line items in your checkbook register its the description or story of how the money was earned and spent [Music] during the year your revenue accounts keep track of the bank deposits and expense accounts track all the bills youve paid at the end of the year you can pul
