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News & Events

The Keepers of Alexandria workshop comes to Cleveland. Join us to dedicate the John A. Wyatt Center for Humanities and Peace.

Columbus conference registration deadline extended!   Register today! More lodging added at Ramada Inn. Why attend?

Attend the NAMTA Conference in Columbia, MD, October 9-12, 2014

New date for conference in Hartford, CT: April 23-26, 2015

Read July NAMTA ENews


New from NAMTA
Grazia Silvana! Montessori Assistants to Infancy

Wonderful Two's

The Montessori Children's House: An Introduction

Peace Through Education


See  table of contents or sample pages from Montessori Algebra for the Adolescent by Michael Waski

NAMTA's purpose is to maintain Montessori traditions, and at the same time, to be on the cutting edge of innovative education. Accordingly, we provide the medium for study, interpretation, and improvement of Montessori education.

Starting a New Montessori School: Chart of Accounts

9. Chart of Accounts


Organization of the Chart of Accounts is important. By categorizing operations rather than simply listing revenue and expense accounts randomly, a clean, subtotal approach is established. The categorization given here includes both capital and operational classifications. The operations of a school refer to the yearly budget expenses. The capital expenses of the school are one-time in nature and are larger than the usual expenditure. What is important is that the board and administration realize that some transactions will apply to the usual cycle of annual business (operational revenues and expenses) and others belong to the capital category. This separation between capital and operational revenues and expenses is absolutely key to isolating fundraising efforts.


Program Revenues

Operational Income

(Tuition and fees) 
Junior high 
Extended day 
After-school enrichment 
Application fees 
Annual giving 


Net Fundraising Income

Golf concessions 
Magazine sale 
Garage sale 


Restricted Capital Income

New building fund 
Association dues


Program Expenses


Payroll taxes 
Fringe benefits 
Professional development 
Faculty financial assistance






Postage and printing 
Equipment maintenance 


Institutional (Space-Related)

Mortgage or Rent 
Maintenance and supplies 
Building repairs 
Property tax


Capital Items

Major repairs 
New furniture and fixtures 
New building (expansion)


Organizational Roots Site Selection

New School Capital Budget New School Operations Budget

Promotion Starting Montessori Classes Legal Issues

Startup and Cycle of Financial Operations Chart of Accounts