Bookkeeping

The FPA, as an AISBL under Belgian law, has certain obligations with respect to financial record keeping and reported. We follow the rules for a micro-AIBSL using simplified accounting.

A detail description of these rules is published by the Commission des Normes Comptables. We are primarily interested in Annexe 8 : Schéma des comptes annuels des associations et fondations qui tiennent une comptabilité simplifiée

While we are not required to use formal double entry accounting, we do so in the interests of transparency.

Overview

• The FPA Financial Map
• Chart of Accounts

Month End Bookkeeping

Each month we must update our books to reflect financial activity in the previous month. The tasks required are outlined in Month End Step by Step. Additional details:

• python scripts for data formatting
• month end deliverables

Details of how we turn data from financial service providers into double entry accounting transactions:

• BNP transactions
• PayPal transactions
• OpenCollective transactions

Making Payments

How to spend the FPA’s money.

• FPADF Grants
• Expense Reimbursement
• OpenCollective Payouts
• BountySource Payouts
• PayPal Payouts
• BNP Payouts

Miscellaneous

• Converting gnuCash Html to Github markdown
• Issuing Receipts for Donations
• Refunding Donations
• Annual Report Statistics and Financial Reports