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    Non-profit organization | Double-Entry Accounting

    Double-Entry Accounting

    Manage your association's accounting quickly and easily. The typical Excel interface allows you to enter data very quickly and work intuitively. If you make mistakes, you can always correct them; transactions and accounts can always be edited, corrected or deleted. Everything is set up for easy management of the membership list, projects and various areas of activity. You can automatically obtain donation certificates to send to members and you can send membership fee requests created with the invoicing application. Also ideal in price because it is affordable for everyone.

    Open in Banana WebApp

    Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

    Open template in WebApp

    Template documentation

    The model was created on the basis of the information on The chart of accounts is structured according to the ideas of Herbert Mattle and Dieter Pfaff.

    On the following web page (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:

    Set up your file

    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 are divided into the following main groups:

    • Current assets.
    • Fixed assets.


    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.

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    Profit and Loss Account

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


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


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

    associazione conto economico

    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:

    associazione centri di costo e segmenti

    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:

    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:

    associazione registrazioni di preventivo

    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

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    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.

    associazione bilancio preventivo

    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.

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    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:

    associazione registrazioni di preventivo

    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.

    associazione bilancio consuntivo

    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.

    associazione consuntivo e preventivo con confronto


    Template preview

    Verein XXX

    Buchhaltung 2020

    Basic Currency: CHF


    Table: Accounts
    Group Description Sum In Gr1
        BALANCE SHEET    
        Current Assets 10  
      1000 Cash 10  
      1020 Bank account (incl Post) 10  
      1060 Short dated securities 10  
      1100 Trade receivables (debtors) 10  
      1109 Debt allowances 10  
      1140 Short-term loans / advances 10  
      1176 Withholding tax credits 10  
      1190 Other short-term claims 10  
      1200 Stock 10  
      1300 Prepaid expenses 10  
    10   Current Assets 1  
        Fixed Assets 14  
      1400 Securities 14  
      1440 Long term loans 14  
      1441 Other long-term claims 14  
      1500 Tangible Assets (such as Machines, Appliances, Furniture, PC) 14  
      1600 Properties 14  
    14   Fixed Assets 1  
    1   Total Assets 00 1
        Short-term third party capital 20  
      2000 Trade payables (Creditors) 20  
      2100 Bank Loans 20  
      2140 Other interest-bearing liabilities 20  
      2210 Other current liabilities 20  
      2300 Deferred income 20  
    20   Short-term third party capital 2  
        Long-term third party capital 24  
      2400 Bank Loans 24  
      2450 Loans and mortgages 24  
      2499 Other long-term liabilities 24  
      2600 Provisions 24  
    24   Long-term third party capital 2  
        Fund Capital 27  
      2700 Fund of donations 27  
      2710 Fund constituted by the association 27  
    27   Fund Capital 2  
        Equity Capital 28  
      2850 Capital of Association 28  
      2851 Profit or loss carried forward 28  
    289   Profit or Loss 28  
    28   Equity Capital 2  
        Membership contributions 300  
      3000 Membership contributions 300  
      3010 Contributions Active members 300  
      3011 Contributions Passive members 300  
      3012 ......... 300  
      3015 Voluntary contributions from non-members 300  
      3020 Patronage-contributions 300  
    300   Membership contributions 3  
        Funding received 310  
      3100 Private donations 310  
      3110 Legacies and endowments 310  
      3120 Public sector Donations / Subsidies (such as J + S, Sport-Toto) 310  
      3130 Revenue from collection campaigns 310  
    310   Funding received 3  
        Proceeds from activities and services 330  
      3300 Revenues from sales of goods and materials 330  
      3310 Proceeds from services 330  
      3320 Proceeds from events 330  
      3330 Course and participation fees 330  
      3340 Rental income (material, clubhouse) 330  
    330   Proceeds from activities and services 3  
        Other revenues 360  
      3600 Marketing, advertising and sponsorship income 360  
      3610 Income from own properties 360  
      3620 Other Income 360  
    360   Other revenues 3  
    3   TOTAL INCOME 02  
        Expenses for activities and services 4  
      4000 Goods and materials 4  
      4400 Expenses for contracted services 4  
      4500 Services to the benefit of the association (such as team expenses for active men, ladies, juniors) 4  
      4900 Expenditure for own properties (without interest) 4  
    4   Expenses for activities and services 4-5-6  
        Personnel expenses 5  
      5000 Salaries and wages 5  
      5700 Social Insurance expenses 5  
      5800 Other Personnel expenses 5  
    5   Personnel expenses 4-5-6 1
        Other administrative expenses 6  
      6000 Expenses for premises (rent) 6  
      6100 Maintenance and repairs 6  
      6200 Vehicle and transport costs 6  
      6300 Property insurance, fees and charges 6  
      6400 Energy and disposal costs 6  
      6500 Office supplies, printing material, photocopies, specialist literature 6  
      6510 Telephone, Internet, Post 6  
      6530 Secretarial, accounting and auditing expenses 6  
      6540 Expenditure, compensation and expenses Board and organs 6  
      6541 Expenses General Assembly 6  
      6542 Expenses Board Meeting 6  
      6570 Computer and Internet expenditure 6  
      6600 Advertising and marketing effort 6 1
      6660 Contributions, donations, gifts 6  
      6700 Other Association expenses 6  
    6   Other administrative expenses 4-5-6  
        Depreciation and value adjustments 68  
      6800 Depreciation and value adjustments 68  
    68   Depreciation and value adjustments 4-5-6  
        Financial costs and revenue 69  
      6900 Costs for bank interest 69  
      6902 Mortgage and building lease interest 69  
      6940 Expenses and fees 69  
      6942 Losses on Assets 69  
      6950 Investment income (interest and dividends) 69  
      6993 Gains on Investment assets 69  
    69   Financial costs and revenue 4-5-6  
        Direct taxes 89  
      8900 Direct taxes 89  
    89   Direct taxes 4-5-6  
    4-5-6   TOTAL EXPENSES 02 1
    02   Loss(+) Profit(-) from Profit & Loss Statement 289 1
    00   Difference should be = 0 (or empty)    
        COST CENTERS    
        Members MG  
      ;001 Member 1 MG  
      ;002 Member 2 MG  
      ;003 Member MG  
    MG   Total Members    
        Projects PR  
      .P1 Project 1 PR  
      .P2 Project 2 PR  
    PR   Total Projects    
      :: Sections    
      ::AD Active Ladies    
      ::AH Active Men    
      ::AJ Active Juniors    
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