Business Templates Switzerland without VAT

Templates without VAT are ideal for managing the accounting of small businesses and professionals not subject to VAT. You work easily in tables, similar to Excel, where you can correct and edit entries. The models are based on the Swiss SME system of accounts (Sterchi, Mattle, Helbing), in compliance with the Swiss Code of Obligations (articles 957-963b CO).

VAT-free templates ready for your accounting needs

Banana Accounting Plus offers various pre-set accounting models suitable for different types of businesses and accounting skills.
If you have no accounting knowledge, you can choose the Cash Manager (Cashbook) model to manage cash inflows and outflows, or an Income/Expense template, which allows you to manage income and expenses across multiple accounts.

On the other hand, if you have accounting knowledge or work in the field, choose a double-entry accounting model tailored to your legal structure or business activity.

Easy and Quick Start

You can open the templates immediately with our WebApp by saving the file to your computer, or by downloading the program from our Download page.

Create your file:

Using the File > File Properties command, set the period, the name of your company, and the base currency (you can create the budget and accounting in any currency)
With the File > Save As command, save the file. It's helpful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2."

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open. You can also double-click the file name on your computer.

Since the charts of accounts are already set up, you can immediately start recording transactions.

Professional Features

Once the transactions are recorded, you can generate professional reports and prints. Banana Accounting Plus offers multiple functions, from invoicing with the Swiss QR code to the automatic import of bank or postal transactions, including the counterpart.

Here are the most important features for businesses in detail:

Create and print invoices with the Swiss QR code
Import transactions from bank statements
Set up Rules to store and automate the completion of entries imported from bank statements
Manage cost centers, customisable according to your needs, to get specific details on certain accounts
Create budgets and financial forecasts
Print all the reports you need: Balance Sheets, Journals, Account Ledgers, VAT Reports, Open Invoices, and much more

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new Rules features, temporary Row Filter, and Sort. Check out all the features of the Advanced plan.

Cash Manager (free) | Self-employed professional

Switzerland

Cash Manager

Business

Ideal cash model for accounting the cash inflows and outflows of a professional office. To maintain order, accuracy, and control over the cash, scan receipts into PDF and attach them directly to your file. Supporting documents are always at your fingertips without needing to search for the paper copies. You can view the various expense categories and payments made. You can also quickly create your forecast of inflows and outflows and know your liquidity situation in advance. Open the model from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Cash Manager

Template documentation

Description

The Banana Accounting Plus Cash Manager is a completely free application. It only takes a few simple steps to create your file.

Create your file

Open the template with Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, the name of your office, and the base currency (you can create the budget and accounting in any currency).
With the command File > Save As, save the file. It's useful to include the name of your office and the year in the file name. For example, "Rossi-20xx.ac2."

ATTENTION: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

You can then consult all the information in our Documentation, particularly on the following web pages:

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Professional studio XX

Accounting 2024

Basic Currency: CHF

Cash Manager

Table: Accounts
Group	Account	Description	Sum In

	1000	Cash on hand

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3400	Services/Honoraria	3
	3407	Commissions	3
	3620	Various income	3
3		TOTAL INCOME	00

		EXPENSES
	4090	Discounts	4
	5000	Salaries employees	4
	5482	Representation expenses	4
	5489	Commissions	4
	6000	Rent	4
	6100	Cleaning and Upkeep	4
	6210	Fuel	4
	6220	Insurances	4
	6280	Shipping charges	4
	6400	Electricity, water, heating	4
	6500	Office supplies	4
	6510	Telephone	4
	6640	Transportation	4

4		TOTAL EXPENSES	00

00		TOTAL OPERATING RESULT

Cash Manager (free) | Business

Switzerland

Cash Manager

Business

Model for easily managing all cash transactions. For cash outflows, you can quickly record all receipts and attach them in PDF format directly to the file. Just one click is needed to open the document. With the Budget feature, you can instantly create a forecast of your income and expenses to know your liquidity situation in advance. Open the model from our WebApp or the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Cash Manager

Template documentation

Description

The Banana Accounting Plus Cash Manager is a completely free application.

It is designed to manage the cash inflows and outflows of a small business. The file can also complement the main accounting file:

Record all cash transactions in the file.
At the end of each quarter (or a period of your choice), import the totals of categories and accounts into the main accounting file.

You will have the advantage of keeping all the details of cash transactions in a single file, while the main accounting file will only display the grouped totals by quarter or chosen period, streamlining the main accounting process.

Create your file

Open the template with the Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, the name of your business, and the base currency (you can create the budget and accounting in any currency).
With the command File > Save As, save the file. It’s helpful to include the business name and the year in the file name. For example, "Cassa-Rossi-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

More information is available on the following pages:

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Shop XXX

Accounting 2024

Basic Currency: CHF

Cash Manager

Table: Accounts
Group	Account	Description	Sum In

	1000	Cash on hand

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3000	Income from sales	3
	3090	Discounts on sales	3
	3400	Income from services	3
	3620	Various Income	3
3		TOTAL INCOME	00

		EXPENSES
	4000	Purchases	4
	4090	Discounts	4
	5000	Salaries	4
	5070	Social contributions	4
	5482	Representation expenses	4
	6000	Rent	4
	6040	Cleaning expenses	4
	6100	Upkeep	4
	6210	Fuel	4
	6220	Insurances	4
	6264	Rental charges	4
	6400	Electricity	4
	6410	Gas	4
	6420	Heating	4
	6430	Water	4
	6500	Office supplies	4
	6510	Telephone & fax	4
	6640	Transportation	4
	6840	Postage	4
4		TOTAL EXPENSES	00

00		TOTAL OPERATING RESULT

Business | Income & Expense accounting

Switzerland

Income & Expense Accounting

Business

Ideal model for managing the cash flow of a small business, an association, or for auxiliary accounting of projects. Simple and intuitive, based on income and expenses, neatly organized in columns. It can be used even without accounting knowledge. By viewing the Accounts and Categories table, you have everything under control with always up-to-date balances. Professional reports are always possible. Open the model from our WebApp, or from the program, and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Income & Expense Accounting

Template documentation

Description

The model, while having a simple and essential setup, still allows you to manage accounting professionally.

You can customize the accounts and categories at any time, adapting it to your specific needs.
The Accounts and Categories tables provide an immediate overview of the balances for each account and category, allowing you to maintain full control over your financial situation.
By setting up the customer ledger, you can issue invoices to your clients with the added benefit of having them automatically recorded in your accounting.
You can speed up the entry of transactions by importing bank data and using Rules: for each imported transaction, you enter a keyword (Rule) that completes all other elements of the transaction (counterparty, cost center...). On subsequent imports, whenever the program finds the keyword in the imported transaction, it completes it automatically, significantly reducing work time and minimizing the risk of errors.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features of Rules, Filter, and Temporary Row Sorting. See all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, your company's name, and the base currency.
Using the command File > Save As, save the file. It’s helpful to include your company's name and the year in the file name. For example, "Rossi-SA-20xx.ac2".

ATTENTION: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

In our documentation, you’ll find all the explanations on various topics to help you manage your accounting efficiently:

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Company XX

Accounting 2024

Basic Currency: CHF

Income & Expense accounting

Table: Accounts
Group	Account	Description	Sum In
		ESTATE

	1000	Cash	1
	1010	Post office current account	1
	1020	Bank 1	1
	1100	Credits	1
	1176	Withholding tax	1
	2000	Current liabilities short term	1
	2400	Liabilities long term	1

1		NET ESTATE

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3400	Earnings from services rendered	3
	3620	Other income	3
	6950	Financial revenue	3

3		TOTAL INCOME	00


		EXPENSES
	5000	Salaries	4
	5700	Social contributions	4
	5720	Contribution to pension funds	4
	5730	Insurance of personnel	4
	5820	Travel expenses-conferences and trainings	4
	5850	Other costs and expenses	4
	5900	Temporary staff	4
	5901	Subcontracting	4
	6000	Rental	4
	6100	Cost of maintenance	4
	6200	Motor vehicle expenses	4
	6300	Car insurance premiums	4
	6402	Electricity	4
	6410	Heating expenses	4
	6430	Water	4
	6460	Garbage	4
	6500	Office supplies	4
	6510	Telephone	4
	6600	Advertising	4
	6800	Depreciation and value adjustments of fixed assets	4
	6900	Financial costs	4
	8900	Taxes	4
4		TOTAL EXPENSES	00

00		OPERATING RESULT

Freelance | Income & Expense accounting

Switzerland

Income & Expense Accounting

Business

Template to easily and quickly manage the income and expenses of your professional practice. Even if you have no accounting knowledge, this template allows you to maintain your accounts like a professional. Automatically generate Balance Sheets, Income and Expense Reports, cost centers, and segments. You can attach digital documents, such as invoices and receipts, directly to the accounting entry and have them readily available. With the transaction import feature from bank statements and the application of Rules, your accounting is completed in no time. Open the template from our WebApp or the program, and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Income & Expense Accounting

Template documentation

Description

The Income and Expense Accounting module of Banana Accounting Plus allows you to manage your income and expenses across multiple accounts in a simple, fast, and professional way. While intuitive to use, it delivers professional-level results, as it is based on the same calculation engine as double-entry bookkeeping. This means you can easily generate balance sheets, income and expense reports, and manage cost and profit centers, segments, financial forecasts, and much more.

In the Accounts table, you will find the accounts to manage your resources (cash, equipment, clients, etc.), while in the Categories table, all income and expenses are categorized by item.

Certain functions require a subscription to the Advanced Plan of Banana Accounting Plus, such as the use of new features like Rules, Filter, and Temporary Row Sorting. Discover all the features included in the Advanced Plan.

Create your file

Open the template using the WebApp of Banana Accounting.
Use the File > File Properties command to set the period, the name of your professional practice, and the base currency (you can create budgets and accounting in any currency).
Use the File > Save As command to save your file. It’s a good idea to include your practice’s name and the year in the file name. For example: Studio Rossi-SA-20xx.ac2.

WARNING: If you close your browser without saving, the data you entered will be lost. Always save the file on your computer.

Quickly Enter Transactions

Create Invoices and Track Deadlines

In our Documentation, you’ll find detailed explanations on various topics to help you optimize your accounting:

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Professional Studio XX

Accounting 2024

Basic Currency: CHF

Income & Expense accounting

Table: Accounts
Group	Account	Description	Sum In
		ESTATE

	1000	Cash	1
	1010	Post office current account	1
	1020	Bank current account	1
	1100	Credits	1
	1176	Withholding tax	1
	1510	Office furniture	1
	1520	Office machines	1
	2000	Current liabilities short term	1
	2400	Liabilities long term	1

1		NET ESTATE

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3400	Services/Honoraria	3
	3407	Commissions	3
	3680	Various income	3
3		TOTAL INCOME	00

		EXPENSES
	4090	Discounts	4
	5000	Salaries employees	4
	5700	Contribution to old age insurance and unemployment	4
	5800	Other personnel expenses	4
	6000	Rent	4
	6100	Cleaning and Upkeep	4
	6210	Fuel	4
	6280	Shipping charges	4
	6300	Insurances	4
	6402	Electricity	4
	6410	Heating expenses	4
	6430	Water	4
	6460	Garbage	4
	6500	Office supplies	4
	6510	Telephone	4
	6640	Transportation	4
	6800	Depreciation and value adjustments of fixed assets	4
	6900	Financial costs	4
	8900	Taxes	4
4		TOTAL EXPENSES	00

00		TOTAL OPERATING RESULT

Accounting for sole proprietorship (chart of accounts SME) | Double-entry accounting

Switzerland

Double-Entry Accounting

Business

This template features an SME chart of accounts, structured with subdivisions of accounts into various subtotal groups and general total groups. It follows a step-by-step format, allowing you to view the composition of the financial result even at intermediate stages. Numerous functions enable faster entry of transactions and automatically generate account ledgers, journals, balance sheets, and income statements. Open the template from our WebApp or directly from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

Template with SME Chart of Accounts, compliant with the rules established in the Swiss Code of Obligations (Art. 957 and following). Ideal for managing the accounting of a business with an annual turnover of at least CHF 500,000.

You can customize the accounts to suit your specific needs.
To streamline data entry, you can use bank data import with the Rules feature: for each imported transaction, you assign a keyword (Rule) and complete all other fields of the record (e.g., counterpart, cost center). For subsequent imports, the program automatically completes the record whenever it detects the keyword in the imported data, significantly reducing work time and minimizing errors.

Many automation features, such as bank data import with Rules, filtering, and other advanced functions, are available exclusively in the Advanced plan of Banana Accounting Plus.

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 all the details and guidance needed to manage your accounting effectively:

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Company XXX

Accounting 2025

Basic Currency: CHF

Double-entry

Table: Accounts
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
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

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
	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 at the beginning of the financial year	28
	2850	Private account	28
	2970	Profit / Loss for the year	28
2891		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	2891

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

Small businesses with a maximum turnover of CHF 500,000 | Double-entry accounting | Without subgroups

Switzerland

Double-Entry Accounting

Business

The template is ideal for accounting with an annual turnover below CHF 500,000. The structure of the chart of accounts is very simple, with accounts summarized in the main groups (assets, liabilities, costs, and revenues) and without subdivisions into subgroups. At the end of the chart of accounts, three cost centers are set up, which can be customized to meet your needs. Once transactions are entered, the program automatically generates account ledgers, journals, balance sheets, and income statements. There are many features to speed up transaction entry, including saved rows and bank data import using Rules. Open the template from our WebApp or directly from the program, and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

The program includes numerous features to work efficiently and achieve professional results:

Import bank statement data for quick and accurate transaction entry.
Create and print invoices with the Swiss QR code by simply setting up the customer subledger with cost center CC3.
Set up Rules to save and automate the completion of imported transactions from bank statements.
Manage cost centers, customizable to your needs, for detailed insights into specific accounts.
Create budgets and financial forecasts to anticipate cash flow evolution, plan for investments, and simulate profitability.
Print all the reports you need: Balance sheets, journals, account ledgers, VAT reports, open invoices, and much more.

Many automation features, such as bank data import with Rules, filtering, and other advanced functions, are available exclusively in the Advanced plan of Banana Accounting Plus.

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 all the details and guidance needed to manage your accounting effectively:

Invoice tutorial, revenue accounting | Double-entry accounting

Switzerland

Double-Entry Accounting

Education

This tutorial shows the innovative method of Banana Accounting Plus to create invoices (in this case, without VAT). To test all the features, open this file, enter your clients' data in the Accounts table, and record the invoice items in the Transactions table, then proceed with printing. By entering both the Debit and Credit accounts, the invoice will automatically be recorded in the accounting system. Open the template from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open tutorial in WebApp

Download tutorial file

Documentation: Double-Entry Accounting

Template documentation

Description

A simple and brief chart of accounts tutorial, in which we provide examples of transactions to create invoices without VAT. The file also includes the Items table, where you can enter data for the items or services to be invoiced. The data entered in the Items table is automatically retrieved in the Transactions table.

If you want to test the invoice printing functions with QR code, you can start with this template.

Create the file and test the Invoice features.

Open the tutorial with the Banana Accounting WebApp.
Use the command File > File Properties to set the period, your company's name, and the base currency.
With the command File > Save As, save the file, for example, as "Rossi-SA-20xx.ac2".
In the Accounts table, enter the details of one of your clients. In the Addresses view, you can complete the information with the full address, country code, and the client's language.
In the Items table, input the data for your products or services to be invoiced.
In the Transactions table, you'll find examples of transactions covering various invoicing scenarios. You can delete the rows and enter the details of your invoice. By entering the Debit and Credit accounts, the invoice is simultaneously recorded in the accounting system.
Select the menu Reports > Customers > Print Invoices, and click OK to preview the documents.
To explore the different available print templates, consult the Invoice Layouts pages.
For customizing invoices, refer to the page Advanced Entry - Type Column.

You can find all the information on creating and printing invoices with a QR code on the page Create and Print Invoices with Swiss QR Code.

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open

Additional Resources

Import data from bank statements
Set up Rules to store and automate the completion of entries imported from bank statements
Manage cost centers, customisable to suit your needs for detailed insights into specific accounts
Create budgets and financial forecasts
Print all the reports you need: Balance Sheets, Journal, Account Ledgers, VAT Statements, Open Invoices, and much more

For some features, a subscription to the Advanced plan of Banana Accounting Plus is required. For example, this includes using the new features like Rules, Temporary Row Filter, and Sort. Check out all the features available in the Advanced plan.

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Invoices 2025

Basic Currency: CHF

Double-entry

Table: Accounts
Group	Account	Description	Sum In
		BALANCE SHEET
		Assets
	1020	Bank account	1
10		Customers ledger	1
1		Total assets	00

		Liabilities
20		Suppliers ledger	2
297		Annual profit or loss	2
2		Total liabilities	00

		PROFIT & LOSS STATEMENT
		Revenues & Expenses
	3000	Revenues from product A	4
	3001	Revenues from product B	4
	3400	Revenue from services	4
	3600	Other revenues	4
	3800	Discounts	4
4		Total Revenue & Expenses	02

02		Profit/Loss for Profit & Loss Statement	297

00		Difference should be = 0 (blank cell)


		CUSTOMERS LEDGER
	1100	Customer A	DEB
	1101	Customer B	DEB
	1102	Customer C	DEB
	1103	Customer D	DEB
	1104	Customer E	DEB
DEB		Total	10

		SUPPLIERS LEDGER
	200001	Supplier A	SUP
	200002	Supplier B	SUP
	200003	Supplier C	SUP
	200004	Supplier D	SUP
	200005	Supplier E	SUP
SUP		Total	20

Table: Items
Group	Item	Description	Sum In
	A00	Oak chair	1
	B00	Oak table	1
	C00	Assembly	1
1		Total

Legal entities, SME, Accounts Receivable/Payable | Double-entry accounting

Switzerland

Double-Entry Accounting

Business

Turnover-Based Accounting Model for an SA or Sagl Without VAT Obligation. Many automation features significantly reduce working time while delivering professional results. With the automated import of data from bank statements and the Rules, you can enter transactions without errors. The customer and supplier ledger is already set up to create invoices with or without the Swiss QR code, send reminders, and generate reports to monitor deadlines. You can make forecasts, obtain the Balance Sheet and Income Statement, Account Cards, Journal, and many other reports. If you need more detailed information for a sector, branch, or product, you can set up cost/profit centers or adopt segments. Open the model from our WebApp or directly from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

Ideal model for managing the accounting of an SA or Sagl without VAT obligation and with an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME framework and includes the customer/supplier ledger, suitable for those managing accounting based on turnover.

In the Accounts table, at the end of the chart of accounts, you will find the customer and supplier ledger set up with accounts linked to assets and liabilities, respectively; therefore, the balances will appear in the Balance Sheet.
All customer and supplier invoices are recorded at the time of issuance and receipt.

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.

To reopen the saved file, click on File > Open.

With this model, you can:

Create invoices to send to customers by using the customer account in the Debit column and the revenue account in the Credit column. This way, the invoice will already be recorded and integrated into your accounting file.
Record invoices received from suppliers, including scanning QR codes, and create payment orders (pain.001). Pain.001 files are XML messages containing payment details that can be sent to financial institutions supporting this format. More information: Payment orders with pain.001 (available only with the Advanced plan).
Import all transactions from bank, postal, or credit card statements using Rules for fully automated recordings (available only with the Advanced plan).
Manage cost centers to obtain detailed insights into specific accounts.
Create budgets and financial forecasts to monitor cash flow, ensure you can meet future obligations, predict revenues and expenses, and evaluate different scenarios to assess your company’s profitability.
Print all the reports you need: Balance Sheets, Journal, Account Cards, Open Invoices, and much more.

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.

Check out our tutorial for Turnover-Based Accounting as well.

In our Documentation, you will find many insights to help you manage accounting like a professional:

Template preview

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Company XXX

Accounting 202024

Basic Currency: CHF

Double-entry

Table: Accounts
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 Debitors	110
	1109	Provision for Doubtful Debts	110
110A		Clients or Debtors	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 share-holder	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
200A		Suppliers or creditors	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 share-holders	220
	2261	Dividends	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	Share capital, rights, foundation capital	280
280		Capital or capital of the foundation	28
	2900	Legal reserves	290
	2940	Revaluation reserves	290
290		Legal reserves	28
	2950	Legal reserve from profit	295
295		Legal reserve from profit	28
	2960	Optional reserves from profit	296
296		Optional reserves from profit	28
	2970	Profit / Loss carried forward	297
29A		Profit / Loss for the year	297
297		Profit / Loss from Balance Sheet	28
	2980	Treasury stock, shares, rights of investment (negative)	298
298		Treasury stock, shares, rights of investment (negative)	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	29A

00		Difference should be = 0 (blank cell)


		CLIENTS/DEBTORS
	110001	Company 1	DEB1
	110002	Company 2	DEB1
	110003	Company 3	DEB1
DEB1		Total Clients/Debtors	110A


		SUPPLIERS/CREDITORS
	200001	Company 1	CRE1
	200002	Company 2	CRE1
	200003	Company 3	CRE1
CRE1		Total suppliers/Creditors	200A


		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

Legal entities, SMEs, Customer/Supplier Ledger with CC3 (cash principle) | Double-entry Accounting

Switzerland

Double-Entry Accounting

Business

This model is designed to manage the cash-based accounting for a SA or Sagl without VAT obligations. The customer ledger is configured with CC3. Numerous features automate the entry of records, calculations, and VAT reporting, verify and flag errors, and provide outputs such as Balance Sheets and Income Statements, Account Sheets, Journals, financial forecasts and budgets, as well as invoices with Swiss QR codes. Optimize and accelerate your work with professional results. Open the model from our WebApp or directly from the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

Ideal model for managing cash-based accounting for a SA or Sagl, without VAT liability and with an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME schema and includes the customer/supplier ledger, suitable for those who use cash-based accounting.

In the Accounts table, at the end of the chart of accounts, you will find the customer and supplier ledger set up with the cost and profit center CC3. There is no connection with assets and liabilities.
All invoices from customers and suppliers are recorded in the CC3 cost and profit center accounts.

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.

To reopen the saved file, click on File > Open.

With this model, you can:

Create invoices to send to customers by using the CC3 column in the Transactions table (cost centers view).
Create Payment Orders (pain.001).The pain.001 files are XML messages that contain the details for making payments and can be sent to financial institutions that recognize this format. For more information, see Payment Orders pain.001 (available only with the Advanced plan).
Import all transactions from bank, postal, or credit card statements using Rules for fully automated recordings (available only with the Advanced plan).
Manage cost centers to obtain detailed insights into specific accounts.
Create budgets and financial forecasts to monitor cash flow, ensure you can meet future obligations, predict revenues and expenses, and evaluate different scenarios to assess your company’s profitability.
Print all the reports you need: Balance Sheets, Journal, Account Cards, Open Invoices, and much more.

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.

Template preview

Show Preview

Company XXX

Accounting 2025

Basic Currency: CHF

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1020	Bank account	100
	1045	Credit cards / Debit cards	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
	1179	Source tax	114
	1180	Receivables from social insurances and social security institutions	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
	1230	Auxiliary material	120
	1231	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 shareholder	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		Movable tangible assets	14

	1600	Commercial buildings	160
160		Fixed tangible assets	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	Unpaid share capital, nominal capital, participation certificate capital or foundation capital	180
180		Unpaid share capital or 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 interest-bearing debts	20

	2206	Withholding tax	220
	2208	Direct taxes	220
	2210	Other short-term debts	220
	2260	Due to share-holders	220
	2261	Dividends	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 onerous debts	24

	2500	Other long-term debts (non-onerous)	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	Share capital, nominal capital, participation certificate capital or foundation capital	280
280		Share capital or capital of the foundation	28
	2900	Premium at foundation or in the event of a capital increase	290
	2903	Reserves from capital contributions	290
	2950	Legal retained earnings	290
	2955	Revaluation reserve	290
	2960	Optional reserves from profit	290
290		Reserves	28
	2965	Treasury stock, shares, rights of investment (negative)	296
296		Treasury stock, shares, rights of investment (negative)	28
	2970	Profit / Loss carried forward	297
2979		Profit / Loss for the year	297
297		Profit / Loss from Balance Sheet	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
	3810	Credit/debit card fees	30
30		Net revenues from supplies and services	3
	3900	Changes in finished products inventories	39
	3901	Changes in semi-finished products inventories	39
	3940	Changes in non-invoiced services value	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
	4800	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	Daily sickness 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 movable tangible assets	61
	6105	Leasing costs of movable tangible assets	61
61		Maintenance, repairs and replacement of movable tangible assets	6
	6200	Repairs	62
	6210	Fuel	62
	6220	Car insurance	62
	6260	Car leasing and rental	62
	6270	Private share of vehicle expenses	62
	6280	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		Result from non-operating activities	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	2979	1

00		Difference should be = 0 (blank cell)


		Clients ledger
	;110001	Bianchi Ltd.	CLI
	;110002	Rossi Francesco	CLI
	;110003	John Smith	CLI
	;110004	Rossier Anne	CLI
	;110005	Müller Ltd.	CLI
CLI		Total clients

		Suppliers ledger
	;200001	Alberti Sergio	SUP
	;200002	Fumagalli Lorenzo	SUP
	;200003	Color Ltd.	SUP
	;200004	Martini LLC.	SUP
SUP		Total suppliers


		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

Table: Items
Group	Item	Description	Sum In
	AD-1	Chairs category A	10
	AD-2	Chairs category B	10
10		Total chairs category A and B

	AB-1	Tables category A	12
	AB-2	Tables category B	12
12		Total tables category A and B

Partnerships, general and limited , SMEs, cash-based accounting | Double-entry accounting

Switzerland

Double-Entry Accounting

Business

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.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

The program includes many features that help you work efficiently and achieve professional results:

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:

Template preview

Show Preview

Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry

Table: Accounts
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

Company with Customers/Suppliers | Double-Entry Accounting with Multi-Currency

Switzerland

Double-Entry Accounting with foreign currencies

Business

Ideal model for the accounting of an SA or Sagl designed for companies with an annual turnover of CHF 500,000 or more, including accounts in foreign currencies. The file, based on double-entry accounting, includes an Exchange Rates table and columns to manage accounts in foreign currencies. For each currency, you can set the exchange rate freely, and every time you record a transaction, the program automatically calculates the equivalent value in the base currency. Exchange rate differences are also calculated automatically. You have access to features for automated checks and controls to prevent errors. If you need to present reports and balance sheets abroad, you can set up accounting in a second currency to display balances in both the base currency and the secondary currency. Open the model from our WebApp or directly in the program, and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

Model for managing the accounting of an SA or Sagl with VAT and an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME scheme and includes customer/supplier ledgers, ideal for companies that manage accounting based on turnover.
In the Accounts Table, at the end of the chart of accounts, you will find the customer and supplier ledgers set up with accounts linked to assets and liabilities, respectively; thus, the balances will appear in the Balance Sheet.
All customer and supplier invoices are recorded at the time of issuance and receipt.

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 the Exchange Rates table, set foreign currencies always in reference to the base currency and their exchange rates. Opening rates are set only the first time you use Banana Accounting. At the transition to the new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.
In the Chart of Accounts, set up your accounts in foreign currencies and the account for recording exchange rate differences.
In the File Properties (Basic Data), under the Foreign Currency section, indicate the accounts for exchange rate differences and, if necessary, set up a second currency for your accounting.
In the Exchange Rates table, set the rates for foreign currencies.

You are ready to register!

You can register all possible cases of foreign currency transactions, including transfers and operations that do not involve the base currency.

In our Documentation, you will find detailed explanations and topics on multi-currency accounting, particularly:

Template preview

Show Preview

Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with foreign currencies

Table: Accounts
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

Table: Exchange rates
Ref.Currency	Currency	Text

CHF	EUR	Euro
CHF	USD	US Dollar

Sole proprietorship | SME | Double-entry multicurrency accounting

Switzerland

Double-Entry Accounting with foreign currencies

Business

Template for managing accounts in multiple currencies. In the chart of accounts, in addition to accounts in the base currency, you can set up as many accounts as needed in other currencies, including virtual ones. For each currency, you can define the exchange rate, and every time you record a transaction, the program automatically calculates the equivalent value in the base currency. Exchange rate differences are also handled automatically. You have access to automated checks and controls to avoid exchange rate discrepancies. If you need to present reports and financial statements abroad, you can set up the accounting in a second currency to obtain balances both in the base currency and the secondary one. Open the template from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

The multicurrency model, based on double-entry accounting, allows you to manage accounts in other currencies in addition to the base currency.

Create your file

Open the template with the Banana Accounting WebApp
From the menu File > File properties, set the period, your company name and the base currency in any currency you want.
From the menu File > Save as, save the file. It is useful to include the company name and year in the file name. For example: "Rossi-SA-20xx.ac2".
In the Exchange rates table, set the foreign currencies always in reference to the base currency and exchange rates. Opening rates are set only the first time you use Banana Accounting. At the beginning of the new year, they will be automatically carried over based on the closing rates entered on 31.12.

WARNING: if you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open.

In our Documentation you will find all the insights and topics for multicurrency accounting, including:

Sole proprietorship | SME | Simplified plan | Double-Entry Multi-Currency Accounting

Switzerland

Double-Entry Accounting with foreign currencies

Business

Ideal model for a sole proprietorship with accounts in multiple currencies in addition to the base currency. This file is designed for businesses that use currencies other than their base currency. It includes dedicated columns and an Exchange Rates table where you can set the exchange rate freely. Each time you record a transaction, the program automatically calculates the equivalent value in the base currency. Exchange rate differences are also calculated automatically. You can set up a second currency to present reports and balance sheets abroad, with balances available in both the base currency and the secondary currency. Open the model from our WebApp or directly from the program, and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

The multi-currency model based on double-entry accounting, this model allows you to manage accounts in foreign currencies as well as the base currency.

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".
In the Exchange Rates Table, set the foreign currencies always in reference to the base currency and their exchange rates. Opening exchange rates are only set the first time you use Banana Accounting. When transitioning to a new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.

ATTENTION: If you close the browser without saving, the data you entered will be lost. Always save the file on your computer.

To reopen the saved file, click File > Open.

In our Documentation, you will find detailed explanations and topics related to multi-currency accounting, including:

Template preview

Show Preview

Company XX

Accounting 2025

Basic Currency: CHF

Double-entry with foreign currencies

Table: Accounts
Group	Account	Description	Currency	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	CHF	10
	1010	Post office current account	CHF	10
	1020	Bank account	CHF	10
	1024	Bank account EUR	EUR	10
	1025	Bank account USD	USD	10
	1045	Credit cards / Debit cards	CHF	10
	1090	Internal transfers	CHF	10
	1091	Transfer account for salaries	CHF	10
	1099	Amounts to be clarified	CHF	10
	1100	Due from clients or debtors	CHF	10
	1176	Withholding tax	CHF	10
	1191	Deposits	CHF	10
	1300	Accrued income and prepaid expenses	CHF	10
10		Current assets		1

	1500	Machinery	CHF	14
	1510	Office equipment	CHF	14
	1512	Store fixtures	CHF	14
	1520	Office machines, information and communication technology	CHF	14
	1530	Vehicles	CHF	14
	1540	Tools and equipment	CHF	14
14		Fixed assets		1

1		TOTAL ASSETS		00	1


		LIABILITIES

	2000	Accounts payable	CHF	20
	2100	Short-term interest-bearing debts	CHF	20
	2300	Accruals and deferred income	CHF	20
20		Short-term third party capital		2

	2400	Due to banks	CHF	24
	2500	Other long-term debts	CHF	24
	2600	Provisions	CHF	24
24		Long-term third party capital		2

	2800	Share capital	CHF	28
	2850	Private account	CHF	28
	2970	Profit or loss carried forward	CHF	28
2891		Annual profit or loss	CHF	28	1
28		Equity		2

2		TOTAL LIALIBILITIES		00	1


		PROFIT & LOSS STATEMENT

		REVENUES

	3000	Gross revenues from manufactured products	CHF	3
	3200	Gross revenues from resale of goods	CHF	3
	3400	Gross revenues from provided services	CHF	3
	3600	Other revenues	CHF	3
	3710	Own consumption	CHF	3
	3800	Discounts	CHF	3
	3810	Credit/debit card fees	CHF	3
3		TOTAL REVENUES		02	1

		EXPENSES

	4000	Purchases	CHF	4
4		Purchases		4-6

	5600	Salaries (administration)	CHF	5
	5701	AHV, IV, EO holder	CHF	5
	5710	Family allowances	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
	5820	Travel expenses	CHF	5
	5830	Management flat-rate expenses	CHF	5
	5880	Other personal expenses	CHF	5
	5900	Temporary staff	CHF	5
5		Personnel expenses		4-6	1

		Financial charges and revenue
	6000	Rental	CHF	6
	6030	Incidental rent costs	CHF	6
	6100	Maintenance, repairs and replacement of tangible assets	CHF	6
	6200	Repairs	CHF	6
	6210	Fuel	CHF	6
	6220	Car insurance	CHF	6
	6260	Car leasing and rental	CHF	6
	6280	Transport expenses	CHF	6
	6300	Insurance for damage of items	CHF	6
	6400	Energy and disposal costs	CHF	6
	6500	Office equipment	CHF	6
	6503	Technical magazines, newspapers, periodicals	CHF	6
	6510	Phone / internet	CHF	6
	6513	Postages	CHF	6
	6520	Contributions	CHF	6
	6521	Donations, grants	CHF	6
	6530	Book-keeping fees	CHF	6
	6570	IT costs including leasing	CHF	6
	6574	Small investments	CHF	6
	6580	Licenses and updates	CHF	6
	6583	Consumables	CHF	6
	6600	Advertising expenses	CHF	6
	6641	Customer support	CHF	6
	6800	Depreciation and value adjustments of fixed assets	CHF	6
	6900	Costs for bank interests	CHF	6
	6940	Bank charges	CHF	6
	6949	Exchange rate loss	CHF	6
	6950	Financial revenues	CHF	6
	6999	Exchange rate profit	CHF	6
	8900	Direct taxes	CHF	6
6		Other operating expenses		4-6	1

4-6		TOTAL EXPENSES		02

02		Annual profit (-) or loss (+)		2891	1

00		Difference should be = 0 (blank cell)


		COST CENTERS

	.PAC	Packaging A	CHF	INV
	.RAW	Raw materials A	CHF	INV
	.AUX	Auxiliary material 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

Table: Exchange rates
Ref.Currency	Currency	Text
CHF	EUR	Euro
CHF	USD	US Dollar

General partnerships, SME | Double-entry accounting with Multi-currency

Switzerland

Double-Entry Accounting with foreign currencies

Business

Ideal template for accounting of partnerships with foreign currencies. In the chart of accounts, you can set up an unlimited number of foreign currency accounts, and in the Exchange Rates table, you can freely enter the exchange rates. All calculations for conversion into the base currency and exchange rate differences are automated. Open the model from our WebApp or from the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

Ideal model for partnership accounting. It includes all the settings and functions needed to:

Create and print invoices with the Swiss QR code.
Import data from bank statements.
Set up Rules to store and automate the completion of transactions imported from bank statements.
Manage cost centers, customizable according to your needs to track specific details of certain accounts.
Create budgets and financial forecasts.
Print all the reports you need: Balance Sheets, Journal, Account Ledgers, VAT Reports, Open Invoices, and much more.

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new Rules, Temporary Filter, and Sort Rows features.
Check out all the Advanced plan features.

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".
In the Exchange Rates Table, set the foreign currencies always in reference to the base currency and their exchange rates. Opening exchange rates are only set the first time you use Banana Accounting. When transitioning to a new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.

ATTENTION: If you close the browser without saving, the data you entered will be lost. Always save the file on your computer.

To reopen the saved file, click File > Open.

In our Documentation, you will find detailed explanations and topics related to multi-currency accounting, including:

Template preview

Show Preview

Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with foreign currencies

Table: Accounts
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 Debtors	CHF	110
	1109	Provision for Doubtful Debts	CHF	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 partner A	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
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

	2206	Withholding tax	CHF	220
	2208	Direct taxes	CHF	220
	2210	Other short-term debts	CHF	220
	2260	Due to partner A	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	Equity partner A at the beginning of the year	CHF	28
	2810	Contributions to equity/equity withdrawals partner A	CHF	28
	2820	Private account partner A	CHF	28
	2831	Profit / Loss for the year partner A	CHF	28
	2850	Equity sponsor A at the beginning of the year	CHF	28
	2860	Contributions to equity/equity withdrawals sponsor A	CHF	28
	2870	Private account sponsor A	CHF	28
	2881	Profit / Loss for the year sponsor A	CHF	28
297		Profit/loss for the period		28

28		Equity		2

2		Total liabilities		00	1


		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		297

00		Difference should be = 0 (blank cell)

					1
		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

Table: Exchange rates
Ref.Currency	Currency	Text

CHF	EUR	Euro
CHF	USD	US Dollar

Tutorial Financial Planning for Accounting Experts

Switzerland

Double-Entry Accounting

Business

Practical guide to precision financial planning for accounting experts. Step-by-step explanations on how to prepare financial planning with the same accuracy and rigor used when recording actual accounting transactions.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp Open tutorial in WebApp

Download template

Download tutorial file

Documentation: Double-Entry Accounting

Template documentation

Description

The precision financial planning is a method to build the company’s financial future with the same rigor as real accounting.

In Banana Accounting, forecasting is not separate, but integrated into the same accounting file.

In this tutorial, you will see how to create a complete forecast by entering future transactions and automatically obtaining forecast balance sheet, profit and loss statement, and cash flow. You can also simulate different scenarios.

Introduction video

To see the system in action, watch our video below:

▶ Double-entry Accounting and Budget Video

Who this tutorial is for

This tutorial is designed for:

Accounting experts
Fiduciary companies
Consultants and accountants

The goal is to show you how to quickly create a complete financial plan in the same accounting file, including:

Forecast profit and loss statement
Forecast balance sheet
- Cash flow evolution
Comparison between budget and actual results.

You can prepare the financial plan both for your company and for your clients, offering added value to your consulting services that goes beyond accounting management.

Planning structure

With Banana Accounting, you do not need to create anything new. This means you work with:

the same chart of accounts
the same Debit/Credit logic
the same analysis tools

To enter budget transactions, use:

the Budget table where you enter the transactions you expect during the year:
- enter the transaction only once
- define the frequency
- you can determine that a transaction appears within a period defined by a start and end date.

Chart of Accounts

The accounts you use are those already available in the chart of accounts. In the Accounts table, you can display the Budget column to always have forecast balances available:

menu Data > Columns setup > enable Budget column

Assets and Liabilities (Balance Sheet)

Costs and Revenue (Profit and Loss Statement)

For a more detailed forecast, if not already present, we recommend setting up and using:

Budget Table

The Budget table is the core of the forecasting system, where you enter the transactions you expect during the year or within a defined period.

For each future event, enter the data in the following columns:

Start date: the date when the transaction begins
End date: the last date by which the transaction ends (a date one or more years later can also be specified).
If the transaction will always repeat every year, you do not need to enter any date.
Repeat: repetition frequency (day, month, quarter, half-year, year)
Description: description of the transaction
Debit / Credit account: accounts available and taken from the chart of accounts
Amount: transaction amount

If needed, you can also enter VAT code, segments, or cost centers.

Based on the entered transactions, the program automatically creates all reports, with the same speed and options available in the Enhanced Balance sheet with groups, and reports the balances in the Accounts column, in the Budget view.

Complete forecast reports and comparison with actual data

Forecast reports do not only provide aggregated yearly projections. You can also analyze the data by specific periods: if a cost or revenue occurs only during certain months, the system represents it exactly in the correct periods.

For example: if a cost occurs only in June, July, and August, in the Budget table, by defining the accrual dates, the amount will be assigned exactly to the specific period in the forecast report, without any distribution across other months.

To obtain the forecast balance sheet and profit and loss statement:

From the menu Reports > Enhanced Balance sheet with groups > in the section Chart of Accounts > Columns, enable Budget

In the Enhanced Balance sheet with groups, if you display the actual, budget, and Budget difference columns, you immediately get an overall view:

Balance Sheet with actual balances, budget balances, and differences

Forecasting in Banana Accounting is not a separate document, but integrates with accounting data and evolves together with real accounting.

Profit and Loss Statement with actual balances, budget balances, and differences

With this report presentation, you can evaluate whether the company will be profitable and identify possible issues in advance.

Comparison of actual vs budget account card

With Banana Accounting financial forecasting, you can go beyond traditional forecasting. With the new Account card: Current vs/Budget extension (Beta version), you can compare an account card with both actual transactions and budget transactions.

This is a completely new feature that allows you to:

analyze in detail the actual transactions compared to the budgeted ones
easily identify variances shown in the Differences column.
progressively improve your planning capabilities.

Advantage: customer account card with actual and budget data

With Banana Accounting, for each customer you have a complete account card that integrates:

actual data → issued invoices and real payments received
forecast data → future invoices and expected payments

With Banana, the customer account card does not only show what has happened, but also what will happen, with all management details already integrated. In one single view, you can see the past, present, and future.

Using the new extension dedicated to the account card, which compares actual and budget transactions, you can analyze in detail:

Customer
Project
Cost center
Segment

To display the comparison between actual and budget data for an account, you need to:

Install the Account card current vs budget extension (Beta version)
- From the menu Extensions > Manage extensions > Accout card: current vs budget (Beta version)
In the dialog window that opens:
Double-click on Account and select from the account list the account (or category), cost center
- Two account cards related to the same account are displayed side by side
- In the last column of the budget account card, the Difference column is displayed, highlighting line by line the difference in amounts between actual and budget data.

Summary

With precision financial planning, you can:

enter detailed forecasts transaction by transaction
automatically obtain all reports
monitor liquidity and profitability
compare forecasts and actual results
progressively improve decision-making

It is not just about creating a budget, but about using an integrated system to plan and manage the financial future with professional accounting tools.

Pianificazione finanziaria separata dalla contabilità

Svizzera

Contabilità in partita doppia

Azienda

La pianificazione finanziaria separata dalla contabilità permette di creare previsioni economiche, finanziarie e patrimoniali in modo indipendente dalla contabilità generale. Consente di simulare ricavi, costi, investimenti e finanziamenti, valutarne gli effetti sulla liquidità e sull'utile e confrontare scenari alternativi. La pianificazione può essere annuale o pluriennale e offre una visione dell'evoluzione futura dell'impresa a supporto delle decisioni aziendali. Si rivolge a medio e grandi imprese e a figure specializzate che devono preparare delle pianificazioni molto dettagliate e avanzate.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp Open tutorial in WebApp

Download template

Download tutorial file

Documentation: Contabilità in partita doppia

Template documentation

Description

Questo tutorial mostra, con un esempio pratico, come creare e gestire una pianificazione economica, finanziaria e patrimoniale in un file separato dalla contabilità, inserendo nella tabella Preventivo i movimenti previsionali e analizzandone i risultati.

Maggiori info alla pagina della nostra Documentazione: Pianificazione separata dalla contabilità.

Come impostare il file della pianificazione

Per creare il file di pianificazione puoi:

partire da uno dei modelli predefiniti di contabilità in partita doppia di Banana Contabilità, anche con IVA o multimoneta
utilizzare come base il piano contabile della tua attività, se disponi già di una struttura contabile
impostare il periodo di pianificazione, la moneta base e le altre proprietà necessarie.

Nel nostro esempio viene preparata la pianificazione finanziaria di uno studio fiduciario già avviato.

Partendo dalla situazione esistente e formulando ipotesi sull'evoluzione dei clienti e delle consulenze, sugli investimenti e sull'eventuale assunzione di un nuovo collaboratore, viene elaborata una previsione per valutare l'evoluzione futura della liquidità, del risultato d'esercizio e della situazione patrimoniale.

Per creare il file:

Dal menu File > Nuovo, seleziona la tipologia di contabilità e il modello più adatto alle tue esigenze.
Dal menu File > Proprietà file > Dati base, inserisci i dati della pianificazione, come nome dell'azienda, periodo e moneta base.
Se utilizzi una contabilità multimoneta o con IVA, verifica le relative impostazioni. Nei modelli predefiniti i conti necessari, come quelli per le differenze di cambio e l'IVA, sono già predisposti.

Se nel file della contabilità la tabella Preventivo non è visibile, puoi aggiungerla dal menu Strumenti > Aggiungi Tabella Preventivo.

La tabella Registrazioni rimane comunque disponibile. Se non viene utilizzata, puoi nasconderla dal menu Dati > Disponi tabelle, impostando la tabella Registrazioni come non visibile.

Le registrazioni inserite nella tabella Preventivo vengono utilizzate per calcolare automaticamente i valori previsionali dei conti e ottenere report economici, finanziari e patrimoniali.

Struttura della pianificazione

La pianificazione viene gestita in un unico file dedicato e si basa sulla logica della partita doppia, consentendo di simulare contabilmente l'evoluzione futura dell'impresa.

Il file utilizza principalmente due tabelle:

la tabella Conti, che definisce la struttura contabile e mostra i valori risultanti dalla pianificazione;
la tabella Preventivo, nella quale vengono inserite le registrazioni previsionali e le ipotesi su cui si basa la pianificazione.

Come creare una pianificazione

Per creare la pianificazione, imposta nella tabella Conti la situazione patrimoniale iniziale e inserisci nella tabella Preventivo le operazioni future previste. Banana calcola automaticamente gli effetti delle registrazioni sulla situazione economica, finanziaria e patrimoniale.

Tabella Conti

Se hai scelto uno dei modelli predefiniti, la tabella Conti contiene già i conti necessari per iniziare la pianificazione.

Puoi personalizzare il piano contabile aggiungendo o eliminando conti e gruppi di totalizzazione in funzione delle tue esigenze. Per maggiori informazioni consulta la pagina Tabella Conti.

I saldi effettivi alla data di inizio della pianificazione possono essere riportati nella colonna Apertura e utilizzati come situazione patrimoniale iniziale da cui sviluppare le previsioni.

Per i conti dello Stato patrimoniale, i valori del Preventivo partono quindi dai saldi iniziali di apertura.

Per i conti del Conto economico, invece, prima dell'inserimento delle registrazioni previsionali i valori del Preventivo sono a zero.

Tabella Preventivo

La tabella Preventivo è il cuore della pianificazione. Qui vengono registrate le operazioni previsionali utilizzando la logica della partita doppia.

Puoi pianificare, ad esempio:

ricavi e relativi incassi
acquisti e pagamenti
salari e altri costi d'esercizio
investimenti e ammortamenti
nuovi finanziamenti
rimborsi di finanziamenti e relativi interessi
altre operazioni previste.

La tabella permette inoltre di gestire facilmente le operazioni ricorrenti. Non è necessario inserire manualmente una registrazione per ogni ricorrenza: attraverso le colonne Data inizio, Data fine e Ripeti puoi definire la periodicità dell'operazione, ad esempio giornaliera, mensile, trimestrale, semestrale o annuale.

Banana calcola automaticamente le ricorrenze e i relativi valori complessivi. In questo modo la pianificazione diventa dinamica e i report previsionali tengono conto automaticamente della periodicità delle operazioni.

Effetti della pianificazione

Ogni registrazione inserita nella tabella Preventivo produce automaticamente i relativi effetti economici, finanziari e patrimoniali.

Una registrazione previsionale può quindi incidere contemporaneamente sulla liquidità, sui conti dello Stato patrimoniale, sui ricavi e sui costi del Conto economico e, di conseguenza, sull'utile o sulla perdita prevista.

Non è necessario predisporre formule separate per collegare questi elementi: gli effetti derivano automaticamente dalle registrazioni in partita doppia.

Nell'esempio puoi osservare come cambiano gli importi nelle colonne Preventivo e Differenza preventivo dopo l'inserimento delle operazioni previsionali.

Impatto sullo Stato patrimoniale e sulla liquidità

Dopo l'inserimento delle prime registrazioni previsionali, la liquidità prevista passa dal valore iniziale di CHF 104'400.00 a CHF 197'890.00.

Impatto sul Conto economico

Il Conto economico viene aggiornato automaticamente sulla base delle registrazioni previsionali e determina l'utile o la perdita prevista.

Modificare ipotesi e simulare scenari

Una volta creata la pianificazione di base, puoi modificare le ipotesi e simulare scenari alternativi per confrontarne i risultati con quelli della pianificazione iniziale.

Puoi aggiungere nuove registrazioni previsionali, modificare quelle esistenti oppure utilizzare quantità, prezzi, variabili e formule per verificare come il cambiamento di determinate ipotesi influisce sui risultati complessivi.

Quando un dato viene modificato, Banana ricalcola automaticamente gli effetti collegati, permettendo di verificare immediatamente l'impatto sulla liquidità, sul risultato d'esercizio e sulla situazione patrimoniale.

Ipotesi: aumento delle consulenze del 10%

Supponiamo di voler valutare gli effetti di un aumento del 10% delle consulenze.

Nella tabella Preventivo puoi utilizzare quantità, prezzi unitari, variabili e formule:

visualizza le colonne Quantità, Prezzo unitario e Formula
inserisci i valori nelle colonne Quantità e Prezzo unitario
definisci una variabile per lo scenario di base, ad esempio a = 1
modifica la variabile per simulare un aumento del 10%, ad esempio a = 1.1
nella colonna Formula inserisci la formula che utilizza la variabile.

Modificando la variabile, Banana ricalcola automaticamente le registrazioni previsionali interessate e i relativi risultati.

Ipotesi: assunzione di un nuovo collaboratore dal 01.07.2026

Per valutare l'impatto dell'assunzione di un nuovo collaboratore, nella tabella Preventivo vengono aggiunte le registrazioni previsionali necessarie con data di inizio 01.07.2026.

Oltre al salario devono essere considerate anche le relative componenti, come i contributi e gli altri costi del personale previsti.

Banana permette così di verificare l'impatto della nuova assunzione sui costi del personale, sul risultato d'esercizio e sulla liquidità.

Ipotesi: investimento in nuovo hardware finanziato con un prestito bancario

Supponiamo di pianificare l'acquisto di nuovo hardware per CHF 10'000, finanziato tramite un prestito bancario con un tasso d'interesse del 2.10%.

Nella tabella Preventivo vengono inserite le registrazioni previsionali relative all'investimento e al finanziamento, indicando la data prevista dell'operazione, nell'esempio 01.08.2026.

Per completare la previsione vengono inoltre considerati gli interessi sul finanziamento. Al 31.12 è possibile utilizzare una formula o una variabile per calcolare gli interessi relativi ai cinque mesi da agosto a dicembre e registrare il relativo costo previsto.

In questo modo è possibile valutare contemporaneamente l'impatto dell'operazione sugli investimenti, sull'indebitamento, sugli interessi, sulla liquidità e sul risultato d'esercizio.

Effetti delle ipotesi nei report previsionali

I dati inseriti nella tabella Preventivo possono essere utilizzati per ottenere i principali report economici, finanziari e patrimoniali previsionali.

Dal menu Report > Bilancio abbellito con gruppi, nella sezione relativa ai conti puoi attivare Bilancio e Conto economico e, nella sezione Colonne, selezionare i dati del Preventivo.

Puoi così ottenere lo Stato patrimoniale previsionale e il Conto economico previsionale e verificare gli effetti delle ipotesi inserite nella pianificazione.

Nell'esempio, tutte le variazioni previsionali ipotizzate, aumento del 10% delle vendite, assunzione di un nuovo dipendente e investimento finanziato con un prestito bancario, modificano i risultati della pianificazione rispetto a quelli previsti inizialmente. I relativi effetti si riflettono sullo Stato patrimoniale e sul Conto economico, determinando nuovi valori previsti per la liquidità e l'utile d'esercizio.

Nello stesso scenario, il Conto economico previsionale permette di confrontare i ricavi e l'utile previsto con quelli della pianificazione di base.

Proiezioni pluriennali

Con Banana Contabilità puoi estendere la pianificazione su più esercizi e creare proiezioni pluriennali.

Per impostare una pianificazione pluriennale, nella tabella Preventivo occorre inserire il movimento previsionale per ciascun anno della pianificazione. Per ogni movimento vengono indicate la relativa data di inizio e di fine periodo, fino a raggiungere la data finale prevista dalla pianificazione.

Gli importi possono essere modificati di anno in anno per tenere conto delle variazioni previste. Ad esempio, puoi prevedere un aumento dei ricavi, una variazione dei costi, nuovi investimenti o una diversa evoluzione dei finanziamenti.

Una volta inserite le previsioni per i diversi esercizi, puoi ottenere report pluriennali e analizzare, anno per anno, l'evoluzione prevista del Conto economico, dello Stato patrimoniale, della liquidità, degli investimenti, dei finanziamenti e dell'indebitamento.

Analizzare i risultati della pianificazione

Una volta completata la pianificazione, puoi analizzare i risultati per l'intero periodo oppure suddividerli per anno. Questo permette di confrontare l'evoluzione prevista della situazione patrimoniale e del Conto economico nel corso di più esercizi.

Per visualizzare e stampare i report:

dal menu Report > Bilancio abbellito con gruppi
nella sezione Intestazione e piè di pagina, inserisci l'intestazione della pianificazione
nella sezione Colonne, attiva la voce Preventivo, sia per il Bilancio sia per il Conto economico
nella sezione Periodo, seleziona Tutto il periodo
nella sezione Suddivisione, seleziona Anno
fai clic su OK.

Esempio di pianificazione pluriennale per lo Stato patrimoniale

Esempio di pianificazione pluriennale per il Conto economico

In particolare, puoi verificare:

se la liquidità prevista è sufficiente durante il periodo di pianificazione
come evolvono ricavi, costi e risultato d'esercizio
l'impatto degli investimenti sulla liquidità e sulla situazione patrimoniale
l'evoluzione dei finanziamenti e dell'indebitamento
come cambia il patrimonio netto
se le ipotesi formulate risultano economicamente e finanziariamente sostenibili.

Modificando le ipotesi e le registrazioni nella tabella Preventivo, Banana ricalcola automaticamente i risultati della pianificazione. Puoi così confrontare scenari alternativi e valutarne gli effetti sulla liquidità, sul risultato d'esercizio e sulla situazione patrimoniale, utilizzando i risultati previsionali come supporto alle decisioni aziendali.