Today, association management has become much simpler with software developed specifically for association accounting. The accounting program of the association has also offered a structure that allows us to perform almost all accounting tasks that we have performed manually in the past with a few clicks. In this context, we tried to give brief information both to give information about the association's accounting and to see how easy our life has become with the association's accounting program. Association accounting can become a tiring job depending on the activity of the association. The association's accounting program also paves the way for facilitating your work at this point, eliminating mistakes and saving on various issues for the association.
What Are The Principles Of Bookkeeping In Associations?
Associations keep two types of books according to their annual gross income. Associations with annual gross income of less than 500,000 TL keep books on the basis of business account, while associations exceeding this amount start to keep books on the basis of balance sheet. In addition, an association may choose to keep a book on the basis of the balance sheet, without any limitation, upon the decision of the board of directors. Associations with commercial enterprises also keep books for these businesses in accordance with the provisions of the Tax Procedure Law.
What Are The Books To Be Kept On A Business Account Basis?
Associations operating on a business basis; They keep books of various names and purposes called decision book, member record book, document record book, fixture book, business account book and receipt certificate record book.
What is the Registration Procedure for Associations?
As with all official records, it is obligatory to keep records in Turkish for associations. Associations operating on paper should use a ballpoint pen in their editorial work. Legally, there is no harm in using the association's accounting program, and the books kept in form or continuous form have to be numbered and approved before they are used. After the approved pages are used, they are kept in a book.
It was forbidden to make any records unreadable in cases where accounting was carried out manually. Fortunately, the risk of encountering such problems in programs such as the association's accounting program was eliminated.
What is the Notebook Registration Time for Associations?
1 - All transactions recorded must be recorded within a period (maximum 10 days) that will not interrupt the accounting order and confidentiality, in accordance with their volume and necessity.
2- For the associations that carry out their transactions according to documents with competent signature such as receipts and payrolls, the legal period for recording the records is 45 days. This situation should be done immediately if the books are requested for audit purposes.
Processing ledgers in a specific order and using less labor is a long and tiring process when done manually. The association accounting program contains many modules to make this work much simpler and error-free.
Accounting Period for Associations
The accounting period in associations is a calendar year that starts on January 1 and ends on December 31. If the association is newly established, this period starts with the establishment date for the first year and ends on December 31st.
What Do You Need To Know About Book Certification?
Associations using the book types mentioned above must have these books certified by the provincial directorate of associations or notary before starting to use them. There is no interim approval for these notebooks and they are used until the notebook page ends. Books kept on the basis of balance sheet and with form or continuous form sheets must be certified in the last month of the previous year.
On the first page of the notebook; Annotations including the name of the association, the registry number, the type of the book, the place of residence, the page number of the book, the certification number and date, the official seal and signature of the certification authority are written, and the Confirmation Annotation Form is filled and pasted on the first page and the page order is checked and the corners are sealed by the relevant authority. .
All these processes are much faster and simpler for associations using an association accounting program.
We tried to answer some of the questions that came to mind while accounting for the association. Apart from legal procedures, using the association's accounting program to keep the book records and to operate them within a certain standard makes the process much easier.
Prepared specifically for associations, Aidango offers integrated modules that you can use as an association accounting program. For everything you expect from an association accounting program and much more, you can continue with Aidango.
