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About the Unified Chart of Accounts (UCOA)

UCOA© is the Unified Chart of Accounts for nonprofit organizations that was developed by the California Association of Nonprofits (CAN) and the National Center for Charitable Statistics (NCCS). This standardized chart of accounts was designed so that nonprofits can quickly and reliably translate financial statements into the categories required by IRS Form 990, the Federal Office of Management and Budget, and other standard reporting formats. UCOA also seeks to promote uniform accounting practices throughout the nonprofit sector. UCOA was developed by a consortium of various nonprofit organizations.

Importing UCOA

QuickBooks includes a copy of UCOA. It is used automatically if you create your company file using the EasyStep Interview and select Nonprofit for your industry type. If you want to import the UCOA (for example, if you did not use the EasyStep Interview to create your company file, or if you created your company file with QuickBooks Pro), go to the Nonprofit menu and choose Import Nonprofit Chart of Accounts (UCOA).

Using UCOA in QuickBooks

To add an account that is not in UCOA, add it as a subaccount of an existing account. For example, if your organization tracks membership dues for youth, adults, and seniors separately, you can create three subaccounts of 5310 Dues and call them 5311 Youth, 5312 Adults, and 5313 Seniors.

Note: In general, the accounts in the Unified Chart of Accounts are sorted by type in the following order:

  1. Assets

  2. Liabilities

  3. Equity (net asset accounts in nonprofit terminology)

  4. Income and expenses

See also

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