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    Double-Entry Accounting for Non-profit organization

    Switzerland
    Double-Entry Accounting
    Non-Profit

    The template is created on the basis of the information on the website www.veb.ch. It is a structured accounting plan as designed by Herbert Mattle and Dieter Pfaff.

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    Template documentation

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

     

     

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    Verein XXX

    Buchhaltung 2020

    Basic Currency: CHF

    Double-entry

    Table: Accounts
    Group Description Sum In Gr1
        BALANCE SHEET    
             
        ASSETS    
             
        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
             
             
        LIABILITIES    
             
        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  
             
    2   TOTAL LIABILITIES 00 1
             
             
        PROFIT & LOSS STATEMENT    
             
        INCOME    
             
        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    
             
        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    
             
             
        Segments    
             
      :: Sections    
      ::AD Active Ladies    
      ::AH Active Men    
      ::AJ Active Juniors    
             

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