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

    Switzerland
    Double-Entry Accounting with foreign currencies
    Non-Profit

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

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    Modelvoorbeeld

    Non Profit Organization XX

    Accounting 2024

    Basic Currency: CHF

    Double-entry with foreign currencies

    Table: Accounts
    Group Description Currency Sum In Gr1
        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 1
               
               
        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 1
    28   Equity   2  
               
    2   TOTAL LIABILITIES   00 1
               
               
        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 1
               
               
        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 1
               
    02   Profit/Loss for Profit & Loss Statement   297 1
               
    00   Difference should be = 0 (blank cell)      
               
        COST CENTERS      
               
      ;PRO1 Project 1 CHF P  
      ;PRO2 Project 2 CHF P  
    P   Total projects      
    Table: Exchange rates
    Ref.Currency Currency Text
    CHF EUR Euro
    CHF USD USD
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