Association Accounting Software

Today, association management has become much easier thanks to software specifically developed for association accounting. Association accounting software provides a system that allows you to perform almost all accounting tasks—previously done manually—with just a few clicks. In this context, we aim to provide brief information both about association accounting and how such software simplifies our work. Depending on the intensity of activities, association accounting can become a demanding task. At this point, accounting software helps simplify processes, eliminate errors, and create savings opportunities in various areas.

What Are the Principles of Bookkeeping for Associations?
Associations keep books under two different systems based on their annual gross income. Associations with an annual gross income below 500,000 TL keep books on an operating account basis, while those exceeding this amount use the balance sheet basis. Additionally, an association may choose to keep books on a balance sheet basis regardless of income through a board decision. Associations with commercial enterprises must also keep separate books for these entities in accordance with the Tax Procedure Law.

Which Books Are Kept Under the Operating Account Basis?
Associations operating under this system maintain various books such as: decision book, member registry book, document registry book, inventory book, operating account book, and receipt record book.

What Is the Recording Procedure for Associations?
As with all official records, association records must be kept in Turkish. Associations operating on paper must use permanent ink. While there is no legal obstacle to using accounting software, books kept in form or continuous form must be numbered and certified before use. After use, approved pages are compiled and stored as official books.

In manual accounting, it is prohibited to render any recorded entry illegible. Fortunately, such risks are eliminated when using accounting software.

What Is the Recording Time for Association Books?

1. All recorded transactions must be entered within a reasonable time that does not disrupt accounting order and confidentiality (maximum 10 days).

2. For associations using documents such as vouchers and payrolls with authorized signatures, the legal period for recording entries in the books is 45 days. However, records must be made immediately if requested for inspection.

Maintaining records manually in an orderly manner with minimal effort can be time-consuming and exhausting. Accounting software simplifies this process significantly and reduces errors through various modules.

Accounting Period for Associations
The accounting period for associations is the calendar year, starting on January 1 and ending on December 31. For newly established associations, the first accounting period begins on the date of establishment and ends on December 31.

What Should Be Known About Book Certification?
Associations using the aforementioned books must have them certified by the Provincial Directorate of Associations or a notary before use. Interim certification is not required, and books are used until all pages are filled. Books kept on a balance sheet basis in form or continuous form must be certified in the last month of the previous year.

The first page of the book must include: the association’s name, registry number, type of book, location, number of pages, certification number and date, and the official seal and signature of the certifying authority. A certification form is also attached to the first page, page order is verified, and corners are stamped by the relevant authority.

For associations using accounting software, all these processes become much faster and simpler.

We have attempted to answer some of the common questions regarding association accounting. Beyond legal procedures, using accounting software greatly simplifies maintaining records and ensuring standardization.

Aidango, developed specifically for associations, offers integrated modules including accounting features. For everything you expect from an association accounting program—and much more—you can continue your journey with Aidango.