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Income / Expense accounting with descriptive accounts and categories
Switzerland
Income & Expense Accounting with vat/sales tax
Business
Ideal template for those who have no accounting knowledge and need to manage their company's bookkeeping. The accounting data is entered into tables with a column structure, similar to Excel. To make the work even more intuitive, the accounts and the income and expense categories are descriptive rather than numerical. Calculations are performed automatically, with no need to create formulas or filters, and you get professional results such as the balance sheet, the income and expense report, and the determination of the financial result. Open the template with our WebApp, or download the file from the program and save it under a new name.
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Shop XX
Basic Currency: CHF
Income & Expense accounting with VAT/Sales tax
| Group | Account | Description | Sum In |
|---|---|---|---|
| ESTATE | |||
| Cash | Cash | 1 | |
| Post | Post office account | 1 | |
| Bank | Bank account | 1 | |
| Credits | Credits | 1 | |
| Stock | Goods in stock | 1 | |
| Office | Office machinery, information and communication technology | 1 | |
| Equipment and furniture | Equipment and furniture | 1 | |
| Suppliers | Suppliers | 1 | |
| Credit card | Credit card purchases | 1 | |
| VAT Due | VAT Due | 1 | |
| VAT report | VAT according to VAT report | 1 | |
| Long term liabilities | Long term liabilities | 1 | |
| 1 | NET ESTATE |
| Group | Category | Description | Sum In |
|---|---|---|---|
| OPERATING RESULT | |||
| INCOME | |||
| Sales | Sales of goods | 3 | |
| Discounts on purchases | Discounts on purchases | 3 | |
| Services | Services | 3 | |
| Various | Various revenue | 3 | |
| 3 | TOTAL INCOME | 00 | |
| EXPENSES | |||
| Purchases | Purchases of goods | 4 | |
| Packaging | Purchase packaging | 4 | |
| Discounts on sales | Discounts on sales | 4 | |
| Salaries | Salaries and personal loans | 4 | |
| Payroll Contributions | Contributions | 4 | |
| Staff insurance | Staff insurance | 4 | |
| Agency fees | Agency fees | 4 | |
| Permits | Fees and other permits | 4 | |
| Restaurants | Restaurants | 4 | |
| Vehicle insurance | Vehicle insurance | 4 | |
| Rent | Rent | 4 | |
| Electricity | Electricity | 4 | |
| Water | Water | 4 | |
| Telephone, Internet | Telephone and internet | 4 | |
| Decorations | Shop decorations | 4 | |
| Advertisement | Advertisement | 4 | |
| Stamps | Purchase stamps | 4 | |
| Postal expenses | Mail and parcels | 4 | |
| Stationery | Stationery, appliances, cleaning | 4 | |
| Depreciation of fixed assets | Depreciation and value adjustments of fixed assets | 4 | |
| Financial costs | Financial costs | 4 | |
| Taxes | Taxes | 4 | |
| 4 | TOTAL EXPENSES | 00 | |
| 00 | RESULT | ||
| COST AND PROFIT CENTERS | |||
| DIVISION | |||
| .Product A | Sales product A | TP | |
| .Product B | Sales product B | TP | |
| .Product C | Sales product C | TP | |
| TP | TOTAL DIVISION | ||
| VAT Code | Description | %VAT |
|---|---|---|
| Explanations | ||
| V = Sales (200) | ||
| VS = Discount sales and services (235) | ||
| B = Acquisition tax (38x) | ||
| M = Expenses for material and services (400) | ||
| I = Investments and other operating expenses (405) | ||
| K = Corrections (410, 415, 420) | ||
| Z = Not considered (910) | ||
| VAT codes information (do not modify) | ||
| id=vatcodes-che-2025.20250312 | ||
| Last update: 12.03.2025 | ||
| VAT Due | ||
| V0 | Exempt services (220) | |
| V0-E | Export services abroad (221) | |
| V0-T | Transfers in the reporting procedure (225) | |
| V0-N | Non-taxable services (230) | |
| Decrease of income from services, see discounts | ||
| V0-D | Various (280) | |
| V77 | Sales and services 7.7% | 7.70 |
| V81 | Sales and services 8.1% | 8.10 |
| V77-B | Sales and services 7.7% (chosen) | 7.70 |
| V81-B | Sales and services 8.1% (chosen) | 8.10 |
| V25-N | Sales and services 2.5% | 2.50 |
| V26 | Sales and services 2.6% | 2.60 |
| V37 | Sales and services 3.7% | 3.70 |
| V38 | Sales and services 3.8% | 3.80 |
| VS77 | Discount Sales and services 7.7% | 7.70 |
| VS81 | Discount Sales and services 8.1% | 8.10 |
| VS25-N | Discount Sales and services 2.5% | 2.50 |
| VS26 | Discount Sales and services 2.6% | 2.60 |
| VS37 | Discount Sales and services 3.7% | 3.70 |
| VS38 | Discount Sales and services 3.8% | 3.80 |
| Taxable turnover (299) | ||
| F1 | 1. Flat tax rate | |
| F2 | 2. Flat tax rate | |
| F3 | 3. Flat tax rate | |
| F4 | 4. Flat tax rate | |
| F5 | 5. Flat tax rate | |
| F6 | 6. Flat tax rate | |
| F7 | 7. Flat tax rate | |
| F8 | 8. Flat tax rate | |
| F9 | 9. Flat tax rate | |
| FS1 | Discount Sales and services 1. Flat tax rate | |
| FS2 | Discount Sales and services 2. Flat tax rate | |
| FS3 | Discount Sales and services 3. Flat tax rate | |
| FS4 | Discount Sales and services 4. Flat tax rate | |
| FS5 | Discount Sales and services 5. Flat tax rate | |
| FS6 | Discount Sales and services 6. Flat tax rate | |
| FS7 | Discount Sales and services 7. Flat tax rate | |
| FS8 | Discount Sales and services 8. Flat tax rate | |
| FS9 | Discount Sales and services 9. Flat tax rate | |
| Total Flat tax rate (322-335) | ||
| B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
| B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
| B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
| B81 | Acquisition tax 8.1% (With VAT/Sales tax) | 8.10 |
| B81-1 | Acquisition tax 8.1% (Without VAT/Sales tax) | 8.10 |
| B81-2 | Acquisition tax 8.1% (VAT/Sales tax amount) | 8.10 |
| Total Tax on purchases (382-383) | ||
| Total VAT Due (399) | ||
| Recoverable VAT | ||
| M0 | Exempt material- and service expenses | |
| I0 | Exempt investment and operating expenses | |
| M77 | Purchase of material and services 7.7% (With VAT/Sales tax) | 7.70 |
| M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
| M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
| M81 | Purchase of material and services 8.1% (With VAT/Sales tax) | 8.10 |
| M81-1 | Purchase of material and services 8.1% (Without VAT/Sales tax) | 8.10 |
| M81-2 | Purchase of material and services 8.1% (VAT/Sales tax amount) | 8.10 |
| M25 | Purchase of material and services 2.5% | 2.50 |
| M26 | Purchase of material and services 2.6% | 2.60 |
| M37 | Purchase of material and services 3.7% | 3.70 |
| M38 | Purchase of material and services 3.8% | 3.80 |
| Investment and operating expenses | ||
| I77 | Investment and operating expenses 7.7% | 7.70 |
| I77-1 | Investment and operating expenses 7.7% (Without VAT/Sales tax) | 7.70 |
| I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
| I81 | Investment and operating expenses 8.1% | 8.10 |
| I81-1 | Investment and operating expenses 8.1% (Without VAT/Sales tax) | 8.10 |
| I81-2 | Investment and operating expenses 8.1% (VAT/Sales tax amount) | 8.10 |
| I25 | Investment and operating expenses 2.5% | 2.50 |
| I26 | Investment and operating expenses 2.6% | 2.60 |
| I37 | Investment and operating expenses 3.7% | 3.70 |
| I38 | Investment and operating expenses 3.8% | 3.80 |
| Corrections and adjustments | ||
| K77-A | Subsequent adjustment of prior tax 7.7% (410) | 7.70 |
| K81-A | Subsequent adjustment of prior tax 8.1 % (410) | 8.10 |
| K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
| K81-B | Corrections of prior tax 8.1% (415) | 8.10 |
| K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
| K81-C | Reductions of the deduction of prior tax 8.1% (420) | 8.10 |
| F1050 | Tax computation according to form Nr. 1050 | |
| F1055 | Tax computation according to form Nr. 1055 | |
| Total Recoverable VAT (479) | ||
| Total VAT payable (500) or VAT credit (510) | ||
| Other financial flows | ||
| Z0-A | Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c) | |
| Z0 | Gifts, dividends, compensation for damages etc. | |
| Not considered | ||
| Final total for control | ||