In this article
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
| Group | Account | 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 | |||