It is much better to have a simple accounting plan that have only the accounts needed for the type of the business. If we use a standard accounting plan we can simple remove the accounts that are not needed for this particular type of business. A totally non profit association that has no commercial activity. They mostly operate on a cash basis. Association are more focused on Cost and Revenues.
Small associations treat investments as costs.
The Balance sheet of an association do not include the effective assets of an association. The Balance sheet only serve the purpose of taking care of cash, bank accounts, loan and deferred tax. The Cost part will have more or less accounts depending on the activity. The Revenues will consists on the members payments and other revenues. In case the association need to keep track of a special activity it is in most case more adequate to use the cost center.