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Accounting for Non-profit organization (chart of accounts SME short, no subgroups)

To manage the double entry bookkeeping of an Association. Cost centers for project management are available and also sample bookings.

Country: Switzerland  | Accounting type: Double-Entry Accounting  |  Category: Non-Profit

Non Profit Organization XX

Accounting 2018

Basic Currency: CHF

Double-entry

Accounts
Group Account Description Gr
    BALANCE SHEET  
       
    ASSETS  
  1000 Cash on hand 10
  1010 Post office current account 10
  1020 Bank account 10
  1090 Internal transfers 10
  1099 Amounts to be clarified 10
  1100 Due from Clients or Debtors 10
  1176 Witholding tax 10
  1191 Securities 10
  1300 Prepaid expenses 10
10   Current assets 1
       
  1500 Machinery 14
  1540 Tools and equipment 14
14   Fixed Assets 1
       
1   TOTAL ASSETS 00
       
       
    LIABILITIES  
  2000 Suppliers or Creditors 20
  2100 Due to banks short-term 20
  2270 Due to employees and social security institutions 20
  2300 Transitory liabilities 20
20   Short-term third party capital 2
       
  2400 Due to banks 24
  2500 Other long-term debts (non-onorous) 24
  2600 Provisions 24
24   Long-term third party capital 2
       
  2800 Share capital 28
  2970 Profit (Loss) carried forward 28
297   Profit/Loss for the period 28
28   Equity 2
       
2   TOTAL LIABILITIES 00
       
       
    PROFIT & LOSS STATEMENT  
       
    REVENUE  
  3200 Membership fees 3
  3400 Other revenue 3
  3600 Donations 3
  3710 Own consumption 3
3   TOTAL REVENUE 02
       
    EXPENSES  
  4200 Purchase goods for resale 4
  5820 Travel and entertainment expenses effective 4
  5830 Travel and entertainment expense allowance 4
  6000 Rent 4
  6040 Cleaning of facilities 4
  6200 Car expenses 4
  6280 Transportation expenses 4
  6300 Elementary insurance or Damage by natural forces 4
  6400 Energy and disposal costs 4
  6500 Office Supplies 4
  6503 Technical magazines, newspapers, periodicals 4
  6510 Phone 4
  6513 Postage 4
  6574 Small investments immediately expensed 4
  6580 Licenses and updates 4
  6583 Consumables 4
  6600 Printing & Advertising 4
  6800 Depreciation and value adjustments of fixed assets 4
  6900 Financial costs 4
  6950 Financial revenue 4
  8900 Income Tax 4
4   TOTAL EXPENSES 02
       
02   Profit/Loss for Profit & Loss Statement 297
       
00   Difference should be = 0 (blank cell)  
       
       
    COST CENTERS  
       
    Projects P
  ;PRO Project 1 P
  ;PRO2 Project 2 P
P   Total projects  

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