In this article
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 WebAppTemplate documentation
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.
- 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.
In our Documentation, you will find many insights to help you manage accounting like a professional:
Template preview
Company XXX
Accounting 202024
Basic Currency: CHF
Double-entry
| Group | Account | Description | Sum In | Gr1 |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| ASSETS | ||||
| 1000 | Cash on hand | 100 | ||
| 1020 | Bank account | 100 | ||
| 100 | Cash and cash equivalents | 10 | 1 | |
| 1060 | Bonds and stocks | 106 | ||
| 106 | Short-term Assets listed in Stock Exchange | 10 | ||
| 1090 | Internal transfers | 109 | ||
| 1091 | Transfer account for salaries | 109 | ||
| 1099 | Amounts to be clarified | 109 | ||
| 109 | Transfer accounts | 10 | ||
| 1100 | Due from Clients or 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 | |||