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    Company with Customers/Suppliers | Double-Entry Accounting with Multi-Currency

    Switzerland
    Double-Entry Accounting with foreign currencies
    Business

    Ideal model for the accounting of an SA or Sagl designed for companies with an annual turnover of CHF 500,000 or more, including accounts in foreign currencies. The file, based on double-entry accounting, includes an Exchange Rates table and columns to manage accounts in foreign currencies. For each currency, you can set the exchange rate freely, and every time you record a transaction, the program automatically calculates the equivalent value in the base currency. Exchange rate differences are also calculated automatically. You have access to features for automated checks and controls to prevent errors. If you need to present reports and balance sheets abroad, you can set up accounting in a second currency to display balances in both the base currency and the secondary currency. Open the model from our WebApp or directly in the program, and save the file on your computer.

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    Template documentation

    • Model for managing the accounting of an SA or Sagl with VAT and an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME scheme and includes customer/supplier ledgers, ideal for companies that manage accounting based on turnover.
    • In the Accounts Table, at the end of the chart of accounts, you will find the customer and supplier ledgers set up with accounts linked to assets and liabilities, respectively; thus, the balances will appear in the Balance Sheet.
    • All customer and supplier invoices are recorded at the time of issuance and receipt.

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    IMPORTANT: If you close your browser without saving, any entered data will be lost. Always save the file to your computer.

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    You can register all possible cases of foreign currency transactions, including transfers and operations that do not involve the base currency.

    In our Documentation, you will find detailed explanations and topics on multi-currency accounting, particularly:

    Template preview

    Company XXX

    Accounting 2024

    Basic Currency: CHF

    Double-entry with foreign currencies

    Table: Accounts
    Group Description Currency Sum In Gr1
        BALANCE SHEET      
               
        ASSETS      
               
      1000 Cash on hand CHF 100  
      1020 Bank account CHF 100  
      1024 Bank account Euro EUR 100  
      1025 Bank account USD USD 100  
    100   Cash and cash equivalents   10 1
               
      1060 Bonds and stocks CHF 106  
    106   Short-term Assets listed in Stock Exchange   10  
               
      1090 Internal transfers CHF 109  
      1091 Transfer account for salaries CHF 109  
      1099 Amounts to be clarified CHF 109  
    109   Transfer accounts   10  
               
      1100 Due from Clients or Debitors CHF 110  
      1109 Provision for Doubtful Debts CHF 110  
    110A   Clients or Debtors   110  
    110   Accounts receivable   10  
               
      1140 Advances and loans CHF 114  
      1176 Withholding tax CHF 114  
      1180 Receivables from social insurances and social security institutions CHF 114  
      1188 Source tax CHF 114  
      1190 Various short-term receivables CHF 114  
      1191 Securities CHF 114  
    114   Other short-term receivables   10  
               
      1200 Goods for resale CHF 120  
      1210 Raw materials CHF 120  
      1220 Auxiliary material CHF 120  
      1230 Consumables CHF 120  
      1260 Finished products CHF 120  
      1270 In-process products CHF 120  
      1280 Non-invoiced services CHF 120  
    120   Inventories   10 1
               
      1300 Prepaid expenses CHF 130  
      1301 Accrued income CHF 130  
    130   Prepaid Expenses   10 1
               
    10   Current assets   1 1
               
      1400 Bonds and stocks CHF 140  
      1440 Loans CHF 140  
      1460 Loan to share-holder CHF 140  
    140   Financial assets   14  
               
      1480 Investments CHF 148  
    148   Investments   14  
               
      1500 Machinery CHF 150  
      1510 Office furniture and equipment CHF 150  
      1520 Office machinery, information and communication technology CHF 150  
      1530 Motor vehicles CHF 150  
      1540 Tools and equipment CHF 150  
    150   Tangible assets   14  
               
      1600 Commercial buildings CHF 160  
    160   Tangible fixed asset management   14  
               
      1700 Patents, know-how, licences, rights and development CHF 170  
      1710 Brands CHF 170  
      1712 Models CHF 170  
      1770 Goodwill CHF 170  
    170   Intangible fixed assets   14  
               
      1850 Share capital, rights not paid or non-paid Foundation capital CHF 180  
    180   Capital or non-paid Foundation capital   14  
               
    14   Fixed Assets   1  
               
    1   Total Assets   00  
               
               
        LIABILITIES      
               
      2000 Suppliers or creditors CHF 200  
      2030 Deposits received CHF 200  
    200A   Suppliers or creditors   200  
    200   Suppliers or creditors   20 1
               
      2100 Due to banks short/term CHF 210  
      2120 Financial leasing commitments CHF 210  
      2140 Other onerous debts CHF 210  
    210   Short-term onorous debts   20  
               
      2200 VAT Due CHF 220  
      2201 VAT according to VAT report CHF 220  
      2206 Withholding tax CHF 220  
      2208 Direct taxes CHF 220  
      2210 Other short-term debts CHF 220  
      2260 Due to share-holder CHF 220  
      2261 Dividends CHF 220  
      2270 Social insurances and social security institutions CHF 220  
      2279 Source tax CHF 220  
    220   Other short-term debts   20  
               
      2300 Accrued expenses CHF 230  
      2301 Next year's revenues collected CHF 230  
      2330 Short-term provisions CHF 230  
    230   Accruals and deferred income   20  
               
    20   Short-term third party capital   2A  
               
      2400 Due to banks CHF 240  
      2420 Financial leasing commitments CHF 240  
      2430 Debenture loans CHF 240  
      2450 Loans CHF 240  
      2451 Mortgage CHF 240  
    240   Long-term onorous debts   24  
               
      2500 Other long-term debts (non-onorous) CHF 250  
    250   Other long-term debts   24  
               
      2600 Provisions CHF 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 CHF 280  
    280   Capital or capital of the foundation   28  
      2900 Legal reserves CHF 290  
      2940 Revaluation reserves CHF 290  
    290   Legal reserves   28  
      2950 Legal reserve from profit CHF 295  
    295   Legal reserve from profit   28  
      2960 Optional reserves from profit CHF 296  
    296   Optional reserves from profit   28  
      2970 Profit / Loss carried forward CHF 297  
    29A   Profit / Loss for the year   297  
    297   Profit / Loss from Balance Sheet   28  
      2980 Treasury stock, shares, rights of investment (negative) CHF 298  
    298   Treasury stock, shares, rights of investment (negative)   28  
               
    28   Equity   2  
               
    2   Total liabilities   00  
               
               
        PROFIT & LOSS STATEMENT      
               
      3000 Earnings from own products CHF 30  
      3200 Earnings from resale CHF 30  
      3400 Earnings from services rendered CHF 30  
      3600 Other revenues and services CHF 30  
      3710 Own consumption CHF 30  
      3800 Decrease in revenues CHF 30  
      3805 Losses on accounts receivable, credit variation CHF 30  
    30   Net revenues from supplies and services   3  
      3900 Change in inventories of in-process products CHF 39  
      3901 Change in inventories of finished products CHF 39  
      3940 Non-invoiced services variations CHF 39  
    39   Change in inventories and Non-invoiced services   3  
    3   Revenues from supplies and services   E1  
               
      4000 Raw materials CHF 4  
      4200 Expenses for goods for resale CHF 4  
      4400 Third party expenses CHF 4  
      4500 Energy consumption for production CHF 4  
      4900 Reduction of costs CHF 4  
    4   Costs for material, goods, services and energy   E1  
               
    E1   Gross operating result after deducting costs for materials and goods   E2  
               
      5000 Salaries CHF 5  
      5700 Contribution to old age insurance and unemployment CHF 5  
      5710 Family equalization fund 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  
      5800 Other personnel expenses CHF 5  
      5810 Training of personnel CHF 5  
      5820 Travel and entertainment expenses effective CHF 5  
      5830 Travel and entertainment expense allowance CHF 5  
      5900 Temporary staff CHF 5  
    5   Personnel expenses   E2  
               
    E2   Gross operating result after deducting personnel expenses   E3  
               
      6000 Rental CHF 60  
      6040 Cleaning of facilities CHF 60  
    60   Rental   6  
      6100 Maintenance, repairs and replacement of tangible assets CHF 61  
      6105 Leasing costs tangible assets CHF 61  
    61   Maintenance, repairs and replacement of tangible assets   6  
      6200 Repairs CHF 62  
      6210 Fuel CHF 62  
      6220 Car insurance CHF 62  
      6260 Car leasing and rental CHF 62  
      6270 Car costs - private part CHF 62  
      6282 Transportation expenses CHF 62  
    62   Vehicle and transportation expenses   6  
      6300 Insurance for damage of items CHF 63  
    63   Insurance for damage of items   6  
      6402 Electricity CHF 64  
      6410 Heating expenses CHF 64  
      6430 Water CHF 64  
      6460 Garbage CHF 64  
    64   Energy and disposal costs   6  
      6500 Office supplies CHF 65  
      6503 Technical magazines, newspapers, periodicals CHF 65  
      6510 Telephone / internet CHF 65  
      6511 Hosting at third-party CHF 65  
      6513 Postal charges CHF 65  
      6570 IT charges including leasing CHF 65  
      6580 Licenses and updates CHF 65  
      6583 Consumables CHF 65  
    65   Administrative and IT costs   6  
      6600 Advertising CHF 66  
      6642 Gifts to customers CHF 66  
    66   Advertising   6  
      6700 Various costs for the financial year CHF 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 CHF 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 CHF 69  
      6940 Bank costs CHF 69  
      6949 Exchange rate loss CHF 69  
      6950 Financial revenue CHF 69  
      6999 Exchange rate profit CHF 69  
    69   Financial costs and revenue   E5  
               
    E5   Operating result before taxes (EBT)   E6  
               
      7000 Non-operating revenue CHF 7  
      7010 Non-operating costs CHF 7  
      7500 Corporate real estate revenues CHF 7  
      7510 Corporate real estate costs CHF 7  
    7   Non-operating items   E6  
               
      8000 Extraneous costs CHF 8  
      8100 Extraneous revenue CHF 8  
      8500 Extraordinary, unique costs or costs relating to other accounting periods CHF 8  
      8510 Extraordinary, unique revenue or revenue relating to other accounting periods CHF 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 CHF 89  
    89   Direct taxes   E7  
               
    E7   Annual profit or loss   29A  
               
    00   Difference should be = 0 (blank cell)      
               
               
        CLIENTS/DEBTORS      
      110001 Company 1 CHF DEB1  
      110002 Company 2 CHF DEB1  
      110003 Company 3 CHF DEB1  
    DEB1   Total Clients/Debtors   110A  
               
               
        SUPPLIERS/CREDITORS      
      200001 Company 1 CHF CRE1  
      200002 Company 2 CHF CRE1  
      200003 Company 3 CHF CRE1  
    CRE1   Total suppliers/Creditors   200A  
               
               
        COST CENTERS      
      .PAC Packaging A CHF INV  
      .RM Raw materials A CHF INV  
      .AM Auxiliairy materials A CHF INV  
    INV   Total inventories      
               
      ,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      
               
               
    Table: Exchange rates
    Ref.Currency Currency Text
         
    CHF EUR Euro
    CHF USD US Dollar

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