In this article
Banana Accounting Plus offers chart of accounts templates for associations, based on the Swiss standard model by swissaccounting.ch (formerly veb.ch), the leading Swiss accounting association.
Once you have created your accounting file, it can be fully customized to your needs by adding or removing accounts and groups.
Available Templates
To view the full list of available templates for Swiss associations, visit the Templates page.
Double-entry Accounting
Complete and professional accounting.
- Associations full chart of accounts
Ideal for a structured association that wants to manage its accounting professionally, like a company. The chart includes all accounts required by the standard.
This template also serves as a reference when adding additional accounts. - Associations simplified chart of accounts
Ideal for small associations with basic activity. The template includes only main groups and accounts. - VAT Management
Associations with commercial activity and VAT billing can use this template, which includes features and parameters for VAT management.- Full chart of accounts with VAT
- See the Federal Tax Administration for threshold information.
- Multi-currency
Income and Expense Accounting
For simple accounting using the income and expense method, including financial position and cash flow.
Cash Manager
For very simple accounting with a single account using the income and expense method, including financial position and cash flow.
Chart of Accounts Structure
In Banana Accounting Plus, the chart of accounts for associations is based on the SME chart of accounts structure developed by swissaccounting.ch (formerly veb.ch).
To download the related template, visit: Associations full chart of accounts.
Balance Sheet Structure
- Assets are divided into:
- Current assets (10)
- Fixed assets (14)
- Liabilities are divided into:
- Short-term liabilities (20)
Long-term liabilities (24) - Funds (27)
- Equity (28)
- Short-term liabilities (20)
Profit and Loss Statement
The profit and loss statement is divided into Revenues and Expenses.
- Revenues are divided into:
- Membership fees (300)
- Contribution income (310)
- Income from activities and services (330)
- Other income (360)
- Expenses are divided into:
- Costs for activities and services (4)
- Personnel costs (5)
- Administrative expenses (6)
- Depreciation and value adjustments (68)
- Financial costs and revenues (69)
- Direct taxes (89)
Cost Centers and Segments
The chart of accounts templates in Banana Accounting Plus also include cost centers.
- With cost center CC3 (;) members are managed:
- Allows to enter members' addresses and keep track of payments made
- The dedicated Extension allows printing of donation certificates
- With cost center CC1 (.) projects are managed
- With Segment (:) details for various departments or areas are managed
Section-based Reporting
Associations needing separate financial reports for different sections can use the segment functionality.
References
The chart of accounts is set up based on the structure published by veb.ch, the largest Swiss accounting association. Veb.ch also published the Swiss chart of accounts for Small and Medium Companies (SMEs), which is the standard for companies in Switzerland.
- Documentation for associations and model chart of accounts structure (in German).
A very comprehensive document for those managing an association, unfortunately available only in German.
Full List of Accounts and Groups
Below is a reference list of all accounts and groups included in the template.
| Section | Group | Account | Description | BClass | Sum In |
| * | BALANCE SHEET | ||||
| 1 | ASSETS | ||||
| 1000 | Cash on hand | 1 | 10 | ||
| 1020 | Bank account (including postal account) | 1 | 10 | ||
| 1060 | Securities | 1 | 10 | ||
| 1100 | Receivables from deliveries and services (debtors) | 1 | 10 | ||
| 1109 | Provision for doubtful debts | 1 | 10 | ||
| 1140 | Short-term advances and loans | 1 | 10 | ||
| 1176 | Withholding tax | 1 | 10 | ||
| 1190 | Other short-term receivables | 1 | 10 | ||
| 1200 | Inventories and non-invoiced services | 1 | 10 | ||
| 1300 | Accrued income and prepaid expenses | 1 | 10 | ||
| 10 | Current assets | 1 | |||
| 1400 | Securities | 1 | 14 | ||
| 1440 | Long-term loans | 1 | 14 | ||
| 1441 | Other long-term receivables | 1 | 14 | ||
| 1500 | Movable tangible assets (machinery, equipment, furniture, PCs) | 1 | 14 | ||
| 1600 | Properties | 1 | 14 | ||
| 14 | Fixed assets | 1 | |||
| 1 | Total assets | 00 | |||
| 2 | LIABILITIES | ||||
| 2000 | Accounts payable (creditors) | 2 | 20 | ||
| 2100 | Bank debts | 2 | 20 | ||
| 2140 | Other interest-bearing debts | 2 | 20 | ||
| 2210 | Other short-term debts (not onerous) | 2 | 20 | ||
| 2270 | Social insurances and social security contributions | 2 | 20 | ||
| 2300 | Accruals and deferred income | 2 | 20 | ||
| 20 | Short-term third party capital | 2 | |||
| 2400 | Bank debts | 2 | 24 | ||
| 2450 | Loans and mortgages | 2 | 24 | ||
| 2500 | Other long-term debts (not onerous) | 2 | 24 | ||
| 2600 | Provisions | 2 | 24 | ||
| 24 | Long-term third party capital | 2 | |||
| 2700 | Funds established from donations | 2 | 27 | ||
| 2710 | Funds established by the association | 2 | 27 | ||
| 27 | Fund capital | 2 | |||
| 2850 | Association’s equity | 2 | 28 | ||
| 2900 | Restricted equity of the association (funds) | 2 | 28 | ||
| 2979 | Profit or loss for the year | 28 | |||
| 28 | Equity | 2 | |||
| 2 | TOTAL LIABILITIES | 00 | |||
| * | PROFIT & LOSS STATEMENT | ||||
| 4 | |||||
| INCOME | |||||
| 3000 | Membership contributions | 4 | 300 | ||
| 3010 | Active members’ contributions | 4 | 300 | ||
| 3011 | Passive members’ contributions | 4 | 300 | ||
| 3012 | ……. | 4 | 300 | ||
| 3015 | Voluntary members’ contributions | 4 | 300 | ||
| 300 | Membership contributions | 3 | |||
| 3100 | Donations and contributions from supporters | 4 | 310 | ||
| 3110 | Inheritance and bequests | 4 | 310 | ||
| 3120 | Donations/Government grants | 4 | 310 | ||
| 3130 | Revenues from fundraising | 4 | 310 | ||
| 310 | Contributions received | 3 | |||
| 3300 | Revenues from sale of goods and materials | 4 | 330 | ||
| 3310 | Proceeds from services | 4 | 330 | ||
| 3320 | Proceeds from events | 4 | 330 | ||
| 3330 | Courses and participation fees | 4 | 330 | ||
| 3340 | Rental income (material, clubhouse) | 4 | 330 | ||
| 330 | Revenues from activities and services | 3 | |||
| 3600 | Revenue from advertisements, advertising and sponsorships | 4 | 360 | ||
| 3610 | Revenues from own properties | 4 | 360 | ||
| 3680 | Other revenues | 4 | 360 | ||
| 360 | Other revenues | 3 | |||
| 3805 | Losses on receivables, changes in value adjustments | 3 | 380 | ||
| 380 | Decrease in revenues | 3 | |||
| 3 | TOTAL INCOME | 02 | |||
| EXPENSES | |||||
| 4000 | Purchase of goods and materials | 3 | 4 | ||
| 4400 | Third-party services | 3 | 4 | ||
| 4500 | Services for association purposes (e.g. expenses for active men, women and youth teams) | 3 | 4 | ||
| 4900 | Expenses for own properties (excluding interest and depreciation) | 3 | 4 | ||
| 4 | Expenses for activities and services | 4-5-6 | |||
| 5000 | Salaries | 3 | 5 | ||
| 5700 | Social insurance contributions | 3 | 5 | ||
| 5800 | Other personnel expenses | 3 | 5 | ||
| 5 | Personnel expenses | 4-5-6 | |||
| 6000 | Expenses for premises (rent) | 3 | 6 | ||
| 6100 | Maintenance and repairs, replacement of movable assets | 3 | 6 | ||
| 6200 | Vehicle and transport costs | 3 | 6 | ||
| 6300 | Property insurance, charges, fees and permits | 3 | 6 | ||
| 6400 | Energy and disposal costs | 3 | 6 | ||
| 6500 | Office equipment, printers, photocopies, specialist publications | 3 | 6 | ||
| 6510 | Telephone, internet, postages | 3 | 6 | ||
| 6530 | Secretarial, accounting and auditing expenses | 3 | 6 | ||
| 6540 | Expenditures, allowances and reimbursements for board of directors and executive bodies | 3 | 6 | ||
| 6541 | Association general meeting expenses | 3 | 6 | ||
| 6542 | Board of directors meeting expenses | 3 | 6 | ||
| 6570 | IT expenditures | 3 | 6 | ||
| 6600 | Advertising and marketing expenses | 3 | 6 | ||
| 6660 | Contributions, donations, grants | 3 | 6 | ||
| 6700 | Other operating expenses | 3 | 6 | ||
| 6 | Other costs and administrative expenses | 4-5-6 | |||
| 6800 | Depreciation and value adjustments | 3 | 68 | ||
| 68 | Depreciation and value adjustments | 4-5-6 | |||
| 6900 | Interest expenses | 3 | 69 | ||
| 6902 | Mortgage interest and ground rents | 3 | 69 | ||
| 6940 | Fees and commissions | 3 | 69 | ||
| 6942 | Exchange losses | 3 | 69 | ||
| 6950 | Revenues from investments (interest and dividends) | 4 | 69 | ||
| 6993 | Exchange gains | 4 | 69 | ||
| 69 | Financial result | 4-5-6 | |||
| 8900 | Direct taxes | 3 | 89 | ||
| 89 | Direct taxes | 4-5-6 | |||
| 4-5-6 | TOTAL EXPENSES | 02 | |||
| 02 | Loss(+)/Profit(-) from Profit & Loss Statement | 2979 | |||
| 00 | Difference should be = 0 (blank cell) | ||||
| * | COST CENTERS | ||||
| 03 | |||||
| Members | |||||
| ;001 | Member 1 | MG | |||
| ;002 | Member 2 | MG | |||
| ;003 | Member 3 | MG | |||
| MG | Total members | ||||
| Projects | |||||
| .P1 | Project 1 | PR | |||
| .P2 | Project 2 | PR | |||
| PR | Total projects | ||||
| * | SEGMENTS | ||||
| : | Segments | ||||
| :MEN | Men sector | ||||
| :WOM | Women sector | ||||
| :YOU | Youth sector |