Non Profit Templates Switzerland

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)

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.