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Accounting for Non-profit organization (chart of accounts SME short)

To manage the double entry bookkeeping of an Association also with accounts in foreign currency and cost centers.

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

Non Profit Organization XX

Accounting 2018

Basic Currency: CHF

Double-entry with foreign currencies

Accounts
Group Account Description Currency Gr
    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
         
         
    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
28   Equity   2
         
2   TOTAL LIABILITIES   00
         
         
         
    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
         
         
    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
         
02   Profit/Loss for Profit & Loss Statement   297
         
00   Difference should be = 0 (blank cell)    
         
    COST CENTERS    
         
  ;PRO1 Project 1 CHF P
  ;PRO2 Project 2 CHF P
P   Total projects    
Exchange rates
Ref.Currency Currency Text
CHF EUR Euro
CHF USD USD

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