association accounts

[caroline]

Hello

I have an association (1901) and am teaching yoga, it's not for profit, and I would like to know how to keep the books for it, if someone can tell me if there is some information about that I could refer to please?  I think I can put expenses through it, but don't know more about that, i would rather use my own bank account than pay expenses for another, but is that possible?

Many thanks

[Polly]

Hi

Keeping simple records on a spreadsheet (income in, expenses out) is fine for a small club. You keep the receipts for postage, paper, ink cartridges etc & note down phone calls & mileage. You have to produce annual accounts at an AGM don't forget.

DO get a separate bank account, your association has a separate legal identity from you and it's important to keep the two apart. The two accounts I run for an assoc are FOC, one is a simple Livret at La Poste, the other is a bank account with a cheque book (I use the same bank personally and for business). To set up an account you'll need to go in with the 'statuts' of the association. Whoever is/are to be the responsible officer(s) will have to sign the papers.

If you are paying yourself, eg on cheque emploi, do seek advice.

Your Mairie is a good starting point for any help, and the préfecture will probably have a section which helps clubs.

[NormanH]

Make sure that you obey the principles:

• être composée d'au moins 2 personnes ;
• doit avoir un autre but que de partager des bénéfices. De plus,
  l'activité de l'association ne doit pas enrichir directement ou
  indirectement l'un de ses membres.

see:

http://www.legifrance.gouv.fr/affichTexte.do?cidTexte=LEGITEXT000006069570&dateTexte=vig

and

http://fr.wikipedia.org/wiki/Association_loi_de_1901

[Polly]

If the OP has already got an assoc up and running the statuts will be in order.

[NormanH]

I was just concerned at the phrase 'I have' as if it were a one woman business.

The accounts need to show clearly that  there is no profit, that there are members who pay a subscription and that any thing paid to the officers is clearly reasonable expenses.

If other people are the officers, they could of course pay her to give yoga lessons...

Here are some links to help the original question:$

http://www.loi1901.com/regle_comptable.php

http://www.associanet.com/docs/oblig-compta.html

http://www.ffme.fr/espace-association/ressource/comptabilite.htm