In this article
Partnerships, general and limited , SMEs, cash-based accounting | double-entry accounting
Ideal model for managing a partnership’s accounting. The chart of accounts is structured according to the Swiss SME system. By using Banana Accounting, you can take advantage of many innovative features that make your work fast, secure, and professional. You can plan and anticipate cash flows, ensuring that you can meet future commitments without difficulty. You can manage customers and suppliers, create invoices with a Swiss QR code, track deadlines, and send reminders. Data is always up to date for the Balance Sheet, Profit and Loss Statement, Account Cards, Journal, and other reports—even by period. Get detailed information for a specific area by using cost centers, and attach digital documents to transactions for better organisation and immediate visibility, without having to consult paper documents. Open the model from our WebApp, or directly from the program, and save the file on your computer.
In Banana WebApp openen
Open Banana Accounting Plus op uw browser zonder enige installatie. Pas het sjabloon aan, voer de transacties in en sla het bestand op uw computer op.
Open template in WebAppModel documentatie
- Create and print invoices with the Swiss QR code
- Import data from bank statements
- Set up Rules to memorise and automate the completion of transactions imported from bank statements
- Manage VAT according to the new VAT rates
- Manage cost centers, customisable according to your needs, to get detailed information on specific accounts
- Create budgets and financial forecasts
- Print all the reports you need: Balance Sheets, Journal, Account Cards, VAT Returns, Open Invoices, and much more.
For VAT management with the new rates, you can find detailed information in the VAT Management pages on our website.
Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features Rules, Filter, and Temporary Row Sorting. For more details, check out all the features of the Advanced plan.
In the equity section of the liabilities, you will find the accounts for managing each partner’s capital, contributions, private portion, and profits.
Create your File
- Open the template using the Banana Accounting Plus WebApp.
Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".
IMPORTANT: If you close your browser without saving, any entered data will be lost. Always save the file to your computer.
In our Documentation, you'll find a wealth of information to help you manage your accounting like a professional and discover the full potential of the program:
Modelvoorbeeld
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 | |||