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PPP Condominium management | Double-entry

Switzerland
Double-Entry Accounting
Other

Chart of accounts for condominium ownership accounting with register of condominium owners. With transaction examples.

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PPP Administration

Accounting 2024

Basic Currency: CHF

Double-entry

Table: Accounts
Group Description Sum In Gr1
    BALANCE SHEET    
         
    ASSETS    
  1000 Cash on hand 10  
  1020 Bank - ordinary management 10  
  1025 Bank - reconstruction fund 10  
  1300 Prepaid expenses 10  
10   Current assets 1  
         
  1510 Office furniture and equipment 14  
  1540 Tools and equipment 14  
14   Fixed assets 1  
         
1   TOTAL ASSETS 00 1
         
         
    LIABILITIES    
  2030 Deposits received 2  
  2300 Accrued expenses 2  
  2354 Reconstruction fund 2  
297   Profit/loss for the period 2 1
         
2   TOTAL LIABILITIES 00 1
         
         
    PROFIT & LOSS STATEMENT    
         
    REVENUE FOR THE ACCOUNTING PERIOD    
  3200 Received from ordinary condominial charges 3  
  3300 Received for the reconstruction fund 3  
  3400 Other income 3  
         
3   TOTAL REVENUE FOR THE ACCOUNTING PERIOD 02 1
         
    EXPENSES    
         
  5000 Janitor's salary 4  
  5700 Contribution to old age insurance and unemployment 4  
  6030 Cable TV (10 apartments) 4  
  6041 Upkeep garden 4  
  6042 Cleaning material and equipement 4  
  6045 Snow removal 4  
  6050 Upkeep fire extinguishers 4  
  6056 Upkeep & expenses garage 4  
  6100 Maintenance & repairs 4  
  6105 Maintenance & telephone elevator 4  
  6300 Insurances 4  
  6361 Taxes and fees for authorizations 4  
  6402 Electricity 4  
  6405 Other heating expenses (subscriptions) 4  
  6410 Heating expenses (gas) 4  
  6430 Water 4  
  6462 Taxes for water channels 4  
  6530 Management 4  
  6790 Various/Emergencies 4  
  6900 Financial costs 4  
  6950 Financial revenue 4  
         
4   TOTAL EXPENSES 02  
         
         
02   Profit (-) / loss (+) from Profit/Loss Statement 297  
         
00   Difference should be = 0 (blank cell)    
         
         
    COST CENTERS    
         
  .O1 Owner 1 PR  
  .O2 Owner 2 PR  
  .O3 Owner 3 PR  
  .O4 Owner 4 PR  
  .O5 Owner 5 PR  
  .O6 Owner 6 PR  
  .O7 Owner 7 PR  
  .O8 Owner 8 PR  
  .O9 Owner 9 PR  
  .O10 Owner 10 PR  
PR   Total projects    
         

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