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    Non-profit organisations with VAT | Multi-currency double-entry accounting

    Switzerland
    Double-Entry Accounting with vat/sales tax and foreign currencies
    Non-Profit

    Template for managing the accounting of a non-profit organisation with a VAT number and accounts in foreign currencies. Everything is set up to get started easily and immediately. Supports both fixed and variable exchange rates. You can produce the balance sheet in a second currency, with exchange rate differences recorded automatically, and starting balances automatically carried over to the new year to ensure a discrepancy-free opening balance. VAT management is automated for calculations and for electronically submitting VAT data to the FTA (Advanced plan). Member and project management is handled using cost centers. Setting up the member list, combined with the invoicing feature, allows you to automatically generate subscription invoices for members. You can also print letters and donation certificates using the mail merge function. Open the template from our WebApp or directly from the program and save the file to your computer.

    In Banana WebApp openen

    Open Banana Accounting Plus op uw browser zonder enige installatie. Pas het sjabloon aan, voer de transacties in en sla het bestand op uw computer op.

    Open template in WebApp

    Model documentatie

    Chart of accounts with a very simple structure of groups and subgroups. Swiss VAT codes are already set up to automatically generate a sample VAT report and the XML file for electronic VAT data submission to the FTA’s online platform (Advanced plan only).

    All the settings and features you need for:

    For managing VAT with the new rates, you can find detailed information on the VAT Management page.

    Some features require a subscription to the Banana Accounting Plus Advanced plan, such as generating the sample or XML VAT Report, using new features like Rules, Filter and Temporary Row Sorting. See all Advanced plan features.

    Create your file

    • Open the template with the Banana Accounting Plus WebApp
    • From the menu File > File Properties set the period, your company name, and base currency in any currency you want.
    • From the menu File > Save As, save the file. It’s useful to include your company name and year in the file name. For example: "Rossi-SA-20xx.ac2".
    • In the Exchange Rates table, set up foreign currencies always in reference to the base currency. Opening exchange rates are set only the first time Banana Accounting is used. At the new year transition, these are automatically carried forward using the closing exchange rates as of 31.12.

    WARNING: If you close the browser without saving, you will lose any entered data. Always save the file to your computer.

    To reopen the saved file, click on File > Open.

    In our Documentation you’ll find all the information and insights you need to manage your accounting effectively:

    Modelvoorbeeld

    Non Profit Organization XX

    Accounting 2024

    Basic Currency: CHF

    Double-entry with foreign currencies and VAT/Sales tax

    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
               
    1   TOTAL ASSETS   00  
               
               
        LIABILITIES      
      2000 Suppliers or Creditors CHF 20  
      2100 Due to banks short-term CHF 20  
      2200 VAT Due CHF 20  
      2201 VAT according to VAT report 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  
    28   Equity   2  
              1
    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  
      3809 VAT flat tax rate CHF 3  
               
    3   TOTAL REVENUE   02  
              1
        EXPENSES      
      4200 Purchase goods for resale CHF 4  
      5820 Travel and entertainment expenses effective CHF 4  
      6000 Rent CHF 4  
      6040 Cleaning of facilities CHF 4  
      6200 Repairs CHF 4  
      6210 Fuel CHF 4  
      6220 Car insurance CHF 4  
      6260 Car leasing and rental CHF 4  
      6282 Transportation expenses CHF 4  
      6300 Elementary insurance or Damage by natural forces CHF 4  
      6400 Energy and disposal costs CHF 4  
      6500 Office Supplies CHF 4  
      6503 Technical magazines, newspapers, periodicals CHF 4  
      6510 Phone / Internet CHF 4  
      6513 Postage CHF 4  
      6574 Small investments CHF 4  
      6580 Licenses and updates CHF 4  
      6583 Comsumables CHF 4  
      6600 Publicity and advertizing CHF 4 1
      6800 Depreciation and value adjustments of fixed assets CHF 4  
      6900 Financial costs CHF 4 1
      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  
               
    02   Profit/Loss for Profit & Loss Statement   297  
               
    00   Difference should be = 0 (blank cell)      
               
        COST CENTERS      
               
      ;PRO1 Project 1 CHF P  
      ;PRO2 Project 2 CHF P  
    P   Total projects      
    Table: VAT codes
    VAT Code Description %VAT
      Explanations  
      V = Sales (200)  
      VS = Discount sales and services (235)  
      B = Acquisition tax (38x)  
      M = Expenses for material and services (400)  
      I = Investments and other operating expenses (405)  
      K = Corrections (410, 415, 420)  
      Z = Not considered (910)  
         
      VAT codes information (do not modify)  
      id=vatcodes-che-2024.20230614  
      Last update: 14.06.2023  
         
      VAT Due  
    V0 Exempt services (220)  
    V0-E Export services abroad (221)  
    V0-T Transfers in the reporting procedure (225)  
    V0-N Non-taxable services (230)  
      Decrease of income from services, see discounts  
    V0-D Various (280)  
    V77 Sales and services 7.7% 7.70
    V81 Sales and services 8.1% 8.10
    V77-B Sales and services 7.7% (chosen) 7.70
    V81-B Sales and services 8.1% (chosen) 8.10
    V25-N Sales and services 2.5% 2.50
    V26 Sales and services 2.6% 2.60
    V37 Sales and services 3.7% 3.70
    V38 Sales and services 3.8% 3.80
    VS77 Discount Sales and services 7.7% 7.70
    VS81 Discount Sales and services 8.1% 8.10
    VS25-N Discount Sales and services 2.5% 2.50
    VS26 Discount Sales and services 2.6% 2.60
    VS37 Discount Sales and services 3.7% 3.70
    VS38 Discount Sales and services 3.8% 3.80
         
      Taxable turnover (299)  
         
    F1 1. Flat tax rate 2024  
    F2 2. Flat tax rate 2024  
    FS1 Discount Sales and services 1. Flat tax rate 2024  
    FS2 Discount Sales and services 2. Flat tax rate 2024  
    F3 1. Flat tax rate 2018  
    F4 2. Flat tax rate 2018  
    FS3 Discount Sales and services 1. Flat tax rate 2018  
    FS4 Discount Sales and services 2. Flat tax rate 2018  
      Total Flat tax rate (322-333)  
         
    B77 Acquisition tax 7.7% (With VAT/Sales tax) 7.70
    B77-1 Acquisition tax 7.7% (Without VAT/Sales tax) 7.70
    B77-2 Acquisition tax 7.7% (VAT/Sales tax amount) 7.70
    B81 Acquisition tax 8.1% (With VAT/Sales tax) 8.10
    B81-1 Acquisition tax 8.1% (Without VAT/Sales tax) 8.10
    B81-2 Acquisition tax 8.1% (VAT/Sales tax amount) 8.10
      Total Tax on purchases (382-383)  
      Total VAT Due (399)  
         
      Recoverable VAT  
    M0 Exempt material- and service expenses  
    I0 Exempt investment and operating expenses  
    M77 Purchase of material and services 7.7% (With VAT/Sales tax) 7.70
    M77-1 Purchase of material and services 7.7% (Without VAT/Sales tax) 7.70
    M77-2 Purchase of material and services 7.7% (VAT/Sales tax amount) 7.70
    M81 Purchase of material and services 8.1% (With VAT/Sales tax) 8.10
    M81-1 Purchase of material and services 8.1% (Without VAT/Sales tax) 8.10
    M81-2 Purchase of material and services 8.1% (VAT/Sales tax amount) 8.10
    M25 Purchase of material and services 2.5% 2.50
    M26 Purchase of material and services 2.6% 2.60
    M37 Purchase of material and services 3.7% 3.70
    M38 Purchase of material and services 3.8% 3.80
         
      Investment and operating expenses  
    I77 Investment and operating expenses 7.7% 7.70
    I77-1 Investment and operating expenses 7.7% (Without VAT/Sales tax) 7.70
    I77-2 Investment and operating expenses 7.7% (VAT/Sales tax amount) 7.70
    I81 Investment and operating expenses 8.1% 8.10
    I81-1 Investment and operating expenses 8.1% (Without VAT/Sales tax) 8.10
    I81-2 Investment and operating expenses 8.1% (VAT/Sales tax amount) 8.10
    I25 Investment and operating expenses 2.5% 2.50
    I26 Investment and operating expenses 2.6% 2.60
    I37 Investment and operating expenses 3.7% 3.70
    I38 Investment and operating expenses 3.8% 3.80
         
      Corrections and adjustments  
    K77-A Subsequent adjustment of prior tax 7.7% (410) 7.70
    K81-A Subsequent adjustment of prior tax 8.1 % (410) 8.10
    K77-B Corrections of prior tax 7.7% (415) 7.70
    K81-B Corrections of prior tax 8.1% (415) 8.10
    K77-C Reductions of the deduction of prior tax 7.7% (420) 7.70
    K81-C Reductions of the deduction of prior tax 8.1% (420) 8.10
    F1050 Tax computation according to form Nr. 1050  
    F1055 Tax computation according to form Nr. 1055  
         
      Total Recoverable VAT (479)  
      Total VAT payable (500) or VAT credit (510)  
         
      Other financial flows  
    Z0-A Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c)  
    Z0 Gifts, dividends, compensation for damages etc.  
      Not considered  
      Final total for control  
         
    Table: Exchange rates
    Ref.Currency Currency Text
    CHF EUR Euro
    CHF USD USD

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