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Company with Customers/Suppliers | Double-Entry Accounting with Multi-Currency
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.
Abrir na Banana WebApp
Abra a Banana Accounting Plus no seu navegador sem qualquer instalação. Personalize o modelo, introduza as transacções e guarde o ficheiro no seu computador.
Open template in WebAppTemplate 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.
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.
- In the Exchange Rates table, set foreign currencies always in reference to the base currency and their exchange rates. Opening rates are set only the first time you use Banana Accounting. At the transition to the new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.
- In the Chart of Accounts, set up your accounts in foreign currencies and the account for recording exchange rate differences.
- In the File Properties (Basic Data), under the Foreign Currency section, indicate the accounts for exchange rate differences and, if necessary, set up a second currency for your accounting.
- In the Exchange Rates table, set the rates for foreign currencies.
You are ready to register!
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
Group | Account | 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 | ||||
Ref.Currency | Currency | Text |
---|---|---|
CHF | EUR | Euro |
CHF | USD | US Dollar |