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Multi-Currency Accounting with VAT, chart of accounts SME short (until 500'000 CHF turnover)
Switzerland
Double-Entry Accounting with vat/sales tax and foreign currencies
Business
Ideal for companies with VAT, that do not exceed the annual turnover of CHF 500,000.00. Also includes accounts in foreign currencies and cost centers.
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Company XX
Accounting 2024
Basic Currency: CHF
Double-entry with foreign currencies and VAT/Sales tax
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 | ||
1030 | Bank account EUR | CHF | 10 | ||
1040 | Bank account USD | CHF | 10 | ||
1090 | Internal transfers | EUR | 10 | ||
1091 | Transfer account for salaries | USD | 10 | ||
1099 | Amounts to be clarified | CHF | 10 | ||
1100 | Due from Clients or Debtors | CHF | 10 | ||
1176 | Withholding tax | CHF | 10 | ||
1191 | Securities | CHF | 10 | ||
1300 | Prepaid expenses | CHF | 10 | ||
10 | Current assets | 1 | |||
1500 | Machinery | CHF | 14 | ||
1510 | Office equipment | CHF | 14 | ||
1512 | Store fixtures | CHF | 14 | ||
1520 | Office machinery | CHF | 14 | ||
1521 | IT Hardware | CHF | 14 | ||
1526 | Software | CHF | 14 | ||
1530 | Vehicles | CHF | 14 | ||
14 | Fixed Assets | 1 | |||
1 | TOTAL ASSETS | 00 | 1 | ||
LIABILITIES | |||||
2000 | Suppliers | CHF | 20 | ||
2100 | Due to banks short-term | CHF | 20 | ||
2200 | VAT Due | CHF | 20 | ||
2201 | VAT according to VAT report | CHF | 20 | ||
2300 | Accrued expenses | CHF | 20 | ||
20 | Short-term third party capital | 2 | |||
2400 | Due to banks | CHF | 24 | ||
2420 | Financial leasing commitments | 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 (Loss) carried forward | CHF | 28 | ||
297 | Profit/Loss for the period | CHF | 28 | 1 | |
28 | Equity | 2 | |||
2 | TOTAL LIABILITIES | 00 | 1 | ||
PROFIT & LOSS STATEMENT | |||||
REVENUE | |||||
3000 | Earnings from own products | CHF | 3 | ||
3400 | Earnings from services rendered | CHF | 3 | ||
3490 | Discounts | CHF | 3 | ||
3600 | Other revenues and services | CHF | 3 | ||
3710 | Own consumption | CHF | 3 | ||
3809 | VAT flat tax rate | CHF | 3 | ||
3 | TOTAL REVENUE | 02 | 1 | ||
EXPENSES | |||||
4000 | Purchases | CHF | 4 | ||
4 | Total Purchases | 4-6 | |||
5600 | Salaries - Administration | CHF | 5 | ||
5700 | Contribution to old age insurance and unemployment | 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 and entertainment expenses effective | CHF | 5 | ||
5830 | Travel and entertainment expense allowance | CHF | 5 | ||
5880 | Other personal expenses | CHF | 5 | ||
5900 | Temporary staff | CHF | 5 | ||
5 | Total expenses for personnel | 4-6 | 1 | ||
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 | ||
6300 | Insurance for damage of items | CHF | 6 | ||
6402 | Electricity | CHF | 6 | ||
6410 | Heating expenses | CHF | 6 | ||
6430 | Water | CHF | 6 | ||
6460 | Garbage | CHF | 6 | ||
6500 | Office supplies | CHF | 6 | ||
6503 | Technical magazines, newspapers, periodicals | CHF | 6 | ||
6510 | Phone | CHF | 6 | ||
6511 | Hosting at third party | CHF | 6 | ||
6513 | Postage | CHF | 6 | ||
6520 | Taxes and fees | CHF | 6 | ||
6521 | Donations | 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 | ||
6641 | Customer support | CHF | 6 | ||
6642 | Gifts to customers | CHF | 6 | ||
6800 | Depreciation and value adjustments of fixed assets | CHF | 6 | ||
6900 | Costs for bank interests | CHF | 6 | ||
6949 | Exchange rate loss | CHF | 6 | ||
6950 | Financial revenue | CHF | 6 | ||
6999 | Exchange rate profit | CHF | 6 | ||
8900 | Cantonal and communal taxes | CHF | 6 | ||
6 | Total general expenses | 4-6 | 1 | ||
4-6 | TOTAL EXPENSES | 02 | |||
02 | Profit/Loss for Profit & Loss Statement | 297 | 1 | ||
00 | Difference should be = 0 (blank cell) | ||||
COST CENTERS | |||||
,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 |
VAT Code | Description | %VAT |
---|---|---|
Explanations | ||
V = Sales (200) | ||
VS = Discount sales and services (235) | ||
B = Acquisition tax (38x) | ||
M = Expenses for material and services (400) | ||
I = Investments and other operating expenses (405) | ||
K = Corrections (410, 415, 420) | ||
Z = Not considered (910) | ||
VAT codes information (do not modify) | ||
id=vatcodes-che-2024.20230614 | ||
Last update: 14.06.2023 | ||
VAT Due | ||
V0 | Exempt services (220) | |
V0-E | Export services abroad (221) | |
V0-T | Transfers in the reporting procedure (225) | |
V0-N | Non-taxable services (230) | |
Decrease of income from services, see discounts | ||
V0-D | Various (280) | |
V77 | Sales and services 7.7% | 7.70 |
V81 | Sales and services 8.1% | 8.10 |
V77-B | Sales and services 7.7% (chosen) | 7.70 |
V81-B | Sales and services 8.1% (chosen) | 8.10 |
V25-N | Sales and services 2.5% | 2.50 |
V26 | Sales and services 2.6% | 2.60 |
V37 | Sales and services 3.7% | 3.70 |
V38 | Sales and services 3.8% | 3.80 |
VS77 | Discount Sales and services 7.7% | 7.70 |
VS81 | Discount Sales and services 8.1% | 8.10 |
VS25-N | Discount Sales and services 2.5% | 2.50 |
VS26 | Discount Sales and services 2.6% | 2.60 |
VS37 | Discount Sales and services 3.7% | 3.70 |
VS38 | Discount Sales and services 3.8% | 3.80 |
Taxable turnover (299) | ||
F1 | 1. Flat tax rate 2024 | |
F2 | 2. Flat tax rate 2024 | |
FS1 | Discount Sales and services 1. Flat tax rate 2024 | |
FS2 | Discount Sales and services 2. Flat tax rate 2024 | |
F3 | 1. Flat tax rate 2018 | |
F4 | 2. Flat tax rate 2018 | |
FS3 | Discount Sales and services 1. Flat tax rate 2018 | |
FS4 | Discount Sales and services 2. Flat tax rate 2018 | |
Total Flat tax rate (322-333) | ||
B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
B81 | Acquisition tax 8.1% (With VAT/Sales tax) | 8.10 |
B81-1 | Acquisition tax 8.1% (Without VAT/Sales tax) | 8.10 |
B81-2 | Acquisition tax 8.1% (VAT/Sales tax amount) | 8.10 |
Total Tax on purchases (382-383) | ||
Total VAT Due (399) | ||
Recoverable VAT | ||
M0 | Exempt material- and service expenses | |
I0 | Exempt investment and operating expenses | |
M77 | Purchase of material and services 7.7% (With VAT/Sales tax) | 7.70 |
M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
M81 | Purchase of material and services 8.1% (With VAT/Sales tax) | 8.10 |
M81-1 | Purchase of material and services 8.1% (Without VAT/Sales tax) | 8.10 |
M81-2 | Purchase of material and services 8.1% (VAT/Sales tax amount) | 8.10 |
M25 | Purchase of material and services 2.5% | 2.50 |
M26 | Purchase of material and services 2.6% | 2.60 |
M37 | Purchase of material and services 3.7% | 3.70 |
M38 | Purchase of material and services 3.8% | 3.80 |
Investment and operating expenses | ||
I77 | Investment and operating expenses 7.7% | 7.70 |
I77-1 | Investment and operating expenses 7.7% (Without VAT/Sales tax) | 7.70 |
I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
I81 | Investment and operating expenses 8.1% | 8.10 |
I81-1 | Investment and operating expenses 8.1% (Without VAT/Sales tax) | 8.10 |
I81-2 | Investment and operating expenses 8.1% (VAT/Sales tax amount) | 8.10 |
I25 | Investment and operating expenses 2.5% | 2.50 |
I26 | Investment and operating expenses 2.6% | 2.60 |
I37 | Investment and operating expenses 3.7% | 3.70 |
I38 | Investment and operating expenses 3.8% | 3.80 |
Corrections and adjustments | ||
K77-A | Subsequent adjustment of prior tax 7.7% (410) | 7.70 |
K81-A | Subsequent adjustment of prior tax 8.1 % (410) | 8.10 |
K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
K81-B | Corrections of prior tax 8.1% (415) | 8.10 |
K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
K81-C | Reductions of the deduction of prior tax 8.1% (420) | 8.10 |
F1050 | Tax computation according to form Nr. 1050 | |
F1055 | Tax computation according to form Nr. 1055 | |
Total Recoverable VAT (479) | ||
Total VAT payable (500) or VAT credit (510) | ||
Other financial flows | ||
Z0-A | Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c) | |
Z0 | Gifts, dividends, compensation for damages etc. | |
Not considered | ||
Final total for control | ||
Ref.Currency | Currency | Text |
---|---|---|
CHF | EUR | Euro |
CHF | USD | US Dollar |