Dans cet article
General partnerships (chart of accounts SME) | Double-entry
Switzerland
Double-Entry Accounting
Business
Chart of accounts ideal for general partnerships, with cost centers
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Company XXX
Accounting 2024
Basic Currency: CHF
Double-entry
Group | Account | Description | Sum In | Gr1 |
---|---|---|---|---|
BALANCE SHEET | ||||
ASSETS | ||||
1000 | Cash on hand | 100 | ||
1020 | Bank account | 100 | ||
100 | Cash and cash equivalents | 10 | 1 | |
1060 | Bonds and stocks | 106 | ||
106 | Short-term Assets listed in Stock Exchange | 10 | ||
1090 | Internal transfers | 109 | ||
1091 | Transfer account for salaries | 109 | ||
1099 | Amounts to be clarified | 109 | ||
109 | Transfer accounts | 10 | ||
1100 | Due from Clients or Debtors | 110 | ||
1109 | Provision for Doubtful Debts | 110 | ||
110 | Accounts receivable | 10 | ||
1140 | Advances and loans | 114 | ||
1176 | Withholding tax | 114 | ||
1180 | Receivables from social insurances and social security institutions | 114 | ||
1188 | Source tax | 114 | ||
1190 | Various short-term receivables | 114 | ||
1199 | Securities | 114 | ||
114 | Other short-term receivables | 10 | ||
1200 | Goods for resale | 120 | ||
1210 | Raw materials | 120 | ||
1220 | Auxiliary material | 120 | ||
1230 | Consumables | 120 | ||
1260 | Finished products | 120 | ||
1270 | In-process products | 120 | ||
1280 | Non-invoiced services | 120 | ||
120 | Inventories | 10 | 1 | |
1300 | Prepaid expenses | 130 | ||
1301 | Accrued income | 130 | ||
130 | Prepaid Expenses | 10 | 1 | |
10 | Current assets | 1 | 1 | |
1400 | Bonds and stocks | 140 | ||
1440 | Loans | 140 | ||
1460 | Loan to partner | 140 | ||
140 | Financial assets | 14 | ||
1480 | Investments | 148 | ||
148 | Investments | 14 | ||
1500 | Machinery | 150 | ||
1510 | Office furniture and equipment | 150 | ||
1520 | Office machinery, information and communication technology | 150 | ||
1530 | Motor vehicles | 150 | ||
1540 | Tools and equipment | 150 | ||
150 | Tangible assets | 14 | ||
1600 | Commercial buildings | 160 | ||
160 | Tangible fixed asset management | 14 | ||
1700 | Patents, know-how, licences, rights and development | 170 | ||
1710 | Brands | 170 | ||
1712 | Models | 170 | ||
1770 | Goodwill | 170 | ||
170 | Intangible fixed assets | 14 | ||
1850 | Share capital, rights not paid or non-paid Foundation capital | 180 | ||
180 | Capital or non-paid Foundation capital | 14 | ||
14 | Fixed Assets | 1 | ||
1 | Total Assets | 00 | ||
LIABILITIES | ||||
2000 | Suppliers or creditors | 200 | ||
2030 | Deposits received | 200 | ||
200 | Suppliers or creditors | 20 | 1 | |
2100 | Due to banks short/term | 210 | ||
2120 | Financial leasing commitments | 210 | ||
2140 | Other onerous debts | 210 | ||
210 | Short-term onorous debts | 20 | ||
2206 | Withholding tax | 220 | ||
2208 | Direct taxes | 220 | ||
2210 | Other short-term debts | 220 | ||
2260 | Due to partner | 220 | ||
2270 | Social insurances and social security institutions | 220 | ||
2279 | Source tax | 220 | ||
220 | Other short-term debts | 20 | ||
2300 | Accrued expenses | 230 | ||
2301 | Next year's revenues collected | 230 | ||
2330 | Short-term provisions | 230 | ||
230 | Accruals and deferred income | 20 | ||
20 | Short-term third party capital | 2A | ||
2400 | Due to banks | 240 | ||
2420 | Financial leasing commitments | 240 | ||
2430 | Debenture loans | 240 | ||
2450 | Loans | 240 | ||
2451 | Mortgage | 240 | ||
240 | Long-term onorous debts | 24 | ||
2500 | Other long-term debts (non-onorous) | 250 | ||
250 | Other long-term debts | 24 | ||
2600 | Provisions | 260 | ||
260 | Provisions and similar statutory posts | 24 | ||
24 | Long-term third party capital | 2A | ||
2A | Third party capital | 2 | ||
2800 | Equity partner A at the beginning of the year | 28 | ||
2810 | Contributions to equity/equity withdrawals partner A | 28 | ||
2820 | Private account partner A | 28 | ||
2831 | Profit / Loss for the year partner A | 28 | ||
2850 | Equity sponsor A at the beginning of the year | 28 | ||
2860 | Contributions to equity/equity withdrawals sponsor A | 28 | ||
2870 | Private account sponsor A | 28 | ||
2881 | Profit / Loss for the year sponsor A | 28 | ||
297 | Profit/loss for the period | 28 | ||
28 | Equity | 2 | ||
2 | Total liabilities | 00 | 1 | |
PROFIT & LOSS STATEMENT | ||||
3000 | Earnings from own products | 30 | ||
3200 | Earnings from resale | 30 | ||
3400 | Earnings from services rendered | 30 | ||
3600 | Other revenues and services | 30 | ||
3710 | Own consumption | 30 | ||
3800 | Decrease in revenues | 30 | ||
3805 | Losses on accounts receivable, credit variation | 30 | ||
30 | Net revenues from supplies and services | 3 | ||
3900 | Change in inventories of in-process products | 39 | ||
3901 | Change in inventories of finished products | 39 | ||
3940 | Non-invoiced services variations | 39 | ||
39 | Change in inventories and Non-invoiced services | 3 | ||
3 | Revenues from supplies and services | E1 | ||
4000 | Raw materials | 4 | ||
4200 | Expenses for goods for resale | 4 | ||
4400 | Third party expenses | 4 | ||
4500 | Energy consumption for production | 4 | ||
4900 | Reduction of costs | 4 | ||
4 | Costs for material, goods, services and energy | E1 | ||
E1 | Gross operating result after deducting costs for materials and goods | E2 | ||
5000 | Salaries | 5 | ||
5700 | Contribution to old age insurance and unemployment | 5 | ||
5710 | Family equalization fund | 5 | ||
5720 | Contribution to pension funds | 5 | ||
5730 | Contribution to accident insurance | 5 | ||
5740 | Contribution to voluntary daily benefits insurance | 5 | ||
5790 | Source tax | 5 | ||
5800 | Other personnel expenses | 5 | ||
5810 | Training of personnel | 5 | ||
5820 | Travel and entertainment expenses effective | 5 | ||
5830 | Travel and entertainment expense allowance | 5 | ||
5900 | Temporary staff | 5 | ||
5 | Personnel expenses | E2 | ||
E2 | Gross operating result after deducting personnel expenses | E3 | ||
6000 | Rental | 60 | ||
6040 | Cleaning of facilities | 60 | ||
60 | Rental | 6 | ||
6100 | Maintenance, repairs and replacement of tangible assets | 61 | ||
6105 | Leasing costs tangible assets | 61 | ||
61 | Maintenance, repairs and replacement of tangible assets | 6 | ||
6200 | Repairs | 62 | ||
6210 | Fuel | 62 | ||
6220 | Car insurance | 62 | ||
6260 | Car leasing and rental | 62 | ||
6270 | Car costs - private part | 62 | ||
6282 | Transportation expenses | 62 | ||
62 | Vehicle and transportation expenses | 6 | ||
6300 | Insurance for damage of items | 63 | ||
63 | Insurance for damage of items | 6 | ||
6402 | Electricity | 64 | ||
6410 | Heating expenses | 64 | ||
6430 | Water | 64 | ||
6460 | Garbage | 64 | ||
64 | Energy and disposal costs | 6 | ||
6500 | Office supplies | 65 | ||
6503 | Technical magazines, newspapers, periodicals | 65 | ||
6510 | Telephone / internet | 65 | ||
6511 | Hosting at third-party | 65 | ||
6513 | Postal charges | 65 | ||
6570 | IT charges including leasing | 65 | ||
6580 | Licenses and updates | 65 | ||
6583 | Consumables | 65 | ||
65 | Administrative and IT costs | 6 | ||
6600 | Advertising | 66 | ||
6642 | Gifts to customers | 66 | ||
66 | Advertising | 6 | ||
6700 | Various costs for the financial year | 67 | ||
67 | Various costs for the financial year | 6 | ||
6 | Other operating expenses, depreciation, value adjustments and financial results | E3 | ||
E3 | Operating result before depreciation and value adjustments, financial results and taxes (EBITDA) | E4 | ||
6800 | Depreciation and value adjustments of fixed assets | 68 | ||
68 | Depreciation and value adjustments of fixed assets | E4 | ||
E4 | Operating result before financial results and taxes (EBIT) | E5 | ||
6900 | Costs for bank interest | 69 | ||
6940 | Bank costs | 69 | ||
6950 | Financial revenue | 69 | ||
69 | Financial costs and revenue | E5 | ||
E5 | Operating result before taxes (EBT) | E6 | ||
7000 | Non-operating revenue | 7 | ||
7010 | Non-operating costs | 7 | ||
7500 | Corporate real estate revenues | 7 | ||
7510 | Corporate real estate costs | 7 | ||
7 | Non-operating items | E6 | ||
8000 | Extraneous costs | 8 | ||
8100 | Extraneous revenue | 8 | ||
8500 | Extraordinary, unique costs or costs relating to other accounting periods | 8 | ||
8510 | Extraordinary, unique revenue or revenue relating to other accounting periods | 8 | ||
8 | Results of extraneous, extraordinary or unique character, or for other accounting periods | E6 | ||
E6 | Profit or loss before taxes | E7 | ||
8900 | Direct taxes | 89 | ||
89 | Direct taxes | E7 | ||
E7 | Annual profit or loss | 297 | ||
00 | Difference should be = 0 (blank cell) | |||
1 | ||||
COST CENTERS | ||||
.PAC | Packaging A | INV | ||
.RM | Raw materials A | INV | ||
.AM | Auxiliairy materials A | INV | ||
INV | Total inventories | |||
,MAN1 | Maintenance 1 | MAN | ||
,MAN2 | Maintenance 2 | MAN | ||
,MAN3 | Maintenance 3 | MAN | ||
MAN | Total maintenance | |||
;PB1 | Publicity 1 | PU | ||
;PB2 | Publicity 2 | PU | ||
PU | Total publicity | |||