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Company with customers/suppliers | Double-entry accounting with Multi-currency
Switzerland
Double-Entry Accounting with foreign currencies
Business
This template is suitable for managing the accounting with foreign currencies. The chart of accounts is a Swiss SME chart of accounts. Contains customers/suppliers register and cost centers.
模板预览
Company XXX
Accounting 2024
Basic Currency: CHF
Double-entry with foreign currencies
Group | Account | Description | Currency | Sum In | Gr1 |
---|---|---|---|---|---|
BALANCE SHEET | |||||
ASSETS | |||||
1000 | Cash on hand | CHF | 100 | ||
1020 | Bank account | CHF | 100 | ||
1024 | Bank account Euro | EUR | 100 | ||
1025 | Bank account USD | USD | 100 | ||
100 | Cash and cash equivalents | 10 | 1 | ||
1060 | Bonds and stocks | CHF | 106 | ||
106 | Short-term Assets listed in Stock Exchange | 10 | |||
1090 | Internal transfers | CHF | 109 | ||
1091 | Transfer account for salaries | CHF | 109 | ||
1099 | Amounts to be clarified | CHF | 109 | ||
109 | Transfer accounts | 10 | |||
1100 | Due from Clients or Debitors | CHF | 110 | ||
1109 | Provision for Doubtful Debts | CHF | 110 | ||
110A | Clients or Debtors | 110 | |||
110 | Accounts receivable | 10 | |||
1140 | Advances and loans | CHF | 114 | ||
1176 | Withholding tax | CHF | 114 | ||
1180 | Receivables from social insurances and social security institutions | CHF | 114 | ||
1188 | Source tax | CHF | 114 | ||
1190 | Various short-term receivables | CHF | 114 | ||
1191 | Securities | CHF | 114 | ||
114 | Other short-term receivables | 10 | |||
1200 | Goods for resale | CHF | 120 | ||
1210 | Raw materials | CHF | 120 | ||
1220 | Auxiliary material | CHF | 120 | ||
1230 | Consumables | CHF | 120 | ||
1260 | Finished products | CHF | 120 | ||
1270 | In-process products | CHF | 120 | ||
1280 | Non-invoiced services | CHF | 120 | ||
120 | Inventories | 10 | 1 | ||
1300 | Prepaid expenses | CHF | 130 | ||
1301 | Accrued income | CHF | 130 | ||
130 | Prepaid Expenses | 10 | 1 | ||
10 | Current assets | 1 | 1 | ||
1400 | Bonds and stocks | CHF | 140 | ||
1440 | Loans | CHF | 140 | ||
1460 | Loan to share-holder | CHF | 140 | ||
140 | Financial assets | 14 | |||
1480 | Investments | CHF | 148 | ||
148 | Investments | 14 | |||
1500 | Machinery | CHF | 150 | ||
1510 | Office furniture and equipment | CHF | 150 | ||
1520 | Office machinery, information and communication technology | CHF | 150 | ||
1530 | Motor vehicles | CHF | 150 | ||
1540 | Tools and equipment | CHF | 150 | ||
150 | Tangible assets | 14 | |||
1600 | Commercial buildings | CHF | 160 | ||
160 | Tangible fixed asset management | 14 | |||
1700 | Patents, know-how, licences, rights and development | CHF | 170 | ||
1710 | Brands | CHF | 170 | ||
1712 | Models | CHF | 170 | ||
1770 | Goodwill | CHF | 170 | ||
170 | Intangible fixed assets | 14 | |||
1850 | Share capital, rights not paid or non-paid Foundation capital | CHF | 180 | ||
180 | Capital or non-paid Foundation capital | 14 | |||
14 | Fixed Assets | 1 | |||
1 | Total Assets | 00 | |||
LIABILITIES | |||||
2000 | Suppliers or creditors | CHF | 200 | ||
2030 | Deposits received | CHF | 200 | ||
200A | Suppliers or creditors | 200 | |||
200 | Suppliers or creditors | 20 | 1 | ||
2100 | Due to banks short/term | CHF | 210 | ||
2120 | Financial leasing commitments | CHF | 210 | ||
2140 | Other onerous debts | CHF | 210 | ||
210 | Short-term onorous debts | 20 | |||
2200 | VAT Due | CHF | 220 | ||
2201 | VAT according to VAT report | CHF | 220 | ||
2206 | Withholding tax | CHF | 220 | ||
2208 | Direct taxes | CHF | 220 | ||
2210 | Other short-term debts | CHF | 220 | ||
2260 | Due to share-holder | CHF | 220 | ||
2261 | Dividends | CHF | 220 | ||
2270 | Social insurances and social security institutions | CHF | 220 | ||
2279 | Source tax | CHF | 220 | ||
220 | Other short-term debts | 20 | |||
2300 | Accrued expenses | CHF | 230 | ||
2301 | Next year's revenues collected | CHF | 230 | ||
2330 | Short-term provisions | CHF | 230 | ||
230 | Accruals and deferred income | 20 | |||
20 | Short-term third party capital | 2A | |||
2400 | Due to banks | CHF | 240 | ||
2420 | Financial leasing commitments | CHF | 240 | ||
2430 | Debenture loans | CHF | 240 | ||
2450 | Loans | CHF | 240 | ||
2451 | Mortgage | CHF | 240 | ||
240 | Long-term onorous debts | 24 | |||
2500 | Other long-term debts (non-onorous) | CHF | 250 | ||
250 | Other long-term debts | 24 | |||
2600 | Provisions | CHF | 260 | ||
260 | Provisions and similar statutory posts | 24 | |||
24 | Long-term third party capital | 2A | |||
2A | Third party capital | 2 | |||
2800 | Share capital, rights, foundation capital | CHF | 280 | ||
280 | Capital or capital of the foundation | 28 | |||
2900 | Legal reserves | CHF | 290 | ||
2940 | Revaluation reserves | CHF | 290 | ||
290 | Legal reserves | 28 | |||
2950 | Legal reserve from profit | CHF | 295 | ||
295 | Legal reserve from profit | 28 | |||
2960 | Optional reserves from profit | CHF | 296 | ||
296 | Optional reserves from profit | 28 | |||
2970 | Profit / Loss carried forward | CHF | 297 | ||
29A | Profit / Loss for the year | 297 | |||
297 | Profit / Loss from Balance Sheet | 28 | |||
2980 | Treasury stock, shares, rights of investment (negative) | CHF | 298 | ||
298 | Treasury stock, shares, rights of investment (negative) | 28 | |||
28 | Equity | 2 | |||
2 | Total liabilities | 00 | |||
PROFIT & LOSS STATEMENT | |||||
3000 | Earnings from own products | CHF | 30 | ||
3200 | Earnings from resale | CHF | 30 | ||
3400 | Earnings from services rendered | CHF | 30 | ||
3600 | Other revenues and services | CHF | 30 | ||
3710 | Own consumption | CHF | 30 | ||
3800 | Decrease in revenues | CHF | 30 | ||
3805 | Losses on accounts receivable, credit variation | CHF | 30 | ||
30 | Net revenues from supplies and services | 3 | |||
3900 | Change in inventories of in-process products | CHF | 39 | ||
3901 | Change in inventories of finished products | CHF | 39 | ||
3940 | Non-invoiced services variations | CHF | 39 | ||
39 | Change in inventories and Non-invoiced services | 3 | |||
3 | Revenues from supplies and services | E1 | |||
4000 | Raw materials | CHF | 4 | ||
4200 | Expenses for goods for resale | CHF | 4 | ||
4400 | Third party expenses | CHF | 4 | ||
4500 | Energy consumption for production | CHF | 4 | ||
4900 | Reduction of costs | CHF | 4 | ||
4 | Costs for material, goods, services and energy | E1 | |||
E1 | Gross operating result after deducting costs for materials and goods | E2 | |||
5000 | Salaries | CHF | 5 | ||
5700 | Contribution to old age insurance and unemployment | CHF | 5 | ||
5710 | Family equalization fund | CHF | 5 | ||
5720 | Contribution to pension funds | CHF | 5 | ||
5730 | Contribution to accident insurance | CHF | 5 | ||
5740 | Contribution to voluntary daily benefits insurance | CHF | 5 | ||
5790 | Source tax | CHF | 5 | ||
5800 | Other personnel expenses | CHF | 5 | ||
5810 | Training of personnel | CHF | 5 | ||
5820 | Travel and entertainment expenses effective | CHF | 5 | ||
5830 | Travel and entertainment expense allowance | CHF | 5 | ||
5900 | Temporary staff | CHF | 5 | ||
5 | Personnel expenses | E2 | |||
E2 | Gross operating result after deducting personnel expenses | E3 | |||
6000 | Rental | CHF | 60 | ||
6040 | Cleaning of facilities | CHF | 60 | ||
60 | Rental | 6 | |||
6100 | Maintenance, repairs and replacement of tangible assets | CHF | 61 | ||
6105 | Leasing costs tangible assets | CHF | 61 | ||
61 | Maintenance, repairs and replacement of tangible assets | 6 | |||
6200 | Repairs | CHF | 62 | ||
6210 | Fuel | CHF | 62 | ||
6220 | Car insurance | CHF | 62 | ||
6260 | Car leasing and rental | CHF | 62 | ||
6270 | Car costs - private part | CHF | 62 | ||
6282 | Transportation expenses | CHF | 62 | ||
62 | Vehicle and transportation expenses | 6 | |||
6300 | Insurance for damage of items | CHF | 63 | ||
63 | Insurance for damage of items | 6 | |||
6402 | Electricity | CHF | 64 | ||
6410 | Heating expenses | CHF | 64 | ||
6430 | Water | CHF | 64 | ||
6460 | Garbage | CHF | 64 | ||
64 | Energy and disposal costs | 6 | |||
6500 | Office supplies | CHF | 65 | ||
6503 | Technical magazines, newspapers, periodicals | CHF | 65 | ||
6510 | Telephone / internet | CHF | 65 | ||
6511 | Hosting at third-party | CHF | 65 | ||
6513 | Postal charges | CHF | 65 | ||
6570 | IT charges including leasing | CHF | 65 | ||
6580 | Licenses and updates | CHF | 65 | ||
6583 | Consumables | CHF | 65 | ||
65 | Administrative and IT costs | 6 | |||
6600 | Advertising | CHF | 66 | ||
6642 | Gifts to customers | CHF | 66 | ||
66 | Advertising | 6 | |||
6700 | Various costs for the financial year | CHF | 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 | CHF | 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 | CHF | 69 | ||
6940 | Bank costs | CHF | 69 | ||
6949 | Exchange rate loss | CHF | 69 | ||
6950 | Financial revenue | CHF | 69 | ||
6999 | Exchange rate profit | CHF | 69 | ||
69 | Financial costs and revenue | E5 | |||
E5 | Operating result before taxes (EBT) | E6 | |||
7000 | Non-operating revenue | CHF | 7 | ||
7010 | Non-operating costs | CHF | 7 | ||
7500 | Corporate real estate revenues | CHF | 7 | ||
7510 | Corporate real estate costs | CHF | 7 | ||
7 | Non-operating items | E6 | |||
8000 | Extraneous costs | CHF | 8 | ||
8100 | Extraneous revenue | CHF | 8 | ||
8500 | Extraordinary, unique costs or costs relating to other accounting periods | CHF | 8 | ||
8510 | Extraordinary, unique revenue or revenue relating to other accounting periods | CHF | 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 | CHF | 89 | ||
89 | Direct taxes | E7 | |||
E7 | Annual profit or loss | 29A | |||
00 | Difference should be = 0 (blank cell) | ||||
CLIENTS/DEBTORS | |||||
110001 | Company 1 | CHF | DEB1 | ||
110002 | Company 2 | CHF | DEB1 | ||
110003 | Company 3 | CHF | DEB1 | ||
DEB1 | Total Clients/Debtors | 110A | |||
SUPPLIERS/CREDITORS | |||||
200001 | Company 1 | CHF | CRE1 | ||
200002 | Company 2 | CHF | CRE1 | ||
200003 | Company 3 | CHF | CRE1 | ||
CRE1 | Total suppliers/Creditors | 200A | |||
COST CENTERS | |||||
.PAC | Packaging A | CHF | INV | ||
.RM | Raw materials A | CHF | INV | ||
.AM | Auxiliairy materials A | CHF | INV | ||
INV | Total inventories | ||||
,MAN1 | Maintenance 1 | CHF | MAN | ||
,MAN2 | Maintenance 2 | CHF | MAN | ||
,MAN3 | Maintenance 3 | CHF | MAN | ||
MAN | Total maintenance | ||||
;PB1 | Publicity 1 | CHF | PU | ||
;PB2 | Publicity 2 | CHF | PU | ||
PU | Total publicity | ||||
Ref.Currency | Currency | Text |
---|---|---|
CHF | EUR | Euro |
CHF | USD | US Dollar |