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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

Template documentation

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

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

Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry

Table: Accounts
Group 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    
         
         

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