Every Swiss association has to keep books — but far from every one needs double-entry accounting. Here is what the law requires, when an income-and-expense statement is enough, and what belongs in the annual accounts for the general assembly.
Yes. Under Art. 69a of the Swiss Civil Code the committee keeps the association's books. This applies to every association regardless of size, budget or commercial-register entry — including a neighbourhood club with 40 members. The committee as a whole is responsible, not only the treasurer. In practice: income, expenses and the asset position have to be traceable at any time, and at the general assembly members are entitled to accounts they can understand.
For most associations simple accounting is enough. Art. 957 para. 2 of the Code of Obligations states that associations not required to register in the commercial register only have to keep books on income, expenses and the asset position. So what matters is the duty to register, and under Art. 61 para. 2 of the Civil Code that arises mainly in two cases: when the association runs a commercial business in pursuit of its purpose, or when it is subject to audit. Subject to audit covers both forms under Art. 69b of the Civil Code, the ordinary and the limited audit. If either applies, commercial accounting under Art. 957 et seq. applies, with a chart of accounts, balance sheet and income statement. For an ordinary association neither applies. Choosing double-entry voluntarily still often pays off: once an association holds assets, provisions or several accounts, only a balance sheet shows the real position.
Art. 69b of the Civil Code requires a full audit only when two of these three figures are exceeded in two consecutive financial years: a balance sheet total of CHF 10 million, revenue of CHF 20 million, or 50 full-time positions on annual average. That applies to almost no ordinary association. A limited audit is required if a member with personal liability or an obligation to make additional contributions asks for one. Independently of the law, most articles of association prescribe their own auditors — that duty comes from the articles, not the statute, and applies all the same.
With simple accounting the annual accounts consist of the income-and-expense statement plus an overview of assets: bank, cash and outstanding items. With double-entry accounting a balance sheet and income statement are added, built on a chart of accounts. Three things matter in practice for the general assembly: the comparison with the previous year, an explanation of the large deviations, and the amount of outstanding membership fees. The last one is asked about most often and prepared least often.
A spreadsheet template works as long as one person runs the cash and keeps track of the receipts. It becomes a problem when the role changes hands, when fees have to be reconciled against the bank statement, or when the auditors want to see the receipt behind a specific entry. At that point searching costs more time than bookkeeping. Moving to software usually pays off exactly when membership fees and accounting concern the same figures — because double entry of data only happens when it lives in two systems.
In Membear the accounts build themselves from data the association already has: a paid annual invoice is posted as soon as the money arrives, and the bank statement is matched through the QR reference. A chart of accounts, receipt storage, balance sheet, income statement and the year-end close come with it. The journal cannot be altered — a correction happens through a reversal, the way auditors expect. Accounting is part of the Verein plan at CHF 9 a month; member management with fees and QR bills is free in the basic version.
The duties, short and concrete, for Swiss associations.
Members, fees and accounting in one place — start free with Membear.