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Multi-Currency Accounting for Non-profit organization (chart of accounts SME short)
Switzerland
Double-Entry Accounting with foreign currencies
Non-Profit
To manage the double entry bookkeeping of an Association also with accounts in foreign currency and cost centers.
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Non Profit Organization XX
Accounting 2020
Basic Currency: CHF
Double-entry with foreign currencies
| Group | Account | Description | Currency | Sum In | Gr1 |
|---|---|---|---|---|---|
| BALANCE SHEET | |||||
| ASSETS | |||||
| 1000 | Cash on hand | CHF | 10 | ||
| 1010 | Post office current account | CHF | 10 | ||
| 1020 | Bank account | CHF | 10 | ||
| 1024 | Bank account Euro | EUR | 10 | ||
| 1025 | Bank account USD | USD | 10 | ||
| 1090 | Internal transfers | CHF | 10 | ||
| 1099 | Amounts to be clarified | CHF | 10 | ||
| 1100 | Due from Clients or Debtors | CHF | 10 | ||
| 1176 | Witholding tax | CHF | 10 | ||
| 1191 | Securities | CHF | 10 | ||
| 1300 | Prepaid expenses | CHF | 10 | ||
| 10 | Current assets | 1 | |||
| 1513 | Office furniture and fixtures | CHF | 14 | ||
| 1540 | Equipment | CHF | 14 | ||
| 14 | Fixed Assets | 1 | |||
| 1 | TOTAL ASSETS | 00 | 1 | ||
| LIABILITIES | |||||
| 2000 | Suppliers or Creditors | CHF | 20 | ||
| 2100 | Due to banks short-term | CHF | 20 | ||
| 2270 | Due to employees and social security institutions | CHF | 20 | ||
| 2300 | Transitory liabilities | CHF | 20 | ||
| 20 | Short-term third party capital | 2 | |||
| 2400 | Due to banks | CHF | 24 | ||
| 2500 | Other long-term debts (non-onorous) | CHF | 24 | ||
| 2600 | Provisions | CHF | 24 | ||
| 24 | Long-term third party capital | 2 | |||
| 2800 | Share capital | CHF | 28 | ||
| 2970 | Profit (Loss) carried forward | CHF | 28 | ||
| 297 | Profit/Loss for the period | 28 | 1 | ||
| 28 | Equity | 2 | |||
| 2 | TOTAL LIABILITIES | 00 | 1 | ||
| PROFIT & LOSS STATEMENT | |||||
| REVENUE | |||||
| 3200 | Membership fees | CHF | 3 | ||
| 3400 | Other revenue | CHF | 3 | ||
| 3600 | Donations | CHF | 3 | ||
| 3710 | Own consumption | CHF | 3 | ||
| 3 | TOTAL REVENUE | 02 | 1 | ||
| EXPENSES | |||||
| 4200 | Purchase goods for resale | CHF | 4 | ||
| 6000 | Rent | CHF | 4 | ||
| 6040 | Cleaning of facilities | CHF | 4 | ||
| 6300 | Elementary insurance or Damage by natural forces | CHF | 4 | ||
| 6402 | Electricity | CHF | 4 | ||
| 6410 | Heating expenses | CHF | 4 | ||
| 6430 | Water | CHF | 4 | ||
| 6460 | Garbage | CHF | 4 | ||
| 6500 | Office Supplies | CHF | 4 | ||
| 6503 | Technical magazines, newspapers, periodicals | CHF | 4 | ||
| 6510 | Phone / Internet | CHF | 4 | ||
| 6511 | Hosting at third-party | CHF | 4 | ||
| 6513 | Postage | CHF | 4 | ||
| 6570 | IT charges including leasing | CHF | 4 | ||
| 6574 | Small investments | CHF | 4 | ||
| 6580 | Licenses and updates | CHF | 4 | ||
| 6583 | Comsumables | CHF | 4 | ||
| 6600 | Publicity and advertizing | CHF | 4 | ||
| 6800 | Depreciation and value adjustments of fixed assets | CHF | 4 | ||
| 6900 | Financial costs | CHF | 4 | ||
| 6949 | Exchange rate loss | CHF | 4 | ||
| 6950 | Financial revenue | CHF | 4 | ||
| 6999 | Exchange rate profit | CHF | 4 | ||
| 8900 | Income Tax | CHF | 4 | ||
| 4 | TOTAL EXPENSES | 02 | 1 | ||
| 02 | Profit/Loss for Profit & Loss Statement | 297 | 1 | ||
| 00 | Difference should be = 0 (blank cell) | ||||
| COST CENTERS | |||||
| ;PRO1 | Project 1 | CHF | P | ||
| ;PRO2 | Project 2 | CHF | P | ||
| P | Total projects |
| Ref.Currency | Currency | Text |
|---|---|---|
| CHF | EUR | Euro |
| CHF | USD | USD |