Die Informationen zur Verwendung der Mitgliederfunktionen sind identisch mit denen im Tutorial Rechnungen an Mitglieder für die Zahlung von Mitgliedsbeiträgen.

Der einzige Unterschied liegt in der Buchführungsart, die auf der Vorlage Einnahmen-Ausgaben-Rechnung basiert.

Um dies zu ändern, wählen Sie einfach die Buchhaltungsart, die auf dem Modell Einnahmen-Ausgaben basiert.

• Sie können die Konten und Kategorien jederzeit anpassen, um sie an Ihre spezifischen Bedürfnisse anzupassen.
• Die Tabellen Konten und Kategorien bieten eine sofortige Übersicht über die Salden jedes Kontos und jeder Kategorie, sodass Sie stets den Überblick über Ihre finanzielle Situation behalten.
• Mit der Einrichtung einer Mitgliederliste können Sie Rechnungen für Ihre Mitglieder ausstellen, die automatisch in der Buchhaltung erfasst werden.
• Sie können die Erfassung von Buchungen beschleunigen, indem Sie Bankdaten importieren und Regeln nutzen. Beim Import einer Transaktion geben Sie ein Schlüsselwort (Regel) ein, das automatisch die restlichen Buchungsdetails ergänzt (z.B. Gegenkonto, Kostenstelle ...). Bei zukünftigen Importen erkennt das Programm das Schlüsselwort und vervollständigt die Buchung automatisch. Dadurch wird die Arbeitszeit erheblich reduziert und Fehler werden minimiert.

Durch das Öffnen der Datei dieses Tutorials können Sie Tests durchführen oder sie sogar als Grundlage für Ihre eigene Buchhaltungsdatei nutzen –  (indem Sie manuell Buchungen und Anfangssalden löschen).

Für einige Funktionen ist ein Abonnement des Advanced-Plans von Banana Buchhaltung Plus erforderlich – beispielsweise für die Nutzung der neuen Regeln, Filter und der temporären Zeilen-Sortierung. Sehen Sie sich alle Funktionen des Advanced-Plans an.

Erstellen Sie Ihre Datei

• Öffnen Sie das Modell mit der Banana Buchhaltung Plus WebApp
• Verwenden Sie den Befehl Datei > Eigenschaften (Stammdaten), um den Zeitraum, den Namen Ihres Unternehmens und die Basiswährung festzulegen.
• Speichern Sie die Datei mit dem Menübefehl Datei > Speichern unter. Es empfiehlt sich, den Firmennamen und das Jahr im Dateinamen anzugeben (z.B. Verein...-20xx.ac2).

ACHTUNG: Wenn Sie den Browser schliessen, ohne zu speichern, gehen die eingegebenen Daten verloren. Speichern Sie die Datei immer auf Ihrem Computer.

In unserer Dokumentation finden Sie ausführliche Erklärungen zu verschiedenen Themen, um Ihre Buchhaltung optimal zu verwalten:

• Einnahmen-Ausgaben
• Konten
• Kategorien
• Buchungen
• Neues Jahr
• Budgetbuchungen
• Liste der Mitglieder
• Spendenbescheinigung
• QR-Rechnungen für Mitglieder
• Rundschreiben an Mitglieder mit Word-Seriendruckfunktion
• Projektbudgetierung
• Ausdrucke

The model was created on the basis of the information on www.swissaccounting.ch (formerly www.veb.ch). The chart of accounts is structured according to the ideas of Herbert Mattle and Dieter Pfaff.

On the following web page https://www.swissaccounting-vereine.org/rechnungswesen (in German) you will find the PDF document, useful information for optimal financial and accounting management, compliance with legal and insurance regulations.

Information on associations can also be found on the Confederation's website at the following link: https://www.kmu.admin.ch/kmu/en/home/concrete-know-how/setting-up-sme/starting-business/choosing-legal-structure/associations.html

Set up your file

• Create a new file from this template (Template ID +10943) using one of the methods explained.
• From the menu File > File properties, set the period and company name.
• From the menu File > Save As, save the file. It is useful to indicate in the file name, the name of the association and the year. For example 'Association XX-2022.ac2'.

See also Organise your accounting files locally, online or in cloud.

Accounts table

In the Accounts table, when you open the template we propose, you will find the balance sheet and profit and loss accounts already set up. For more interesting intermediate totals and details, the main groups are divided into various subgroups. You can customise the whole plan according to your needs.

The balance sheet accounts are divided into groups and subgroups: Current Assets, Fixed Assets, Total Assets; Short-Term Debts, Long-Term Debts, Funds and Equity. The Profit and Loss Account is in scalar form. There are cost and profit centres to manage members and projects and segments to manage the various sectors.

Assets

Assets are divided into the following main groups:

• Current assets.
• Fixed assets.

Liabilities

Liabilities are divided into three main groups:

• Short-term debt capital.
• Long-term debt capital.
• Equity capital.

In the Accounts table, Opening column, enter the opening balance for each account.
With the transition to the new year, the opening balance is reported automatically, from the menu Actions > Create New Year.

After each entry, the columns of the Accounts table are updated immediately, so you have a clear and immediate overview of the financial situation.

Profit and Loss Account

The profit and loss account is divided into Revenue and Expenses with the following subgroups:

Revenues

• Membership fees
• Income from contributions
• Revenues from activities and services
• Other income

Costs

• Costs for activities and services
• Personnel costs
• Administrative costs
• Depreciation and value adjustments
• Financial costs and revenues
• Direct Taxes

Other Elements of the Chart of Accounts

Profit centres are set up at the end of the Chart of Accounts in order to have all the details for the following groups:

• Membership list, managed with CC3 (;) - Allows you to have details for each member, as well as print out subscriptions and donation certificates.
• Projects, managed with in CC1 (.) - Allows you to have the details for each project.
• Business Sectors, managed with Segments - To know which segment sector was most interesting and generated the most profit.

Liquidity Planning

Liquidity is the main pillar of the Association: it allows you to carry out your activities in order to reach the set objectives; to foresee in advance how much liquidity there will be, minimising risks; and to constantly check if you are in line with the budget approved by the members' assembly.

Banana Accounting gives you the possibility to create both the liquidity planning and the economic budget.

You can discover the various functions of the Forecast in our Documentation:

• Budget and Forecast
• Financial Planning Template

Enter the Budget transactions

The budget is to be inserted in the Budget table, based on the double-entry accounting methodology. You use the same chart of accounts already available for general accounting. All you have to do is to start recording the operations that usually follow one another over the months, by entering only one entry. You must also record those transactions that you will have once a year or that repeat in quarters. There is a Repeat column in the table which, depending on the period option you enter, allows the programme to automatically calculate the total with all the details.

When you enter the transactions, it also records the accounts, in debit and in credit, as if you were entering the actual accounts. In this way, using all the accounts available in the chart of accounts, you will have all the movements in the cash accounts, other asset accounts and the profit and loss account.

We advise you to start with the following entries to get an overview:

For revenues it is more difficult to make forecasts. We advise you to enter the amounts based on the revenues of the same period of the previous year, evaluating the events that will take place or focusing on other special events, such as the purchase of new equipment or other investments.

You will always have to record in the budget table, using the profit and loss and cash accounts.

Budget Account Tab

If you enter your Budget you can have all the data grouped for each cost or revenue item in the relevant tabs, just like the actual data recorded.

You will thus be able to see all the details of each account sheet or group and constantly check whether the budgeted data are in line with the booked data, thanks also to the graph which provides you with an immediate view for making comparisons.

To activate one or more cards in the Budget, proceed as follows:

• Menu Reports > Account cards > activate Budget transactions

Cost and revenue forecast

As soon as you have finished your forecast transactions, by viewing the budget and profit and loss account you will know what the impact on liquidity will be. You can always go back to the forecast table and change the amounts for the positions you consider appropriate.

Cash flow planning is a very valid and successful strategy that allows you to more wisely evaluate your decisions regarding the association's activities.

To get the Financial Planning Budget, click onto:

Reports Menu > Enhanced balance sheet with groups > column section, activate in the Budget Balance.

Cost and revenue forecast

In the Profit and Loss Account you can see the impact of your forecast on costs and revenues and whether with the budgeted revenues you will be able to cover your costs.

To get the financial planning budget, click onto:

Reports Menu  > Enhanced Balance sheet with Groups > column section, activate in the Estimated Profit and Loss Account.

Register final movements

In the Transactions table you enter all daily transactions. If you want to speed up the entry process, we recommend using the various Banana functions:

• The Auto-Complete Fast Entry function allows you to automatically retrieve previously entered data
• The Recurring Transactions function (Actions menu) allows you to store repetitive transactions in a special table
• Importing data from bank statements allows you to automatically resume all bank movements.
• You can link each entry with the corresponding justification in digital format, and with a simple click you can view the document.
• See also Accounting documents files and digital receipts to better organise your documents.
• Use the Sort Transactions by Date command to sort the rows in date order.
• Use the Print/Preview command to print or export the journal in PDF format.

Enhanced Balance sheet

To view the Balance sheet click on the Report menu and then click on the Enhanced Balance sheet or the Enhanced Balance sheet with Groups command. You can customise the report with the columns you wish to see, such as having the column for your budget or having reports by period.

• The Enhanced Balance sheet report displays all accounts without any subgroups.
• The Enhanced Balance sheet with groups displays all accounts even with subgroups.

Check balances against the budget

When the final figures have been recorded, you can view the Balance Sheet and Income Statement and compare them with the budget. Keeping an eye on the comparison is a great way to check whether everything is proceeding as you have budgeted, or whether you need to adjust some amounts to get closer to the book values and not compromise the forecast in the following months.

To get the final and budgeted balance sheet with comparison, click onto:

Report Menu > Enhanced Balance Sheet with Groups > Columns section, activate in the Balance Sheet and Income Statement Current, Budget and Difference.

Initial settings

To get started quickly, we recommend that you download the template presented at the top of this page, or take it directly from the program, as follows:

• From the File menu > New
• Choose Region
• Choose as accounting Type, double-entry accounting
•  Select the Template Association - invoices
• Save the file with a name

Enter the association's basic data

In the File menu > File properties > Accounting, enter your association's data, start and end date, and base currency.

In the Address section fill in the required data. This data is essential for the invoice headers.

Insert logo and define position of invoice headers

To insert the association logo and define the position of the various headers in the invoice go to File menu > Logo setup.

For further details visit the Logo setup page.

Enter Members' Data

In the Accounts table, at the end of the chart of accounts enter all members of the association using cost centre CC3, the one with the semicolon.

In the Address view fill in the various columns with the members' data. For each member you can define the invoice language in the Language column.

If you have chosen a different template that does not have the Address view, you can activate it from the Tools menu > Add/Remove new functionalities > Add Address columns in Accounts table and fill in the various columns with the required data.

Set Members' Group

Once the list of members with the totalisation group has been created, it is necessary to indicate the group in the invoice settings:

From the Reports menu > Customers > Settings, select the members' totalisation group. In our tutorial, TM (Total members) is indicated.

Prepare and print invoices to members

Enter the invoice data in the Transactions table. Simply enter the following data:

• Date
• Description
• Invoice number (essential for printing the invoice)
• The amount of the membership fee
• In column CC3 enter the cost centre relating to the member you defined at the end of the chart of accounts, but without the semicolon.
• The Debit and Credit columns remain empty.

You are now ready to print invoices. Proceed as follows:

• From the Reports menu > Customers > Print invoices, access the dialogue where you can indicate the invoice(s) to be printed, choose the layout and change settings for customisation.

In the Options section you can enter notes for the member and choose the language

Invoice

Additional Information:

• Invoice layout with Swiss QR Code (Banana+)
• Import ISO 20022 file (see paragraph Country specifications) and use the Bank Statement Camt ISO 20022 Switzerland extension (Banana+)  for which you enter the parameters.
• Letter with Swiss QR extension (BETA) (requires the Banana Accounting Dev-Channel version)
• QR-invoice from Excel (requires Banana Accounting Plus - Advanced Plan)

Der von uns vorgeschlagene Kontenplan ist nach dem NGO-Modell (Non-Governmental Organisations bzw. Nichtregierungsorganisation) aufgebaut, das im PDF-Handbuch der FGC (Fédération genevoise de coopération) veröffentlicht ist, in dem die SWISS GAAP RPC-Standards vorgestellt und die korrekte Buchführung erläutert werden.

Referenzen:

• Manuel pratique pour la présentation de la comptabilité des associations membres de la FGC

Enthält auch Kostenstellen, um Mitglieder, Projekte und Segmente zu verwalten. 

In unserer Dokumentation finden Sie alle Informationen und Erkenntnisse, die Sie benötigen, um Ihre Buchhaltung optimal zu führen:

• Video-Tutorial: So beginnen
• Tutorial Kontenplan für Vereine
• Doppelte Buchhaltung
• So Beginnen
• Charakteristiken
• Dateieigenschaften
• Kontenplan
• Eröffnungssaldi
• Buchungen
• Tabelle Totalsummen
• Budget
• Fakturierung (integriert)
• Ausdrucke
• Abschluss und Neues Jahr
• Externer Bericht

Der von uns vorgeschlagene Kontenplan ist nach dem NGO-Modell (Non-Governmental Organisations bzw. Nichtregierungsorganisation) aufgebaut, das im PDF-Handbuch der FGC (Fédération genevoise de coopération) veröffentlicht ist, in dem die SWISS GAAP RPC-Standards vorgestellt und die korrekte Buchführung erläutert werden.

Referenzen:

https://fgc.federeso.ch/sites/default/files/fgc_manuel_rpc21.pdf

In unserer Dokumentation finden Sie alle Informationen und Erkenntnisse, die Sie benötigen, um Ihre Buchhaltung optimal zu führen:

• Video wie beginnen
• Buchhaltung mit Fremdwährungen
• Tutorial Vereine
• Vorlagen Non-Profit Schweiz
• Projektplanung
• Spendenbescheinigung im Verein
• Liste der Mitglieder
• Rundschreiben an Mitglieder mit Word-Seriendruckfunktion