Business Accounting Templates Switzerland

The Business accounting templates have chart of accounts based on the SME system (Swiss SME chart of accounts - Sterchi, Mattle, Helbing), in compliance with the Swiss Code of Obligations (articles 957-963b CO).

They are mainly divided into:

In both categories, you can have templates for:

Cash method -based accounting – Costs and revenues are recorded at the time of payment and receipt.
Accrual method-based accounting – Costs and revenues are recorded at the time of issuing invoices to customers and receiving invoices from suppliers.

Additionally, templates are included to manage accounts in both the base currency and foreign currencies.

Work quickly with automation features

The program includes many automation features that allow you to work quickly and securely.

Reuse previously entered texts
Easily reuse previously entered content without having to retype it manually.
Retrieve data from stored transactions
You can store recurring transactions in a table and retrieve them with a click, without having to re-enter the text
Import bank, postal, and credit card data
Effortlessly integrate bank, postal, and credit card data into your accounting. Numerous import formats are available to automatically retrieve the data.
VAT calculations and summaries
Automate VAT calculations and summaries for error-free tax management.
Foreign currencies
Easily account for transactions in different currencies, including cryptocurrencies. Fixed and variable exchange rates. Automated exchange rate differences.
Balance sheets, account ledgers, journals, and other reports
Generate detailed balance sheets, account ledgers, journals, and other reports with just one click.
Cost/Profit Centers and Segments
Used to analyze and monitor the performance of different areas or divisions of a company.
Invoice creation with QR codes, reminders, quotes, and delivery notes
Create invoices in a few steps, which you can integrate into your accounting file for automatic entry. If you need to create highly detailed and extensive invoices, use the features of the Estimates and Invoices application.
File checks and security
Various control functions immediately alert you to discrepancies in opening balances, transactions, bank accounts, errors in the chart of accounts, and much more.
File conversion from one type of accounting to another
If your accounting needs change, you can always convert your data into a different type of accounting file (for example, from double-entry accounting without VAT to one with VAT).

These features are included in the Professional plan. If you're looking for even more efficiency and speed in accounting work, the Advanced plan offers innovative automations to further optimize your workflow.

Bank data import using Rules
For a complete import without the need to manually enter counterpart accounts, VAT codes, cost centers, and more.
Creation of VAT Statement facsimile, both in paper and XML format, for electronic submission to the AFC
No more manual calculations to sum the amounts for different VAT codes, as everything is automated.
Temporary filtering and sorting of rows
Quickly search for data without navigating from one row to another. You can directly correct or modify the filtered rows. Once done, by removing the filter, the data will return to its previous order.
All your accounting PDF attachments in a single file
This allows you to save and archive all documents in one file. It is highly useful and convenient, especially for audits and tax reviews.
E-banking payments
You can create payments for your suppliers within your accounting file or separately, without the need to manually prepare payment transfers.
Extensions for maximum invoice customization
Offers greater flexibility to customize the position of logos, addresses, and texts.
Balance sheet and cash flow analysis
Evaluate the financial health of your company, monitor liquidity, and identify critical areas to intervene promptly. Use these analyses to plan effective strategies that improve business performance and ensure sustainable growth.
Financial forecasts and budgeting
Anticipate the financial performance to ensure the availability of necessary liquidity, plan targeted investments, and reduce waste. Optimize revenues and ensure efficient resource management, allowing you to make informed decisions and maintain financial control over your company.

Discover of the features of the Advanced plan

Tutorial

On the Tutorial pages, you will find step-by-step instructions on how to set up the file, record transactions, create invoices, import transactions using rules, and generate the balance sheet. The explanations are accompanied by images taken from sample files in the Banana program.

You can download the tutorial file, which contains not only the chart of accounts but also opening balances and sample entries. You can, of course, customize the file by changing the opening balances and replacing the sample transactions with your own.

Revenue-based accounting tutorial for SA and Sagl | SMEs (Double-entry accounting)
Invoice tutorial - Revenue-based accounting (Double-entry accounting).

Complete multilingual Swiss SME chart of accounts (for reference only)

Switzerland

Double-Entry Accounting with vat/sales tax and foreign currencies

Business

Presentation of the complete and multilingual SME accounts template. Template to be used only to see the complete list of all SME accounts. It is particularly useful when you want to add new accounts to your chart of accounts; in this case, just open the template and check the numbering to enter the correct account number, according to the rules of the Swiss Code of Obligations.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with vat/sales tax and foreign currencies

Template documentation

Description

Do not use this template to create a new accounting, but use a chart of accounts specific to your legal entity type.

Introduction

This chart of accounts template contains all the accounts and groups listed in the manual of the Swiss SME Accounting System by Sterchi, Mattle, Helbing.

We have also translated all the account descriptions into different languages, and in the liabilities section, there are all the accounts related to Share Capital/Equity, depending on the legal form of the company.

The columns and the headings of the file are in German; to change the language of the file go to the page Convert to new file.

The SME chart of accounts has been updated following the amendments to the Swiss Code of Obligations that came into force on the January 1, 2023.

List of accounts and groups

All accounts and groups are listed below for reference purposes. See also (KMU Deutsch, PME Francais, PMI Italiano).

The account preview below is in English, but the other languages are also available in the file.

Template preview

Group	Account	Description	BClass	Sum In
		Swiss chart of accounts for SME

		BALANCE SHEET

		ASSETS

	1000	Cash on hand A	1	100
	1005	Cash on hand in foreign currency A	1	100
	1020	Bank account A	1	100
	1025	Bank account in foreign currency A	1	100
	1040	Cheques	1	100
	1041	Promissory notes to collect	1	100
	1045	Credit cards / Debit cards	1	100
	1050	Short-term deposit investments	1	100
	1051	Short-term fiduciary investments	1	100
100		Cash and cash equivalents		10

	1060	Stocks (listed)	1	106
	1061	Participation certificates (listed)	1	106
	1062	Investment funds (listed)	1	106
	1063	Bonds (listed)	1	106
	1064	Cryptocurrencies	1	106
	1068	Short-term securities fluctuation reserve	1	106
	1069	Short-term securities value adjustments	1	106
	1070	Financial derivatives	1	106
	1078	Other short-term assets fluctuation reserve	1	106
	1079	Other short-term assets value adjustments	1	106
106		Short-term assets listed on the stock exchange		10

	1090	Internal transfers	1	109
	1091	Transfer account for salaries	1	109
	1099	Clarification account	1	109
109		Transfer accounts		10

	1100	Receivables Switzerland	1	110
	1101	Receivables abroad	1	110
	1102	Receivables abroad in foreign currency	1	110
	1109	Receivables towards third parties value adjustments	1	110
	1110	Receivables towards subsidiary A	1	110
	1119	Receivables towards group companies value adjustments	1	110
	1120	Receivables towards person involved A	1	110
	1121	Receivables towards member of the Board of Directors A	1	110
	1122	Receivables towards member of Executive Board A	1	110
	1123	Receivables towards group company A	1	110
	1124	Receivables towards close person A	1	110
	1125	Receivables towards auditor	1	110
	1129	Receivables towards shareholders value adjustments	1	110
110		Receivables from deliveries and services		10

	1140	Advances and loans	1	114
	1149	Other short-term receivables towards third parties value adjustments	1	114
	1150	Loans to subsidiary A	1	114
	1159	Other short-term receivables towards group companies value adjustments	1	114
	1160	Loans to person involved A	1	114
	1161	Loans to member of the Board of Directors A	1	114
	1162	Loans to member of Executive Board A	1	114
	1163	Loans to group company A	1	114
	1164	Loans to close person A	1	114
	1169	Other loans to shareholders value adjustments	1	114
	1170	Input tax on materials, goods, services and energy, cl. 4	1	114
	1171	Input tax on investments, remaining operating expenses, cl. 1/5-8	1	114
	1172	Input tax compensation under the reporting method	1	114
	1173	Input tax reduction	1	114
	1174	Input tax correction	1	114
	1175	Settlement account VAT	1	114
	1176	Withholding tax	1	114
	1177	Receivables towards Directorate General of Customs	1	114
	1178	Direct taxes	1	114
	1179	Tax at source	1	114
	1180	AHV, IV, EO, ALV current account	1	114
	1181	Current account family allowance fund	1	114
	1182	Current account pension funds	1	114
	1183	Current account accident insurance	1	114
	1184	Daily sickness benefits insurance current account	1	114
	1190	WIR accounts	1	114
	1191	Deposits	1	114
	1192	Advance payments to suppliers	1	114
	1193	Rent deposits	1	114
	1199	Other short-term receivables value adjustments	1	114
114		Other short-term receivables		10

	1200	Inventories of commercial products A	1	120
	1207	Change in commercial product inventories	1	120
	1208	Advance payments for commercial products	1	120
	1209	Commercial products inventories value adjustments	1	120
	1210	Inventories of raw materials A	1	120
	1217	Change in raw materials	1	120
	1218	Advance payments for raw materials	1	120
	1219	Raw material inventories value adjustments	1	120
	1220	Inventories of finished products	1	120
	1221	Inventories of semi-finished products	1	120
	1227	Change in production material	1	120
	1228	Advance payments for production material	1	120
	1229	Production material inventories value adjustments	1	120
	1230	Auxiliary material inventories	1	120
	1231	Consumables inventories	1	120
	1232	Packaging inventories	1	120
	1237	Change in auxiliary material and consumables	1	120
	1238	Advance payments for auxiliary material and consumables	1	120
	1239	Auxiliary material and consumables value adjustments	1	120
	1240	Compulsory inventories	1	120
	1247	Changes in compulsory inventories	1	120
	1249	Compulsory inventories value adjustments	1	120
	1250	Goods on delivery	1	120
	1257	Changes in goods on delivery	1	120
	1259	Goods on delivery value adjustments	1	120
	1260	Finished products	1	120
	1267	Changes in finished products	1	120
	1269	Finished products value adjustments	1	120
	1270	Semi-finished products	1	120
	1277	Changes in semi-finished products	1	120
	1279	Semi-finished products value adjustments	1	120
	1280	Non-invoiced services	1	120
	1287	Changes in non-invoiced services	1	120
	1289	Non-invoiced services value adjustments	1	120
120		Inventories and non-invoiced services		10

	1300	Prepaid expenses	1	130
	1301	Accrued income	1	130
	1303	Discount on liabilities	1	130
130		Accrued income and prepaid expenses		10
10		Current assets		1

	1400	Stocks	1	140
	1401	Participation certificates	1	140
	1402	Investment funds	1	140
	1403	Bonds	1	140
	1404	Cryptocurrencies (Investments)	1	140
	1408	Fixed assets securities fluctuation reserve	1	140
	1409	Fixed assets securities value adjustments	1	140
	1410	Long-term financial investments	1	140
	1411	Rent deposits	1	140
	1419	Other financial investments value adjustments	1	140
	1440	Loans	1	140
	1441	Mortgages	1	140
	1449	Long-term receivables towards third parties value adjustments	1	140
	1450	Loans to participation A	1	140
	1451	Mortgages to participation A	1	140
	1459	Long-term receivables towards participations value adjustments	1	140
	1460	Loans/Mortgages to person involved A	1	140
	1461	Loans/Mortgages to member of the Board of Directors A	1	140
	1462	Loans/Mortgages to member of Executive Board A	1	140
	1463	Loans/Mortgages to group company A	1	140
	1464	Loans/Mortgages to close person A	1	140
	1469	Long-term receivables towards shareholders value adjustments	1	140
	1470	Employer contribution reserve	1	140
140		Financial assets		14

	1480	Participation A	1	148
	1489	Participations value adjustments	1	148
148		Participations		14

	1500	Machinery and equipment	1	150
	1501	Production plants	1	150
	1507	Leased machinery and equipment	1	150
	1508	Advance payments for machinery and equipment	1	150
	1509	Depreciation and value adjustments to machinery and equipment	1	150
	1510	Furniture and installations	1	150
	1511	Workshop installations	1	150
	1512	Shop installations	1	150
	1513	Office furniture	1	150
	1517	Leased furniture and installations	1	150
	1518	Advance payments for furniture and installations	1	150
	1519	Depreciation and value adjustments to furniture and installations	1	150
	1520	Office machines	1	150
	1521	Information technology	1	150
	1522	Communication technology	1	150
	1527	Leased office machines, information and communication technology	1	150
	1528	Advance payments for office machines, information and communication technology	1	150
	1529	Depreciation and value adjustments to office machines, information and communication technology	1	150
	1530	Vehicle A	1	150
	1537	Leased vehicles	1	150
	1538	Advance payments for vehicles	1	150
	1539	Depreciation and value adjustments to vehicles	1	150
	1540	Tools and equipment	1	150
	1547	Leased tools and equipment	1	150
	1548	Advance payments for tools and equipment	1	150
	1549	Depreciation and value adjustments to tools and equipment	1	150
	1550	Storage facilities	1	150
	1557	Leased storage facilities	1	150
	1558	Advance payments for storage facilities	1	150
	1559	Depreciation and value adjustments to storage facilities	1	150
	1570	Fixed facilities	1	150
	1571	Installations	1	150
	1572	Movable structures	1	150
	1577	Leased fixed facilities and installations	1	150
	1578	Advance payments for fixed facilities and installations	1	150
	1579	Depreciation and value adjustments to fixed facilities and installations	1	150
	1590	Linen and work clothing	1	150
	1591	Moulds and models	1	150
	1597	Other leased movable tangible assets	1	150
	1598	Advance payments for other movable tangible assets	1	150
	1599	Depreciation and value adjustments to other movable tangible assets	1	150
150		Movable tangible assets		14

	1600	Commercial properties	1	160
	1601	Commercial properties land	1	160
	1606	Commercial properties renovation	1	160
	1607	Leased commercial properties	1	160
	1608	Advance payments for commercial properties	1	160
	1609	Depreciation and value adjustments to commercial properties	1	160
	1610	Factories	1	160
	1611	Factories land	1	160
	1617	Leased factories	1	160
	1618	Advance payments for factories	1	160
	1619	Depreciation and value adjustments to factories	1	160
	1620	Workshops and ateliers	1	160
	1621	Workshops and ateliers land	1	160
	1627	Leased workshops and ateliers	1	160
	1628	Advance payments for workshops and ateliers	1	160
	1629	Depreciation and value adjustments to workshops and ateliers	1	160
	1630	Warehouses	1	160
	1631	Warehouses land	1	160
	1637	Leased warehouses	1	160
	1638	Advance payments for warehouses	1	160
	1639	Depreciation and value adjustments to warehouses	1	160
	1640	Exhibition buildings	1	160
	1641	Sales buildings	1	160
	1642	Sales buildings land	1	160
	1647	Leased exhibition and sales buildings	1	160
	1648	Advance payments for exhibition and sales buildings	1	160
	1649	Depreciation and value adjustments to exhibition and sales buildings	1	160
	1650	Office and administration buildings	1	160
	1652	Office and administration buildings land	1	160
	1657	Leased office and administration buildings	1	160
	1658	Advance payments for office and administration buildings	1	160
	1659	Depreciation and value adjustments to office and administration buildings	1	160
	1660	Staff housing	1	160
	1661	Other residential buildings	1	160
	1662	Other residential buildings land	1	160
	1667	Leased residential buildings	1	160
	1668	Advance payments for residential buildings	1	160
	1669	Depreciation and value adjustments to residential buildings	1	160
	1680	Undeveloped land	1	160
	1687	Leased undeveloped land	1	160
	1688	Advance payments for undeveloped land	1	160
	1689	Depreciation and value adjustments to undeveloped land	1	160
160		Fixed tangible assets		14

	1700	Patents	1	170
	1701	Know-how	1	170
	1702	Recipes	1	170
	1709	Depreciation and value adjustments to patents, know-how and recipes	1	170
	1710	Brands	1	170
	1711	Samples	1	170
	1712	Models	1	170
	1713	Plans	1	170
	1719	Depreciation and value adjustments to brands, samples, models and plans	1	170
	1720	Licences	1	170
	1721	Concessions	1	170
	1722	Rights of use	1	170
	1723	Company rights	1	170
	1729	Depreciation and value adjustments to licences, concessions, rights of use and company rights	1	170
	1730	Copyrights	1	170
	1731	Publishing rights	1	170
	1732	Contractual rights	1	170
	1739	Depreciation and value adjustments to copyrights, publishing rights and contractual rights	1	170
	1740	In-house developed software	1	170
	1741	Purchased software and licences	1	170
	1749	Depreciation and value adjustments to software	1	170
	1750	Own development	1	170
	1751	Purchased development	1	170
	1759	Depreciation and value adjustments to development	1	170
	1770	Goodwill	1	170
	1779	Depreciation and value adjustments to goodwill	1	170
	1790	Other intangible assets	1	170
	1799	Depreciation and value adjustments to other intangible assets	1	170
170		Intangible assets		14

	1850	Unpaid share capital	1	180
	1850(2)	Unpaid nominal capital	1	180
	1850(3)	Unpaid participation certificate capital	1	180
	1850(4)	Unpaid foundation capital	1	180
	1851	Unpaid participation capital	1	180
180		Unpaid share capital or foundation capital		14
14		Fixed assets		1

1		Total assets		00


		LIABILITIES

	2000	Costs of materials and goods payables	2	200
	2001	Third-party/subcontracted services payables	2	200
	2002	Personnel expenses payables	2	200
	2004	Other operating expenses payables	2	200
	2030	Advance payments from third parties	2	200
	2050	Payables due to participation A	2	200
	2060	Payables due to person involved A	2	200
	2061	Payables due to member of the Board of Directors A	2	200
	2062	Payables due to member of Executive Board A	2	200
	2063	Payables due to group company A	2	200
	2064	Payables due to close person A	2	200
	2065	Payables due to auditor	2	200
200		Accounts payable		20

	2100	Current account A	2	210
	2107	Loan A	2	210
	2109	Mortgage A	2	210
	2111	WIR commitments	2	210
	2120	Financial leasing commitments	2	210
	2130	Bond loans	2	210
	2140	Other onerous debts due to third parties	2	210
	2150	Debts due to participation A	2	210
	2160	Debts due to person involved A	2	210
	2161	Debts due to member of the Board of Directors A	2	210
	2162	Debts due to member of Executive Board A	2	210
	2163	Debts due to group company A	2	210
	2164	Debts due to close person A	2	210
	2170	Debts due to pension funds	2	210
210		Short-term interest-bearing debts		20

	2200	VAT due	2	220
	2200A	Automatic VAT	2	220
	2201	VAT settlement account	2	220
	2202	VAT due compensation according to the reporting method	2	220
	2203	Acquisition tax	2	220
	2206	Withholding tax	2	220
	2207	Stamp duty	2	220
	2208	Direct taxes	2	220
	2209	Tax at source	2	220
	2210	Debts due to third parties	2	220
	2250	Debts due to participation A	2	220
	2260	Debts due to person involved A	2	220
	2261	Debts due to member of the Board of Directors A	2	220
	2262	Debts due to member of Executive Board A	2	220
	2263	Debts due to group company A	2	220
	2264	Debts due to close person A	2	220
	2265	Debts due to auditor	2	220
	2269	Adopted distributions (dividends)	2	220
	2270	AHV, IV, EO, ALV current account	2	220
	2271	Family allowance fund current account	2	220
	2272	Pension funds current account	2	220
	2273	Accident insurance current account	2	220
	2274	Daily sickness benefits insurance current account	2	220
220		Other short-term debts		20

	2300	Accrued expenses	2	230
	2301	Revenues received in advance	2	230
	2303	Receivables discount	2	230
	2330	Provisions for warranty commitments	2	230
	2331	Provisions for purchase commitments	2	230
	2340	Provisions for direct taxes	2	230
	2341	Provisions for indirect taxes	2	230
	2350	Provisions for repairs and maintenance	2	230
	2351	Provisions for renovation of tangible assets	2	230
	2352	Provisions for research	2	230
	2353	Provisions for development	2	230
	2354	Provisions for restructuring	2	230
	2355	Provisions for environmental protection measures	2	230
	2360	Provisions for threatening losses from ongoing business	2	230
	2370	Provisions for pension funds commitments	2	230
	2371	Provisions for salary commitments	2	230
	2380	Provisions for participations commitments	2	230
	2381	Provisions for commitments to shareholders	2	230
	2390	Provisions to ensure the lastingly prosperity of the company	2	230
	2391	Other short-term provisions	2	230
230		Accruals and deferred income, short-term provisions		20
20		Short-term third party capital		2

	2400	Loan A	2	240
	2401	Mortgage A	2	240
	2420	Financial leasing commitments	2	240
	2430	Debenture loans	2	240
	2450	Loans	2	240
	2451	Mortgages	2	240
	2470	Loans to participation A	2	240
	2471	Mortgage to participation A	2	240
	2480	Loans/Mortgages to person involved A	2	240
	2481	Loans/Mortgages to the Board of Directors A	2	240
	2482	Loans/Mortgages to member of Executive Board A	2	240
	2483	Loans/Mortgages to group company A	2	240
	2484	Loans/Mortgages to close person A	2	240
	2490	Pension funds loans	2	240
	2491	Mortgages to pension funds	2	240
240		Long-term interest-bearing debts		24

	2500	Debts due to third parties	2	250
	2550	Debts due to participation A	2	250
	2560	Debts due to person involved A	2	250
	2561	Debts due to member of the Board of Directors A	2	250
	2562	Debts due to member of Executive Board A	2	250
	2563	Debts due to group company A	2	250
	2564	Debts due to close person A	2	250
	2570	Debts due to pension funds	2	250
250		Other long-term debts		24

	2630	Provisions for warranty commitments	2	260
	2631	Provisions for purchase commitments	2	260
	2640	Provisions for direct taxes	2	260
	2641	Provisions for indirect taxes	2	260
	2650	Provisions for repairs and maintenance	2	260
	2651	Provisions for renovation of tangible assets	2	260
	2652	Provisions for research	2	260
	2653	Provisions for development	2	260
	2654	Provisions for restructuring	2	260
	2655	Provisions for environmental protection measures	2	260
	2660	Provisions for threatening losses from ongoing business	2	260
	2670	Provisions for pension funds commitments	2	260
	2671	Provisions for salary commitments	2	260
	2680	Provisions for participations commitments	2	260
	2681	Provisions for commitments to shareholders	2	260
	2690	Provisions to ensure the lastingly prosperity of the company	2	260
	2691	Other long-term provisions	2	260
260		Long-term provisions and similar statutory positions		24
24		Long-term third party capital		2

		Equity (legal entities)
	2800	Share capital category A	2	280
	2800(2)	Nominal capital category A	2	280
	2800(3)	Participation certificate capital category A	2	280
	2800(4)	Foundation capital	2	280
	2810	Participation capital	2	280
280		Nominal capital or capital of the foundation		28

	2900	Premium at foundation or in the event of a capital increase	2	290
	2901	Other contributions or allocations	2	290
	2902	Premium from merger, demerger or asset transfer	2	290
	2903	Reserves from capital contributions (fiscally recognised)	2	290
	2904	Profit from capital reduction	2	290
	2905	Profit/loss from own capital share acquisition	2	290
	2950	Legal retained earnings	2	290
	2955	Revaluation reserve	2	290
	2959	Reserves for own shares (indirect acquisition)	2	290
	2960	Statutory retained earnings	2	290
	2961	Decided retained earnings	2	290
	2962	Profit/loss from own capital share acquisition	2	290
	2965	Own shares	2	290
	2965(2)	Own nominal shares	2	290
	2965(3)	Own share certificates	2	290
	2966	Own participation certificates	2	290
	2970	Profit or loss carried forward	2	290
	2971	Interim dividend distribution	2	290
	2972	Contribution of interim profit to the legal retained earnings	2	290
	2973	Contribution of interim profit to the voluntary retained earnings	2	290
	2979	Annual profit or loss	2	290
290		Reserves, own capital share and profit or loss		28

		Equity (sole proprietorships)
	2800.E	Own capital	2	28
	2801.E	Spouse individual property	2	28
	2820.E	Capital contributions and capital withdrawals	2	28
	2821.E	Individual property contributions and individual property withdrawals of the spouse	2	28
	2850.E	Private cash withdrawals	2	28
	2851.E	In kind withdrawals	2	28
	2852.E	Private share of operating expenses	2	28
	2853.E	Private flat rental value	2	28
	2854.E	Private insurance premiums	2	28
	2855.E	Private pension contributions	2	28
	2856.E	Private taxes	2	28
	2891.E	Annual profit or loss	2	28

		Equity (partnership)
	2800.P	Partner A equity at the beginning of the financial year	2	28
	2810.P	Partner A capital contributions and capital withdrawals	2	28
	2820.P	Partner A cash withdrawals	2	28
	2821.P	Partner A in kind withdrawals	2	28
	2822.P	Partner A private share of operating expenses	2	28
	2823.P	Partner A private flat rental value	2	28
	2824.P	Partner A private insurance premiums	2	28
	2825.P	Partner A private pension contributions	2	28
	2826.P	Partner A private taxes	2	28
	2830.P	Partner A annual profit or loss	2	28
	2850.P	Limited partner A equity at the beginning of the financial year	2	28
	2860.P	Limited partner A capital contributions and capital withdrawals	2	28
	2870.P	Limited partner A cash withdrawals	2	28
	2871.P	Limited partner A in kind withdrawals	2	28
	2872.P	Limited partner A private share of operating expenses	2	28
	2873.P	Limited partner A private flat rental value	2	28
	2874.P	Limited partner A private insurance premiums	2	28
	2875.P	Limited partner A private pension contributions	2	28
	2876.P	Limited partner A private taxes	2	28
	2880.P	Limited partner A annual profit or loss	2	28

297		Profit/Loss from Balance Sheet		28
28		Equity		2

2		Total liabilities		00


		PROFIT & LOSS STATEMENT
		REVENUES

	3000	Gross revenues from product A	4	30
	3000(2)	Gross revenues from cash sales	4	30
	3001	Gross revenues from retail credit sales	4	30
	3002	Gross revenues from wholesale credit sales	4	30
	3007	Gross revenues from ancillary services (postage and packing)	4	30
	3008	Changes in receivables	4	30
	3090	Discounts	4	30
	3091	Rebates and price reductions	4	30
	3092	Refunds	4	30
	3093	Commissions to third parties	4	30
	3094	Collection charges	4	30
	3095	Losses on receivables, changes in value adjustments	4	30
	3096	Exchange rate differences	4	30
	3097	Freights, postages	4	30
30		Manufactured products revenues		3

	3200	Gross revenues from item A	4	32
	3200(2)	Gross revenues from cash sales	4	32
	3201	Gross revenues from retail credit sales	4	32
	3202	Gross revenues from wholesale credit sales	4	32
	3203	Gross revenues from purchase prices	4	32
	3207	Gross revenues from ancillary services (postage and packing)	4	32
	3208	Changes in receivables	4	32
	3290	Discounts	4	32
	3291	Rebates and price reductions	4	32
	3292	Refunds	4	32
	3293	Commissions to third parties	4	32
	3294	Collection charges	4	32
	3295	Losses on receivables, changes in value adjustments	4	32
	3296	Exchange rate differences	4	32
	3297	Freights, postages	4	32
32		Revenues from resale of goods		3

	3400	Gross revenues from provided service A	4	34
	3400(2)	Gross revenues in cash	4	34
	3401	Gross revenues on credit	4	34
	3407	Gross revenues from ancillary services	4	34
	3408	Changes in receivables	4	34
	3490	Discounts	4	34
	3491	Rebates and price reductions	4	34
	3492	Refunds	4	34
	3493	Commissions to third parties	4	34
	3494	Collection charges	4	34
	3495	Losses on receivables, changes in value adjustments	4	34
	3496	Exchange rate differences	4	34
	3497	Postages	4	34
34		Revenues from provided services		3

	3600	Revenues from raw materials	4	36
	3601	Revenues from auxiliary materials	4	36
	3602	Revenues from garbages	4	36
	3607	Revenues from ancillary services	4	36
	3608	Changes in receivables	4	36
	3609	Decrease in ancillary revenues	4	36
	3610	Revenues from product A licence	4	36
	3619	Decrease in revenues from licences, patents, etc.	4	36
	3670	Revenues from staff provision	4	36
	3680	Other revenues	4	36
	3690	Discounts	4	36
	3691	Rebates and price reductions	4	36
36		Other revenues from deliveries and services		3

	3700	Own production of movable tangible assets	4	37
	3701	Own production of fixed tangible assets	4	37
	3702	Own repair of movable tangible assets	4	37
	3703	Own repair of fixed tangible assets	4	37
	3710	Own consumption of product A	4	37
	3720	Own consumption of product A	4	37
	3740	Own consumption of provided service A	4	37
	3790	In kind withdrawals	4	37
37		Own contributions and own consumption		3

	3800	Discounts	4	38
	3801	Rebates and price reductions	4	38
	3802	Refunds	4	38
	3803	Commissions to third parties	4	38
	3804	Collection charges	4	38
	3805	Losses on receivables, changes in value adjustments	4	38
	3806	Exchange rate differences	4	38
	3807	Shipping costs	4	38
	3809	VAT net tax rate	4	38
	3810	Credit/debit card fees	4	38
	3860	Changes in warranty provisions	4	38
	3861	Changes in deductible provisions	4	38
38		Decrease in revenues		3

	3900	Changes in finished products inventories	4	39
	3901	Changes in semi-finished products inventories	4	39
	3940	Changes in non-invoiced services value	4	39
39		Changes in inventories of semi-finished products, finished products and value of non-invoiced services		3
3		Net revenues from supplies and services		02


		EXPENSES

	4000	Purchases of product A material	3	40
	4000(2)	Purchases of equipment	3	40
	4001	Purchases of components	3	40
	4002	Purchases of accessories	3	40
	4003	Purchases of other materials	3	40
	4004	Purchases of auxiliary and consumable materials	3	40
	4005	Purchases of packing material	3	40
	4006	Third-party services	3	40
	4007	Direct purchasing expenses	3	40
	4008	Changes in inventories	3	40
	4009	Purchase price reductions	3	40
	4060	Sector A third-party services	3	40
	4070	Incoming freight	3	40
	4071	Import duties	3	40
	4072	Incoming shipments	3	40
	4080	Changes in sector A inventories	3	40
	4086	Sector A material losses	3	40
	4090	Discounts	3	40
	4091	Rebates and price reductions	3	40
	4092	Refunds	3	40
	4093	Commissions to third parties	3	40
	4096	Exchange rate differences	3	40
40		Material costs		4

	4200	Purchases of resale product A	3	42
	4205	Purchases of packing material	3	42
	4207	Direct purchasing expenses	3	42
	4208	Changes in inventories	3	42
	4209	Purchase price reductions	3	42
	4270	Incoming freight	3	42
	4271	Import duties	3	42
	4272	Incoming shipments	3	42
	4280	Changes in sector A inventories	3	42
	4286	Sector A loss of goods	3	42
	4290	Discounts	3	42
	4291	Rebates and price reductions	3	42
	4292	Refunds	3	42
	4293	Purchasing commissions	3	42
	4296	Exchange rate differences	3	42
42		Costs of goods for resale		4

	4400	Expenses for service A	3	44
	4407	Direct purchasing expenses	3	44
	4409	Deductions obtained on purchases	3	44
	4470	Direct purchase expenses for purchased services	3	44
	4490	Discounts	3	44
	4491	Rebates and price reductions	3	44
	4492	Refunds	3	44
	4493	Purchasing commissions	3	44
	4496	Exchange rate differences	3	44
44		Expenses for purchased services		4

	4500	Heat electricity	3	45
	4501	Industrial electricity	3	45
	4510	Natural gas	3	45
	4511	Liquid gas in cylinders	3	45
	4520	Heating oil	3	45
	4521	Coal, briquettes, wood	3	45
	4530	Petrol	3	45
	4531	Diesel	3	45
	4532	Oil	3	45
	4540	Water	3	45
45		Energy consumption for production		4

	4600	Other material costs of production	3	46
	4620	Other costs of goods for resale	3	46
	4640	Other costs of services	3	46
	4650	Packaging costs	3	46
	4660	Changes in warranty provisions	3	46
	4661	Changes in deductible provisions	3	46
46		Other costs of materials, goods for resale and services		4

	4700	Incoming freight	3	47
	4701	Import duties	3	47
	4702	Incoming shipments	3	47
47		Direct purchasing expenses		4

	4800	Discounts	3	48
	4801	Rebates and price reductions	3	48
	4802	Refunds	3	48
	4803	Purchasing commissions	3	48
	4804	Exchange rate differences	3	48
48		Purchase price reductions		4

	4900	Changes in goods for resale inventories	3	49
	4901	Changes in raw material inventories	3	49
	4902	Changes in production material inventories	3	49
	4903	Changes in auxiliary material and consumables inventories	3	49
	4904	Changes in compulsory inventories	3	49
	4905	Changes in goods on delivery inventories	3	49
	4980	Material losses	3	49
	4986	Losses of goods for resale	3	49
49		Changes in inventories, material and goods losses		4

4		Costs for material, goods, services and energy		02

	5000	Salaries	3	50
	5001	Allowances	3	50
	5002	Profit-sharing	3	50
	5003	Commissions	3	50
	5005	Social insurance benefits	3	50
	5006	Provision of personnel	3	50
	5007	Social insurance expenses	3	50
	5008	Other personnel expenses	3	50
	5009	Benefits from third parties	3	50
	5070	AHV, IV, EO, ALV	3	50
	5071	Family allowance	3	50
	5072	Pension funds	3	50
	5073	Accident insurance	3	50
	5074	Daily sickness benefits insurance	3	50
	5079	Tax at source	3	50
	5080	Staff recruitment	3	50
	5081	Education and training	3	50
	5082	Reimbursements of actual expenses	3	50
	5083	Reimbursements of flat-rate expenses	3	50
	5089	Other personnel expenses	3	50
	5090	Temporary staff	3	50
50		Personnel expenses - production		5

	5200	Salaries	3	52
	5201	Allowances	3	52
	5202	Profit-sharing	3	52
	5203	Commissions	3	52
	5205	Social insurance benefits	3	52
	5206	Provision of personnel	3	52
	5207	Social insurance expenses	3	52
	5208	Other personnel expenses	3	52
	5209	Benefits from third parties	3	52
	5270	AHV, IV, EO, ALV	3	52
	5271	Family allowance	3	52
	5272	Pension funds	3	52
	5273	Accident insurance	3	52
	5274	Daily sickness benefits insurance	3	52
	5279	Tax at source	3	52
	5280	Staff recruitment	3	52
	5281	Education and training	3	52
	5282	Reimbursements of actual expenses	3	52
	5283	Reimbursements of flat-rate expenses	3	52
	5289	Other personnel expenses	3	52
	5290	Temporary staff	3	52
52		Personnel expenses - commerce		5

	5400	Salaries	3	54
	5401	Allowances	3	54
	5402	Profit-sharing	3	54
	5403	Commissions	3	54
	5405	Social insurance benefits	3	54
	5406	Provision of personnel	3	54
	5407	Social insurance expenses	3	54
	5408	Other personnel expenses	3	54
	5409	Benefits from third parties	3	54
	5470	AHV, IV, EO, ALV	3	54
	5471	Family allowance	3	54
	5472	Pension funds	3	54
	5473	Accident insurance	3	54
	5474	Daily sickness benefits insurance	3	54
	5479	Tax at source	3	54
	5480	Staff recruitment	3	54
	5481	Education and training	3	54
	5482	Reimbursements of actual expenses	3	54
	5483	Reimbursements of flat-rate expenses	3	54
	5489	Other personnel expenses	3	54
	5490	Temporary staff	3	54
54		Personnel expenses - supply of services		5

	5600	Salaries	3	56
	5601	Allowances	3	56
	5602	Profit-sharing	3	56
	5603	Salaries to participants and members of the Executive Board	3	56
	5604	Board of Directors fees	3	56
	5605	Social insurance benefits	3	56
	5606	Provision of personnel	3	56
	5607	Social insurance expenses	3	56
	5608	Other personnel expenses	3	56
	5609	Benefits from third parties	3	56
	5670	AHV, IV, EO, ALV	3	56
	5671	Family allowance	3	56
	5672	Pension funds	3	56
	5673	Accident insurance	3	56
	5674	Daily sickness benefits insurance	3	56
	5679	Tax at source	3	56
	5680	Staff recruitment	3	56
	5681	Education and training	3	56
	5682	Reimbursements of actual expenses	3	56
	5683	Reimbursements of flat-rate expenses	3	56
	5689	Other personnel expenses	3	56
	5690	Temporary staff	3	56
56		Personnel expenses - administration		5


	5700	AHV, IV, EO, ALV	3	57
	5701	AHV, IV, EO holder	3	57
	5710	Family allowance	3	57
	5720	Pension funds	3	57
	5730	Accident insurance	3	57
	5740	Daily sickness benefits insurance	3	57
	5790	Tax at source	3	57
57		Social insurance expenses		5

	5800	Advertisements of job openings	3	58
	5801	Recruitment commissions	3	58
	5810	Training necessary for business needs	3	58
	5811	Professional training	3	58
	5820	Travel expenses	3	58
	5821	Food expenses	3	58
	5822	Accommodation expenses	3	58
	5830	Management flat-rate expenses	3	58
	5831	Executive Board flat-rate expenses	3	58
	5832	Board of Directors flat-rate expenses	3	58
	5840	Staff canteen meals	3	58
	5841	Staff canteen beverages	3	58
	5845	Revenues for meals (as expense reduction)	3	58
	5846	Revenues for beverages (as expense reduction)	3	58
	5880	Staff events	3	58
	5881	Company sports group	3	58
	5890	Private share of personnel expenses	3	58
58		Other personnel expenses		5

	5900	Benefits from third parties	3	59
	5901	Temporary staff	3	59
59		Benefits from third parties		5
5		Personnel expenses		02

	6000	Factory rent	3	60
	6001	Workshop and atelier rent	3	60
	6002	Warehouse rent	3	60
	6003	Showrooms and shop floors rent	3	60
	6004	Office and administration rooms rent	3	60
	6005	Staff rooms rent	3	60
	6006	Garage, parking rent	3	60
	6030	Factory additional costs	3	60
	6031	Workshop and atelier additional costs	3	60
	6032	Warehouse additional costs	3	60
	6033	Showrooms and shop floors additional costs	3	60
	6034	Office and administration rooms additional costs	3	60
	6035	Staff rooms additional costs	3	60
	6036	Garage additional costs	3	60
	6030(2)	Heating additional costs	3	60
	6031(2)	Electricity, gas, water additional costs	3	60
	6032(2)	Caretaker additional costs	3	60
	6040	Factory cleaning	3	60
	6041	Workshop and atelier cleaning	3	60
	6042	Warehouse cleaning	3	60
	6043	Showrooms and shop floors cleaning	3	60
	6044	Office and administration rooms cleaning	3	60
	6045	Staff rooms cleaning	3	60
	6040(2)	Cleaning staff	3	60
	6041(2)	Third-party cleaning services	3	60
	6042(2)	Cleaning materials	3	60
	6050	Factory maintenance	3	60
	6051	Workshop and atelier maintenance	3	60
	6052	Warehouse maintenance	3	60
	6053	Showrooms and shop floors maintenance	3	60
	6054	Office and administration rooms maintenance	3	60
	6055	Staff rooms maintenance	3	60
	6056	Garage maintenance	3	60
	6050(2)	Repairs	3	60
	6051(2)	Small investments	3	60
	6052(2)	Subscription services	3	60
	6059	Insurance services	3	60
	6060	Factory leasing	3	60
	6061	Workshop and atelier leasing	3	60
	6062	Warehouse leasing	3	60
	6063	Showrooms and shop floors leasing	3	60
	6064	Office and administration rooms leasing	3	60
	6065	Staff rooms leasing	3	60
	6066	Garage leasing	3	60
	6070	Ground rents	3	60
	6090	Private share of facility expenses	3	60
60		Facility expenses		6

	6100	MRR machines and apparatuses	3	61
	6101	MRR furniture and equipment	3	61
	6102	MRR tools and devices	3	61
	6105	Leasing of manufacturing plants	3	61
	6110	MRR shop equipment	3	61
	6111	MRR showroom equipment	3	61
	6115	Leasing of sales equipment	3	61
	6120	MRR central warehouse	3	61
	6121	MRR warehouse A	3	61
	6125	Leasing of warehouse equipment	3	61
	6130	MRR office furniture	3	61
	6131	MRR office machines	3	61
	6132	MRR information technology	3	61
	6133	MRR communication technology	3	61
	6135	Leasing of office equipment	3	61
	6140	MRR staff canteen furniture	3	61
	6141	MRR staff rooms furniture	3	61
	6145	Leasing of staff equipment	3	61
	6190	Insurance services	3	61
61		Maintenance, repairs, replacements (MRR): leasing of movable tangible assets		6

	6200	Repairs	3	62
	6201	Services	3	62
	6202	Cleaning	3	62
	6210	Petrol	3	62
	6211	Diesel	3	62
	6212	Oil	3	62
	6213	Electricity	3	62
	6220	Liability insurance	3	62
	6221	Comprehensive insurance	3	62
	6222	Legal protection insurance	3	62
	6230	Road taxes	3	62
	6231	Contributions	3	62
	6232	Vehicle taxes	3	62
	6260	Vehicle leasing	3	62
	6264	Vehicle rentals	3	62
	6270	Private share of vehicle expenses	3	62
	6280	Freights	3	62
	6281	Freight forwarder	3	62
	6282	Cargo domicile	3	62
62		Vehicle and transport expenses		6

	6300	Natural hazard insurance	3	63
	6301	Glass breakage insurance	3	63
	6302	Theft insurance	3	63
	6310	Business liability insurance	3	63
	6311	Warranty insurance	3	63
	6312	Legal protection insurance	3	63
	6320	Business interruption insurance	3	63
	6330	Death risk insurance	3	63
	6331	Guarantee premiums	3	63
	6360	Charges	3	63
	6361	Fees	3	63
	6370	Permits	3	63
	6371	Operating licences	3	63
63		Property insurance, charges, fees, permits		6

	6400	Industrial electricity	3	64
	6401	Heat electricity	3	64
	6402	Electricity for lighting	3	64
	6410	Natural gas	3	64
	6411	Liquid gas in cylinders	3	64
	6420	Heating oil	3	64
	6421	Coal, briquettes, wood	3	64
	6430	Water	3	64
	6460	Garbage collection	3	64
	6461	Hazardous waste collection	3	64
	6462	Waste water	3	64
64		Energy and disposal costs		6

	6500	Office equipment	3	65
	6501	Printers	3	65
	6502	Photocopies	3	65
	6503	Specialist publications, newspapers, periodicals	3	65
	6510	Telephone	3	65
	6512	Internet	3	65
	6513	Postages	3	65
	6520	Contributions	3	65
	6521	Donations, grants	3	65
	6522	Tips	3	65
	6530	Bookkeeping	3	65
	6531	Business consultancy	3	65
	6532	Legal advice	3	65
	6540	Board of Directors expenses	3	65
	6541	General meeting expenses	3	65
	6542	Auditing expenses	3	65
	6550	Formation, capital increase and organisational expenses	3	65
	6551	Collection and execution costs	3	65
	6555	Management fees	3	65
	6559	Other administration costs	3	65
	6560	Private share of administration costs	3	65
	6570	Hardware leasing	3	65
	6571	Software leasing	3	65
	6572	Hardware rent	3	65
	6573	Software rent	3	65
	6580	Licenses and updates expenses	3	65
	6581	Hardware maintenance/hotline	3	65
	6582	Software maintenance/hotline	3	65
	6583	Consumables	3	65
	6585	Dedicated phone line expenses	3	65
	6590	Basic advice	3	65
	6591	Individual development, individual adjustments	3	65
	6592	Implementation costs	3	65
	6590(2)	IT development - project A	3	65
65		Administrative and IT expenses		6

	6600	Advertisements	3	66
	6601	Radio advertising	3	66
	6602	TV advertising	3	66
	6604	Internet and social media	3	66
	6610	Printed advertisements, advertising material	3	66
	6611	Advertising items, samples, billboards and electronic adverts	3	66
	6620	Shop windows, decorations	3	66
	6621	Trade fairs, exhibitions	3	66
	6640	Expenses	3	66
	6641	Customer care	3	66
	6642	Gifts to customers	3	66
	6660	Advertising contributions	3	66
	6661	Sponsoring	3	66
	6670	Customer events	3	66
	6671	Media contacts	3	66
	6672	Corporate anniversaries	3	66
	6680	Advertising consultancy	3	66
	6681	Market analysis	3	66
	6690	Private share of advertising expenses	3	66
66		Advertising expenses		6

	6700	Business information	3	67
	6701	Debt collection	3	67
	6710	Operational safety	3	67
	6711	Surveillance	3	67
	6720	Project A research	3	67
	6721	Project A development	3	67
	6740	Input tax correction (in the case of mixed use)	3	67
	6790	Other operating expenses	3	67
	6791	Private shares	3	67
67		Other operating expenses		6

	6800	Fixed assets securities value adjustments	3	68
	6801	Other financial assets value adjustments	3	68
	6804	Long-term receivables towards third parties value adjustments	3	68
	6805	Long-term receivables towards participations value adjustments	3	68
	6806	Long-term receivables towards shareholders value adjustments	3	68
	6810	Participation A value adjustments	3	68
	6820	Depreciation and value adjustments to machinery and equipment	3	68
	6821	Depreciation and value adjustments to furniture and installations	3	68
	6822	Depreciation and value adjustments to office machines, information and communication technology	3	68
	6823	Depreciation and value adjustments to vehicles	3	68
	6824	Depreciation and value adjustments to tools and equipment	3	68
	6825	Depreciation and value adjustments to storage facilities	3	68
	6827	Depreciation and value adjustments to fixed facilities and installations	3	68
	6829	Depreciation and value adjustments to other movable tangible assets	3	68
	6830	Depreciation and value adjustments to commercial properties	3	68
	6831	Depreciation and value adjustments to factories	3	68
	6832	Depreciation and value adjustments to workshops and ateliers	3	68
	6833	Depreciation and value adjustments to warehouses	3	68
	6834	Depreciation and value adjustments to exhibition and sales buildings	3	68
	6835	Depreciation and value adjustments to office and administration buildings	3	68
	6836	Depreciation and value adjustments to residential buildings	3	68
	6837	Depreciation and value adjustments to undeveloped land	3	68
	6840	Depreciation and value adjustments to patents, know-how and recipes	3	68
	6841	Depreciation and value adjustments to brands, samples, models and plans	3	68
	6842	Depreciation and value adjustments to licences, concessions, rights of use and company rights	3	68
	6843	Depreciation and value adjustments to copyrights, publishing rights and contractual rights	3	68
	6845	Depreciation and value adjustments to development	3	68
	6847	Depreciation and value adjustments to goodwill	3	68
	6849	Depreciation and value adjustments to other intangible assets	3	68
68		Depreciation and value adjustments to fixed assets positions		6

	6900	Bank interest fees	3	69
	6901	Loan interest fees	3	69
	6902	Mortgage interest fees	3	69
	6903	Default interest fees	3	69
	6904	Interest fees from advance payments received	3	69
	6905	Interest fees from financial leasing	3	69
	6920	Person involved A interest fees	3	69
	6921	Member of the Board of Directors A interest fees	3	69
	6922	Member of Executive Board A interest fees	3	69
	6923	Group company A interest fees	3	69
	6924	Close person A interest fees	3	69
	6930	Pension funds loans interest fees	3	69
	6940	Bank charges	3	69
	6941	Custody fees	3	69
	6942	Exchange losses on short-term assets listed on the stock exchange	3	69
	6943	Exchange losses on financial assets	3	69
	6944	Exchange losses on interest-bearing debts	3	69
	6945	Granted customer accounts	3	69
	6946	Exchange loss on cryptocurrencies	3	69
	6947	Factoring fee	3	69
	6949	Currency losses	3	69
	6950	Revenues from bank deposits	3	69
	6951	Revenues from short-term financial investments	3	69
	6952	Revenues from short-term securities	3	69
	6953	Revenues from other short-term assets	3	69
	6960	Revenues from fixed assets securities	3	69
	6961	Revenues from other financial assets	3	69
	6962	Revenues from participations	3	69
	6963	Revenues from long-term receivables	3	69
	6980	Revenues from person involved A	3	69
	6981	Revenues from member of the Board of Directors A	3	69
	6982	Revenues from member of Executive Board A	3	69
	6983	Revenues from group company A	3	69
	6984	Revenues from close person A	3	69
	6990	Default interest income, remuneration interest	3	69
	6991	Revenue from advance payments to suppliers	3	69
	6992	Exchange gains on short-term assets listed on the stock exchange	3	69
	6993	Exchange gains on financial assets	3	69
	6995	Discounts received from suppliers	3	69
	6996	Exchange gain on cryptocurrencies	3	69
	6999	Currency gains	3	69
69		Financial expenses and revenues		6
6		Other operating expenses, depreciation, value adjustments and financial results		02

	7000	Gross profits	3	70
	7009	Decrease in revenues	3	70
	7010	Material costs	3	70
	7011	Personnel expenses	3	70
	7012	Facility expenses	3	70
	7013	Maintenance, repairs, replacements, leasing expenses	3	70
	7014	Vehicle and transport expenses	3	70
	7015	Property insurance, charges, fees, permits	3	70
	7016	Energy and disposal costs	3	70
	7017	Administrative and IT expenses	3	70
	7018	Advertising expenses	3	70
	7019	Other expenses	3	70
70		Result from ancillary activities		7

	7502	Rental income from commercial premises	3	75
	7503	Rental income from flats	3	75
	7504	Rental income from garages	3	75
	7505	Opted rental income	3	75
	7508	Share of heating, lighting	3	75
	7509	Other real estate income	3	75
	7510	Mortgage interest fees	3	75
	7511	Real estate maintenance	3	75
	7512	Charges, fees, property taxes	3	75
	7513	Insurance premiums	3	75
	7514	Water, waste water	3	75
	7515	Waste, disposal	3	75
	7516	Administrative expenses	3	75
	7517	Heating, lighting, water	3	75
	7518	Depreciation and value adjustment	3	75
	7519	Other real estate expenses	3	75
75		Result from operational real estate		7
7		Ancillary operating result		02

	8000	Non-operating costs	3	80
	8100	Non-operating revenues	3	80
80		Non-operating costs and revenues		8

	8500	Extraordinary provisions	3	85
	8501	Extraordinary depreciation and value adjustment	3	85
	8503	Extraordinary currency losses	3	85
	8504	Extraordinary losses on disposal of fixed assets	3	85
	8505	Extraordinary losses on receivables	3	85
	8506	Inconvenience compensation payments	3	85
	8510	Dissolution of reserves	3	85
	8511	Dissolution of provisions no longer required	3	85
	8513	Extraordinary currency gains	3	85
	8514	Extraordinary gains on disposal of fixed assets	3	85
	8515	Subsidies and other non-payments received with input tax reduction	3	85
	8516	Donations and other non-payments received without input tax reduction	3	85
	8517	Inconvenience compensation received	3	85
	8600	Non-recurring expenses	3	85
	8610	Non-recurring revenues	3	85
	8704	Creation of employer contribution reserve	3	85
	8705	Deductibles	3	85
	8709	Other expenses unrelated to the period	3	85
	8710	Revenues from insurance services or indemnity payments	3	85
	8711	Revenues from refunds	3	85
	8712	Revenues from reimbursements	3	85
	8714	Dissolution of employer contribution reserve	3	85
	8719	Other revenues unrelated to the period	3	85
85		Extraordinary, non-recurring or unrelated to the period expenses and revenues		8

	8900	Taxes on profits	3	89
	8901	Capital taxes	3	89
	8902	Direct taxes unrelated to the period	3	89
	8900(2)	Cantonal and municipal taxes	3	89
	8901(2)	Direct federal taxes	3	89
89		Direct taxes		8
8		Non-operating, extraordinary, non-recurring or unrelated to the period result		02

	9200	Profit or loss for the year	3	9
9		Closure		02

02		Loss(+)/Profit(-) from income statement		297

00		Difference should be = 0 (empty cell)

Business Templates Switzerland without VAT

Templates without VAT are ideal for managing the accounting of small businesses and professionals not subject to VAT. You work easily in tables, similar to Excel, where you can correct and edit entries. The models are based on the Swiss SME system of accounts (Sterchi, Mattle, Helbing), in compliance with the Swiss Code of Obligations (articles 957-963b CO).

VAT-free templates ready for your accounting needs

Banana Accounting Plus offers various pre-set accounting models suitable for different types of businesses and accounting skills.
If you have no accounting knowledge, you can choose the Cash Manager (Cashbook) model to manage cash inflows and outflows, or an Income/Expense template, which allows you to manage income and expenses across multiple accounts.

On the other hand, if you have accounting knowledge or work in the field, choose a double-entry accounting model tailored to your legal structure or business activity.

Easy and Quick Start

You can open the templates immediately with our WebApp by saving the file to your computer, or by downloading the program from our Download page.

Create your file:

Using the File > File Properties command, set the period, the name of your company, and the base currency (you can create the budget and accounting in any currency)
With the File > Save As command, save the file. It's helpful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2."

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open. You can also double-click the file name on your computer.

Since the charts of accounts are already set up, you can immediately start recording transactions.

Professional Features

Once the transactions are recorded, you can generate professional reports and prints. Banana Accounting Plus offers multiple functions, from invoicing with the Swiss QR code to the automatic import of bank or postal transactions, including the counterpart.

Here are the most important features for businesses in detail:

Create and print invoices with the Swiss QR code
Import transactions from bank statements
Set up Rules to store and automate the completion of entries imported from bank statements
Manage cost centers, customisable according to your needs, to get specific details on certain accounts
Create budgets and financial forecasts
Print all the reports you need: Balance Sheets, Journals, Account Ledgers, VAT Reports, Open Invoices, and much more

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new Rules features, temporary Row Filter, and Sort. Check out all the features of the Advanced plan.

Cash Manager (free) | Self-employed professional

Switzerland

Cash Manager

Business

Ideal cash model for accounting the cash inflows and outflows of a professional office. To maintain order, accuracy, and control over the cash, scan receipts into PDF and attach them directly to your file. Supporting documents are always at your fingertips without needing to search for the paper copies. You can view the various expense categories and payments made. You can also quickly create your forecast of inflows and outflows and know your liquidity situation in advance. Open the model from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Cash Manager

Template documentation

Description

The Banana Accounting Plus Cash Manager is a completely free application. It only takes a few simple steps to create your file.

Create your file

Open the template with Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, the name of your office, and the base currency (you can create the budget and accounting in any currency).
With the command File > Save As, save the file. It's useful to include the name of your office and the year in the file name. For example, "Rossi-20xx.ac2."

ATTENTION: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

You can then consult all the information in our Documentation, particularly on the following web pages:

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Professional studio XX

Accounting 2024

Basic Currency: CHF

Cash Manager

Table: Accounts
Group	Account	Description	Sum In

	1000	Cash on hand

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3400	Services/Honoraria	3
	3407	Commissions	3
	3620	Various income	3
3		TOTAL INCOME	00

		EXPENSES
	4090	Discounts	4
	5000	Salaries employees	4
	5482	Representation expenses	4
	5489	Commissions	4
	6000	Rent	4
	6100	Cleaning and Upkeep	4
	6210	Fuel	4
	6220	Insurances	4
	6280	Shipping charges	4
	6400	Electricity, water, heating	4
	6500	Office supplies	4
	6510	Telephone	4
	6640	Transportation	4

4		TOTAL EXPENSES	00

00		TOTAL OPERATING RESULT

Cash Manager (free) | Business

Switzerland

Cash Manager

Business

Model for easily managing all cash transactions. For cash outflows, you can quickly record all receipts and attach them in PDF format directly to the file. Just one click is needed to open the document. With the Budget feature, you can instantly create a forecast of your income and expenses to know your liquidity situation in advance. Open the model from our WebApp or the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Cash Manager

Template documentation

Description

The Banana Accounting Plus Cash Manager is a completely free application.

It is designed to manage the cash inflows and outflows of a small business. The file can also complement the main accounting file:

Record all cash transactions in the file.
At the end of each quarter (or a period of your choice), import the totals of categories and accounts into the main accounting file.

You will have the advantage of keeping all the details of cash transactions in a single file, while the main accounting file will only display the grouped totals by quarter or chosen period, streamlining the main accounting process.

Create your file

Open the template with the Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, the name of your business, and the base currency (you can create the budget and accounting in any currency).
With the command File > Save As, save the file. It’s helpful to include the business name and the year in the file name. For example, "Cassa-Rossi-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

More information is available on the following pages:

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Shop XXX

Accounting 2024

Basic Currency: CHF

Cash Manager

Table: Accounts
Group	Account	Description	Sum In

	1000	Cash on hand

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3000	Income from sales	3
	3090	Discounts on sales	3
	3400	Income from services	3
	3620	Various Income	3
3		TOTAL INCOME	00

		EXPENSES
	4000	Purchases	4
	4090	Discounts	4
	5000	Salaries	4
	5070	Social contributions	4
	5482	Representation expenses	4
	6000	Rent	4
	6040	Cleaning expenses	4
	6100	Upkeep	4
	6210	Fuel	4
	6220	Insurances	4
	6264	Rental charges	4
	6400	Electricity	4
	6410	Gas	4
	6420	Heating	4
	6430	Water	4
	6500	Office supplies	4
	6510	Telephone & fax	4
	6640	Transportation	4
	6840	Postage	4
4		TOTAL EXPENSES	00

00		TOTAL OPERATING RESULT

Business | Income & Expense accounting

Switzerland

Income & Expense Accounting

Business

Ideal model for managing the cash flow of a small business, an association, or for auxiliary accounting of projects. Simple and intuitive, based on income and expenses, neatly organized in columns. It can be used even without accounting knowledge. By viewing the Accounts and Categories table, you have everything under control with always up-to-date balances. Professional reports are always possible. Open the model from our WebApp, or from the program, and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Income & Expense Accounting

Template documentation

Description

The model, while having a simple and essential setup, still allows you to manage accounting professionally.

You can customize the accounts and categories at any time, adapting it to your specific needs.
The Accounts and Categories tables provide an immediate overview of the balances for each account and category, allowing you to maintain full control over your financial situation.
By setting up the customer ledger, you can issue invoices to your clients with the added benefit of having them automatically recorded in your accounting.
You can speed up the entry of transactions by importing bank data and using Rules: for each imported transaction, you enter a keyword (Rule) that completes all other elements of the transaction (counterparty, cost center...). On subsequent imports, whenever the program finds the keyword in the imported transaction, it completes it automatically, significantly reducing work time and minimizing the risk of errors.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features of Rules, Filter, and Temporary Row Sorting. See all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting Plus WebApp.
Using the command File > File Properties, set the period, your company's name, and the base currency.
Using the command File > Save As, save the file. It’s helpful to include your company's name and the year in the file name. For example, "Rossi-SA-20xx.ac2".

ATTENTION: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

In our documentation, you’ll find all the explanations on various topics to help you manage your accounting efficiently:

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Company XX

Accounting 2024

Basic Currency: CHF

Income & Expense accounting

Table: Accounts
Group	Account	Description	Sum In
		ESTATE

	1000	Cash	1
	1010	Post office current account	1
	1020	Bank 1	1
	1100	Credits	1
	1176	Withholding tax	1
	2000	Current liabilities short term	1
	2400	Liabilities long term	1

1		NET ESTATE

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3400	Earnings from services rendered	3
	3620	Other income	3
	6950	Financial revenue	3

3		TOTAL INCOME	00


		EXPENSES
	5000	Salaries	4
	5700	Social contributions	4
	5720	Contribution to pension funds	4
	5730	Insurance of personnel	4
	5820	Travel expenses-conferences and trainings	4
	5850	Other costs and expenses	4
	5900	Temporary staff	4
	5901	Subcontracting	4
	6000	Rental	4
	6100	Cost of maintenance	4
	6200	Motor vehicle expenses	4
	6300	Car insurance premiums	4
	6402	Electricity	4
	6410	Heating expenses	4
	6430	Water	4
	6460	Garbage	4
	6500	Office supplies	4
	6510	Telephone	4
	6600	Advertising	4
	6800	Depreciation and value adjustments of fixed assets	4
	6900	Financial costs	4
	8900	Taxes	4
4		TOTAL EXPENSES	00

00		OPERATING RESULT

Freelance | Income & Expense accounting

Switzerland

Income & Expense Accounting

Business

Template to easily and quickly manage the income and expenses of your professional practice. Even if you have no accounting knowledge, this template allows you to maintain your accounts like a professional. Automatically generate Balance Sheets, Income and Expense Reports, cost centers, and segments. You can attach digital documents, such as invoices and receipts, directly to the accounting entry and have them readily available. With the transaction import feature from bank statements and the application of Rules, your accounting is completed in no time. Open the template from our WebApp or the program, and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Income & Expense Accounting

Template documentation

Description

The Income and Expense Accounting module of Banana Accounting Plus allows you to manage your income and expenses across multiple accounts in a simple, fast, and professional way. While intuitive to use, it delivers professional-level results, as it is based on the same calculation engine as double-entry bookkeeping. This means you can easily generate balance sheets, income and expense reports, and manage cost and profit centers, segments, financial forecasts, and much more.

In the Accounts table, you will find the accounts to manage your resources (cash, equipment, clients, etc.), while in the Categories table, all income and expenses are categorized by item.

Certain functions require a subscription to the Advanced Plan of Banana Accounting Plus, such as the use of new features like Rules, Filter, and Temporary Row Sorting. Discover all the features included in the Advanced Plan.

Create your file

Open the template using the WebApp of Banana Accounting.
Use the File > File Properties command to set the period, the name of your professional practice, and the base currency (you can create budgets and accounting in any currency).
Use the File > Save As command to save your file. It’s a good idea to include your practice’s name and the year in the file name. For example: Studio Rossi-SA-20xx.ac2.

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

Quickly Enter Transactions

Create Invoices and Track Deadlines

In our Documentation, you’ll find detailed explanations on various topics to help you optimize your accounting:

Template preview

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Professional Studio XX

Accounting 2024

Basic Currency: CHF

Income & Expense accounting

Table: Accounts
Group	Account	Description	Sum In
		ESTATE

	1000	Cash	1
	1010	Post office current account	1
	1020	Bank current account	1
	1100	Credits	1
	1176	Withholding tax	1
	1510	Office furniture	1
	1520	Office machines	1
	2000	Current liabilities short term	1
	2400	Liabilities long term	1

1		NET ESTATE

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3400	Services/Honoraria	3
	3407	Commissions	3
	3680	Various income	3
3		TOTAL INCOME	00

		EXPENSES
	4090	Discounts	4
	5000	Salaries employees	4
	5700	Contribution to old age insurance and unemployment	4
	5800	Other personnel expenses	4
	6000	Rent	4
	6100	Cleaning and Upkeep	4
	6210	Fuel	4
	6280	Shipping charges	4
	6300	Insurances	4
	6402	Electricity	4
	6410	Heating expenses	4
	6430	Water	4
	6460	Garbage	4
	6500	Office supplies	4
	6510	Telephone	4
	6640	Transportation	4
	6800	Depreciation and value adjustments of fixed assets	4
	6900	Financial costs	4
	8900	Taxes	4
4		TOTAL EXPENSES	00

00		TOTAL OPERATING RESULT

Accounting for sole proprietorship (chart of accounts SME) | Double-entry accounting

Switzerland

Double-Entry Accounting

Business

This template features an SME chart of accounts, structured with subdivisions of accounts into various subtotal groups and general total groups. It follows a step-by-step format, allowing you to view the composition of the financial result even at intermediate stages. Numerous functions enable faster entry of transactions and automatically generate account ledgers, journals, balance sheets, and income statements. Open the template from our WebApp or directly from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

Template with SME Chart of Accounts, compliant with the rules established in the Swiss Code of Obligations (Art. 957 and following). Ideal for managing the accounting of a business with an annual turnover of at least CHF 500,000.

You can customize the accounts to suit your specific needs.
To streamline data entry, you can use bank data import with the Rules feature: for each imported transaction, you assign a keyword (Rule) and complete all other fields of the record (e.g., counterpart, cost center). For subsequent imports, the program automatically completes the record whenever it detects the keyword in the imported data, significantly reducing work time and minimizing errors.

Many automation features, such as bank data import with Rules, filtering, and other advanced functions, are available exclusively in the Advanced plan of Banana Accounting Plus.

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 our Documentation, you’ll find all the details and guidance needed to manage your accounting effectively:

Template preview

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Company XXX

Accounting 2025

Basic Currency: CHF

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1020	Bank account	100
100		Cash and cash equivalents	10	1

	1060	Bonds and stocks	106
106		Short-term Assets listed in Stock Exchange	10

	1090	Internal transfers	109
	1091	Transfer account for salaries	109
	1099	Amounts to be clarified	109
109		Transfer accounts	10

	1100	Due from Clients or Debtors	110
	1109	Provision for Doubtful Debts	110
110		Accounts receivable	10

	1140	Advances and loans	114
	1176	Withholding tax	114
	1180	Receivables from social insurances and social security institutions	114
	1188	Source tax	114
	1190	Various short-term receivables	114
	1199	Securities	114
114		Other short-term receivables	10

	1200	Goods for resale	120
	1210	Raw materials	120
	1220	Auxiliary material	120
	1230	Consumables	120
	1260	Finished products	120
	1270	In-process products	120
	1280	Non-invoiced services	120
120		Inventories	10	1

	1300	Prepaid expenses	130
	1301	Accrued income	130
130		Prepaid Expenses	10	1

10		Current assets	1	1

	1400	Bonds and stocks	140
	1440	Loans	140
140		Financial assets	14

	1480	Investments	148
148		Investments	14

	1500	Machinery	150
	1510	Office furniture and equipment	150
	1520	Office machinery, information and communication technology	150
	1530	Motor vehicles	150
	1540	Tools and equipment	150
150		Tangible assets	14

	1600	Commercial buildings	160
160		Tangible fixed asset management	14

14		Fixed Assets	1

1		Total Assets	00


		LIABILITIES

	2000	Suppliers or creditors	200
	2030	Deposits received	200
200		Suppliers or creditors	20	1

	2100	Due to banks short/term	210
	2120	Financial leasing commitments	210
	2140	Other onerous debts	210
210		Short-term onorous debts	20

	2206	Withholding tax	220
	2208	Direct taxes	220
	2210	Other short-term debts	220
	2270	Social insurances and social security institutions	220
	2279	Source tax	220
220		Other short-term debts	20

	2300	Accrued expenses	230
	2301	Next year's revenues collected	230
	2330	Short-term provisions	230
230		Accruals and deferred income	20

20		Short-term third party capital	2A

	2400	Due to banks	240
	2420	Financial leasing commitments	240
	2430	Debenture loans	240
	2450	Loans	240
	2451	Mortgage	240
240		Long-term onorous debts	24

	2500	Other long-term debts (non-onorous)	250
250		Other long-term debts	24

	2600	Provisions	260
260		Provisions and similar statutory posts	24

24		Long-term third party capital	2A

2A		Third party capital	2

	2800	Equity at the beginning of the financial year	28
	2850	Private account	28
	2970	Profit / Loss for the year	28
2891		Profit/loss for the period	28

28		Equity	2

2		Total liabilities	00	1


		PROFIT & LOSS STATEMENT

	3000	Earnings from own products	30
	3200	Earnings from resale	30
	3400	Earnings from services rendered	30
	3600	Other revenues and services	30
	3710	Own consumption	30
	3800	Decrease in revenues	30
	3805	Losses on accounts receivable, credit variation	30
30		Net revenues from supplies and services	3
	3900	Change in inventories of in-process products	39
	3901	Change in inventories of finished products	39
	3940	Non-invoiced services variations	39
39		Change in inventories and Non-invoiced services	3
3		Revenues from supplies and services	E1

	4000	Raw materials	4
	4200	Expenses for goods for resale	4
	4400	Third party expenses	4
	4500	Energy consumption for production	4
	4900	Reduction of costs	4
4		Costs for material, goods, services and energy	E1

E1		Gross operating result after deducting costs for materials and goods	E2

	5000	Salaries	5
	5700	Contribution to old age insurance and unemployment	5
	5710	Family equalization fund	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Contribution to voluntary daily benefits insurance	5
	5790	Source tax	5
	5800	Other personnel expenses	5
	5810	Training of personnel	5
	5820	Travel and entertainment expenses effective	5
	5830	Travel and entertainment expense allowance	5
	5900	Temporary staff	5
5		Personnel expenses	E2

E2		Gross operating result after deducting personnel expenses	E3

	6000	Rental	60
	6040	Cleaning of facilities	60
60		Rental	6
	6100	Maintenance, repairs and replacement of tangible assets	61
	6105	Leasing costs tangible assets	61
61		Maintenance, repairs and replacement of tangible assets	6
	6200	Repairs	62
	6210	Fuel	62
	6220	Car insurance	62
	6260	Car leasing and rental	62
	6270	Car costs - private part	62
	6282	Transportation expenses	62
62		Vehicle and transportation expenses	6
	6300	Insurance for damage of items	63
63		Insurance for damage of items	6
	6402	Electricity	64
	6410	Heating expenses	64
	6430	Water	64
	6460	Garbage	64
64		Energy and disposal costs	6
	6500	Office supplies	65
	6503	Technical magazines, newspapers, periodicals	65
	6510	Telephone / internet	65
	6511	Hosting at third-party	65
	6513	Postal charges	65
	6570	IT charges including leasing	65
	6580	Licenses and updates	65
	6583	Consumables	65
65		Administrative and IT costs	6
	6600	Advertising	66
	6642	Gifts to customers	66
66		Advertising	6
	6700	Various costs for the financial year	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	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	69
	6940	Bank costs	69
	6950	Financial revenue	69
69		Financial costs and revenue	E5

E5		Operating result before taxes (EBT)	E6

	7000	Non-operating revenue	7
	7010	Non-operating costs	7
	7500	Corporate real estate revenues	7
	7510	Corporate real estate costs	7
7		Non-operating items	E6

	8000	Extraneous costs	8
	8100	Extraneous revenue	8
	8500	Extraordinary, unique costs or costs relating to other accounting periods	8
	8510	Extraordinary, unique revenue or revenue relating to other accounting periods	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	89
89		Direct taxes	E7

E7		Annual profit or loss	2891

00		Difference should be = 0 (blank cell)

				1
		COST CENTERS

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance

	;PB1	Publicity 1	PU
	;PB2	Publicity 2	PU
PU		Total publicity

Small businesses with a maximum turnover of CHF 500,000 | Double-entry accounting | Without subgroups

Switzerland

Double-Entry Accounting

Business

The template is ideal for accounting with an annual turnover below CHF 500,000. The structure of the chart of accounts is very simple, with accounts summarized in the main groups (assets, liabilities, costs, and revenues) and without subdivisions into subgroups. At the end of the chart of accounts, three cost centers are set up, which can be customized to meet your needs. Once transactions are entered, the program automatically generates account ledgers, journals, balance sheets, and income statements. There are many features to speed up transaction entry, including saved rows and bank data import using Rules. Open the template from our WebApp or directly from the program, and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

The program includes numerous features to work efficiently and achieve professional results:

Import bank statement data for quick and accurate transaction entry.
Create and print invoices with the Swiss QR code by simply setting up the customer subledger with cost center CC3.
Set up Rules to save and automate the completion of imported transactions from bank statements.
Manage cost centers, customizable to your needs, for detailed insights into specific accounts.
Create budgets and financial forecasts to anticipate cash flow evolution, plan for investments, and simulate profitability.
Print all the reports you need: Balance sheets, journals, account ledgers, VAT reports, open invoices, and much more.

Many automation features, such as bank data import with Rules, filtering, and other advanced functions, are available exclusively in the Advanced plan of Banana Accounting Plus.

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 our Documentation, you’ll find all the details and guidance needed to manage your accounting effectively:

Invoice tutorial, revenue accounting | Double-entry accounting

Switzerland

Double-Entry Accounting

Education

This tutorial shows the innovative method of Banana Accounting Plus to create invoices (in this case, without VAT). To test all the features, open this file, enter your clients' data in the Accounts table, and record the invoice items in the Transactions table, then proceed with printing. By entering both the Debit and Credit accounts, the invoice will automatically be recorded in the accounting system. Open the template from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open tutorial in WebApp

Download tutorial file

Documentation: Double-Entry Accounting

Template documentation

Description

A simple and brief chart of accounts tutorial, in which we provide examples of transactions to create invoices without VAT. The file also includes the Items table, where you can enter data for the items or services to be invoiced. The data entered in the Items table is automatically retrieved in the Transactions table.

If you want to test the invoice printing functions with QR code, you can start with this template.

Create the file and test the Invoice features.

Open the tutorial with the Banana Accounting WebApp.
Use the command File > File Properties to set the period, your company's name, and the base currency.
With the command File > Save As, save the file, for example, as "Rossi-SA-20xx.ac2".
In the Accounts table, enter the details of one of your clients. In the Addresses view, you can complete the information with the full address, country code, and the client's language.
In the Items table, input the data for your products or services to be invoiced.
In the Transactions table, you'll find examples of transactions covering various invoicing scenarios. You can delete the rows and enter the details of your invoice. By entering the Debit and Credit accounts, the invoice is simultaneously recorded in the accounting system.
Select the menu Reports > Customers > Print Invoices, and click OK to preview the documents.
To explore the different available print templates, consult the Invoice Layouts pages.
For customizing invoices, refer to the page Advanced Entry - Type Column.

You can find all the information on creating and printing invoices with a QR code on the page Create and Print Invoices with Swiss QR Code.

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open

Additional Resources

Import data from bank statements
Set up Rules to store and automate the completion of entries imported from bank statements
Manage cost centers, customisable to suit your needs for detailed insights into specific accounts
Create budgets and financial forecasts
Print all the reports you need: Balance Sheets, Journal, Account Ledgers, VAT Statements, Open Invoices, and much more

For some features, a subscription to the Advanced plan of Banana Accounting Plus is required. For example, this includes using the new features like Rules, Temporary Row Filter, and Sort. Check out all the features available in the Advanced plan.

Template preview

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Invoices 2025

Basic Currency: CHF

Double-entry

Table: Accounts
Group	Account	Description	Sum In
		BALANCE SHEET
		Assets
	1020	Bank account	1
10		Customers ledger	1
1		Total assets	00

		Liabilities
20		Suppliers ledger	2
297		Annual profit or loss	2
2		Total liabilities	00

		PROFIT & LOSS STATEMENT
		Revenues & Expenses
	3000	Revenues from product A	4
	3001	Revenues from product B	4
	3400	Revenue from services	4
	3600	Other revenues	4
	3800	Discounts	4
4		Total Revenue & Expenses	02

02		Profit/Loss for Profit & Loss Statement	297

00		Difference should be = 0 (blank cell)


		CUSTOMERS LEDGER
	1100	Customer A	DEB
	1101	Customer B	DEB
	1102	Customer C	DEB
	1103	Customer D	DEB
	1104	Customer E	DEB
DEB		Total	10

		SUPPLIERS LEDGER
	200001	Supplier A	SUP
	200002	Supplier B	SUP
	200003	Supplier C	SUP
	200004	Supplier D	SUP
	200005	Supplier E	SUP
SUP		Total	20

Table: Items
Group	Item	Description	Sum In
	A00	Oak chair	1
	B00	Oak table	1
	C00	Assembly	1
1		Total

Legal entities, SME, Accounts Receivable/Payable | Double-entry accounting

Switzerland

Double-Entry Accounting

Business

Turnover-Based Accounting Model for an SA or Sagl Without VAT Obligation. Many automation features significantly reduce working time while delivering professional results. With the automated import of data from bank statements and the Rules, you can enter transactions without errors. The customer and supplier ledger is already set up to create invoices with or without the Swiss QR code, send reminders, and generate reports to monitor deadlines. You can make forecasts, obtain the Balance Sheet and Income Statement, Account Cards, Journal, and many other reports. If you need more detailed information for a sector, branch, or product, you can set up cost/profit centers or adopt segments. Open the model from our WebApp or directly from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

Ideal model for managing the accounting of an SA or Sagl without VAT obligation and with an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME framework and includes the customer/supplier ledger, suitable for those managing accounting based on turnover.

In the Accounts table, at the end of the chart of accounts, you will find the customer and supplier ledger set up with accounts linked to assets and liabilities, respectively; therefore, 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.

To reopen the saved file, click on File > Open.

With this model, you can:

Create invoices to send to customers by using the customer account in the Debit column and the revenue account in the Credit column. This way, the invoice will already be recorded and integrated into your accounting file.
Record invoices received from suppliers, including scanning QR codes, and create payment orders (pain.001). Pain.001 files are XML messages containing payment details that can be sent to financial institutions supporting this format. More information: Payment orders with pain.001 (available only with the Advanced plan).
Import all transactions from bank, postal, or credit card statements using Rules for fully automated recordings (available only with the Advanced plan).
Manage cost centers to obtain detailed insights into specific accounts.
Create budgets and financial forecasts to monitor cash flow, ensure you can meet future obligations, predict revenues and expenses, and evaluate different scenarios to assess your company’s profitability.
Print all the reports you need: Balance Sheets, Journal, Account Cards, Open Invoices, and much more.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features Rules, Filter, and Temporary Row Sorting. For more details, check out all the features of the Advanced plan.

Check out our tutorial for Turnover-Based Accounting as well.

In our Documentation, you will find many insights to help you manage accounting like a professional:

Template preview

Show Preview

Company XXX

Accounting 202024

Basic Currency: CHF

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1020	Bank account	100
100		Cash and cash equivalents	10	1

	1060	Bonds and stocks	106
106		Short-term Assets listed in Stock Exchange	10

	1090	Internal transfers	109
	1091	Transfer account for salaries	109
	1099	Amounts to be clarified	109
109		Transfer accounts	10

	1100	Due from Clients or Debitors	110
	1109	Provision for Doubtful Debts	110
110A		Clients or Debtors	110
110		Accounts receivable	10

	1140	Advances and loans	114
	1176	Withholding tax	114
	1180	Receivables from social insurances and social security institutions	114
	1188	Source tax	114
	1190	Various short-term receivables	114
	1199	Securities	114
114		Other short-term receivables	10

	1200	Goods for resale	120
	1210	Raw materials	120
	1220	Auxiliary material	120
	1230	Consumables	120
	1260	Finished products	120
	1270	In-process products	120
	1280	Non-invoiced services	120
120		Inventories	10	1

	1300	Prepaid expenses	130
	1301	Accrued income	130
130		Prepaid Expenses	10	1

10		Current assets	1	1

	1400	Bonds and stocks	140
	1440	Loans	140
	1460	Loan to share-holder	140
140		Financial assets	14

	1480	Investments	148
148		Investments	14

	1500	Machinery	150
	1510	Office furniture and equipment	150
	1520	Office machinery, information and communication technology	150
	1530	Motor vehicles	150
	1540	Tools and equipment	150
150		Tangible assets	14

	1600	Commercial buildings	160
160		Tangible fixed asset management	14

	1700	Patents, know-how, licences, rights and development	170
	1710	Brands	170
	1712	Models	170
	1770	Goodwill	170
170		Intangible fixed assets	14

	1850	Share capital, rights not paid or non-paid Foundation capital	180
180		Capital or non-paid Foundation capital	14

14		Fixed Assets	1

1		Total Assets	00


		LIABILITIES

	2000	Suppliers or creditors	200
	2030	Deposits received	200
200A		Suppliers or creditors	200
200		Suppliers or creditors	20	1

	2100	Due to banks short/term	210
	2120	Financial leasing commitments	210
	2140	Other onerous debts	210
210		Short-term onorous debts	20

	2206	Withholding tax	220
	2208	Direct taxes	220
	2210	Other short-term debts	220
	2260	Due to share-holders	220
	2261	Dividends	220
	2270	Social insurances and social security institutions	220
	2279	Source tax	220
220		Other short-term debts	20

	2300	Accrued expenses	230
	2301	Next year's revenues collected	230
	2330	Short-term provisions	230
230		Accruals and deferred income	20

20		Short-term third party capital	2A

	2400	Due to banks	240
	2420	Financial leasing commitments	240
	2430	Debenture loans	240
	2450	Loans	240
	2451	Mortgage	240
240		Long-term onorous debts	24

	2500	Other long-term debts (non-onorous)	250
250		Other long-term debts	24

	2600	Provisions	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	280
280		Capital or capital of the foundation	28
	2900	Legal reserves	290
	2940	Revaluation reserves	290
290		Legal reserves	28
	2950	Legal reserve from profit	295
295		Legal reserve from profit	28
	2960	Optional reserves from profit	296
296		Optional reserves from profit	28
	2970	Profit / Loss carried forward	297
29A		Profit / Loss for the year	297
297		Profit / Loss from Balance Sheet	28
	2980	Treasury stock, shares, rights of investment (negative)	298
298		Treasury stock, shares, rights of investment (negative)	28

28		Equity	2

2		Total liabilities	00	1


		PROFIT & LOSS STATEMENT

	3000	Earnings from own products	30
	3200	Earnings from resale	30
	3400	Earnings from services rendered	30
	3600	Other revenues and services	30
	3710	Own consumption	30
	3800	Decrease in revenues	30
	3805	Losses on accounts receivable, credit variation	30
30		Net revenues from supplies and services	3
	3900	Change in inventories of in-process products	39
	3901	Change in inventories of finished products	39
	3940	Non-invoiced services variations	39
39		Change in inventories and Non-invoiced services	3
3		Revenues from supplies and services	E1

	4000	Raw materials	4
	4200	Expenses for goods for resale	4
	4400	Third party expenses	4
	4500	Energy consumption for production	4
	4900	Reduction of costs	4
4		Costs for material, goods, services and energy	E1

E1		Gross operating result after deducting costs for materials and goods	E2

	5000	Salaries	5
	5700	Contribution to old age insurance and unemployment	5
	5710	Family equalization fund	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Contribution to voluntary daily benefits insurance	5
	5790	Source tax	5
	5800	Other personnel expenses	5
	5810	Training of personnel	5
	5820	Travel and entertainment expenses effective	5
	5830	Travel and entertainment expense allowance	5
	5900	Temporary staff	5
5		Personnel expenses	E2

E2		Gross operating result after deducting personnel expenses	E3

	6000	Rental	60
	6040	Cleaning of facilities	60
60		Rental	6
	6100	Maintenance, repairs and replacement of tangible assets	61
	6105	Leasing costs tangible assets	61
61		Maintenance, repairs and replacement of tangible assets	6
	6200	Repairs	62
	6210	Fuel	62
	6220	Car insurance	62
	6260	Car leasing and rental	62
	6270	Car costs - private part	62
	6282	Transportation expenses	62
62		Vehicle and transportation expenses	6
	6300	Insurance for damage of items	63
63		Insurance for damage of items	6
	6402	Electricity	64
	6410	Heating expenses	64
	6430	Water	64
	6460	Garbage	64
64		Energy and disposal costs	6
	6500	Office supplies	65
	6503	Technical magazines, newspapers, periodicals	65
	6510	Telephone / internet	65
	6511	Hosting at third-party	65
	6513	Postal charges	65
	6570	IT charges including leasing	65
	6580	Licenses and updates	65
	6583	Consumables	65
65		Administrative and IT costs	6
	6600	Advertising	66
	6642	Gifts to customers	66
66		Advertising	6
	6700	Various costs for the financial year	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	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	69
	6940	Bank costs	69
	6950	Financial revenue	69
69		Financial costs and revenue	E5

E5		Operating result before taxes (EBT)	E6

	7000	Non-operating revenue	7
	7010	Non-operating costs	7
	7500	Corporate real estate revenues	7
	7510	Corporate real estate costs	7
7		Non-operating items	E6

	8000	Extraneous costs	8
	8100	Extraneous revenue	8
	8500	Extraordinary, unique costs or costs relating to other accounting periods	8
	8510	Extraordinary, unique revenue or revenue relating to other accounting periods	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	89
89		Direct taxes	E7

E7		Annual profit or loss	29A

00		Difference should be = 0 (blank cell)


		CLIENTS/DEBTORS
	110001	Company 1	DEB1
	110002	Company 2	DEB1
	110003	Company 3	DEB1
DEB1		Total Clients/Debtors	110A


		SUPPLIERS/CREDITORS
	200001	Company 1	CRE1
	200002	Company 2	CRE1
	200003	Company 3	CRE1
CRE1		Total suppliers/Creditors	200A


		COST CENTERS

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance

	;PB1	Publicity 1	PU
	;PB2	Publicity 2	PU
PU		Total publicity

Legal entities, SMEs, Customer/Supplier Ledger with CC3 (cash principle) | Double-entry Accounting

Switzerland

Double-Entry Accounting

Business

This model is designed to manage the cash-based accounting for a SA or Sagl without VAT obligations. The customer ledger is configured with CC3. Numerous features automate the entry of records, calculations, and VAT reporting, verify and flag errors, and provide outputs such as Balance Sheets and Income Statements, Account Sheets, Journals, financial forecasts and budgets, as well as invoices with Swiss QR codes. Optimize and accelerate your work with professional results. Open the model from our WebApp or directly from the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

Ideal model for managing cash-based accounting for a SA or Sagl, without VAT liability and with an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME schema and includes the customer/supplier ledger, suitable for those who use cash-based accounting.

In the Accounts table, at the end of the chart of accounts, you will find the customer and supplier ledger set up with the cost and profit center CC3. There is no connection with assets and liabilities.
All invoices from customers and suppliers are recorded in the CC3 cost and profit center accounts.

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.

To reopen the saved file, click on File > Open.

With this model, you can:

Create invoices to send to customers by using the CC3 column in the Transactions table (cost centers view).
Create Payment Orders (pain.001).The pain.001 files are XML messages that contain the details for making payments and can be sent to financial institutions that recognize this format. For more information, see Payment Orders pain.001 (available only with the Advanced plan).
Import all transactions from bank, postal, or credit card statements using Rules for fully automated recordings (available only with the Advanced plan).
Manage cost centers to obtain detailed insights into specific accounts.
Create budgets and financial forecasts to monitor cash flow, ensure you can meet future obligations, predict revenues and expenses, and evaluate different scenarios to assess your company’s profitability.
Print all the reports you need: Balance Sheets, Journal, Account Cards, Open Invoices, and much more.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features Rules, Filter, and Temporary Row Sorting. For more details, check out all the features of the Advanced plan.

Template preview

Show Preview

Company XXX

Accounting 2025

Basic Currency: CHF

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1020	Bank account	100
	1045	Credit cards / Debit cards	100
100		Cash and cash equivalents	10	1

	1060	Bonds and stocks	106
106		Short-term Assets listed in Stock Exchange	10

	1090	Internal transfers	109
	1091	Transfer account for salaries	109
	1099	Amounts to be clarified	109
109		Transfer accounts	10

	1100	Due from Clients or Debtors	110
	1109	Provision for Doubtful Debts	110
110		Accounts receivable	10

	1140	Advances and loans	114
	1176	Withholding tax	114
	1179	Source tax	114
	1180	Receivables from social insurances and social security institutions	114
	1190	Various short-term receivables	114
	1199	Securities	114
114		Other short-term receivables	10

	1200	Goods for resale	120
	1210	Raw materials	120
	1230	Auxiliary material	120
	1231	Consumables	120
	1260	Finished products	120
	1270	In-process products	120
	1280	Non-invoiced services	120
120		Inventories	10	1

	1300	Prepaid expenses	130
	1301	Accrued income	130
130		Prepaid Expenses	10	1

10		Current assets	1	1

	1400	Bonds and stocks	140
	1440	Loans	140
	1460	Loan to shareholder	140
140		Financial assets	14

	1480	Investments	148
148		Investments	14

	1500	Machinery	150
	1510	Office furniture and equipment	150
	1520	Office machinery, information and communication technology	150
	1530	Motor vehicles	150
	1540	Tools and equipment	150
150		Movable tangible assets	14

	1600	Commercial buildings	160
160		Fixed tangible assets	14

	1700	Patents, know-how, licences, rights and development	170
	1710	Brands	170
	1712	Models	170
	1770	Goodwill	170
170		Intangible fixed assets	14

	1850	Unpaid share capital, nominal capital, participation certificate capital or foundation capital	180
180		Unpaid share capital or foundation capital	14

14		Fixed assets	1

1		Total assets	00


		LIABILITIES

	2000	Suppliers or creditors	200
	2030	Deposits received	200
200		Suppliers or creditors	20	1

	2100	Due to banks short/term	210
	2120	Financial leasing commitments	210
	2140	Other onerous debts	210
210		Short-term interest-bearing debts	20

	2206	Withholding tax	220
	2208	Direct taxes	220
	2210	Other short-term debts	220
	2260	Due to share-holders	220
	2261	Dividends	220
	2270	Social insurances and social security institutions	220
	2279	Source tax	220
220		Other short-term debts	20

	2300	Accrued expenses	230
	2301	Next year's revenues collected	230
	2330	Short-term provisions	230
230		Accruals and deferred income	20

20		Short-term third party capital	2A

	2400	Due to banks	240
	2420	Financial leasing commitments	240
	2430	Debenture loans	240
	2450	Loans	240
	2451	Mortgage	240
240		Long-term onerous debts	24

	2500	Other long-term debts (non-onerous)	250
250		Other long-term debts	24

	2600	Provisions	260
260		Provisions and similar statutory posts	24

24		Long-term third party capital	2A

2A		Third party capital	2

	2800	Share capital, nominal capital, participation certificate capital or foundation capital	280
280		Share capital or capital of the foundation	28
	2900	Premium at foundation or in the event of a capital increase	290
	2903	Reserves from capital contributions	290
	2950	Legal retained earnings	290
	2955	Revaluation reserve	290
	2960	Optional reserves from profit	290
290		Reserves	28
	2965	Treasury stock, shares, rights of investment (negative)	296
296		Treasury stock, shares, rights of investment (negative)	28
	2970	Profit / Loss carried forward	297
2979		Profit / Loss for the year	297
297		Profit / Loss from Balance Sheet	28

28		Equity	2

2		Total liabilities	00	1


		PROFIT & LOSS STATEMENT

	3000	Earnings from own products	30
	3200	Earnings from resale	30
	3400	Earnings from services rendered	30
	3600	Other revenues and services	30
	3710	Own consumption	30
	3800	Decrease in revenues	30
	3805	Losses on accounts receivable, credit variation	30
	3810	Credit/debit card fees	30
30		Net revenues from supplies and services	3
	3900	Changes in finished products inventories	39
	3901	Changes in semi-finished products inventories	39
	3940	Changes in non-invoiced services value	39
39		Change in inventories and non-invoiced services	3
3		Revenues from supplies and services	E1

	4000	Raw materials	4
	4200	Expenses for goods for resale	4
	4400	Third party expenses	4
	4500	Energy consumption for production	4
	4800	Reduction of costs	4
4		Costs for material, goods, services and energy	E1

E1		Gross operating result after deducting costs for materials and goods	E2

	5000	Salaries	5
	5700	Contribution to old age insurance and unemployment	5
	5710	Family equalization fund	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Daily sickness benefits insurance	5
	5790	Source tax	5
	5800	Other personnel expenses	5
	5810	Training of personnel	5
	5820	Travel and entertainment expenses effective	5
	5830	Travel and entertainment expense allowance	5
	5900	Temporary staff	5
5		Personnel expenses	E2

E2		Gross operating result after deducting personnel expenses	E3

	6000	Rental	60
	6040	Cleaning of facilities	60
60		Rental	6
	6100	Maintenance, repairs and replacement of movable tangible assets	61
	6105	Leasing costs of movable tangible assets	61
61		Maintenance, repairs and replacement of movable tangible assets	6
	6200	Repairs	62
	6210	Fuel	62
	6220	Car insurance	62
	6260	Car leasing and rental	62
	6270	Private share of vehicle expenses	62
	6280	Transportation expenses	62
62		Vehicle and transportation expenses	6
	6300	Insurance for damage of items	63
63		Insurance for damage of items	6
	6402	Electricity	64
	6410	Heating expenses	64
	6430	Water	64
	6460	Garbage	64
64		Energy and disposal costs	6
	6500	Office supplies	65
	6503	Technical magazines, newspapers, periodicals	65
	6510	Telephone / internet	65
	6511	Hosting at third-party	65
	6513	Postal charges	65
	6570	IT charges including leasing	65
	6580	Licenses and updates	65
	6583	Consumables	65
65		Administrative and IT costs	6
	6600	Advertising	66
	6642	Gifts to customers	66
66		Advertising	6
	6700	Various costs for the financial year	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	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	69
	6940	Bank costs	69
	6950	Financial revenue	69
69		Financial costs and revenue	E5

E5		Operating result before taxes (EBT)	E6

	7000	Non-operating revenue	7
	7010	Non-operating costs	7
	7500	Corporate real estate revenues	7
	7510	Corporate real estate costs	7
7		Result from non-operating activities	E6

	8000	Extraneous costs	8
	8100	Extraneous revenue	8
	8500	Extraordinary, unique costs or costs relating to other accounting periods	8
	8510	Extraordinary, unique revenue or revenue relating to other accounting periods	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	89
89		Direct taxes	E7

E7		Annual profit or loss	2979	1

00		Difference should be = 0 (blank cell)


		Clients ledger
	;110001	Bianchi Ltd.	CLI
	;110002	Rossi Francesco	CLI
	;110003	John Smith	CLI
	;110004	Rossier Anne	CLI
	;110005	Müller Ltd.	CLI
CLI		Total clients

		Suppliers ledger
	;200001	Alberti Sergio	SUP
	;200002	Fumagalli Lorenzo	SUP
	;200003	Color Ltd.	SUP
	;200004	Martini LLC.	SUP
SUP		Total suppliers


		COST CENTERS

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance

	;PB1	Publicity 1	PU
	;PB2	Publicity 2	PU
PU		Total publicity

Table: Items
Group	Item	Description	Sum In
	AD-1	Chairs category A	10
	AD-2	Chairs category B	10
10		Total chairs category A and B

	AB-1	Tables category A	12
	AB-2	Tables category B	12
12		Total tables category A and B

Partnerships, general and limited , SMEs, cash-based accounting | Double-entry accounting

Switzerland

Double-Entry Accounting

Business

Ideal model for managing a partnership’s accounting. The chart of accounts is structured according to the Swiss SME system. By using Banana Accounting, you can take advantage of many innovative features that make your work fast, secure, and professional. You can plan and anticipate cash flows, ensuring that you can meet future commitments without difficulty. You can manage customers and suppliers, create invoices with a Swiss QR code, track deadlines, and send reminders. Data is always up to date for the Balance Sheet, Profit and Loss Statement, Account Cards, Journal, and other reports—even by period. Get detailed information for a specific area by using cost centers, and attach digital documents to transactions for better organisation and immediate visibility, without having to consult paper documents. Open the model from our WebApp, or directly from the program, and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting

Template documentation

Description

The program includes many features that help you work efficiently and achieve professional results:

Create and print invoices with the Swiss QR code
Import data from bank statements
Set up Rules to memorise and automate the completion of transactions imported from bank statements
Manage VAT according to the new VAT rates
Manage cost centers, customisable according to your needs, to get detailed information on specific accounts
Create budgets and financial forecasts
Print all the reports you need: Balance Sheets, Journal, Account Cards, VAT Returns, Open Invoices, and much more.

For VAT management with the new rates, you can find detailed information in the VAT Management pages on our website.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features Rules, Filter, and Temporary Row Sorting. For more details, check out all the features of the Advanced plan.

In the equity section of the liabilities, you will find the accounts for managing each partner’s capital, contributions, private portion, and profits.

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 our Documentation, you'll find a wealth of information to help you manage your accounting like a professional and discover the full potential of the program:

Template preview

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Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1020	Bank account	100
100		Cash and cash equivalents	10	1

	1060	Bonds and stocks	106
106		Short-term Assets listed in Stock Exchange	10

	1090	Internal transfers	109
	1091	Transfer account for salaries	109
	1099	Amounts to be clarified	109
109		Transfer accounts	10

	1100	Due from Clients or Debtors	110
	1109	Provision for Doubtful Debts	110
110		Accounts receivable	10

	1140	Advances and loans	114
	1176	Withholding tax	114
	1180	Receivables from social insurances and social security institutions	114
	1188	Source tax	114
	1190	Various short-term receivables	114
	1199	Securities	114
114		Other short-term receivables	10

	1200	Goods for resale	120
	1210	Raw materials	120
	1220	Auxiliary material	120
	1230	Consumables	120
	1260	Finished products	120
	1270	In-process products	120
	1280	Non-invoiced services	120
120		Inventories	10	1

	1300	Prepaid expenses	130
	1301	Accrued income	130
130		Prepaid Expenses	10	1

10		Current assets	1	1

	1400	Bonds and stocks	140
	1440	Loans	140
	1460	Loan to partner	140
140		Financial assets	14

	1480	Investments	148
148		Investments	14

	1500	Machinery	150
	1510	Office furniture and equipment	150
	1520	Office machinery, information and communication technology	150
	1530	Motor vehicles	150
	1540	Tools and equipment	150
150		Tangible assets	14

	1600	Commercial buildings	160
160		Tangible fixed asset management	14

	1700	Patents, know-how, licences, rights and development	170
	1710	Brands	170
	1712	Models	170
	1770	Goodwill	170
170		Intangible fixed assets	14

	1850	Share capital, rights not paid or non-paid Foundation capital	180
180		Capital or non-paid Foundation capital	14

14		Fixed Assets	1

1		Total Assets	00


		LIABILITIES

	2000	Suppliers or creditors	200
	2030	Deposits received	200
200		Suppliers or creditors	20	1

	2100	Due to banks short/term	210
	2120	Financial leasing commitments	210
	2140	Other onerous debts	210
210		Short-term onorous debts	20

	2206	Withholding tax	220
	2208	Direct taxes	220
	2210	Other short-term debts	220
	2260	Due to partner	220
	2270	Social insurances and social security institutions	220
	2279	Source tax	220
220		Other short-term debts	20

	2300	Accrued expenses	230
	2301	Next year's revenues collected	230
	2330	Short-term provisions	230
230		Accruals and deferred income	20

20		Short-term third party capital	2A

	2400	Due to banks	240
	2420	Financial leasing commitments	240
	2430	Debenture loans	240
	2450	Loans	240
	2451	Mortgage	240
240		Long-term onorous debts	24

	2500	Other long-term debts (non-onorous)	250
250		Other long-term debts	24

	2600	Provisions	260
260		Provisions and similar statutory posts	24

24		Long-term third party capital	2A

2A		Third party capital	2

	2800	Equity partner A at the beginning of the year	28
	2810	Contributions to equity/equity withdrawals partner A	28
	2820	Private account partner A	28
	2831	Profit / Loss for the year partner A	28
	2850	Equity sponsor A at the beginning of the year	28
	2860	Contributions to equity/equity withdrawals sponsor A	28
	2870	Private account sponsor A	28
	2881	Profit / Loss for the year sponsor A	28
297		Profit/loss for the period	28

28		Equity	2

2		Total liabilities	00	1


		PROFIT & LOSS STATEMENT

	3000	Earnings from own products	30
	3200	Earnings from resale	30
	3400	Earnings from services rendered	30
	3600	Other revenues and services	30
	3710	Own consumption	30
	3800	Decrease in revenues	30
	3805	Losses on accounts receivable, credit variation	30
30		Net revenues from supplies and services	3
	3900	Change in inventories of in-process products	39
	3901	Change in inventories of finished products	39
	3940	Non-invoiced services variations	39
39		Change in inventories and Non-invoiced services	3
3		Revenues from supplies and services	E1

	4000	Raw materials	4
	4200	Expenses for goods for resale	4
	4400	Third party expenses	4
	4500	Energy consumption for production	4
	4900	Reduction of costs	4
4		Costs for material, goods, services and energy	E1

E1		Gross operating result after deducting costs for materials and goods	E2

	5000	Salaries	5
	5700	Contribution to old age insurance and unemployment	5
	5710	Family equalization fund	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Contribution to voluntary daily benefits insurance	5
	5790	Source tax	5
	5800	Other personnel expenses	5
	5810	Training of personnel	5
	5820	Travel and entertainment expenses effective	5
	5830	Travel and entertainment expense allowance	5
	5900	Temporary staff	5
5		Personnel expenses	E2

E2		Gross operating result after deducting personnel expenses	E3

	6000	Rental	60
	6040	Cleaning of facilities	60
60		Rental	6
	6100	Maintenance, repairs and replacement of tangible assets	61
	6105	Leasing costs tangible assets	61
61		Maintenance, repairs and replacement of tangible assets	6
	6200	Repairs	62
	6210	Fuel	62
	6220	Car insurance	62
	6260	Car leasing and rental	62
	6270	Car costs - private part	62
	6282	Transportation expenses	62
62		Vehicle and transportation expenses	6
	6300	Insurance for damage of items	63
63		Insurance for damage of items	6
	6402	Electricity	64
	6410	Heating expenses	64
	6430	Water	64
	6460	Garbage	64
64		Energy and disposal costs	6
	6500	Office supplies	65
	6503	Technical magazines, newspapers, periodicals	65
	6510	Telephone / internet	65
	6511	Hosting at third-party	65
	6513	Postal charges	65
	6570	IT charges including leasing	65
	6580	Licenses and updates	65
	6583	Consumables	65
65		Administrative and IT costs	6
	6600	Advertising	66
	6642	Gifts to customers	66
66		Advertising	6
	6700	Various costs for the financial year	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	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	69
	6940	Bank costs	69
	6950	Financial revenue	69
69		Financial costs and revenue	E5

E5		Operating result before taxes (EBT)	E6

	7000	Non-operating revenue	7
	7010	Non-operating costs	7
	7500	Corporate real estate revenues	7
	7510	Corporate real estate costs	7
7		Non-operating items	E6

	8000	Extraneous costs	8
	8100	Extraneous revenue	8
	8500	Extraordinary, unique costs or costs relating to other accounting periods	8
	8510	Extraordinary, unique revenue or revenue relating to other accounting periods	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	89
89		Direct taxes	E7

E7		Annual profit or loss	297

00		Difference should be = 0 (blank cell)

				1
		COST CENTERS

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance

	;PB1	Publicity 1	PU
	;PB2	Publicity 2	PU
PU		Total publicity

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.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

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

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Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with foreign currencies

Table: Accounts
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

Table: Exchange rates
Ref.Currency	Currency	Text

CHF	EUR	Euro
CHF	USD	US Dollar

Sole proprietorship | SME | Double-entry multicurrency accounting

Switzerland

Double-Entry Accounting with foreign currencies

Business

Template for managing accounts in multiple currencies. In the chart of accounts, in addition to accounts in the base currency, you can set up as many accounts as needed in other currencies, including virtual ones. For each currency, you can define the exchange rate, and every time you record a transaction, the program automatically calculates the equivalent value in the base currency. Exchange rate differences are also handled automatically. You have access to automated checks and controls to avoid exchange rate discrepancies. If you need to present reports and financial statements abroad, you can set up the accounting in a second currency to obtain balances both in the base currency and the secondary one. Open the template from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

The multicurrency model, based on double-entry accounting, allows you to manage accounts in other currencies in addition to the base currency.

Create your file

Open the template with the Banana Accounting WebApp
From the menu File > File properties, set the period, your company name and the base currency in any currency you want.
From the menu File > Save as, save the file. It is useful to include the company name and year in the file name. For example: "Rossi-SA-20xx.ac2".
In the Exchange rates table, set the foreign currencies always in reference to the base currency and exchange rates. Opening rates are set only the first time you use Banana Accounting. At the beginning of the new year, they will be automatically carried over based on the closing rates entered on 31.12.

WARNING: if you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open.

In our Documentation you will find all the insights and topics for multicurrency accounting, including:

Sole proprietorship | SME | Simplified plan | Double-Entry Multi-Currency Accounting

Switzerland

Double-Entry Accounting with foreign currencies

Business

Ideal model for a sole proprietorship with accounts in multiple currencies in addition to the base currency. This file is designed for businesses that use currencies other than their base currency. It includes dedicated columns and an Exchange Rates table where you can set the exchange rate freely. Each time you record a transaction, the program automatically calculates the equivalent value in the base currency. Exchange rate differences are also calculated automatically. You can set up a second currency to present reports and balance sheets abroad, with balances available in both the base currency and the secondary currency. Open the model from our WebApp or directly from the program, and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

The multi-currency model based on double-entry accounting, this model allows you to manage accounts in foreign currencies as well as the base currency.

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".
In the Exchange Rates Table, set the foreign currencies always in reference to the base currency and their exchange rates. Opening exchange rates are only set the first time you use Banana Accounting. When transitioning to a new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.

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

To reopen the saved file, click File > Open.

In our Documentation, you will find detailed explanations and topics related to multi-currency accounting, including:

Template preview

Show Preview

Company XX

Accounting 2025

Basic Currency: CHF

Double-entry with foreign currencies

Table: Accounts
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
	1024	Bank account EUR	EUR	10
	1025	Bank account USD	USD	10
	1045	Credit cards / Debit cards	CHF	10
	1090	Internal transfers	CHF	10
	1091	Transfer account for salaries	CHF	10
	1099	Amounts to be clarified	CHF	10
	1100	Due from clients or debtors	CHF	10
	1176	Withholding tax	CHF	10
	1191	Deposits	CHF	10
	1300	Accrued income and prepaid expenses	CHF	10
10		Current assets		1

	1500	Machinery	CHF	14
	1510	Office equipment	CHF	14
	1512	Store fixtures	CHF	14
	1520	Office machines, information and communication technology	CHF	14
	1530	Vehicles	CHF	14
	1540	Tools and equipment	CHF	14
14		Fixed assets		1

1		TOTAL ASSETS		00	1


		LIABILITIES

	2000	Accounts payable	CHF	20
	2100	Short-term interest-bearing debts	CHF	20
	2300	Accruals and deferred income	CHF	20
20		Short-term third party capital		2

	2400	Due to banks	CHF	24
	2500	Other long-term debts	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 or loss carried forward	CHF	28
2891		Annual profit or loss	CHF	28	1
28		Equity		2

2		TOTAL LIALIBILITIES		00	1


		PROFIT & LOSS STATEMENT

		REVENUES

	3000	Gross revenues from manufactured products	CHF	3
	3200	Gross revenues from resale of goods	CHF	3
	3400	Gross revenues from provided services	CHF	3
	3600	Other revenues	CHF	3
	3710	Own consumption	CHF	3
	3800	Discounts	CHF	3
	3810	Credit/debit card fees	CHF	3
3		TOTAL REVENUES		02	1

		EXPENSES

	4000	Purchases	CHF	4
4		Purchases		4-6

	5600	Salaries (administration)	CHF	5
	5701	AHV, IV, EO holder	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 expenses	CHF	5
	5830	Management flat-rate expenses	CHF	5
	5880	Other personal expenses	CHF	5
	5900	Temporary staff	CHF	5
5		Personnel expenses		4-6	1

		Financial charges and revenue
	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
	6260	Car leasing and rental	CHF	6
	6280	Transport expenses	CHF	6
	6300	Insurance for damage of items	CHF	6
	6400	Energy and disposal costs	CHF	6
	6500	Office equipment	CHF	6
	6503	Technical magazines, newspapers, periodicals	CHF	6
	6510	Phone / internet	CHF	6
	6513	Postages	CHF	6
	6520	Contributions	CHF	6
	6521	Donations, grants	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
	6600	Advertising expenses	CHF	6
	6641	Customer support	CHF	6
	6800	Depreciation and value adjustments of fixed assets	CHF	6
	6900	Costs for bank interests	CHF	6
	6940	Bank charges	CHF	6
	6949	Exchange rate loss	CHF	6
	6950	Financial revenues	CHF	6
	6999	Exchange rate profit	CHF	6
	8900	Direct taxes	CHF	6
6		Other operating expenses		4-6	1

4-6		TOTAL EXPENSES		02

02		Annual profit (-) or loss (+)		2891	1

00		Difference should be = 0 (blank cell)


		COST CENTERS

	.PAC	Packaging A	CHF	INV
	.RAW	Raw materials A	CHF	INV
	.AUX	Auxiliary material 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

General partnerships, SME | Double-entry accounting with Multi-currency

Switzerland

Double-Entry Accounting with foreign currencies

Business

Ideal template for accounting of partnerships with foreign currencies. In the chart of accounts, you can set up an unlimited number of foreign currency accounts, and in the Exchange Rates table, you can freely enter the exchange rates. All calculations for conversion into the base currency and exchange rate differences are automated. Open the model from our WebApp or from the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with foreign currencies

Template documentation

Description

Ideal model for partnership accounting. It includes all the settings and functions needed to:

Create and print invoices with the Swiss QR code.
Import data from bank statements.
Set up Rules to store and automate the completion of transactions imported from bank statements.
Manage cost centers, customizable according to your needs to track specific details of certain accounts.
Create budgets and financial forecasts.
Print all the reports you need: Balance Sheets, Journal, Account Ledgers, VAT Reports, Open Invoices, and much more.

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new Rules, Temporary Filter, and Sort Rows features.
Check out all the Advanced plan features.

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".
In the Exchange Rates Table, set the foreign currencies always in reference to the base currency and their exchange rates. Opening exchange rates are only set the first time you use Banana Accounting. When transitioning to a new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.

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

To reopen the saved file, click File > Open.

In our Documentation, you will find detailed explanations and topics related to multi-currency accounting, including:

Template preview

Show Preview

Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with foreign currencies

Table: Accounts
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 Debtors	CHF	110
	1109	Provision for Doubtful Debts	CHF	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 partner A	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
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

	2206	Withholding tax	CHF	220
	2208	Direct taxes	CHF	220
	2210	Other short-term debts	CHF	220
	2260	Due to partner A	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	Equity partner A at the beginning of the year	CHF	28
	2810	Contributions to equity/equity withdrawals partner A	CHF	28
	2820	Private account partner A	CHF	28
	2831	Profit / Loss for the year partner A	CHF	28
	2850	Equity sponsor A at the beginning of the year	CHF	28
	2860	Contributions to equity/equity withdrawals sponsor A	CHF	28
	2870	Private account sponsor A	CHF	28
	2881	Profit / Loss for the year sponsor A	CHF	28
297		Profit/loss for the period		28

28		Equity		2

2		Total liabilities		00	1


		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		297

00		Difference should be = 0 (blank cell)

					1
		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

Tutorial Financial Planning for Accounting Experts

Switzerland

Double-Entry Accounting

Business

Practical guide to precision financial planning for accounting experts. Step-by-step explanations on how to prepare financial planning with the same accuracy and rigor used when recording actual accounting transactions.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp Open tutorial in WebApp

Download template

Download tutorial file

Documentation: Double-Entry Accounting

Template documentation

Description

The precision financial planning is a method to build the company’s financial future with the same rigor as real accounting.

In Banana Accounting, forecasting is not separate, but integrated into the same accounting file.

In this tutorial, you will see how to create a complete forecast by entering future transactions and automatically obtaining forecast balance sheet, profit and loss statement, and cash flow. You can also simulate different scenarios.

Introduction video

To see the system in action, watch our video below:

▶ Double-entry Accounting and Budget Video

Who this tutorial is for

This tutorial is designed for:

Accounting experts
Fiduciary companies
Consultants and accountants

The goal is to show you how to quickly create a complete financial plan in the same accounting file, including:

Forecast profit and loss statement
Forecast balance sheet
- Cash flow evolution
Comparison between budget and actual results.

You can prepare the financial plan both for your company and for your clients, offering added value to your consulting services that goes beyond accounting management.

Planning structure

With Banana Accounting, you do not need to create anything new. This means you work with:

the same chart of accounts
the same Debit/Credit logic
the same analysis tools

To enter budget transactions, use:

the Budget table where you enter the transactions you expect during the year:
- enter the transaction only once
- define the frequency
- you can determine that a transaction appears within a period defined by a start and end date.

Chart of Accounts

The accounts you use are those already available in the chart of accounts. In the Accounts table, you can display the Budget column to always have forecast balances available:

menu Data > Columns setup > enable Budget column

Assets and Liabilities (Balance Sheet)

Costs and Revenue (Profit and Loss Statement)

For a more detailed forecast, if not already present, we recommend setting up and using:

Budget Table

The Budget table is the core of the forecasting system, where you enter the transactions you expect during the year or within a defined period.

For each future event, enter the data in the following columns:

Start date: the date when the transaction begins
End date: the last date by which the transaction ends (a date one or more years later can also be specified).
If the transaction will always repeat every year, you do not need to enter any date.
Repeat: repetition frequency (day, month, quarter, half-year, year)
Description: description of the transaction
Debit / Credit account: accounts available and taken from the chart of accounts
Amount: transaction amount

If needed, you can also enter VAT code, segments, or cost centers.

Based on the entered transactions, the program automatically creates all reports, with the same speed and options available in the Enhanced Balance sheet with groups, and reports the balances in the Accounts column, in the Budget view.

Complete forecast reports and comparison with actual data

Forecast reports do not only provide aggregated yearly projections. You can also analyze the data by specific periods: if a cost or revenue occurs only during certain months, the system represents it exactly in the correct periods.

For example: if a cost occurs only in June, July, and August, in the Budget table, by defining the accrual dates, the amount will be assigned exactly to the specific period in the forecast report, without any distribution across other months.

To obtain the forecast balance sheet and profit and loss statement:

From the menu Reports > Enhanced Balance sheet with groups > in the section Chart of Accounts > Columns, enable Budget

In the Enhanced Balance sheet with groups, if you display the actual, budget, and Budget difference columns, you immediately get an overall view:

Balance Sheet with actual balances, budget balances, and differences

Forecasting in Banana Accounting is not a separate document, but integrates with accounting data and evolves together with real accounting.

Profit and Loss Statement with actual balances, budget balances, and differences

With this report presentation, you can evaluate whether the company will be profitable and identify possible issues in advance.

Comparison of actual vs budget account card

With Banana Accounting financial forecasting, you can go beyond traditional forecasting. With the new Account card: Current vs/Budget extension (Beta version), you can compare an account card with both actual transactions and budget transactions.

This is a completely new feature that allows you to:

analyze in detail the actual transactions compared to the budgeted ones
easily identify variances shown in the Differences column.
progressively improve your planning capabilities.

Advantage: customer account card with actual and budget data

With Banana Accounting, for each customer you have a complete account card that integrates:

actual data → issued invoices and real payments received
forecast data → future invoices and expected payments

With Banana, the customer account card does not only show what has happened, but also what will happen, with all management details already integrated. In one single view, you can see the past, present, and future.

Using the new extension dedicated to the account card, which compares actual and budget transactions, you can analyze in detail:

Customer
Project
Cost center
Segment

To display the comparison between actual and budget data for an account, you need to:

Install the Account card current vs budget extension (Beta version)
- From the menu Extensions > Manage extensions > Accout card: current vs budget (Beta version)
In the dialog window that opens:
Double-click on Account and select from the account list the account (or category), cost center
- Two account cards related to the same account are displayed side by side
- In the last column of the budget account card, the Difference column is displayed, highlighting line by line the difference in amounts between actual and budget data.

Summary

With precision financial planning, you can:

enter detailed forecasts transaction by transaction
automatically obtain all reports
monitor liquidity and profitability
compare forecasts and actual results
progressively improve decision-making

It is not just about creating a budget, but about using an integrated system to plan and manage the financial future with professional accounting tools.

Pianificazione finanziaria separata dalla contabilità

Svizzera

Contabilità in partita doppia

Azienda

La pianificazione finanziaria separata dalla contabilità permette di creare previsioni economiche, finanziarie e patrimoniali in modo indipendente dalla contabilità generale. Consente di simulare ricavi, costi, investimenti e finanziamenti, valutarne gli effetti sulla liquidità e sull'utile e confrontare scenari alternativi. La pianificazione può essere annuale o pluriennale e offre una visione dell'evoluzione futura dell'impresa a supporto delle decisioni aziendali. Si rivolge a medio e grandi imprese e a figure specializzate che devono preparare delle pianificazioni molto dettagliate e avanzate.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp Open tutorial in WebApp

Download template

Download tutorial file

Documentation: Contabilità in partita doppia

Template documentation

Description

Questo tutorial mostra, con un esempio pratico, come creare e gestire una pianificazione economica, finanziaria e patrimoniale in un file separato dalla contabilità, inserendo nella tabella Preventivo i movimenti previsionali e analizzandone i risultati.

Maggiori info alla pagina della nostra Documentazione: Pianificazione separata dalla contabilità.

Come impostare il file della pianificazione

Per creare il file di pianificazione puoi:

partire da uno dei modelli predefiniti di contabilità in partita doppia di Banana Contabilità, anche con IVA o multimoneta
utilizzare come base il piano contabile della tua attività, se disponi già di una struttura contabile
impostare il periodo di pianificazione, la moneta base e le altre proprietà necessarie.

Nel nostro esempio viene preparata la pianificazione finanziaria di uno studio fiduciario già avviato.

Partendo dalla situazione esistente e formulando ipotesi sull'evoluzione dei clienti e delle consulenze, sugli investimenti e sull'eventuale assunzione di un nuovo collaboratore, viene elaborata una previsione per valutare l'evoluzione futura della liquidità, del risultato d'esercizio e della situazione patrimoniale.

Per creare il file:

Dal menu File > Nuovo, seleziona la tipologia di contabilità e il modello più adatto alle tue esigenze.
Dal menu File > Proprietà file > Dati base, inserisci i dati della pianificazione, come nome dell'azienda, periodo e moneta base.
Se utilizzi una contabilità multimoneta o con IVA, verifica le relative impostazioni. Nei modelli predefiniti i conti necessari, come quelli per le differenze di cambio e l'IVA, sono già predisposti.

Se nel file della contabilità la tabella Preventivo non è visibile, puoi aggiungerla dal menu Strumenti > Aggiungi Tabella Preventivo.

La tabella Registrazioni rimane comunque disponibile. Se non viene utilizzata, puoi nasconderla dal menu Dati > Disponi tabelle, impostando la tabella Registrazioni come non visibile.

Le registrazioni inserite nella tabella Preventivo vengono utilizzate per calcolare automaticamente i valori previsionali dei conti e ottenere report economici, finanziari e patrimoniali.

Struttura della pianificazione

La pianificazione viene gestita in un unico file dedicato e si basa sulla logica della partita doppia, consentendo di simulare contabilmente l'evoluzione futura dell'impresa.

Il file utilizza principalmente due tabelle:

la tabella Conti, che definisce la struttura contabile e mostra i valori risultanti dalla pianificazione;
la tabella Preventivo, nella quale vengono inserite le registrazioni previsionali e le ipotesi su cui si basa la pianificazione.

Come creare una pianificazione

Per creare la pianificazione, imposta nella tabella Conti la situazione patrimoniale iniziale e inserisci nella tabella Preventivo le operazioni future previste. Banana calcola automaticamente gli effetti delle registrazioni sulla situazione economica, finanziaria e patrimoniale.

Tabella Conti

Se hai scelto uno dei modelli predefiniti, la tabella Conti contiene già i conti necessari per iniziare la pianificazione.

Puoi personalizzare il piano contabile aggiungendo o eliminando conti e gruppi di totalizzazione in funzione delle tue esigenze. Per maggiori informazioni consulta la pagina Tabella Conti.

I saldi effettivi alla data di inizio della pianificazione possono essere riportati nella colonna Apertura e utilizzati come situazione patrimoniale iniziale da cui sviluppare le previsioni.

Per i conti dello Stato patrimoniale, i valori del Preventivo partono quindi dai saldi iniziali di apertura.

Per i conti del Conto economico, invece, prima dell'inserimento delle registrazioni previsionali i valori del Preventivo sono a zero.

Tabella Preventivo

La tabella Preventivo è il cuore della pianificazione. Qui vengono registrate le operazioni previsionali utilizzando la logica della partita doppia.

Puoi pianificare, ad esempio:

ricavi e relativi incassi
acquisti e pagamenti
salari e altri costi d'esercizio
investimenti e ammortamenti
nuovi finanziamenti
rimborsi di finanziamenti e relativi interessi
altre operazioni previste.

La tabella permette inoltre di gestire facilmente le operazioni ricorrenti. Non è necessario inserire manualmente una registrazione per ogni ricorrenza: attraverso le colonne Data inizio, Data fine e Ripeti puoi definire la periodicità dell'operazione, ad esempio giornaliera, mensile, trimestrale, semestrale o annuale.

Banana calcola automaticamente le ricorrenze e i relativi valori complessivi. In questo modo la pianificazione diventa dinamica e i report previsionali tengono conto automaticamente della periodicità delle operazioni.

Effetti della pianificazione

Ogni registrazione inserita nella tabella Preventivo produce automaticamente i relativi effetti economici, finanziari e patrimoniali.

Una registrazione previsionale può quindi incidere contemporaneamente sulla liquidità, sui conti dello Stato patrimoniale, sui ricavi e sui costi del Conto economico e, di conseguenza, sull'utile o sulla perdita prevista.

Non è necessario predisporre formule separate per collegare questi elementi: gli effetti derivano automaticamente dalle registrazioni in partita doppia.

Nell'esempio puoi osservare come cambiano gli importi nelle colonne Preventivo e Differenza preventivo dopo l'inserimento delle operazioni previsionali.

Impatto sullo Stato patrimoniale e sulla liquidità

Dopo l'inserimento delle prime registrazioni previsionali, la liquidità prevista passa dal valore iniziale di CHF 104'400.00 a CHF 197'890.00.

Impatto sul Conto economico

Il Conto economico viene aggiornato automaticamente sulla base delle registrazioni previsionali e determina l'utile o la perdita prevista.

Modificare ipotesi e simulare scenari

Una volta creata la pianificazione di base, puoi modificare le ipotesi e simulare scenari alternativi per confrontarne i risultati con quelli della pianificazione iniziale.

Puoi aggiungere nuove registrazioni previsionali, modificare quelle esistenti oppure utilizzare quantità, prezzi, variabili e formule per verificare come il cambiamento di determinate ipotesi influisce sui risultati complessivi.

Quando un dato viene modificato, Banana ricalcola automaticamente gli effetti collegati, permettendo di verificare immediatamente l'impatto sulla liquidità, sul risultato d'esercizio e sulla situazione patrimoniale.

Ipotesi: aumento delle consulenze del 10%

Supponiamo di voler valutare gli effetti di un aumento del 10% delle consulenze.

Nella tabella Preventivo puoi utilizzare quantità, prezzi unitari, variabili e formule:

visualizza le colonne Quantità, Prezzo unitario e Formula
inserisci i valori nelle colonne Quantità e Prezzo unitario
definisci una variabile per lo scenario di base, ad esempio a = 1
modifica la variabile per simulare un aumento del 10%, ad esempio a = 1.1
nella colonna Formula inserisci la formula che utilizza la variabile.

Modificando la variabile, Banana ricalcola automaticamente le registrazioni previsionali interessate e i relativi risultati.

Ipotesi: assunzione di un nuovo collaboratore dal 01.07.2026

Per valutare l'impatto dell'assunzione di un nuovo collaboratore, nella tabella Preventivo vengono aggiunte le registrazioni previsionali necessarie con data di inizio 01.07.2026.

Oltre al salario devono essere considerate anche le relative componenti, come i contributi e gli altri costi del personale previsti.

Banana permette così di verificare l'impatto della nuova assunzione sui costi del personale, sul risultato d'esercizio e sulla liquidità.

Ipotesi: investimento in nuovo hardware finanziato con un prestito bancario

Supponiamo di pianificare l'acquisto di nuovo hardware per CHF 10'000, finanziato tramite un prestito bancario con un tasso d'interesse del 2.10%.

Nella tabella Preventivo vengono inserite le registrazioni previsionali relative all'investimento e al finanziamento, indicando la data prevista dell'operazione, nell'esempio 01.08.2026.

Per completare la previsione vengono inoltre considerati gli interessi sul finanziamento. Al 31.12 è possibile utilizzare una formula o una variabile per calcolare gli interessi relativi ai cinque mesi da agosto a dicembre e registrare il relativo costo previsto.

In questo modo è possibile valutare contemporaneamente l'impatto dell'operazione sugli investimenti, sull'indebitamento, sugli interessi, sulla liquidità e sul risultato d'esercizio.

Effetti delle ipotesi nei report previsionali

I dati inseriti nella tabella Preventivo possono essere utilizzati per ottenere i principali report economici, finanziari e patrimoniali previsionali.

Dal menu Report > Bilancio abbellito con gruppi, nella sezione relativa ai conti puoi attivare Bilancio e Conto economico e, nella sezione Colonne, selezionare i dati del Preventivo.

Puoi così ottenere lo Stato patrimoniale previsionale e il Conto economico previsionale e verificare gli effetti delle ipotesi inserite nella pianificazione.

Nell'esempio, tutte le variazioni previsionali ipotizzate, aumento del 10% delle vendite, assunzione di un nuovo dipendente e investimento finanziato con un prestito bancario, modificano i risultati della pianificazione rispetto a quelli previsti inizialmente. I relativi effetti si riflettono sullo Stato patrimoniale e sul Conto economico, determinando nuovi valori previsti per la liquidità e l'utile d'esercizio.

Nello stesso scenario, il Conto economico previsionale permette di confrontare i ricavi e l'utile previsto con quelli della pianificazione di base.

Proiezioni pluriennali

Con Banana Contabilità puoi estendere la pianificazione su più esercizi e creare proiezioni pluriennali.

Per impostare una pianificazione pluriennale, nella tabella Preventivo occorre inserire il movimento previsionale per ciascun anno della pianificazione. Per ogni movimento vengono indicate la relativa data di inizio e di fine periodo, fino a raggiungere la data finale prevista dalla pianificazione.

Gli importi possono essere modificati di anno in anno per tenere conto delle variazioni previste. Ad esempio, puoi prevedere un aumento dei ricavi, una variazione dei costi, nuovi investimenti o una diversa evoluzione dei finanziamenti.

Una volta inserite le previsioni per i diversi esercizi, puoi ottenere report pluriennali e analizzare, anno per anno, l'evoluzione prevista del Conto economico, dello Stato patrimoniale, della liquidità, degli investimenti, dei finanziamenti e dell'indebitamento.

Analizzare i risultati della pianificazione

Una volta completata la pianificazione, puoi analizzare i risultati per l'intero periodo oppure suddividerli per anno. Questo permette di confrontare l'evoluzione prevista della situazione patrimoniale e del Conto economico nel corso di più esercizi.

Per visualizzare e stampare i report:

dal menu Report > Bilancio abbellito con gruppi
nella sezione Intestazione e piè di pagina, inserisci l'intestazione della pianificazione
nella sezione Colonne, attiva la voce Preventivo, sia per il Bilancio sia per il Conto economico
nella sezione Periodo, seleziona Tutto il periodo
nella sezione Suddivisione, seleziona Anno
fai clic su OK.

Esempio di pianificazione pluriennale per lo Stato patrimoniale

Esempio di pianificazione pluriennale per il Conto economico

In particolare, puoi verificare:

se la liquidità prevista è sufficiente durante il periodo di pianificazione
come evolvono ricavi, costi e risultato d'esercizio
l'impatto degli investimenti sulla liquidità e sulla situazione patrimoniale
l'evoluzione dei finanziamenti e dell'indebitamento
come cambia il patrimonio netto
se le ipotesi formulate risultano economicamente e finanziariamente sostenibili.

Modificando le ipotesi e le registrazioni nella tabella Preventivo, Banana ricalcola automaticamente i risultati della pianificazione. Puoi così confrontare scenari alternativi e valutarne gli effetti sulla liquidità, sul risultato d'esercizio e sulla situazione patrimoniale, utilizzando i risultati previsionali come supporto alle decisioni aziendali.

Business Templates Switzerland with VAT

Our VAT management templates are included for free in the Banana Accounting Plus program.

The chart of accounts is based on the SME system (Swiss SME chart of accounts - Sterchi, Mattle, Helbing), compliant with the Swiss Code of Obligations (articles 957-963b CO).

VAT Features

All VAT templates include the necessary columns and functions to manage VAT. Calculations and all reports are automated.

To record VAT, simply enter the VAT code in the transaction. The VAT codes table is predefined and updated according to the new 2024 VAT regulations.

At the end of the period, based on transactions with VAT codes, the program calculates the VAT Summary by account, code, and percentage. It generates a paper facsimile of the VAT Report and the XML file for submitting VAT data to the AFC.

For VAT management with the new rates, you can find detailed information on the VAT Management page.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the VAT Report facsimile or XML file, using the new Rules, Filter, and Temporary Row Sorting functions. See all features of the Advanced plan.

VAT Accounts in Banana Accounting

The liabilities section includes two specific VAT accounts:

Account 2201 VAT Report (corresponding to the automatic VAT account). Already configured.
Account 2200 VAT Due (corresponding to the VAT Treasury account).

However, it is possible to set specific VAT accounts in assets and liabilities, but at the end of the period, various entries are needed to reverse the previous VAT and VAT due into the VAT Treasury account. Therefore, it is recommended to use the default VAT account, **2201 VAT Report**. More details can be found on the page Setting Up VAT Accounts.

Chart of Accounts with VAT on a Cash Basis
The templates for cash-based VAT have customer and supplier sub-ledgers set as Cost and Profit Centers (CC3). VAT is calculated by entering the VAT code at the time of payment and receipt of invoices, with counterpart accounts always being revenue or expense accounts.

Chart of Accounts with VAT on an Accrual Basis
The accrual-based VAT accounting templates have customer and supplier sub-ledgers linked to the balance sheet. All sub-ledger accounts appear in reports and balance sheets. In this case, VAT is calculated by entering the VAT code when issuing an invoice to the customer or receiving an invoice from the supplier.

VAT and Multi-Currency

Among the VAT templates, you can choose models that also manage foreign currencies with VAT.

The chart of accounts includes accounts for exchange rate differences, set in the File > File Properties menu. These templates include the Exchange Rates table, where foreign currencies are set with reference to the base currency, along with exchange rates and opening rates. In the Transactions table, there are columns for viewing amounts in both foreign currency and converted national currency, as well as a column that retrieves the exchange rate entered in the Exchange Rates table.

Company | Cash Manager | VAT

Switzerland

Cash Manager with VAT/Sales tax

Business

Model for managing the cash register of a small business with VAT management. You can insert links to cash receipts in PDF format to keep everything perfectly organized and always accessible with a click. Balances are always updated and visible at any time. Open the model from our WebApp or from the program and save the file onto your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Cash Manager with VAT/Sales tax

Template documentation

Description

To manage cash inflows and outflows of a small business. The file can also complement the main accounting file: all cash transactions are recorded separately, and at the end of each quarter (or any chosen period), the totals of categories and accounts are imported into the main accounting file.

Entering VAT codes allows VAT amounts to be automatically recorded in the VAT account.

Create your file

Open the template with the Banana Accounting Plus WebApp
Using the command File > File Properties, set the period, your company name, and the base currency (you can create budgets and accounting in any currency).
Using the command File > Save As, save the file. It is helpful to include the company name and year in the filename. For example, "Cash_Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

To reopen the saved file, click on File > Open.

Also, see Organizing accounting files locally, on a network, and in the cloud.

More information is available on the following pages:

Template preview

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Accounting 2024

Basic Currency: CHF

Cash Manager with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In

	1000	Cash on hand

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3000	Income from sales	3
	3090	Discounts on sales	3
	3400	Income from services	3
	3620	Various Income	3
	3809	VAT flat tax rate	3
3		TOTAL INCOME	00

		EXPENSES
	4000	Purchases	4
	4090	Discounts	4
	5000	Salaries	4
	5070	Social contributions	4
	5482	Representation expenses	4
	6000	Rent	4
	6040	Cleaning expenses	4
	6100	Upkeep	4
	6210	Fuel	4
	6220	Insurances	4
	6264	Rental charges	4
	6400	Electricity	4
	6410	Gas	4
	6420	Heating	4
	6430	Water	4
	6500	Office supplies	4
	6510	Telephone & fax	4
	6640	Transportation	4
	6840	Postage	4

	2200	VAT due	4
	2201	Automatic VAT	4
4		TOTAL EXPENSES	00

00		TOTAL OPERATING RESULT

Table: VAT codes
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

Cash Manager for professional practice | VAT

Switzerland

Cash Manager with VAT/Sales tax

Business

Model for managing cash inflows and outflows, including the new 2024 VAT management. You can attach scanned PDF receipts directly to the transaction. Open the model from our WebApp or from the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Cash Manager with VAT/Sales tax

Template documentation

Description

The model provides a simple and fast way to manage cash transactions. All data is always well-organized, and for each expense entry, you can attach a PDF receipt, ensuring complete and documented control of expenses.

You can periodically integrate cash data into the accounting file to maintain a complete bookkeeping system, allowing you to generate full VAT reports exclusively within the accounting file.

Automated professional reports provide all the details of income and expenses for each account and category.

Create your file

Open the template with the Banana Accounting Plus WebApp
Using the command File > File Properties, set the period, your company name, and the base currency (you can create budgets and bookkeeping in any currency).
Using the command File > Save As, save the file. It is useful to include the company name and year in the filename. For example, "Cash_Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

To reopen the saved file, click on File > Open.

Also, see Organizing accounting files locally, on a network, and in the cloud.

More information is available on the following pages:

Income / Expense accounting with descriptive accounts and categories

Switzerland

Income & Expense Accounting with vat/sales tax

Business

Ideal template for those who have no accounting knowledge and need to manage their company's bookkeeping. The accounting data is entered into tables with a column structure, similar to Excel. To make the work even more intuitive, the accounts and the income and expense categories are descriptive rather than numerical. Calculations are performed automatically, with no need to create formulas or filters, and you get professional results such as the balance sheet, the income and expense report, and the determination of the financial result. Open the template with our WebApp, or download the file from the program and save it under a new name.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open tutorial in WebApp

Download tutorial file

Documentation: Income & Expense Accounting with vat/sales tax

Company | Income & Expense Accounting | VAT

Switzerland

Income & Expense Accounting with vat/sales tax

Business

This template is designed to allow quick and easy recording of all your company's income and expenses, even without specific accounting knowledge. Thanks to an intuitive interface, data entry is simple and accessible to everyone, facilitating clear and comprehensive financial management. With just a few clicks, you can print balance sheets and income and expense reports. You can also manage cash flow forecasting and track your business performance. Open the template from our WebApp or the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Income & Expense Accounting with vat/sales tax

Template documentation

Description

This template, while having a simple and essential setup, still allows you to manage accounting professionally.

You can customize accounts and categories at any time, adapting them to your specific needs.
The Accounts and Categories tables provide an immediate overview of the balances for each account and category, allowing you to maintain full control of your financial situation.
By setting up the customer ledger, you have the possibility to issue invoices to your customers with the added advantage of having them automatically recorded in accounting.
The VAT Codes table is updated with the new 2024 VAT rates.
To speed up the entry of transactions, you can use bank data import with Rules: for each imported transaction, you enter a text (Rule) completing all other registration elements (contra account, VAT code, cost center...); in subsequent imports, the program automatically completes the registration whenever it finds the key text in the import entry, significantly reducing work time and minimizing errors.
If you need to create invoices, simply set up the CC3 profit center in the Accounts table.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the facsimile or XML file of the VAT Report, using the new Rules, Filter, and Temporary Sort functions. See all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting Plus WebApp
Using the command File > File Properties, set the period, your company name, and the base currency (you can create budgets and bookkeeping in any currency).
Using the command File > Save As, save the file. It is useful to include the company name and year in the filename. For example, "Cash_Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

To reopen the saved file, click on File > Open.

Also, see Organizing accounting files locally, on a network, and in the cloud.

More information is available on the following pages:

Template preview

Show Preview

Company XX

Accounting 2024

Basic Currency: CHF

Income & Expense accounting with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In
		ESTATE

	1000	Cash on hand	1
	1010	Post office current account	1
	1020	Bank account	1
	1100	Credits	1
	1176	Withholding tax	1
	1510	Office furniture and equipment	1
	1520	Office machinery, information and communication technology	1
	2000	Current liabilities short term	1
	2200	VAT Due	1
	2201	VAT according to VAT report	1
	2400	Liabilities long term	1

1		NET ESTATE

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3000	Income from sales	3
	3090	Discounts	3
	3400	Earnings from services rendered	3
	3680	Other income	3
	3809	VAT flat tax rate	3
3		TOTAL INCOME	00

		EXPENSES
	4000	Purchase goods for resale	4
	4090	Discounts	4
	5000	Salaries	4
	5700	Contribution to old age insurance and unemployment	4
	5820	Travel and entertainment expenses effective	4
	6000	Rental	4
	6100	Cost of maintenance	4
	6210	Gas and oil expense	4
	6264	Vehicle rentals	4
	6300	Insurances	4
	6402	Electricity	4
	6410	Heating expenses	4
	6430	Water	4
	6460	Garbage	4
	6500	Office supplies	4
	6510	Telephone	4
	6513	Shipping expenses	4
	6640	Travel expenses	4
	6800	Depreciation and value adjustments of fixed assets	4
	6900	Financial costs	4
	8900	Taxes	4
4		TOTAL EXPENSES	00

00		OPERATING RESULT

Table: VAT codes
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

Company | Customer/Supplier Ledger

Switzerland

Income & Expense Accounting with vat/sales tax

Business

The file is a tutorial with a SME chart of accounts and includes sample transactions for business accounting managed based on revenue. The Customer/Supplier Ledger is set up with the total of all accounts reflected in the Customers group from the ledger in the balance sheet. In addition to the use of VAT codes with the rates from 2024, there are also transactions for creating invoices. In Banana Accounting, a simple command is enough to generate and print invoices while simultaneously recording VAT and registering the invoices in the accounting system. Open the tutorial with the Banana Accounting WebApp, or from the program, and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open tutorial in WebApp

Download tutorial file

Documentation: Income & Expense Accounting with vat/sales tax

Template documentation

Description

The tutorial is based on an Income and Expense accounting system, which is very intuitive and easy to manage. You can use the tutorial to explore many features:

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as generating a facsimile or XML file of the VAT Report, using new features like Rules, Temporary Row Filtering, and Sorting. See all features of the Advanced plan.

Create your file

Open the template with the Banana Accounting WebApp
Using the File > File Properties command, set the period, your company name, and the base currency (you can create a budget and manage accounting in any currency you prefer).
With the File > Save As command, save the file. It is useful to include your studio name and the year in the file name. For example, "Studio-Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

In our Documentation, you will find explanations on various topics to help you manage your accounting effectively:

Self-employed professional | Income & Expense Accounting | VAT

Switzerland

Income & Expense Accounting with vat/sales tax

Business

Discover the "Income and Expenses for Freelancers with VAT" template in Banana Accounting, designed to simplify accounting management for self-employed professionals.This tool allows you to easily record income, expenses, and calculate VAT, providing a clear overview of your financial situation. Thanks to this template, freelancers and self-employed professionals can meet their tax obligations in an intuitive and accurate way, optimizing the time spent on accounting while maintaining precise control over their business. Generate balance sheets, income and expense reports (both annual and periodic), account statements, and journals. Open the template from our WebApp or directly from the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Income & Expense Accounting with vat/sales tax

Template documentation

Description

This application technically uses the same mechanism as double-entry accounting but with the advantage that you don't need to know the basics of Debit and Credit, allowing you to manage accounting quickly and easily.

In the Accounts Table, you will find the accounts to manage your resources (liquidity, equipment, customers...),
In the Categories Table, you have all income and expenses categorized for each item.

To enter records quickly:

If you need to create invoices, simply set up the customer ledger with the CC3, and you will be able to print:

VAT management is simple. Just enter the VAT code for each relevant transaction. The VAT Codes Table is already updated with the new 2024 VAT rates.

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the facsimile or XML file of the VAT Report, using new Rules features, Temporary Row Filtering, and Sorting. See all the features of the Advanced plan.

Further details and additional information are available on the following web pages:

Create your file

Open the template with the Banana Accounting WebApp
Using the File > File Properties command, set the period, your company name, and the base currency (you can create a budget and manage accounting in any currency you prefer).
With the File > Save As command, save the file. It is useful to include your studio name and the year in the file name. For example, "Studio-Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

In our Documentation, you will find explanations on various topics to help you manage your accounting effectively:

Template preview

Show Preview

Professional Studio XX

Accounting 2024

Basic Currency: CHF

Income & Expense accounting with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In
		ESTATE

	1000	Cash	1
	1010	Post office current account	1
	1020	Bank current account	1
	1100	Credits	1
	1176	Withholding tax	1
	1510	Office furniture	1
	1520	Office machines	1
	2000	Current liabilities short term	1
	2200	VAT Due	1
	2201	VAT according to VAT report	1
	2400	Due to banks long-term	1

1		NET ESTATE

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3400	Services/Honoraria	3
	3407	Commissions	3
	3680	Various income	3
	3809	VAT flat tax rate	3
3		TOTAL INCOME	00

		EXPENSES
	4090	Discounts	4
	5000	Salaries employees	4
	5700	Contribution to old age insurance and unemployment	4
	5800	Other personnel expenses	4
	6000	Rental	4
	6100	Cleaning and Upkeep	4
	6210	Fuel	4
	6280	Shipping charges	4
	6300	Insurances	4
	6402	Electricity	4
	6410	Heating expenses	4
	6430	Water	4
	6460	Garbage	4
	6500	Office supplies	4
	6510	Telephone	4
	6640	Transportation	4
	6800	Depreciation and value adjustments of fixed assets	4
	6900	Financial costs	4
	8900	Direct taxes	4
4		TOTAL EXPENSES	00

00		TOTAL OPERATING RESULT

Table: VAT codes
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

Ristorante | PMI | IVA | Contabilità sull'incassato | con centri di costo

Svizzera

Contabilità in partita doppia con IVA

Azienda

Modello destinato per gestire la contabilità di un ristorante o di un bar. Piano contabile ben strutturato per avere maggiori dettagli per gruppi di costo e di ricavo e avere maggiore controllo sulla liquidità e redditività.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Contabilità in partita doppia con IVA

Template documentation

Description

Il nostro modello è studiato su misura per le esigenze contabili di ristoranti e bar.

Funzionalità Principali

Vantaggi di una Contabilità Organizzata

La contabilità non è solo un adempimento fiscale: è uno strumento strategico per ottimizzare risorse, aumentare i profitti e prendere decisioni basate su dati concreti.

Controllo dei Costi

Identificazione rapida delle spese eccessive
Riduzione degli sprechi (soprattutto su materie prime).

Maggiore Redditività

Analisi dei piatti più venduti e più redditizi
Ottimizzazione del menu e della gestione della cucina.

Decisioni Strategiche Basate sui Dati

Previsione della stagionalità
Pianificazione degli investimenti

Crea il tuo File in pochi passi

Apri il modello con la WebApp di Banana Contabilità Plus
Vai su File > Proprietà file per impostare:
- Periodo contabile
- Nome del tuo ristorante o bar
- Moneta di base
Salva il file con File > Salva con nome
- Includere nome del locale e anno, es. "Ristorante Belvedere 2025.ac2"

Risorse utili

Shop | Income & Expense accounting | VAT net tax rate

Switzerland

Income & Expense Accounting with vat/sales tax

Business

Ideal for managing your income and expenses with VAT net tax rate method. The structure of the chart of accounts corresponds to the Swiss SME chart of accounts and sample recordings are available.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Income & Expense Accounting with vat/sales tax

Template preview

Show Preview

Company XX

Accounting 2024

Basic Currency: CHF

Income & Expense accounting with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In
		ESTATE

	1000	Cash	1
	1010	Post office current account	1
	1020	Bank current account	1
	1100	Credits	1
	1176	Withholding tax	1
	1520	Office machinery, information and communication technology	1
	2000	Current liabilities short term	1
	2200	VAT Due	1
	2201	VAT according to VAT report	1
	2400	Liabilities long term	1
1		NET ESTATE

Table: Categories
Group	Category	Description	Sum In
		OPERATING RESULT

		INCOME
	3000	Sales merchandise category A	3
	3001	Sales merchandise category B	3
	3002	Various sales	3
	3090	Discounts on purchases	3
	3680	Various revenue	3
	3809	VAT flat tax rate	3
	7000	Revenue from investments	3
3		TOTAL INCOME	00


		EXPENSES
	4000	Purchase merchandise category A	4
	4001	Purchase merchandise category B	4
	4003	Purchase raw materials	4
	4005	Purchase packaging	4
	4090	Discounts on purchases	4
	5000	Salaries	4
	5700	Contributions to old age insurance and unemployment	4
	5720	Contributions to pension funds	4
	5730	Contributions to accident insurance	4
	5790	Source tax	4
	5820	Travel and entertainment expenses	4
	5850	Various expenses	4
	5900	Third-party payments	4
	5901	Subcontracting	4
	6000	Rental	4
	6100	Maintenance & upkeep	4
	6220	Insurance premiums	4
	6402	Electricity	4
	6410	Heating expenses	4
	6430	Water	4
	6460	Garbage	4
	6500	Office supplies	4
	6510	Telephone	4
	6600	Advertising	4
	6800	Depreciation and value adjustments of fixed assets	4
	6900	Financial costs	4
	8900	Taxes	4
4		TOTAL EXPENSES	00

00		OPERATING RESULT

Table: VAT codes
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

Doppia: Hotel | PMI | IVA | Contabilità sull'incassato | centri di costo

Svizzera

Contabilità in partita doppia con IVA

Azienda

Il piano dei conti è progettato per gestire in modo efficiente la contabilità di un hotel. La struttura del piano dei conti è dettagliata e include i centri di costo, che consentono di monitorare separatamente la redditività dei servizi accessori offerti dalla struttura, come lavanderia, chiosco, SPA, parcheggio, e altri reparti. Questo approccio facilita l’analisi economico-finanziaria per singola area operativa, supportando un controllo di gestione preciso e orientato alle performance. In automatico ottieni il Bilancio, il Conto economico, Rendiconti IVA e tanti altri report che ti permettono di adempiere agli obblighi fiscali e tenere sotto controllo la situazione finanziaria ed economica dell'hotel.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Contabilità in partita doppia con IVA

Template documentation

Description

Una buona gestione contabile di un hotel è fondamentale per avere il pieno controllo dei flussi economici, dei reparti e dei costi operativi. Una contabilità chiara e ben organizzata è lo strumento che consente di prendere decisioni strategiche in modo consapevole e tempestivo.

Il piano dei conti è strutturato per soddisfare le esigenze contabili e gestionali specifiche di una struttura alberghiera. Esso consente di classificare e organizzare in modo sistematico tutte le operazioni economico-finanziarie dell'hotel, garantendo una corretta tenuta della contabilità generale e l'elaborazione di report gestionali efficaci.

Automazione e importazione movimenti

Per ottimizzare i tempi di registrazione contabile, è prevista la possibilità di importare i movimenti direttamente dagli estratti conto bancari, postali e delle carte di credito. Ciò riduce gli errori manuali e velocizza il processo di contabilizzazione.

L'utilizzo delle Regole di registrazione automatica durante l'importazione permette di associare automaticamente le contropartite contabili, i codici IVA, i centri di costo e altre informazioni accessorie. Questa funzionalità favorisce l’uniformità delle registrazioni e l’affidabilità dei dati contabili.

Grazie alle funzioni di automazione ci sono vantaggi e benefici non indifferenti:

Immissione veloce dei dati e più tempo per attività a maggior valore aggiunto
Riduce il rischio di errori manuali
Dati sempre aggiornati con visione in tempo reale dello stato finanziario dell’hotel.

Gestione IVA

Il programma gestisce automaticamente l’IVA secondo la normativa svizzera, generando i rendiconti richiesti e i file XML per la trasmissione online. Questo assicura conformità normativa e riduce al minimo il lavoro manuale.

Per utilizzare le estensioni IVA 2024/2025, occorre:
Avere un abbonamento al piano Advanced di Banana Contabilità Plus
Scaricare l'ultima release del programma

Il Rendiconto IVA Svizzera 2024/2025 viene creato in automatico grazie alle seguenti estensioni, integrate in Banana Contabilità Plus:

Centri di costo e analisi per area operativa

A supporto dell’analisi economica, sono stati definiti appositi centri di costo, che permettono di monitorare la redditività dei singoli reparti o servizi offerti: camere, ristorazione, centro benessere (SPA), eventi, parcheggi, ecc. Ad esempio, è possibile sapere se il centro benessere copre i costi o se il ristorante lavora in perdita, così da intervenire con azioni mirate. Questo consente una valutazione dettagliata delle performance operative e supporta il processo decisionale nella gestione strategica.

Reportistica e bilanci

La reportistica e bilanci in una contabilità alberghiera non sono degli strumenti fiscali, ma dei veri alleati per guidare la gestione, migliorare la redditività e garantire la sostenibilità dell’attività nel tempo.

I bilanci e le principali stampe contabili e fiscali sono completamente automatizzate e vengono generate in modo chiaro e dettagliato. I report includono:

Stato patrimoniale
Conto economico
Centri di costo e profitto
Rendiconti IVA e liquidazioni periodiche
Report analitici per gestione e controllo interno

L'automazione delle stampe consente di avere aggiornamenti in tempo reale, migliorando la capacità di monitoraggio e previsione finanziaria.

Revenue-based Accounting Tutorial for Ltd and LLC | SME

Switzerland

Double-Entry Accounting with vat/sales tax

Education

The ideal template for a Ltd or LLC with VAT management based on revenue. The chart of accounts is structured according to SME standards, and the VAT Codes table includes the rates valid from 01.01.2024. You can manage customers and suppliers, create invoices with QR codes, send reminders, and prepare the VAT report. Professional and immediate reports: Balance Sheet, Profit and Loss Statement, Account Cards, Journal, VAT Summaries, and many other reports, including by period. Cost Centers and Segments to monitor expenses and profitability by sector or project. Digital attachments can be added to transactions. Open the template from our WebApp or directly from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open tutorial in WebApp

Download tutorial file

Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

Efficient and customizable accounting management for SMEs
Our accounting template is pre-configured according to the standard framework of the Swiss Code of Obligations, specifically designed to meet the needs of small and medium-sized enterprises (SMEs) with an annual turnover equal to or greater than CHF 500,000.

Flexibility and customization
If you need to customize the chart of accounts, you can easily add new accounts. See our dedicated page on the Complete SME Chart of Accounts, which includes all the accounts and groups specified by the Swiss SME account system (Sterchi, Mattle, Helbing), ensuring perfect integration.

Simplicity and automation
Data entry is fast and intuitive, with an interface similar to Excel. You can import data directly from your bank statements or credit cards, and thanks to the use of Rules, the process becomes fully automated, drastically reducing manual work.

All-round accounting management
Record transactions quickly and automatically, keep balances always updated, and generate professional real-time reports. With our system, you can:

Some features require a subscription to the Banana Accounting Plus Advanced plan, such as generating the sample or XML file for the VAT report, using the new Rules functions, Filter, and temporary Sort Rows. See all the features of the Advanced plan.

Create your file

Open the template with Banana Accounting Plus WebApp
With the File > File Properties command, set the period, your company name, and the base currency (you can do budgeting and accounting in any currency).
With the File > Save As command, save the file. It is useful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".

WARNING: if you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file click on File > Open.

Also see Organize accounting files locally, on network and cloud.

Accounts Table

When opening the template, the chart of accounts includes all the accounts to manage your business. You only need to enter:

In the Accounts table, Account column, your Customer and Supplier accounts complete with address, country code, and language.

In the Accounts table, Opening column, the initial balance for each account (for assets and liabilities)
At year-end closing, the opening balance is carried forward automatically via Actions > Create new year.

opening balances sa sagl

After each transaction, the columns in the Accounts table are updated immediately, giving you a clear and instant view of your financial situation.

The Income Statement has a progressive structure, allowing the profit to be viewed in the following stages:

Gross operating profit after deducting material and resale goods costs
Gross operating profit after deducting personnel costs
Operating result before depreciation, adjustments, financial results, and taxes (EBITDA)
Operating result before financial results and taxes (EBIT)
Operating result before taxes (EBT)
Non-operating result
Profit or loss before taxes
Annual profit or loss

sa sagl income statement

Record transactions

In the Transactions table, enter all daily movements. To speed up entry, we recommend using various automation features:

The Autocomplete data entry feature allows automatic reuse of previously entered data
The Recurring Transactions feature (under the Actions menu) allows you to store repetitive transactions in a dedicated table
Importing data from the bank statement retrieves all bank transactions automatically. With the Advanced plan you can use Rules, a new feature that provides full automation of transaction entry.
You can link each transaction to its digital receipt, and with one click, view the document.
See also Accounting files and digital receipts for better organization of your documents.
Use the Sort Transactions by Date command to order rows by progressive date.
Use the Print/Preview command to print or export the journal in PDF format.

Transactions with VAT

To record VAT transactions, simply enter the VAT code corresponding to the operation (purchase, sale, international transactions, etc.). Calculations are made automatically, with no need to manually post to the VAT account.

In our templates, all VAT codes are pre-set in compliance with the new 2024 VAT rates.

revenue-based transaction entries

At the end of the period, you can automatically obtain:

VAT Summary by account, code, percentage for all transactions (Professional and Advanced plans).
VAT Sample, Effective Method (Advanced plan only)
VAT Sample, Flat Rate Method (Advanced plan only)
XML file for electronic data submission (Advanced plan only).

Import transactions from bank statements with Rules (Advanced plan only)

The new Rules feature is the most advanced automation innovation, highly appreciated by our users. This technology simplifies the management of financial transactions imported from bank, postal, and credit card statements using keywords. Each recurring transaction is automatically linked to a keyword, allowing precise assignment of the counterpart, VAT code, costs, and related segments.

Thanks to this system, during subsequent imports, the software quickly recognizes transactions based on the keywords and automatically completes the entry in the Transactions table. This drastically reduces manual entry, significantly speeds up workflow, and minimizes the chance of errors.

Create your invoices

Integrated invoicing in the accounting file allows invoice data to be recorded in the Transactions table. For each new invoice, insert a new transaction row.

The following settings are essential for creating invoices:

Enter customer addresses (columns in the Address view)
Set the customer group
In the Transactions table, it is essential to enter the invoice number,

You can enter simple invoices on a single row or more complex invoices on multiple rows. Additionally, by enabling the Items columns (from the Tools menu), you can specify quantities, unit, and unit price.

To print the invoice go to Report > Customers > Print Invoice

Beautified Balance Sheet with Groups

To view the Balance Sheet, click on the menu Report > Beautified Balance Sheet with Groups. You can customize the report with the columns you want to see, such as including the budget column or having Reports also by period.

Cash Flow: the lifeblood of your business

Cash flow is central to a company’s ability to operate, maintain solvency with suppliers, and generate income. Anticipating cash availability is essential to avoid mistakes, minimize risks, and optimize strategic decisions, helping you reach your goals successfully.

For optimal business management, it is crucial to have forward-looking insights, forecasting cash flow trends, sales, purchases, and future investments. Knowing whether your business will generate income is important, but forecasting cash availability is even more decisive. Without sufficient liquidity, you may be forced to cut expenses or seek financing.

With Banana Accounting, you can easily create both a cash flow forecast and a financial budget—strategic tools that will help you build a successful future for your business.

Discover the advanced forecasting features in our Documentation:

Template preview

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Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1010	Post office current account	100
	1020	Bank account	100
	1045	Credit cards / Debit cards	100
100		Cash and cash equivalents	10	1

	1060	Bonds and stocks	106
106		Short-term assets listed on the stock exchange	10

	1090	Internal transfers	109
	1091	Transfer account for salaries	109
	1099	Clarification account	109
109		Transfer accounts	10

	1100	Receivables from deliveries and services (debtors)	110
	1109	Provision for doubtful debts	110
110A		Clients from register	110
110		Receivables from deliveries and services	10

	1140	Advances and loans	114
	1176	Withholding tax	114
	1179	Tax at source	114
	1180	AHV, IV, EO, ALV current account	114
	1190	Various short-term receivables	114
	1191	Deposits	114
114		Other short-term receivables	10

	1200	Resale merchandise	120
	1210	Raw materials	120
	1230	Auxiliary material	120
	1231	Consumables	120
	1260	Finished products	120
	1270	Semi-finished products	120
	1280	Non-invoiced services	120
120		Inventories and non-invoiced services	10	1

	1300	Prepaid expenses	130
	1301	Accrued income	130
130		Accrued income and prepaid expenses	10	1

10		Current assets	1	1

	1400	Bonds and stocks	140
	1440	Loans	140
	1460	Loans/Mortgages to shareholder	140
140		Financial assets	14

	1480	Participations	148
148		Participations	14

	1500	Machinery and equipment	150
	1510	Furniture and installations	150
	1520	Office machines, information and communication technology	150
	1530	Vehicles	150
	1540	Tools and equipment	150
150		Movable tangible assets	14

	1600	Commercial properties	160
160		Fixed tangible assets	14

	1700	Patents, know-how, licences, rights and development	170
	1710	Brands	170
	1712	Models	170
	1770	Goodwill	170
170		Intangible assets	14

	1850	Unpaid share capital, nominal capital, participation certificate capital and foundation capital	180
180		Unpaid share capital or foundation capital	14

14		Fixed assets	1

1		Total assets	00


		LIABILITIES

	2000	Accounts payable (creditors)	200
	2030	Advance payments from third parties	200
200A		Suppliers from register	200
200		Accounts payable	20	1

	2100	Short-term debt due to banks	210
	2120	Financial leasing commitments	210
	2140	Other onerous debts	210
210		Short-term interest-bearing debts	20

	2200	VAT due	220
	2201	VAT settlement account	220
	2206	Withholding tax	220
	2208	Direct taxes	220
	2209	Tax at source	220
	2210	Other short-term debts	220
	2260	Debts due to shareholder	220
	2269	Dividends	220
	2270	AHV, IV, EO, ALV current account	220
220		Other short-term debts	20

	2300	Accrued expenses	230
	2301	Revenues received in advance	230
	2330	Short-term provisions	230
230		Accruals and deferred income, short-term provisions	20

20		Short-term third party capital	2A

	2400	Due to banks	240
	2420	Financial leasing commitments	240
	2430	Debenture loans	240
	2450	Loans	240
	2451	Mortgages	240
240		Long-term interest-bearing debts	24

	2500	Other long-term debts (not interest-bearing)	250
250		Other long-term debts	24

	2630	Provisions	260
260		Long-term provisions and similar statutory positions	24

24		Long-term third party capital	2A

2A		Third party capital	2

	2800	Share capital, nominal capital, participation rights or foundation capital	280
280		Nominal capital or capital of the foundation	28
	2900	Premium at foundation or in the event of a capital increase
	2903	Legal reserves	290
	2950	Legal retained earnings	290
	2955	Revaluation reserve	290
	2960	Optional retained earnings	290
290		Reserves	28
	2965	Own shares, nominal shares, share certificates and participation certificates (negative)	296
296		Own shares, nominal shares, share certificates and participation certificates (negative)	28
	2970	Profit or loss carried forward	297
2979		Profit or loss for the year	297
297		Profit or loss from Balance Sheet	28

28		Equity	2

2		Total liabilities	00	1


		PROFIT & LOSS STATEMENT

	3000	Revenues from own products	30
	3200	Revenues from resale merchandise	30
	3400	Revenues from provided services	30
	3600	Other revenues and services	30
	3710	Own consumption	30
	3800	Decrease in revenues	30
	3805	Losses on receivables, changes in value adjustments	30
	3810	Credit/debit card fees	30
30		Net amount from deliveries and services	3
	3900	Changes in finished products inventories	39
	3901	Changes in semi-finished products inventories	39
	3940	Changes in non-invoiced services value	39
39		Changes in inventories and non-invoiced services	3
3		Revenues from supplies and services	E1

	4000	Material costs for production	4
	4200	Merchandise costs for resale	4
	4400	Expenses for services	4
	4500	Energy consumption for production	4
	4800	Discounts	4
4		Costs for material, goods, services and energy	E1

E1		Gross operating result after deducting costs for materials and resale merchandise	E2

	5000	Salaries	5
	5700	AHV, IV, EO, ALV contributions	5
	5710	Family allowance	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Daily sickness benefits insurance	5
	5790	Tax at source	5
	5800	Other personnel expenses	5
	5810	Personnel training	5
	5820	Travel expenses	5
	5830	Management flat-rate expenses	5
	5900	Benefits from third parties	5
5		Personnel expenses	E2

E2		Gross operating result after deducting personnel expenses	E3

	6000	Rental	60
	6040	Cleaning	60
60		Facility expenses	6
	6100	Maintenance, repairs and replacement of movable tangible assets	61
	6105	Leasing of movable tangible assets	61
61		Maintenance, repairs, replacements (MRR): leasing of movable tangible assets	6
	6200	Repairs	62
	6210	Petrol	62
	6220	Liability insurance	62
	6260	Vehicle leasing and rental	62
	6270	Private share of vehicle expenses	62
	6280	Freights	62
62		Vehicle and transport expenses	6
	6300	Property insurance, charges, fees, permits	63
63		Property insurance, charges, fees, permits	6
	6400	Electricity	64
	6410	Heating	64
	6430	Water	64
	6460	Garbage	64
64		Energy and disposal costs	6
	6500	Office equipment	65
	6503	Specialist publications, newspapers, periodicals	65
	6510	Telephone	65
	6512	Internet	65
	6513	Postal charges	65
	6570	IT charges including leasing	65
	6580	Licenses and updates expenses	65
	6583	Consumables	65
65		Administrative and IT expenses	6
	6600	Advertisements	66
	6642	Gifts to customers	66
66		Advertising expenses	6
	6700	Other operating expenses	67
67		Other operating expenses	6
6		Various operating expenses	E3

E3		Operating result before depreciation and value adjustments, financial results and taxes (EBITDA)	E4

	6800	Depreciation and value adjustments to fixed assets	68
68		Depreciation and value adjustments to fixed assets	E4

E4		Operating result before financial results and taxes (EBIT)	E5

	6900	Financial costs	69
	6940	Bank costs	69
	6950	Financial revenues	69
69		Financial costs and revenues	E5

E5		Operating result before taxes (EBT)	E6

	7000	Ancillary activities revenues	7
	7010	Ancillary activities costs	7
	7500	Operational real estate revenues	7
	7510	Operational real estate costs	7
7		Ancillary operating result	E6

	8000	Non-operating costs	8
	8100	Non-operating revenues	8
	8500	Extraordinary, non-recurring or unrelated to the period costs	8
	8510	Extraordinary, non-recurring or unrelated to the period revenues	8
8		Non-operating, extraordinary, non-recurring or unrelated to the period result	E6

E6		Profit or loss before taxes	E7

	8900	Direct taxes	89
89		Direct taxes	E7

E7		Annual profit or loss	2979

00		Difference should be = 0 (blank cell)


		Clients register
	110001	Customer A	CLI
	110002	Customer B	CLI
	110003	Customer C	CLI
	110004	Customer D	CLI
	110005	Customer E	CLI
CLI		Total clients	110A


		Suppliers register
	200001	Supplier A	SUP
	200002	Supplier B	SUP
	200003	Supplier C	SUP
	200004	Supplier D	SUP
	200005	Supplier E	SUP
SUP		Total suppliers	200A


		COST CENTERS

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance costs

	;ADV1	Advertising type 1	ADV
	;ADV2	Advertising type 2	ADV
ADV		Total advertising costs

Table: VAT codes
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

Company | VAT Flat Tax Rate Method | SME

Switzerland

Double-Entry Accounting with vat/sales tax

Business

Default template for managing accounting with VAT balance rate. The VAT code settings and the new extension for the balance rate method have been updated according to the new VAT regulations effective from 01.01.2024. Banana Accounting Plus prepares all calculations, the VAT summary, the VAT report template, and the XML file for electronically submitting data on the AFC website. Open the template from our WebApp or the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

Companies with an annual turnover (including VAT) not exceeding 5.024 million Swiss francs and a VAT liability not exceeding 103,000 Swiss francs per year can opt for the balance rate VAT method, subject to request and approval from the AFC.

More information are available at the Swiss VAT tax report - Flat tax rate method page (available in German, Italian and French only)

In the Banana Accounting Plus template, the chart of accounts and the VAT Codes table include all the necessary settings to manage VAT in Switzerland using the balance rate method.

You can choose how to handle VAT in your transactions:

Break down VAT in each transaction
Before you start recording transactions, enter your VAT rates in the VAT Codes table and set "YES" in the Gross column. This way, each transaction will include a VAT breakdown, with the VAT amount displayed in the corresponding column.
Calculate balance rate VAT at the end of the period
VAT codes must be entered in the VAT calculation dialog, available in the Banana Accounting Plus extension. Transactions will be recorded with VAT-inclusive amounts, and there will be no breakdown of VAT amounts.

More information is available on the page VAT Report - Net tax Rate / Flat Rate Method.

At the end of the period, the software automatically calculates VAT using the balance rate method and generates a PDF preview of the official VAT report along with an XML file for the electronic submission of VAT data to the AFC.

The program includes many features to work efficiently and achieve professional results.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the VAT report template or the XML file, using the new Rules, Filter, and Temporary Sort Rows functions. Check out all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting WebApp
Using the File > File Properties command, set the period, your company name, and the base currency (you can create a budget and manage accounting in any currency you prefer).
With the File > Save As command, save the file. It is useful to include your studio name and the year in the file name. For example, "Studio-Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

Further information and insights:

Tutorial invoice with customer ledger | Revenue-based accounting | VAT

Switzerland

Double-Entry Accounting with vat/sales tax

Education

Banana Accounting Plus offers an innovative and professional method for creating invoices and automatically recording them in the accounting. The proposed tutorial template shows you how to record different types of invoices, from the simplest one to those with multiple items, and to test all the printing functions. If you want to create your own file based on this template, replace the example customer accounts in the Accounts table with your own data, enter the invoice items in the Transactions table, and the invoice is ready to be printed with or without a QR code for Switzerland. Open the template from our WebApp or from the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open tutorial in WebApp

Download tutorial file

Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

Tutorial with a very simple and short chart of accounts, where we provide some recording examples to create invoices with VAT. The file also includes the Items table, where you can enter the data of the items or services to be invoiced. The data entered in the Items table is automatically retrieved in the Transactions table.

Create the file and test the Invoice functions

If you want to try out the invoice printing functions with VAT and QR code, you can start with this template.

Open the template with the Banana Accounting Plus WebApp
With the File > File and accounting properties command, set the period, your company name, and base currency.
With the File > Save As command, save the file, for example as "Rossi-SA-20xx.ac2".
In the Accounts table, enter the data of one of your customers. In the Addresses view, you can complete all address details (company name, address, phone and email contacts, country code and customer language).
In the Transactions table, you will find various billing scenarios already recorded. You can delete the rows and enter the data of your invoice. By entering the Debit and Credit accounts, the invoice will be automatically posted.
Select the Reports > Customers > Print invoices menu, click OK to preview the documents.
To try out the different available invoice layouts, see the Invoice layouts page.
To customize the invoices, see the Advanced input - Type column page.

You can find all the information about creating and printing invoices with QR code at the following webpage:

Create and print invoices with Swiss QR code

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open.

Some functions require a subscription to the Advanced plan of Banana Accounting Plus, such as using the new features for printing the VAT return sample from 2024, Rules, Filter and Temporary row sorting. See all the features of the Advanced plan.

Other Resources

Template preview

Show Preview

Invoices 2022

Basic Currency: CHF

Double-entry with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In
		BALANCE SHEET
		Assets
	1020	Bank account	1
10		Customers' register	1
1		Total assets	00

		Liabilities
	2200	VAT Due	2
	2201	VAT according to VAT report	2
297		Profit for the period	2
2		Total Liabilities	00

		PROFIT & LOSS STATEMENT
		Revenue & Expenses
	3000	Sales Revenue Product A	4
	3001	Sales Revenue Product B	4
	3002	Other sales revenue	4
	3400	Revenue from services	4
	3800	Discounts	4
4		Total Revenue & Expenses	02

02		Profit/Loss for Profit & Loss Statement	297

00		Difference should be = 0 (blank cell)


		Customers' Register
	1100	Customer A	DEB
	1101	Customer B	DEB
	1102	Customer C	DEB
	1103	Customer D	DEB
	1104	Customer E	DEB
DEB		Total	10

Table: VAT codes
VAT Code	Description	%VAT
	Explanations
	V = Sales (200)
	VS = Discount sales and services (235)
	B = Acquisition tax (380)
	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-2018.20211210
	Last update: 10.12.2021

	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
V80	Sales and services 8.0%	8.00
V77-B	Sales and services 7.7% (chosen)	7.70
V80-B	Sales and services 8.0% (chosen)	8.00
V25-N	Sales and services 2.5% 2018	2.50
V25	Sales and services 2.5% 2017	2.50
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
VS80	Discount Sales and services 8.0%	8.00
VS25-N	Discount Sales and services 2.5% 2018	2.50
VS25	Discount Sales and services 2.5% 2017	2.50
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 2017
F2	2. Flat tax rate 2017
FS1	Discount Sales and services 1. Flat tax rate 2017
FS2	Discount Sales and services 2. Flat tax rate 2017
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 (321-331)
B77	Acquisition tax 7.7% (With VAT/Sales tax)	7.70
B80	Acquisition tax 8% (With VAT/Sales tax)	8.00
B77-1	Acquisition tax 7.7% (Without VAT/Sales tax)	7.70
B80-1	Acquisition tax 8% (Without VAT/Sales tax)	8.00
B77-2	Acquisition tax 7.7% (VAT/Sales tax amount)	7.70
B80-2	Acquisition tax 8% (VAT/Sales tax amount)	8.00
	Total Tax on purchases (380-381)
	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
M80	Purchase of material and services 8.0% (With VAT/Sales tax)	8.00
M77-1	Purchase of material and services 7.7% (Without VAT/Sales tax)	7.70
M80-1	Purchase of material and services 8.0% (Without VAT/Sales tax)	8.00
M77-2	Purchase of material and services 7.7% (VAT/Sales tax amount)	7.70
M80-2	Purchase of material and services 8.0% (VAT/Sales tax amount)	8.00
M25	Purchase of material and services 2.5%	2.50
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
I77-2	Investment and operating expenses 7.7% (VAT/Sales tax amount)	7.70
I80	Investment and operating expenses 8.0%	8.00
I25	Investment and operating expenses 2.5%	2.50
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
K80-A	Subsequent adjustment of prior tax 8 % (410)	8.00
K77-B	Corrections of prior tax 7.7% (415)	7.70
K80-B	Corrections of prior tax 8% (415)	8.00
K77-C	Reductions of the deduction of prior tax 7.7% (420)	7.70
K80-C	Reductions of the deduction of prior tax 8% (420)	8.00
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

Sole proprietorship | VAT | SME

Switzerland

Double-Entry Accounting with vat/sales tax

Business

Model set up for sole proprietorships with VAT management, according to Swiss SME regulations. With automation features, you can import transactions directly from bank statements, and with one click prepare Account cards, Journal, Balance Sheets, VAT returns, invoices with QR code, reports to track due dates and print reminders. Open the template from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

Template with SME chart of accounts, compliant with the rules established in the Swiss Code of Obligations (Art. 957 and following). Ideal for keeping accounts with an annual turnover of at least CHF 500,000.

The structure of the chart of accounts is in a step format and allows you to view the composition of the operating result also in intermediate stages.

You can customize the accounts to suit your specific needs.
By setting up the customer ledger, you have the possibility to issue invoices to your customers with the added benefit of having them automatically recorded in the accounting.
The VAT Codes table is updated with the new 2024 VAT rates.
To speed up data entry, you can use the bank statement import function together with Rules: for each imported transaction, enter a keyword (Rule) that completes all other elements of the entry (counter account, VAT code, cost center...). On subsequent imports, the program automatically completes any entry that contains the keyword, significantly reducing workload and minimizing errors.

Many automation features, such as bank statement import using Rules, the VAT return sample form with the new 2024 rates, the XML file for electronic VAT data submission, filtering, and many others, are included exclusively in the Advanced plan of Banana Accounting Plus.

Create your file

Open the template with the Banana Accounting Plus WebApp
With the File > File and accounting properties command, set the period, your company name, and base currency (you can do budgeting and accounting in any currency you prefer).
With the File > Save As command, save the file. It’s helpful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

More information and insights:

In our Documentation you will find all the information and details to manage your accounting effectively:

Template preview

Show Preview

Company XXX

Accounting 2025

Basic Currency: CHF

Double-entry with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1020	Bank account	100
100		Cash and cash equivalents	10	1

	1060	Bonds and stocks	106
106		Short-term Assets listed in Stock Exchange	10

	1090	Internal transfers	109
	1091	Transfer account for salaries	109
	1099	Amounts to be clarified	109
109		Transfer accounts	10

	1100	Due from Clients or Debtors	110
	1109	Provision for Doubtful Debts	110
110		Accounts receivable	10

	1140	Advances and loans	114
	1176	Withholding tax	114
	1180	Receivables from social insurances and social security institutions	114
	1188	Source tax	114
	1190	Various short-term receivables	114
	1199	Securities	114
114		Other short-term receivables	10

	1200	Goods for resale	120
	1210	Raw materials	120
	1220	Auxiliary material	120
	1230	Consumables	120
	1260	Finished products	120
	1270	In-process products	120
	1280	Non-invoiced services	120
120		Inventories	10	1

	1300	Prepaid expenses	130
	1301	Accrued income	130
130		Prepaid Expenses	10	1

10		Current assets	1	1

	1400	Bonds and stocks	140
	1440	Loans	140
140		Financial assets	14

	1480	Investments	148
148		Investments	14

	1500	Machinery	150
	1510	Office furniture and equipment	150
	1520	Office machinery, information and communication technology	150
	1530	Motor vehicles	150
	1540	Tools and equipment	150
150		Tangible assets	14

	1600	Commercial buildings	160
160		Tangible fixed asset management	14

14		Fixed Assets	1

1		Total Assets	00


		LIABILITIES

	2000	Suppliers or creditors	200
	2030	Deposits received	200
200		Suppliers or creditors	20	1

	2100	Due to banks short/term	210
	2120	Financial leasing commitments	210
	2140	Other onerous debts	210
210		Short-term onorous debts	20

	2200	VAT Due	220
	2201	VAT according to VAT report	220
	2206	Withholding tax	220
	2208	Direct taxes	220
	2210	Other short-term debts	220
	2270	Social insurances and social security institutions	220
	2279	Source tax	220
220		Other short-term debts	20

	2300	Accrued expenses	230
	2301	Next year's revenues collected	230
	2330	Short-term provisions	230
230		Accruals and deferred income	20

20		Short-term third party capital	2A

	2400	Due to banks	240
	2420	Financial leasing commitments	240
	2430	Debenture loans	240
	2450	Loans	240
	2451	Mortgage	240
240		Long-term onorous debts	24

	2500	Other long-term debts (non-onorous)	250
250		Other long-term debts	24

	2600	Provisions	260
260		Provisions and similar statutory posts	24

24		Long-term third party capital	2A

2A		Third party capital	2

	2800	Equity at the beginning of the financial year	28
	2850	Private account	28
	2970	Profit / Loss for the year	28
2891		Profit/loss for the period	28

28		Equity	2

2		Total liabilities	00	1


		PROFIT & LOSS STATEMENT

	3000	Earnings from own products	30
	3200	Earnings from resale	30
	3400	Earnings from services rendered	30
	3600	Other revenues and services	30
	3710	Own consumption	30
	3800	Decrease in revenues	30
	3805	Losses on accounts receivable, credit variation	30
	3809	VAT flat tax rate	30
30		Net revenues from supplies and services	3
	3900	Change in inventories of in-process products	39
	3901	Change in inventories of finished products	39
	3940	Non-invoiced services variations	39
39		Change in inventories and Non-invoiced services	3
3		Revenues from supplies and services	E1

	4000	Raw materials	4
	4200	Expenses for goods for resale	4
	4400	Third party expenses	4
	4500	Energy consumption for production	4
	4900	Reduction of costs	4
4		Costs for material, goods, services and energy	E1

E1		Gross operating result after deducting costs for materials and goods	E2

	5000	Salaries	5
	5700	Contribution to old age insurance and unemployment	5
	5710	Family equalization fund	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Contribution to voluntary daily benefits insurance	5
	5790	Source tax	5
	5800	Other personnel expenses	5
	5810	Training of personnel	5
	5820	Travel and entertainment expenses effective	5
	5830	Travel and entertainment expense allowance	5
	5900	Temporary staff	5
5		Personnel expenses	E2

E2		Gross operating result after deducting personnel expenses	E3

	6000	Rental	60
	6040	Cleaning of facilities	60
60		Rental	6
	6100	Maintenance, repairs and replacement of tangible assets	61
	6105	Leasing costs tangible assets	61
61		Maintenance, repairs and replacement of tangible assets	6
	6200	Repairs	62
	6210	Fuel	62
	6220	Car insurance	62
	6260	Car leasing and rental	62
	6270	Car costs - private part	62
	6282	Transportation expenses	62
62		Vehicle and transportation expenses	6
	6300	Insurance for damage of items	63
63		Insurance for damage of items	6
	6402	Electricity	64
	6410	Heating expenses	64
	6430	Water	64
	6460	Garbage	64
64		Energy and disposal costs	6
	6500	Office supplies	65
	6503	Technical magazines, newspapers, periodicals	65
	6510	Telephone / internet	65
	6511	Hosting at third-party	65
	6513	Postal charges	65
	6570	IT charges including leasing	65
	6580	Licenses and updates	65
	6583	Consumables	65
65		Administrative and IT costs	6
	6600	Advertising	66
	6642	Gifts to customers	66
66		Advertising	6
	6700	Various costs for the financial year	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	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	69
	6940	Bank costs	69
	6950	Financial revenue	69
69		Financial costs and revenue	E5

E5		Operating result before taxes (EBT)	E6

	7000	Non-operating revenue	7
	7010	Non-operating costs	7
	7500	Corporate real estate revenues	7
	7510	Corporate real estate costs	7
7		Non-operating items	E6

	8000	Extraneous costs	8
	8100	Extraneous revenue	8
	8500	Extraordinary, unique costs or costs relating to other accounting periods	8
	8510	Extraordinary, unique revenue or revenue relating to other accounting periods	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	89
89		Direct taxes	E7

E7		Annual profit or loss	2891

00		Difference should be = 0 (blank cell)

				1
		COST CENTERS

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance

	;PB1	Publicity 1	PU
	;PB2	Publicity 2	PU
PU		Total publicity

Table: VAT codes
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

Einzelunternehmen | KMU | MWST-Abrechnung nach vereinbarten Entgelten

Schweiz

Doppelte Buchhaltung mit MwSt/USt

Unternehmen

Ideales Modell für die Buchhaltung eines Einzelunternehmens mit MWST-Abrechnung nach vereinbarten Entgelten. Im Kontenplan wird das Postenbuch Kunden/Lieferanten nach dem Kompetenzprinzip geführt. Dank der Funktionen der integrierten Fakturierung kannst du die gleichen Daten, die du für die Rechnungserstellung eingibst, nutzen, um Rechnungen mit QR-Code zu erstellen und auszudrucken. Es stehen zahlreiche Funktionen zur Verfügung, um die Eingabe von Buchhaltungsdaten zu beschleunigen und automatisch die Bilanz, die Gewinn- und Verlustrechnung, die MWST-Abrechnungen mit der entsprechenden Übermittlung der MWST-Daten an die ESTV und vieles mehr zu erhalten. Mit der Liquiditäts- und Budgetplanung kannst du die finanzielle und wirtschaftliche Lage deines Unternehmens im Blick behalten. Öffne das Modell mit der WebApp oder direkt über das Programm und speichere die Datei auf deinem Computer.

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Documentation: Doppelte Buchhaltung mit MwSt/USt

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Basiswährung: CHF

Doppelte Buchhaltung mit MWST/USt

Tabelle: Konten
Gruppe	Konto	Beschreibung	Summ. in
		BILANZ

		AKTIVEN

	1000	Kasse	100
	1020	Bankguthaben	100
	1045	Kreditkarten / Debitkarten	100
100		Flüssige Mittel	10

	1060	Wertschriften	106
106		Kurzfristig gehaltene Aktiven mit Börsenkurs	10

	1090	Transferkonto	109
	1091	Lohndurchlaufkonto	109
	1099	Abklärungskonto	109
109		Transferkonto	10

100A		Summe Debitoren	110
	1100	Forderungen aus Lieferungen und Leistungen (Debitoren)	110
	1109	Delkredere	110
110		Forderungen aus Lieferungen und Leistungen	10

	1140	Vorschüsse und Darlehen	114
	1176	Verrechnungssteuer	114
	1179	Quellensteuer	114
	1180	Kontokorrent AHV, IV, EO, ALV	114
	1190	Sonstige kurzfristige Forderungen	114
	1191	Kautionen	114
114		Übrige kurzfristige Forderungen	10

	1200	Handelswaren	120
	1210	Rohstoffe	120
	1230	Hilfsmaterial	120
	1231	Verbrauchsmaterial	120
	1250	Handelswaren in Konsignation	120
	1260	Fertige Erzeugnisse	120
	1270	Unfertige Erzeugnisse	120
	1280	Nicht fakturierte Dienstleistungen	120
120		Vorräte und nicht fakturierte Dienstleistungen	10

	1300	Bezahlter Aufwand des Folgejahres	130
	1301	Noch nicht erhaltener Ertrag	130
130		Aktive Rechnungsabgrenzungen	10

10		Umlaufvermögen	1

	1400	Wertschriften	140
	1440	Darlehen	140
	1441	Hypotheken	140
140		Finanzanlagen	14

	1480	Beteiligungen	148
148		Beteiligungen	14

	1500	Maschinen und Apparate	150
	1510	Mobiliar und Einrichtungen	150
	1520	Büromaschinen, Informatik, Kommunikationstechnologie	150
	1530	Fahrzeuge	150
	1540	Werkzeuge und Geräte	150
150		Mobile Sachanlagen	14

	1600	Geschäftsliegenschaften	160
160		Immobile Sachanlagen	14

14		Anlagevermögen	1

1		Total Aktiven	00


		PASSIVEN

	2000	Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)	200
	2030	Anzahlungen von Dritten	200
200A		Summe Kreditoren	200
200		Verbindlichkeiten aus Lieferungen und Leistungen	20

	2100	Bankverbindlichkeiten	210
	2120	Verbindlichkeiten aus Finanzierungsleasing	210
	2140	Übrige verzinsliche Verbindlichkeiten	210
210		Kurzfristige verzinsliche Verbindlichkeiten	20

	2200	Geschuldete MWST (Umsatzsteuer)	220
	2201	Abrechnungskonto MWST	220
	2206	Verrechnungssteuer	220
	2208	Direkte Steuern	220
	2209	Quellensteuer	220
	2210	Sonstige kurzfristige Verbindlichkeiten	220
	2270	Kontokorrent AHV, IV, EO, ALV	220
220		Übrige kurzfristige Verbindlichkeiten	20

	2300	Noch nicht bezahlter Aufwand	230
	2301	Erhaltener Ertrag des Folgejahres	230
	2330	Kurzfristige Rückstellungen	230
230		Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen	20

20		Kurzfristiges Fremdkapital	2A

	2400	Bankverbindlichkeiten	240
	2420	Verbindlichkeiten aus Finanzierungsleasing	240
	2430	Obligationenanleihen	240
	2450	Darlehen	240
	2451	Hypotheken	240
240		Langfristige verzinsliche Verbindlichkeiten	24

	2500	Übrige langfristige Verbindlichkeiten (unverzinslich)	250
250		Übrige langfristige Verbindlichkeiten	24

	2600	Rückstellungen	260
260		Langfristige Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen	24

24		Langfristiges Fremdkapital	2A

2A		Fremdkapital	2

	2800	Eigenkapital zu Beginn des Geschäftsjahres	28
	2820	Kapitaleinlagen und Kapitalrückzüge	28
	2850	Privat	28
2891		Jahresgewinn oder Jahresverlust	28

28		Eigenkapital	2

2		Total Passiven	00


		ERFOLGSRECHNUNG

	3000	Produktionserlöse	30
	3200	Handelserlöse	30
	3400	Dienstleistungserlöse	30
	3600	Übrige Erlöse aus Lieferungen und Leistungen	30
	3700	Eigenleistungen	30
	3710	Eigenverbrauch	30
	3800	Erlösminderungen	30
	3805	Verluste Forderungen (Debitoren), Veränderung Delkredere	30
	3809	MWST Saldosteuersatz	30
	3810	Kredit-/Debitkartenkommissionen	30
30		Nettoerlöse aus Lieferungen und Leistungen	3
	3900	Bestandsänderungen fertige Erzeugnisse	39
	3901	Bestandsänderungen unfertige Erzeugnisse	39
	3940	Bestandsänderungen nicht fakturierte Dienstleistungen	39
39		Bestandesänderungen an Erzeugnissen sowie an nicht fakturierten Dienstleistungen	3
3		Betrieblicher Ertrag aus Lieferungen und Leistungen	E1

	4000	Materialaufwand Produktion	4
	4200	Handelswarenaufwand	4
	4400	Aufwand für bezogene Dienstleistungen	4
	4500	Energieaufwand zur Leistungserstellung	4
	4800	Aufwandminderungen	4
4		Aufwand für Material, Handelswaren, Dienstleistungen und Energie	E1

E1		Bruttoergebnis nach Material- und Warenaufwand	E2

	5000	Lohnaufwand	5
	5701	AHV, IV, EO Inhaber	5
	5710	FAK	5
	5720	Vorsorgeeinrichtungen	5
	5730	Unfallversicherung	5
	5740	Krankentaggeldversicherung	5
	5790	Quellensteuer	5
	5800	Übriger Personalaufwand	5
	5830	Pauschalspesen Personal	5
	5900	Leistungen Dritter	5
5		Personalaufwand	E2

E2		Bruttoergebnis nach Personalaufwand	E3

	6000	Raumaufwand	60
	6040	Reinigung Lokalitäten	60
60		Raumaufwand	6
	6100	Unterhalt, Reparaturen, Ersatz mobile Sachanlagen	61
	6105	Leasingaufwand mobile Sachanlagen	61
61		Unterhalt, Reparaturen, Ersatz (URE); Leasing mobile Sachanlagen	6
	6200	Reparaturen	62
	6210	Betriebsstoffe	62
	6220	Haftpflichtversicherung	62
	6260	Fahrzeugleasing	62
	6270	Privatanteile Fahrzeugaufwand	62
	6280	Transportaufwand	62
62		Fahrzeug- und Transportaufwand	6
	6300	Sachversicherungen, Abgaben, Gebühren, Bewilligungen	63
63		Sachversicherungen, Abgaben, Gebühren, Bewilligungen	6
	6402	Lichtstrom	64
	6410	Erdgas	64
	6430	Wasser	64
	6460	Kehrichtabfuhr	64
64		Energie- und Entsorgungsaufwand	6
	6500	Büromaterial	65
	6503	Fachliteratur, Zeitungen, Zeitschriften	65
	6510	Telefon	65
	6512	Internet	65
	6513	Porti	65
	6570	Informatikaufwand inkl. Leasing	65
	6580	Lizenzaufwendungen/Update	65
	6583	Verbrauchsmaterial	65
65		Verwaltungs- und Informatikaufwand	6
	6600	Werbeaufwand	66
	6642	Kundengeschenke	66
66		Werbeaufwand	6
	6700	Sonstiger betrieblicher Aufwand	67
67		Sonstiger betrieblicher Aufwand	6
6		Übriger betrieblicher Aufwand	E3

E3		Betriebliches Ergebnis vor Abschreibungen und Wertberichtigungen, Finanzerfolg und Steuern (EBITDA)	E4

	6800	Abschreibungen und Wertberichtigungen auf Positionen des Anlagevermögens	68
68		Abschreibungen und Wertberichtigungen auf Positionen des Anlagevermögens	E4

E4		Betriebliches Ergebnis vor Finanzerfolg und Steuern (EBIT)	E5

	6900	Bankkreditzinsaufwand	69
	6940	Bankspesen	69
	6950	Erträge aus Bankguthaben	69
69		Finanzaufwand und Finanzertrag	E5

E5		Betriebliches Ergebnis vor Steuern (EBT)	E6

	7000	Ertrag Nebenbetrieb	7
	7010	Aufwand Nebenbetrieb	7
	7500	Ertrag betriebliche Liegenschaft	7
	7510	Aufwand betriebliche Liegenschaft	7
7		Betrieblicher Nebenerfolg	E6

	8000	Betriebsfremder Aufwand	8
	8100	Betriebsfremder Ertrag	8
	8500	Ausserordentlicher, einmaliger oder periodenfremder Aufwand	8
	8510	Ausserordentlicher, einmaliger oder periodenfremder Ertrag	8
8		Betriebsfremder, ausserordentlicher, einmaliger oder periodenfremder Aufwand und Ertrag	E6

E6		Jahresgewinn oder Jahresverlust vor Steuern	E7

	8900	Direkte Steuern	89
89		Direkte Steuern	E7

E7		Jahresgewinn oder Jahresverlust	2891

00		Differenz muss = 0 sein

		DEBITOREN
	110001	Urs Weisshaupt	DEB1
	110002	Susanne Müller	DEB1
	110003	Peter Schmid	DEB1
DEB1		Total Debitoren	100A


		KREDITOREN
	200001	Firma 1	KRE1
	200002	Firma 2	KRE1
	200003	Firma 3	KRE1
KRE1		Total Kreditoren	200A

		KOSTENSTELLEN

	.HAN	Handelswaren A	VOR
	.ROH	Rohstoffe A	VOR
	.WER	Werkstoffe A	VOR
VOR		Total Vorräte

	,UN1	Unterhalt 1	UN
	,UN2	Unterhalt 2	UN
	,UN3	Unterhalt 3	UN
UN		Total Unterhalt

	;WE1	Werbeaufwand 1	WER
	;WE2	Werbeaufwand 2	WER
WER		Total Werbeaufwand

Tabelle: MwSt/USt-Codes
MwSt/USt-Code	Beschreibung	MwSt/USt-%
	Erläuterungen
	V = Umsatz Verkauf (200)
	VS = Skonto Verkauf und Dienstleistungen (235)
	B = Bezugsteuer (38x)
	M = Material- und Dienstleistungsaufwand (400)
	I = Investitionen und übrigem Betriebsaufwand (405)
	K = Korrekturen und Kürzungen (410, 415, 420)
	Z = Nicht-Entgelte (910)

	MwSt/USt-Codes-Informationen (nicht bearbeiten)
	id=vatcodes-chd-2024.20230614
	Letzte Aktualisierung: 14.06.2023

	Umsatzsteuer (Schuld)
V0	Von der Steuer befreite Leistungen, u.a. Exporte (220)
V0-E	Leistungen im Ausland (221)
V0-T	Übertragung im Meldeverfahren (225)
V0-N	Nicht steuerbare Leistungen (230)
	Entgeltminderungen siehe Skonti
V0-D	Diverses (280)
V77	Verkauf und Dienstleistungen 7.7%	7.70
V81	Verkauf und Dienstleistungen 8.1%	8.10
V77-B	Verkauf und Dienstleistungen 7.7% (optiert)	7.70
V81-B	Verkauf und Dienstleistungen 8.1% (optiert)	8.10
V25-N	Verkauf und Dienstleistungen 2.5%	2.50
V26	Verkauf und Dienstleistungen 2.6%	2.60
V37	Verkauf und Dienstleistungen 3.7%	3.70
V38	Verkauf und Dienstleistungen 3.8%	3.80
VS77	Skonto Verkauf und Dienstleistungen 7.7%	7.70
VS81	Skonto Verkauf und Dienstleistungen 8.1%	8.10
VS25-N	Skonto Verkauf und Dienstleistungen 2.5%	2.50
VS26	Skonto Verkauf und Dienstleistungen 2.6%	2.60
VS37	Skonto Verkauf und Dienstleistungen 3.7%	3.70
VS38	Skonto Verkauf und Dienstleistungen 3.8%	3.80

	Steuerbarer Gesamtumsatz (299)

F1	1. Saldosteuersatz 2024
F2	2. Saldosteuersatz 2024
FS1	Skonto Verkauf und Dienstleistungen 1. Saldosteuersatz 2024
FS2	Skonto Verkauf und Dienstleistungen 2. Saldosteuersatz 2024
F3	1. Saldosteuersatz 2018
F4	2. Saldosteuersatz 2018
FS3	Skonto Verkauf und Dienstleistungen 1. Saldosteuersatz 2018
FS4	Skonto Verkauf und Dienstleistungen 2. Saldosteuersatz 2018
	Total Saldosteuersatz (322-333)

B77	Bezugsteuer 7.7% (inklusive MwSt/USt)	7.70
B77-1	Bezugsteuer 7.7% (exklusive MwSt/USt)	7.70
B77-2	Bezugsteuer 7.7% (MwSt/USt-Betrag)	7.70
B81	Bezugsteuer 8.1% (inklusive MwSt/USt)	8.10
B81-1	Bezugsteuer 8.1% (exklusive MwSt/USt)	8.10
B81-2	Bezugsteuer 8.1% (MwSt/USt-Betrag)	8.10
	Total Bezugsteuer (382-383)
	Total geschuldete Steuer (399)

	Vorsteuer (Guthaben)
M0	Befreite Material- und Dienstleistungsaufwand
I0	Befreite Investition und Betriebsaufwand
M77	Material- und Dienstleistungsaufwand 7.7% (inklusive MwSt/USt)	7.70
M77-1	Material- und Dienstleistungsaufwand 7.7% (exklusive MwSt/USt)	7.70
M77-2	Material- und Dienstleistungsaufwand 7.7% (MwSt/USt-Betrag)	7.70
M81	Material- und Dienstleistungsaufwand 8.1% (inklusive MwSt/USt)	8.10
M81-1	Material- und Dienstleistungsaufwand 8.1% (exklusive MwSt/USt)	8.10
M81-2	Material- und Dienstleistungsaufwand 8.1% (MwSt/USt-Betrag)	8.10
M25	Material- und Dienstleistungsaufwand 2.5%	2.50
M26	Material- und Dienstleistungsaufwand 2.6%	2.60
M37	Material- und Dienstleistungsaufwand 3.7%	3.70
M38	Material- und Dienstleistungsaufwand 3.8%	3.80

	Investition und Betriebsaufwand
I77	Investition und Betriebsaufwand 7.7%	7.70
I77-1	Investition und Betriebsaufwand 7.7% (exklusive MwSt/USt)	7.70
I77-2	Investition und Betriebsaufwand 7.7% (MwSt/USt-Betrag)	7.70
I81	Investition und Betriebsaufwand 8.1%	8.10
I81-1	Investition und Betriebsaufwand 8.1% (exklusive MwSt/USt)	8.10
I81-2	Investition und Betriebsaufwand 8.1% (MwSt/USt-Betrag)	8.10
I25	Investition und Betriebsaufwand 2.5%	2.50
I26	Investition und Betriebsaufwand 2.6%	2.60
I37	Investition und Betriebsaufwand 3.7%	3.70
I38	Investition und Betriebsaufwand 3.8%	3.80

	Korrekturen und Kürzungen
K77-A	Einlageentsteuerung 7.7% (410)	7.70
K81-A	Einlageentsteuerung 8.1% (410)	8.10
K77-B	Vorsteuerkorrekturen 7.7% (415)	7.70
K81-B	Vorsteuerkorrekturen 8.1% (415)	8.10
K77-C	Vorsteuerkürzungen 7.7% (420)	7.70
K81-C	Vorsteuerkürzungen 8.1% (420)	8.10
F1050	Steueranrechnung gemäss Formular Nr. 1050
F1055	Steueranrechnung gemäss Formular Nr. 1055

	Total Vorsteuer (479)
	Total zu bezahlen (500) oder Guthaben (510)

	Andere Mittelflüsse
Z0-A	Subventionen, durch Kurvereine eingenommene Tourismusabgaben, Entsorgungs-und Wasserwerkbeiträge (Bst. a-c)
Z0	Spenden, Dividenden, Schadenersatz usw.
	Nicht-Entgelte
	Total der Kontrolle

Einzelunternehmen | KMU | MWST-Abrechnung nach vereinnahmten Entgelten | mit Kostenstellen

Schweiz

Doppelte Buchhaltung mit MwSt/USt

Unternehmen

Ideales Modell für die Buchhaltung eines Einzelunternehmens mit MWST-Abrechnung nach vereinnahmten Entgelten. Im Kontenplan sind die Kunden-/Lieferantenkonten mit der KS3 Kosten- und Profitstellen verknüpft. In der Tabelle Buchungen kannst du die Rechnungsdaten wie normale Buchungen eingeben und mit dem QR-Code ausdrucken. Automatisch erhältst du die Bilanz, die Gewinn- und Verlustrechnung, MWST-Abrechnungen und viele weitere Berichte, die dir helfen, deine steuerlichen Verpflichtungen zu erfüllen und die finanzielle sowie wirtschaftliche Lage deines Unternehmens im Blick zu behalten. Du kannst Liquiditätsprognosen und Budgets erstellen. Öffne das Modell über unsere WebApp oder die Software und speichere die Datei auf deinem Computer.

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Documentation: Doppelte Buchhaltung mit MwSt/USt

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Basiswährung: CHF

Doppelte Buchhaltung mit MWST/USt

Tabelle: Konten
Gruppe	Konto	Beschreibung	Summ. in
		BILANZ

		AKTIVEN

	1000	Kasse	100
	1020	Bankguthaben	100
	1045	Kreditkarten / Debitkarten	100
100		Flüssige Mittel	10

	1060	Wertschriften	106
106		Kurzfristig gehaltene Aktiven mit Börsenkurs	10

	1090	Transferkonto	109
	1091	Lohndurchlaufkonto	109
	1099	Abklärungskonto	109
109		Transferkonto	10

	1100	Forderungen aus Lieferungen und Leistungen (Debitoren)	110
	1109	Delkredere	110
110		Forderungen aus Lieferungen und Leistungen	10

	1140	Vorschüsse und Darlehen	114
	1176	Verrechnungssteuer	114
	1179	Quellensteuer	114
	1180	Kontokorrent AHV, IV, EO, ALV	114
	1190	Sonstige kurzfristige Forderungen	114
	1191	Kautionen	114
114		Übrige kurzfristige Forderungen	10

	1200	Handelswaren	120
	1210	Rohstoffe	120
	1230	Hilfsmaterial	120
	1231	Verbrauchsmaterial	120
	1250	Handelswaren in Konsignation	120
	1260	Fertige Erzeugnisse	120
	1270	Unfertige Erzeugnisse	120
	1280	Nicht fakturierte Dienstleistungen	120
120		Vorräte und nicht fakturierte Dienstleistungen	10

	1300	Bezahlter Aufwand des Folgejahres	130
	1301	Noch nicht erhaltener Ertrag	130
130		Aktive Rechnungsabgrenzungen	10

10		Umlaufvermögen	1

	1400	Wertschriften	140
	1440	Darlehen	140
	1441	Hypotheken	140
140		Finanzanlagen	14

	1480	Beteiligungen	148
148		Beteiligungen	14

	1500	Maschinen und Apparate	150
	1510	Mobiliar und Einrichtungen	150
	1520	Büromaschinen, Informatik, Kommunikationstechnologie	150
	1530	Fahrzeuge	150
	1540	Werkzeuge und Geräte	150
150		Mobile Sachanlagen	14

	1600	Geschäftsliegenschaften	160
160		Immobile Sachanlagen	14

14		Anlagevermögen	1

1		Total Aktiven	00


		PASSIVEN

	2000	Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)	200
	2030	Anzahlungen von Dritten	200
200		Verbindlichkeiten aus Lieferungen und Leistungen	20

	2100	Bankverbindlichkeiten	210
	2120	Verbindlichkeiten aus Finanzierungsleasing	210
	2140	Übrige verzinsliche Verbindlichkeiten	210
210		Kurzfristige verzinsliche Verbindlichkeiten	20

	2200	Geschuldete MWST (Umsatzsteuer)	220
	2201	Abrechnungskonto MWST	220
	2206	Verrechnungssteuer	220
	2208	Direkte Steuern	220
	2209	Quellensteuer	220
	2210	Sonstige kurzfristige Verbindlichkeiten	220
	2270	Kontokorrent AHV, IV, EO, ALV	220
220		Übrige kurzfristige Verbindlichkeiten	20

	2300	Noch nicht bezahlter Aufwand	230
	2301	Erhaltener Ertrag des Folgejahres	230
	2330	Kurzfristige Rückstellungen	230
230		Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen	20

20		Kurzfristiges Fremdkapital	2A

	2400	Bankverbindlichkeiten	240
	2420	Verbindlichkeiten aus Finanzierungsleasing	240
	2430	Obligationenanleihen	240
	2450	Darlehen	240
	2451	Hypotheken	240
240		Langfristige verzinsliche Verbindlichkeiten	24

	2500	Übrige langfristige Verbindlichkeiten (unverzinslich)	250
250		Übrige langfristige Verbindlichkeiten	24

	2600	Rückstellungen	260
260		Langfristige Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen	24

24		Langfristiges Fremdkapital	2A

2A		Fremdkapital	2

	2800	Eigenkapital zu Beginn des Geschäftsjahres	28
	2820	Kapitaleinlagen und Kapitalrückzüge	28
	2850	Privat	28
2891		Jahresgewinn oder Jahresverlust	28

28		Eigenkapital	2

2		Total Passiven	00


		ERFOLGSRECHNUNG

	3000	Produktionserlöse	30
	3200	Handelserlöse	30
	3400	Dienstleistungserlöse	30
	3600	Übrige Erlöse aus Lieferungen und Leistungen	30
	3700	Eigenleistungen	30
	3710	Eigenverbrauch	30
	3800	Erlösminderungen	30
	3805	Verluste Forderungen (Debitoren), Veränderung Delkredere	30
	3809	MWST Saldosteuersatz	30
	3810	Kredit-/Debitkartenkommissionen	30
30		Nettoerlöse aus Lieferungen und Leistungen	3
	3900	Bestandsänderungen fertige Erzeugnisse	39
	3901	Bestandsänderungen unfertige Erzeugnisse	39
	3940	Bestandsänderungen nicht fakturierte Dienstleistungen	39
39		Bestandesänderungen an Erzeugnissen sowie an nicht fakturierten Dienstleistungen	3
3		Betrieblicher Ertrag aus Lieferungen und Leistungen	E1

	4000	Materialaufwand Produktion	4
	4200	Handelswarenaufwand	4
	4400	Aufwand für bezogene Dienstleistungen	4
	4500	Energieaufwand zur Leistungserstellung	4
	4800	Aufwandminderungen	4
4		Aufwand für Material, Handelswaren, Dienstleistungen und Energie	E1

E1		Bruttoergebnis nach Material- und Warenaufwand	E2

	5000	Lohnaufwand	5
	5701	AHV, IV, EO Inhaber	5
	5710	FAK	5
	5720	Vorsorgeeinrichtungen	5
	5730	Unfallversicherung	5
	5740	Krankentaggeldversicherung	5
	5790	Quellensteuer	5
	5800	Übriger Personalaufwand	5
	5830	Pauschalspesen Personal	5
	5900	Leistungen Dritter	5
5		Personalaufwand	E2

E2		Bruttoergebnis nach Personalaufwand	E3

	6000	Raumaufwand	60
	6040	Reinigung Lokalitäten	60
60		Raumaufwand	6
	6100	Unterhalt, Reparaturen, Ersatz mobile Sachanlagen	61
	6105	Leasingaufwand mobile Sachanlagen	61
61		Unterhalt, Reparaturen, Ersatz (URE); Leasing mobile Sachanlagen	6
	6200	Reparaturen	62
	6210	Betriebsstoffe	62
	6220	Haftpflichtversicherung	62
	6260	Fahrzeugleasing	62
	6270	Privatanteile Fahrzeugaufwand	62
	6280	Transportaufwand	62
62		Fahrzeug- und Transportaufwand	6
	6300	Sachversicherungen, Abgaben, Gebühren, Bewilligungen	63
63		Sachversicherungen, Abgaben, Gebühren, Bewilligungen	6
	6402	Lichtstrom	64
	6410	Erdgas	64
	6430	Wasser	64
	6460	Kehrichtabfuhr	64
64		Energie- und Entsorgungsaufwand	6
	6500	Büromaterial	65
	6503	Fachliteratur, Zeitungen, Zeitschriften	65
	6510	Telefon	65
	6512	Internet	65
	6513	Porti	65
	6570	Informatikaufwand inkl. Leasing	65
	6580	Lizenzaufwendungen/Update	65
	6583	Verbrauchsmaterial	65
65		Verwaltungs- und Informatikaufwand	6
	6600	Werbeaufwand	66
	6642	Kundengeschenke	66
66		Werbeaufwand	6
	6700	Sonstiger betrieblicher Aufwand	67
67		Sonstiger betrieblicher Aufwand	6
6		Übriger betrieblicher Aufwand	E3

E3		Betriebliches Ergebnis vor Abschreibungen und Wertberichtigungen, Finanzerfolg und Steuern (EBITDA)	E4

	6800	Abschreibungen und Wertberichtigungen auf Positionen des Anlagevermögens	68
68		Abschreibungen und Wertberichtigungen auf Positionen des Anlagevermögens	E4

E4		Betriebliches Ergebnis vor Finanzerfolg und Steuern (EBIT)	E5

	6900	Bankkreditzinsaufwand	69
	6940	Bankspesen	69
	6950	Erträge aus Bankguthaben	69
69		Finanzaufwand und Finanzertrag	E5

E5		Betriebliches Ergebnis vor Steuern (EBT)	E6

	7000	Ertrag Nebenbetrieb	7
	7010	Aufwand Nebenbetrieb	7
	7500	Ertrag betriebliche Liegenschaft	7
	7510	Aufwand betriebliche Liegenschaft	7
7		Betrieblicher Nebenerfolg	E6

	8000	Betriebsfremder Aufwand	8
	8100	Betriebsfremder Ertrag	8
	8500	Ausserordentlicher, einmaliger oder periodenfremder Aufwand	8
	8510	Ausserordentlicher, einmaliger oder periodenfremder Ertrag	8
8		Betriebsfremder, ausserordentlicher, einmaliger oder periodenfremder Aufwand und Ertrag	E6

E6		Jahresgewinn oder Jahresverlust vor Steuern	E7

	8900	Direkte Steuern	89
89		Direkte Steuern	E7

E7		Jahresgewinn oder Jahresverlust	2891

00		Differenz muss = 0 sein

		DEBITOREN
	;110001	Urs Weisshaupt	DEB1
	;110002	Susanne Müller	DEB1
	;110003	Peter Schmid	DEB1
DEB1		Total Debitoren


		KREDITOREN
	;200001	Firma 1	KRE1
	;200002	Firma 2	KRE1
	;200003	Firma 3	KRE1
KRE1		Total Kreditoren

		KOSTENSTELLEN

	.HAN	Handelswaren A	VOR
	.ROH	Rohstoffe A	VOR
	.WER	Werkstoffe A	VOR
VOR		Total Vorräte

	,UN1	Unterhalt 1	UN
	,UN2	Unterhalt 2	UN
	,UN3	Unterhalt 3	UN
UN		Total Unterhalt

	;WE1	Werbeaufwand 1	WER
	;WE2	Werbeaufwand 2	WER
WER		Total Werbeaufwand

Tabelle: MwSt/USt-Codes
MwSt/USt-Code	Beschreibung	MwSt/USt-%
	Erläuterungen
	V = Umsatz Verkauf (200)
	VS = Skonto Verkauf und Dienstleistungen (235)
	B = Bezugsteuer (38x)
	M = Material- und Dienstleistungsaufwand (400)
	I = Investitionen und übrigem Betriebsaufwand (405)
	K = Korrekturen und Kürzungen (410, 415, 420)
	Z = Nicht-Entgelte (910)

	MwSt/USt-Codes-Informationen (nicht bearbeiten)
	id=vatcodes-chd-2024.20230614
	Letzte Aktualisierung: 14.06.2023

	Umsatzsteuer (Schuld)
V0	Von der Steuer befreite Leistungen, u.a. Exporte (220)
V0-E	Leistungen im Ausland (221)
V0-T	Übertragung im Meldeverfahren (225)
V0-N	Nicht steuerbare Leistungen (230)
	Entgeltminderungen siehe Skonti
V0-D	Diverses (280)
V77	Verkauf und Dienstleistungen 7.7%	7.70
V81	Verkauf und Dienstleistungen 8.1%	8.10
V77-B	Verkauf und Dienstleistungen 7.7% (optiert)	7.70
V81-B	Verkauf und Dienstleistungen 8.1% (optiert)	8.10
V25-N	Verkauf und Dienstleistungen 2.5%	2.50
V26	Verkauf und Dienstleistungen 2.6%	2.60
V37	Verkauf und Dienstleistungen 3.7%	3.70
V38	Verkauf und Dienstleistungen 3.8%	3.80
VS77	Skonto Verkauf und Dienstleistungen 7.7%	7.70
VS81	Skonto Verkauf und Dienstleistungen 8.1%	8.10
VS25-N	Skonto Verkauf und Dienstleistungen 2.5%	2.50
VS26	Skonto Verkauf und Dienstleistungen 2.6%	2.60
VS37	Skonto Verkauf und Dienstleistungen 3.7%	3.70
VS38	Skonto Verkauf und Dienstleistungen 3.8%	3.80

	Steuerbarer Gesamtumsatz (299)

F1	1. Saldosteuersatz 2024
F2	2. Saldosteuersatz 2024
FS1	Skonto Verkauf und Dienstleistungen 1. Saldosteuersatz 2024
FS2	Skonto Verkauf und Dienstleistungen 2. Saldosteuersatz 2024
F3	1. Saldosteuersatz 2018
F4	2. Saldosteuersatz 2018
FS3	Skonto Verkauf und Dienstleistungen 1. Saldosteuersatz 2018
FS4	Skonto Verkauf und Dienstleistungen 2. Saldosteuersatz 2018
	Total Saldosteuersatz (322-333)

B77	Bezugsteuer 7.7% (inklusive MwSt/USt)	7.70
B77-1	Bezugsteuer 7.7% (exklusive MwSt/USt)	7.70
B77-2	Bezugsteuer 7.7% (MwSt/USt-Betrag)	7.70
B81	Bezugsteuer 8.1% (inklusive MwSt/USt)	8.10
B81-1	Bezugsteuer 8.1% (exklusive MwSt/USt)	8.10
B81-2	Bezugsteuer 8.1% (MwSt/USt-Betrag)	8.10
	Total Bezugsteuer (382-383)
	Total geschuldete Steuer (399)

	Vorsteuer (Guthaben)
M0	Befreite Material- und Dienstleistungsaufwand
I0	Befreite Investition und Betriebsaufwand
M77	Material- und Dienstleistungsaufwand 7.7% (inklusive MwSt/USt)	7.70
M77-1	Material- und Dienstleistungsaufwand 7.7% (exklusive MwSt/USt)	7.70
M77-2	Material- und Dienstleistungsaufwand 7.7% (MwSt/USt-Betrag)	7.70
M81	Material- und Dienstleistungsaufwand 8.1% (inklusive MwSt/USt)	8.10
M81-1	Material- und Dienstleistungsaufwand 8.1% (exklusive MwSt/USt)	8.10
M81-2	Material- und Dienstleistungsaufwand 8.1% (MwSt/USt-Betrag)	8.10
M25	Material- und Dienstleistungsaufwand 2.5%	2.50
M26	Material- und Dienstleistungsaufwand 2.6%	2.60
M37	Material- und Dienstleistungsaufwand 3.7%	3.70
M38	Material- und Dienstleistungsaufwand 3.8%	3.80

	Investition und Betriebsaufwand
I77	Investition und Betriebsaufwand 7.7%	7.70
I77-1	Investition und Betriebsaufwand 7.7% (exklusive MwSt/USt)	7.70
I77-2	Investition und Betriebsaufwand 7.7% (MwSt/USt-Betrag)	7.70
I81	Investition und Betriebsaufwand 8.1%	8.10
I81-1	Investition und Betriebsaufwand 8.1% (exklusive MwSt/USt)	8.10
I81-2	Investition und Betriebsaufwand 8.1% (MwSt/USt-Betrag)	8.10
I25	Investition und Betriebsaufwand 2.5%	2.50
I26	Investition und Betriebsaufwand 2.6%	2.60
I37	Investition und Betriebsaufwand 3.7%	3.70
I38	Investition und Betriebsaufwand 3.8%	3.80

	Korrekturen und Kürzungen
K77-A	Einlageentsteuerung 7.7% (410)	7.70
K81-A	Einlageentsteuerung 8.1% (410)	8.10
K77-B	Vorsteuerkorrekturen 7.7% (415)	7.70
K81-B	Vorsteuerkorrekturen 8.1% (415)	8.10
K77-C	Vorsteuerkürzungen 7.7% (420)	7.70
K81-C	Vorsteuerkürzungen 8.1% (420)	8.10
F1050	Steueranrechnung gemäss Formular Nr. 1050
F1055	Steueranrechnung gemäss Formular Nr. 1055

	Total Vorsteuer (479)
	Total zu bezahlen (500) oder Guthaben (510)

	Andere Mittelflüsse
Z0-A	Subventionen, durch Kurvereine eingenommene Tourismusabgaben, Entsorgungs-und Wasserwerkbeiträge (Bst. a-c)
Z0	Spenden, Dividenden, Schadenersatz usw.
	Nicht-Entgelte
	Total der Kontrolle

Legal entities | Accrual-based customer ledger | Double-entry accounting | VAT

Switzerland

Double-Entry Accounting with vat/sales tax

Business

Banana Accounting Plus template for managing revenue-based accounting of an SA or Sagl company, subject to VAT. The customer/supplier ledger is already set up with the corresponding totals grouped in the Balance Sheet. Includes the VAT Codes table with the Swiss rates in effect from 01.01.2024. With the specific Extension available in the Advanced plan, you can generate the VAT return sample and the XML file to upload VAT data to the FTA portal. Open the template from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

Ideal template for managing the accounting of an SA or SAGL with VAT and an annual turnover equal to or greater than CHF 500,000. The chart of accounts is structured according to the SME scheme and includes the customer/supplier ledger, suitable for revenue-based accounting.

In the Accounts table, at the end of the chart of accounts, you will find the customer and supplier ledger set up with accounts linked respectively to assets and liabilities; therefore, the balances will appear in the Balance Sheet.
All customer and supplier invoices are recorded at the time of issue and receipt.

Create your file

Open the template with the Banana Accounting Plus WebApp
With the File > File and accounting properties command, set the period, your company name, and base currency (you can do budgeting and accounting in any currency you like).
With the File > Save As command, save the file. It’s helpful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open.

With this template you can:

Create invoices with VAT to send to customers by using the Debit column for the customer account and the Credit column for the revenue account. This way, the invoice is already booked and integrated into your accounting file.
Record received invoices from suppliers, also using QR code reading, and create payment orders (pain.001). Pain.001 files are XML messages that contain payment details and can be sent to financial institutions that support this format. More info at pain.001 payment orders (available only with Advanced plan – Dev version).
Import all transactions from bank and postal statements or credit cards using Rules for fully automated entries (only with Advanced plan).
Manage cost centers or Segments to monitor branches, departments, or profitability of products and services.
Create budgets and financial forecasts to monitor liquidity and ensure you can meet future commitments; forecast revenues and expenses, and evaluate profitability scenarios for your company.
Manage VAT according to the latest Swiss regulations.
Print all the reports you need: Balance Sheets, Journal, Account cards, Open invoices, and much more.

For VAT management with the new rates, you’ll find detailed information on the following web pages: VAT management

Also check out our tutorial on Revenue-based accounting

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the sample or XML VAT return, using the new Rules, Filter, and Temporary Sort features. See all the features of the Advanced plan.

Other Resources

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Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1020	Bank account	100
100		Cash and cash equivalents	10	1

	1060	Bonds and stocks	106
106		Short-term Assets listed in Stock Exchange	10

	1090	Internal transfers	109
	1091	Transfer account for salaries	109
	1099	Amounts to be clarified	109
109		Transfer accounts	10

	1100	Due from Clients or Debitors	110
	1109	Provision for Doubtful Debts	110
110A		Clients or Debtors	110
110		Accounts receivable	10

	1140	Advances and loans	114
	1176	Withholding tax	114
	1180	Receivables from social insurances and social security institutions	114
	1188	Source tax	114
	1190	Various short-term receivables	114
	1199	Securities	114
114		Other short-term receivables	10

	1200	Goods for resale	120
	1210	Raw materials	120
	1220	Auxiliary material	120
	1230	Consumables	120
	1260	Finished products	120
	1270	In-process products	120
	1280	Non-invoiced services	120
120		Inventories	10	1

	1300	Prepaid expenses	130
	1301	Accrued income	130
130		Prepaid Expenses	10	1

10		Current assets	1	1

	1400	Bonds and stocks	140
	1440	Loans	140
	1460	Loan to share-holder	140
140		Financial assets	14

	1480	Investments	148
148		Investments	14

	1500	Machinery	150
	1510	Office furniture and equipment	150
	1520	Office machinery, information and communication technology	150
	1530	Motor vehicles	150
	1540	Tools and equipment	150
150		Tangible assets	14

	1600	Commercial buildings	160
160		Tangible fixed asset management	14

	1700	Patents, know-how, licences, rights and development	170
	1710	Brands	170
	1712	Models	170
	1770	Goodwill	170
170		Intangible fixed assets	14

	1850	Share capital, rights not paid or non-paid Foundation capital	180
180		Capital or non-paid Foundation capital	14

14		Fixed Assets	1

1		Total Assets	00


		LIABILITIES

	2000	Suppliers or creditors	200
	2030	Deposits received	200
200A		Suppliers or creditors	200
200		Suppliers or creditors	20	1

	2100	Due to banks short/term	210
	2120	Financial leasing commitments	210
	2140	Other onerous debts	210
210		Short-term onorous debts	20

	2200	VAT Due	220
	2201	VAT according to VAT report	220
	2206	Withholding tax	220
	2208	Direct taxes	220
	2210	Other short-term debts	220
	2260	Due to share-holder	220
	2261	Dividends	220
	2270	Social insurances and social security institutions	220
	2279	Source tax	220
220		Other short-term debts	20

	2300	Accrued expenses	230
	2301	Next year's revenues collected	230
	2330	Short-term provisions	230
230		Accruals and deferred income	20

20		Short-term third party capital	2A

	2400	Due to banks	240
	2420	Financial leasing commitments	240
	2430	Debenture loans	240
	2450	Loans	240
	2451	Mortgage	240
240		Long-term onorous debts	24

	2500	Other long-term debts (non-onorous)	250
250		Other long-term debts	24

	2600	Provisions	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	280
280		Capital or capital of the foundation	28
	2900	Legal reserves	290
	2940	Revaluation reserves	290
290		Legal reserves	28
	2950	Legal reserve from profit	295
295		Legal reserve from profit	28
	2960	Optional reserves from profit	296
296		Optional reserves from profit	28
	2970	Profit / Loss carried forward	297
29A		Profit / Loss for the year	297
297		Profit / Loss from Balance Sheet	28
	2980	Treasury stock, shares, rights of investment (negative)	298
298		Treasury stock, shares, rights of investment (negative)	28

28		Equity	2

2		Total liabilities	00	1


		PROFIT & LOSS STATEMENT

	3000	Earnings from own products	30
	3200	Earnings from resale	30
	3400	Earnings from services rendered	30
	3600	Other revenues and services	30
	3710	Own consumption	30
	3800	Decrease in revenues	30
	3805	Losses on accounts receivable, credit variation	30
	3809	VAT flat tax rate	30
30		Net revenues from supplies and services	3
	3900	Change in inventories of in-process products	39
	3901	Change in inventories of finished products	39
	3940	Non-invoiced services variations	39
39		Change in inventories and Non-invoiced services	3
3		Revenues from supplies and services	E1

	4000	Raw materials	4
	4200	Expenses for goods for resale	4
	4400	Third party expenses	4
	4500	Energy consumption for production	4
	4900	Reduction of costs	4
4		Costs for material, goods, services and energy	E1

E1		Gross operating result after deducting costs for materials and goods	E2

	5000	Salaries	5
	5700	Contribution to old age insurance and unemployment	5
	5710	Family equalization fund	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Contribution to voluntary daily benefits insurance	5
	5790	Source tax	5
	5800	Other personnel expenses	5
	5810	Training of personnel	5
	5820	Travel and entertainment expenses effective	5
	5830	Travel and entertainment expense allowance	5
	5900	Temporary staff	5
5		Personnel expenses	E2

E2		Gross operating result after deducting personnel expenses	E3

	6000	Rental	60
	6040	Cleaning of facilities	60
60		Rental	6
	6100	Maintenance, repairs and replacement of tangible assets	61
	6105	Leasing costs tangible assets	61
61		Maintenance, repairs and replacement of tangible assets	6
	6200	Repairs	62
	6210	Fuel	62
	6220	Car insurance	62
	6260	Car leasing and rental	62
	6270	Car costs - private part	62
	6282	Transportation expenses	62
62		Vehicle and transportation expenses	6
	6300	Insurance for damage of items	63
63		Insurance for damage of items	6
	6402	Electricity	64
	6410	Heating expenses	64
	6430	Water	64
	6460	Garbage	64
64		Energy and disposal costs	6
	6500	Office supplies	65
	6503	Technical magazines, newspapers, periodicals	65
	6510	Telephone / internet	65
	6511	Hosting at third-party	65
	6513	Postal charges	65
	6570	IT charges including leasing	65
	6580	Licenses and updates	65
	6583	Consumables	65
65		Administrative and IT costs	6
	6600	Advertising	66
	6642	Gifts to customers	66
66		Advertising	6
	6700	Various costs for the financial year	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	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	69
	6940	Bank costs	69
	6950	Financial revenue	69
69		Financial costs and revenue	E5

E5		Operating result before taxes (EBT)	E6

	7000	Non-operating revenue	7
	7010	Non-operating costs	7
	7500	Corporate real estate revenues	7
	7510	Corporate real estate costs	7
7		Non-operating items	E6

	8000	Extraneous costs	8
	8100	Extraneous revenue	8
	8500	Extraordinary, unique costs or costs relating to other accounting periods	8
	8510	Extraordinary, unique revenue or revenue relating to other accounting periods	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	89
89		Direct taxes	E7

E7		Annual profit or loss	29A

00		Difference should be = 0 (blank cell)


		CLIENTS/DEBTORS
	110001	Company 1	DEB1
	110002	Company 2	DEB1
	110003	Company 3	DEB1
DEB1		Total Clients/Debtors	110A


		SUPPLIERS/CREDITORS
	200001	Company 1	CRE1
	200002	Company 2	CRE1
	200003	Company 3	CRE1
CRE1		Total suppliers/Creditors	200A


		COST CENTERS

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance

	;PB1	Publicity 1	PU
	;PB2	Publicity 2	PU
PU		Total publicity

Table: VAT codes
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

Legal entities | Cash principle ledger | Double-entry accounting | VAT

Switzerland

Double-Entry Accounting with vat/sales tax

Business

The ideal template for the accounting of an SA and Sagl with VAT on a cash basis. We have used the CC3 cost and profit center to set up customer and supplier management based on cash receipts. The VAT rates are included to ensure compliance with VAT regulations from 2024. Thanks to the new CH10 Layout, you can print your invoices with a QR code. Automatically, you will obtain the balance sheet, income statement, and many other reports that help you fulfill tax obligations and keep your company’s financial and economic situation under control. You can also create cash flow forecasts and budgets. Open the model from our WebApp or the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

Ideal model for managing the accounting of an SA and Sagl with VAT and an annual turnover equal to or exceeding CHF 500,000. The chart of accounts is structured according to the SME framework and includes the customer/supplier ledger, suitable for those managing accounting on a cash basis. It includes all the necessary settings and functions for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up rules to store and automate the completion of transactions imported from bank statements
Managing VAT according to the new VAT rates
Handling cost centers, customisable to track specific details for particular accounts
Creating budgets and financial forecasts
Printing all the reports you need: balance sheets, journal, account statements, VAT reports, open invoices, and much more

For VAT management with the new rates, you can find detailed information on the VAT management web pages.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the VAT report template or XML file, using the new Rules functions, and the temporary Filter and Sort rows feature. Check out all the features of the Advanced plan.

Create your file

Open the template with the Banana Accounting WebApp
Using the File > File Properties command, set the period, your company name, and the base currency (you can create a budget and manage accounting in any currency you prefer).
With the File > Save As command, save the file. It is useful to include your studio name and the year in the file name. For example, "Studio-Rossi-SA-20xx.ac2".

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

In our Documentation, you will find explanations on various topics to help you manage your accounting effectively:

Videos
How to get started
Transactions
Integrated invoicing
Reminders
Estimates and Invoices
VAT report form - Effective method (in German, French and Italian only)
VAT report form - Flat rate method (in German, French and Italian only)
Printouts

Partnerships | Double-entry bookkeeping | VAT

Switzerland

Double-Entry Accounting with vat/sales tax

Business

Ideal template for managing VAT accounting for a partnership. Professional and instant reports: Balance Sheet, Profit & Loss Statement, Account Cards, Journal, and other reports also by period. Detailed sector information with cost centers and digital documents attached to entries to ensure organisation and immediate overview, without consulting paper documents. VAT management is fully automated and compliant with the new rates in effect from 01.01.2024; in addition to VAT summaries, it also allows the creation of the XML file for electronic submission of VAT data to the FTA (Advanced plan). Open the template from our WebApp or from the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

Ideal template for a partnership with VAT management. It includes all settings and functions to:

Import data from bank statements
Set up Rules to save and automate the completion of transactions imported from bank statements.
Manage VAT according to the new VAT rates
Manage cost centers ,customizable to your needs to view specific details of certain accounts.
Create budgets and financial forecasts
Create and print invoices with Swiss QR code , just set up the accounts receivable and payable using CC3
Print all the reports you need : Balance Sheets, Journal, Account Cards, VAT Reports, Open Invoices, and much more.

For VAT management with the new rates, you can find detailed information on the web pages VAT Management .

Some features require a subscription to the Advanced plan of Banana Accounting Plus , such as generating a preview or the XML file for the VAT report, using the new Rules, Filter and Temporary Sort functions. See all the features of the Advanced plan .

Create your file

Open the template with the Banana Accounting Plus WebApp
From the menu File > File properties set the period, your company name, and the base currency in any currency you prefer.
From the menu File > Save as , save the file. It's helpful to include the company name and the year in the file name. For example, "Rossi-SA-20xx.ac2".
Nella tabella Exchange rates set the foreign currencies always with reference to the base currency and the exchange rates. The opening rates are set only the first time you use Banana Accounting. At the turn of the new year, they are automatically carried forward according to the closing rates entered on 31.12.

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file to your computer.

To reopen the saved file, click on File > Open .

In our Documentation you will find all the information and insights to manage your accounting efficiently:

Template preview

Show Preview

Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	100
	1020	Bank account	100
100		Cash and cash equivalents	10	1

	1060	Bonds and stocks	106
106		Short-term Assets listed in Stock Exchange	10

	1090	Internal transfers	109
	1091	Transfer account for salaries	109
	1099	Amounts to be clarified	109
109		Transfer accounts	10

	1100	Due from Clients or Debtors	110
	1109	Provision for Doubtful Debts	110
110		Accounts receivable	10

	1140	Advances and loans	114
	1176	Withholding tax	114
	1180	Receivables from social insurances and social security institutions	114
	1188	Source tax	114
	1190	Various short-term receivables	114
	1199	Securities	114
114		Other short-term receivables	10

	1200	Goods for resale	120
	1210	Raw materials	120
	1220	Auxiliary material	120
	1230	Consumables	120
	1260	Finished products	120
	1270	In-process products	120
	1280	Non-invoiced services	120
120		Inventories	10	1

	1300	Prepaid expenses	130
	1301	Accrued income	130
130		Prepaid Expenses	10	1

10		Current assets	1	1

	1400	Bonds and stocks	140
	1440	Loans	140
	1460	Loan to partner	140
140		Financial assets	14

	1480	Investments	148
148		Investments	14

	1500	Machinery	150
	1510	Office furniture and equipment	150
	1520	Office machinery, information and communication technology	150
	1530	Motor vehicles	150
	1540	Tools and equipment	150
150		Tangible assets	14

	1600	Commercial buildings	160
160		Tangible fixed asset management	14

	1700	Patents, know-how, licences, rights and development	170
	1710	Brands	170
	1712	Models	170
	1770	Goodwill	170
170		Intangible fixed assets	14

	1850	Share capital, rights not paid or non-paid Foundation capital	180
180		Capital or non-paid Foundation capital	14

14		Fixed Assets	1

1		Total Assets	00


		LIABILITIES

	2000	Suppliers or creditors	200
	2030	Deposits received	200
200		Suppliers or creditors	20	1

	2100	Due to banks short/term	210
	2120	Financial leasing commitments	210
	2140	Other onerous debts	210
210		Short-term onorous debts	20

	2200	VAT Due	220
	2201	VAT according to VAT report	220
	2206	Withholding tax	220
	2208	Direct taxes	220
	2210	Other short-term debts	220
	2260	Due to partner	220
	2270	Social insurances and social security institutions	220
	2279	Source tax	220
220		Other short-term debts	20

	2300	Accrued expenses	230
	2301	Next year's revenues collected	230
	2330	Short-term provisions	230
230		Accruals and deferred income	20

20		Short-term third party capital	2A

	2400	Due to banks	240
	2420	Financial leasing commitments	240
	2430	Debenture loans	240
	2450	Loans	240
	2451	Mortgage	240
240		Long-term onorous debts	24

	2500	Other long-term debts (non-onorous)	250
250		Other long-term debts	24

	2600	Provisions	260
260		Provisions and similar statutory posts	24

24		Long-term third party capital	2A

2A		Third party capital	2

	2800	Equity partner A at the beginning of the year	28
	2810	Contributions to equity/equity withdrawals partner A	28
	2820	Private account partner A	28
	2831	Profit / Loss for the year partner A	28
	2850	Equity sponsor A at the beginning of the year	28
	2860	Contributions to equity/equity withdrawals sponsor A	28
	2870	Private account sponsor A	28
	2881	Profit / Loss for the year sponsor A	28
297		Profit/loss for the period	28

28		Equity	2

2		Total liabilities	00	1


		PROFIT & LOSS STATEMENT

	3000	Earnings from own products	30
	3200	Earnings from resale	30
	3400	Earnings from services rendered	30
	3600	Other revenues and services	30
	3710	Own consumption	30
	3800	Decrease in revenues	30
	3805	Losses on accounts receivable, credit variation	30
30		Net revenues from supplies and services	3
	3900	Change in inventories of in-process products	39
	3901	Change in inventories of finished products	39
	3940	Non-invoiced services variations	39
39		Change in inventories and Non-invoiced services	3
3		Revenues from supplies and services	E1

	4000	Raw materials	4
	4200	Expenses for goods for resale	4
	4400	Third party expenses	4
	4500	Energy consumption for production	4
	4900	Reduction of costs	4
4		Costs for material, goods, services and energy	E1

E1		Gross operating result after deducting costs for materials and goods	E2

	5000	Salaries	5
	5700	Contribution to old age insurance and unemployment	5
	5710	Family equalization fund	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Contribution to voluntary daily benefits insurance	5
	5790	Source tax	5
	5800	Other personnel expenses	5
	5810	Training of personnel	5
	5820	Travel and entertainment expenses effective	5
	5830	Travel and entertainment expense allowance	5
	5900	Temporary staff	5
5		Personnel expenses	E2

E2		Gross operating result after deducting personnel expenses	E3

	6000	Rental	60
	6040	Cleaning of facilities	60
60		Rental	6
	6100	Maintenance, repairs and replacement of tangible assets	61
	6105	Leasing costs tangible assets	61
61		Maintenance, repairs and replacement of tangible assets	6
	6200	Repairs	62
	6210	Fuel	62
	6220	Car insurance	62
	6260	Car leasing and rental	62
	6270	Car costs - private part	62
	6282	Transportation expenses	62
62		Vehicle and transportation expenses	6
	6300	Insurance for damage of items	63
63		Insurance for damage of items	6
	6402	Electricity	64
	6410	Heating expenses	64
	6430	Water	64
	6460	Garbage	64
64		Energy and disposal costs	6
	6500	Office supplies	65
	6503	Technical magazines, newspapers, periodicals	65
	6510	Telephone / internet	65
	6511	Hosting at third-party	65
	6513	Postal charges	65
	6570	IT charges including leasing	65
	6580	Licenses and updates	65
	6583	Consumables	65
65		Administrative and IT costs	6
	6600	Advertising	66
	6642	Gifts to customers	66
66		Advertising	6
	6700	Various costs for the financial year	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	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	69
	6940	Bank costs	69
	6950	Financial revenue	69
69		Financial costs and revenue	E5

E5		Operating result before taxes (EBT)	E6

	7000	Non-operating revenue	7
	7010	Non-operating costs	7
	7500	Corporate real estate revenues	7
	7510	Corporate real estate costs	7
7		Non-operating items	E6

	8000	Extraneous costs	8
	8100	Extraneous revenue	8
	8500	Extraordinary, unique costs or costs relating to other accounting periods	8
	8510	Extraordinary, unique revenue or revenue relating to other accounting periods	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	89
89		Direct taxes	E7

E7		Annual profit or loss	297

00		Difference should be = 0 (blank cell)

				1
		COST CENTERS

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance

	;PB1	Publicity 1	PU
	;PB2	Publicity 2	PU
PU		Total publicity

Table: VAT codes
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

Persone giuridiche | IVA aliquota saldo

Svizzera

Contabilità in partita doppia con IVA

Azienda

Modello predefinito per gestire la contabilità con IVA l'aliquota saldo. Le impostazioni dei codici IVA e la nuova estensione per il metodo aliquota saldo sono state aggiornate alle nuove normative IVA, in vigore dal 01.01.2024. Banana contabilità Plus prepara tutti i calcoli, il riassunto IVA, il fac-simile formulario IVA e il file Xml per inoltrare i dati elettronicamente sul sito dell'AFC. Apri il modello dalla nostra WebApp, oppure dal programma e salva il file sul tuo computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Contabilità in partita doppia con IVA

Template documentation

Description

Le aziende che hanno una cifra d'affari annua (incluso IVA) non superiore a 5,024 milioni di franchi e con l'imposta dovuta non superiore a 103'000 franchi annui possono optare per l'IVA aliquota saldo, dietro richiesta e autorizzazione dall'AFC.

Maggiori informazioni sono disponibili sul sito della Confederazione alla pagina Aliquote saldo e aliquote forfettarie in materia di IVA.

Nel modello di Banana Contabilità Plus, il piano contabile e la tabella Codici IVA hanno tutte le impostazioni per gestire l'IVA in Svizzera con l'aliquota saldo.

Puoi decidere se nelle registrazioni:

Avere la scomposizione IVA su ogni registrazione
Prima di iniziare a registrare, inserisci le tue aliquote IVA nella tabella Codici IVA e inserisci "SÌ" nella colonna Lordo. Ad ogni registrazione, ci sarà la scomposizione IVA, con l'importo IVA indicato nell'apposita colonna.
Calcolare l'IVA aliquota saldo alla fine del periodo
I Codici IVA devono essere inseriti nel dialogo del calcolo IVA, presente nell'estensione di Banana Contabilità Plus. Le registrazioni verranno registrate con gli importi al lordo IVA e non ci sarà la scomposizione degli importi IVA.

Maggiori informazioni sono disponibili alla pagina Formulario IVA - aliquota saldo/forfetaria.

A fine periodo il programma esegue in automatico il calcolo dell'IVA ad aliquota saldo e crea in PDF il fac-simile del formulario ufficiale e il file Xml per l'inoltro elettronico dei dati IVA all'AFC.

Il programma include tante funzioni per lavorare velocemente e ottenere risultati professionali.

Per alcune funzioni è necessario un abbonamento al piano Advanced di Banana contabilità Plus, come per esempio generare il fac-simile o il file XML del Rendiconto IVA, utilizzare le nuove funzioni delle Regole, Filtro e Ordina righe temporaneo. Guarda tutte le funzioni del piano Advanced.

Crea il tuo file

Apri il modello con la WebApp di Banana Contabilità Plus
Con il comando File > Proprietà file imposta il periodo, il nome della tua azienda e la moneta di base (puoi fare il budget e la contabilità in qualsiasi moneta desideri).
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Company SA

Divisa Base: CHF

Contabilità in partita doppia con IVA

Tabella: Conti
Gruppo	Conto	Descrizione	Somma in
		BILANCIO

		ATTIVI

	1000	Cassa	100
	1020	Banca	100
	1045	Carte di credito / Carte di debito	100
100		Liquidità	10

	1060	Titoli	106
106		Attivi quotati in borsa detenuti a breve termine	10

	1090	Conto di trasferimento	109
	1091	Conto di giro salari	109
	1099	Conto di chiarimento	109
109		Conti di trasferimento	10

	1100	Crediti da forniture e prestazioni (debitori)	110
	1109	Delcredere	110
110		Crediti da forniture e prestazioni	10

	1140	Anticipi e prestiti	114
	1176	Imposta preventiva	114
	1179	Imposta alla fonte	114
	1180	Crediti da assicurazioni sociali e istituti di previdenza	114
	1190	Crediti diversi a breve termine	114
	1191	Cauzioni	114
114		Altri crediti a breve termine	10

	1200	Merce di rivendita	120
	1210	Materia prima	120
	1230	Materia ausiliaria	120
	1231	Materiale di consumo	120
	1260	Prodotti finiti	120
	1270	Prodotti in corso di fabbricazione	120
	1280	Prestazioni di servizi non fatturate	120
120		Scorte e prestazioni di servizi non fatturate	10

	1300	Costi anticipati	130
	1301	Ricavi da incassare	130
130		Ratei e risconti attivi	10

10		Attivo circolante	1

	1400	Titoli	140
	1440	Prestiti	140
	1460	Prestito/Prestito ipotecario a correntista	140
140		Immobilizzazioni finanziarie	14

	1480	Partecipazioni	148
148		Partecipazioni	14

	1500	Macchine e attrezzature	150
	1510	Mobilio e installazioni	150
	1520	Macchine ufficio, informatica e tecnologia della comunicazione	150
	1530	Veicoli	150
	1540	Utensili e apparecchiature	150
150		Immobilizzazioni materiali mobiliari	14

	1600	Immobili aziendali	160
160		Immobilizzazioni materiali immobiliari	14

	1700	Brevetti, know-how, licenze, diritti e sviluppo	170
	1710	Marchi	170
	1712	Modelli	170
	1770	Goodwill	170
170		Immobilizzazioni immateriali	14

	1850	Capitale azionario, capitale sociale, diritti di partecipazione o capitale della fondazione non versati	180
180		Capitale sociale o capitale della fondazione non versato	14

14		Attivo fisso	1

1		Totale attivi	00


		PASSIVI

	2000	Debiti per forniture e prestazioni (creditori)	200
	2030	Anticipi da terzi	200
200		Debiti per forniture e prestazioni	20

	2100	Banca passiva	210
	2120	Impegni leasing finanziari	210
	2140	Altri debiti onerosi	210
210		Debiti onerosi a breve termine	20

	2200	IVA dovuta	220
	2201	Rendiconto IVA	220
	2206	Imposta preventiva	220
	2208	Imposte dirette	220
	2209	Imposta alla fonte	220
	2210	Altri debiti a breve termine	220
	2260	Debiti verso azionista	220
	2269	Dividendi	220
	2270	Conto corrente AVS, AI, IPG, AD	220
220		Altri debiti a breve termine	20

	2300	Costi da pagare	230
	2301	Ricavi incassati anticipatamente	230
	2330	Accantonamenti a breve termine	230
230		Ratei e risconti passivi, accantonamenti a breve termine	20

20		Capitale di terzi a breve termine	2A

	2400	Debiti bancari	240
	2420	Impegni leasing finanziari	240
	2430	Prestiti obbligazionari	240
	2450	Prestiti	240
	2451	Mutui ipotecari	240
240		Debiti onerosi a lungo termine	24

	2500	Altri debiti a lungo termine (non onerosi)	250
250		Altri debiti a lungo termine	24

	2600	Accantonamenti	260
260		Accantonamenti a lungo termine e poste analoghe previste dalla legge	24

24		Capitale di terzi a lungo termine	2A

2A		Capitale dei terzi	2

	2800	Capitale azionario, capitale sociale, diritti di partecipazione o capitale della fondazione	280
280		Capitale sociale o della fondazione	28
	2900	Aggio alla costituzione o in caso di aumento di capitale	290
	2903	Riserva legale da capitale	290
	2950	Riserva legale da utili	290
	2955	Riserve da rivalutazioni	290
	2960	Riserve facoltative da utili	290
290		Riserve	28
	2965	Azioni proprie, parti sociali, diritti di partecipazione (posta negativa)	296
296		Azioni proprie, parti sociali, diritti di partecipazione (posta negativa)	28
	2970	Utile/perdita riportata	297
2979		Utile/perdita annuale	297
297		Utile/perdita da bilancio	28

28		Capitale proprio	2

2		Totale passivi	00


		CONTO ECONOMICO

	3000	Ricavi prodotti fabbricati	30
	3200	Ricavi merci di rivendita	30
	3400	Ricavi prestazioni di servizi	30
	3600	Altri ricavi e prestazioni di servizi	30
	3710	Consumo proprio	30
	3800	Diminuzione di ricavi	30
	3805	Perdite su debitori, variazione delcredere	30
	3809	IVA aliquota saldo	30
	3810	Commissioni carte di credito/debito	30
30		Importo netto dei ricavi da forniture e prestazioni	3
	3900	Variazione delle scorte di prodotti finiti	39
	3901	Variazione delle scorte di prodotti in corso di fabbricazione	39
	3940	Variazione prestazioni di servizi non fatturate	39
39		Variazione delle scorte e delle prestazioni di servizi	3
3		Ricavo d'esercizio da forniture e prestazioni	E1

	4000	Costi materiale per la fabbricazione	4
	4200	Costi delle merci di rivendita	4
	4400	Lavori di terzi / prestazioni di subappaltanti	4
	4500	Consumi energia per la produzione	4
	4800	Diminuzione di costi	4
4		Costi per il materiale, la merce i servizi e l'energia	E1

E1		Utile lordo d'esercizio dopo deduzione dei costi per il materiale e le merci di rivendita	E2

	5000	Salari	5
	5700	Contributi AVS/AI/IPG/AD	5
	5710	Contributi cassa assegni familiari	5
	5720	Contributi previdenza professionale obbligatoria	5
	5730	Premi per l'assicurazione infortuni professionali	5
	5740	Assicurazione indennità giornaliera per malattia	5
	5790	Imposta alla fonte	5
	5800	Altri costi del personale	5
	5810	Formazione del personale	5
	5820	Spese di viaggio	5
	5830	Rimborsi spese forfettarie	5
	5900	Prestazioni di terzi	5
5		Costi per il personale	E2

E2		Utile lordo d'esercizio dopo deduzione dei costi per il personale	E3

	6000	Costi dei locali	60
	6040	Pulizia locali	60
60		Costi dei locali	6
	6100	Manutenzioni, riparazioni e sostituzione immobilizzazioni mobiliari	61
	6105	Costi leasing immobilizzazioni mobiliari	61
61		Manutenzioni, riparazioni, sostituzioni (MRS); leasing di immobilizzazioni materiali mobiliari	6
	6200	Riparazioni	62
	6210	Benzina	62
	6220	Assicurazioni auto	62
	6260	Leasing e noleggio auto	62
	6270	Quota privata dei costi auto	62
	6280	Costi di trasporto	62
62		Costi auto e di trasporto	6
	6300	Assicurazioni cose, contributi, tasse e autorizzazioni	63
63		Assicurazioni cose, contributi, tasse e autorizzazioni	6
	6402	Elettricità	64
	6410	Riscaldamento	64
	6430	Acqua	64
	6460	Spazzatura	64
64		Costi energia e smaltimento	6
	6500	Materiale d'ufficio	65
	6503	Riviste specialistiche, giornali, periodici	65
	6510	Telefono / internet	65
	6511	Hosting presso terzi	65
	6513	Porti (spese postali)	65
	6570	Costi informatici incluso leasing	65
	6580	Costi per licenze ed aggiornamenti	65
	6583	Materiale di consumo	65
65		Costi amministrativi e informatici	6
	6600	Costi pubblicitari	66
	6642	Regali a clienti	66
66		Costi pubblicitari	6
	6700	Altri costi d'esercizio	67
67		Altri costi d'esercizio	6
6		Costi diversi d'esercizio	E3

E3		Risultato d'esercizio prima degli ammortamenti e rettifiche, risultati finanziari e imposte (EBITDA)	E4

	6800	Ammortamenti e rettifiche di valore dell'attivo fisso	68
68		Ammortamenti e rettifiche di valore dell'attivo fisso	E4

E4		Risultato d'esercizio prima dei risultati finanziari e delle imposte (EBIT)	E5

	6900	Costi per interessi bancari	69
	6940	Spese banca	69
	6950	Ricavi finanziari	69
69		Costi e ricavi finanziari	E5

E5		Risultato d'esercizio prima delle imposte (EBT)	E6

	7000	Ricavi attività accessoria	7
	7010	Costi attività accessoria	7
	7500	Ricavi immobili aziendali	7
	7510	Costi immobili aziendali	7
7		Risultato accessorio d'esercizio	E6

	8000	Costi estranei	8
	8100	Ricavi estranei	8
	8500	Costi straordinari, unici o relativi ad altri periodi contabili	8
	8510	Ricavi straordinari, unici o relativi ad altri periodi contabili	8
8		Risultato estraneo, straordinario, unico o relativo ad altri periodi contabili	E6

E6		Utile o perdita prima delle imposte	E7

	8900	Imposte dirette	89
89		Imposte dirette	E7

E7		Utile o perdita annuale	2979

00		Differenza deve essere zero (cella vuota)


		Partitario Clienti e Fornitori

		Partitario clienti
	;110001	Bianchi SA	CLI
	;110002	Rossi Francesco	CLI
	;110003	John Smith	CLI
	;110004	Rossier Anne	CLI
	;110005	Müller AG	CLI
CLI		Totale clienti

		Partitario fornitori
	;200001	Alberti Sergio	FOR
	;200002	Fumagalli Lorenzo	FOR
	;200003	Color SA	FOR
	;200004	Martini Sagl	FOR
FOR		Totale fornitori


		CENTRI DI COSTO

	.IMB	Imballaggi A	MAG
	.MP	Materie prime A	MAG
	.MS	Materie sussidiarie A	MAG
MAG		Totale magazzino

	,MAN1	Manutenzione 1	MAN
	,MAN2	Manutenzione 2	MAN
	,MAN3	Manutenzione 3	MAN
MAN		Totale spese di manutenzione

	;PB1	Pubblicità tipo 1	PU
	;PB2	Pubblicità tipo 2	PU
PU		Totale spese di pubblicità

Tabella: Codici IVA
Cod. IVA	Descrizione	%IVA
	Spiegazioni (Cifra)
	V = Cifra d'affari (Vendite e servizi) (200)
	VS = Sconti su vendite e servizi (235)
	B = Imposta sull’acquisto (38x)
	M = Acquisti materiale e prestazioni di servizio (400)
	I = Investimenti o costi d'esercizio (405)
	K= Correzioni (410, 415 420)
	Z = Fuori campo (910)

	Informazioni codici iva (non modificare)
	id=vatcodes-chi-2024.20230614
	Ultimo aggiornamento: 14.06.2023

	IVA dovuta
V0	Prestazioni esenti (220)
V0-E	Prestazioni all'estero (221)
V0-T	Trasferimenti (225)
V0-N	Prestazioni non imponibili (230)
	Diminuzioni della controprestazione vedi sconti
V0-D	Diversi (280)
V77	Vendite e servizi 7.7%	7.70
V81	Vendite e servizi 8.1%	8.10
V77-B	Vendite e servizi 7.7% (optati )	7.70
V81-B	Vendite e servizi 8.1% (optati )	8.10
V25-N	Vendite e servizi 2.5%	2.50
V26	Vendite e servizi 2.6%	2.60
V37	Vendite e servizi 3.7%	3.70
V38	Vendite e servizi 3.8%	3.80
VS77	Sconto su vendite e servizi 7.7%	7.70
VS81	Sconto su vendite e servizi 8.1%	8.10
VS25-N	Sconto su vendite e servizi 2.5%	2.50
VS26	Sconto su vendite e servizi 2.6%	2.60
VS37	Sconto su vendite e servizi 3.7%	3.70
VS38	Sconto su vendite e servizi 3.8%	3.80

	Cifra d’affari imponibile complessiva (299)

F1	1. Aliquota saldo 2024
F2	2. Aliquota saldo 2024
FS1	Sconto su vendite e servizi 1. Aliquota saldo 2024
FS2	Sconto su vendite e servizi 2. Aliquota saldo 2024
F3	1. Aliquota saldo 2018
F4	2. Aliquota saldo 2018
FS3	Sconto su vendite e servizi 1. Aliquota saldo 2018
FS4	Sconto su vendite e servizi 2. Aliquota saldo 2018
	Totale cifra d'affari aliquota saldo (322-333)

B77	Imposta sull'acquisto 7.7% (incluso IVA)	7.70
B77-1	Imposta sull'acquisto 7.7% (escluso IVA)	7.70
B77-2	Imposta sull'acquisto 7.7% (importo IVA)	7.70
B81	Imposta sull'acquisto 8.1% (incluso IVA)	8.10
B81-1	Imposta sull'acquisto 8.1% (escluso IVA)	8.10
B81-2	Imposta sull'acquisto 8.1% (importo IVA)	8.10
	Imposta sull’acquisto (382-383)
	Totale dell’imposta dovuta (399)

	IVA rimborsabile
M0	Acquisti esenti
I0	Investimenti e costi d'esercizio esenti
M77	Acquisti merce e servizi 7.7% (incluso IVA)	7.70
M77-1	Acquisti merce e servizi 7.7% (escluso IVA)	7.70
M77-2	Acquisti merce e servizi 7.7% (importo IVA)	7.70
M81	Acquisti merce e servizi 8.1% (incluso IVA)	8.10
M81-1	Acquisti merce e servizi 8.1% (escluso IVA)	8.10
M81-2	Acquisti merce e servizi 8.1% (importo IVA)	8.10
M25	Acquisti merce e servizi 2.5%	2.50
M26	Acquisti merce e servizi 2.6%	2.60
M37	Acquisti merce e servizi 3.7%	3.70
M38	Acquisti merce e servizi 3.8%	3.80

	Costi d'esercizio e investimenti
I77	Investimenti e costi d'esercizio 7.7%	7.70
I77-1	Investimenti e costi d'esercizio 7.7% (escluso IVA)	7.70
I77-2	Investimenti e costi d'esercizio 7.7% (Importo IVA)	7.70
I81	Investimenti e costi d'esercizio 8.1%	8.10
I81-1	Investimenti e costi d'esercizio 8.1% (escluso IVA)	8.10
I81-2	Investimenti e costi d'esercizio 8.1% (Importo IVA)	8.10
I25	Investimenti e costi d'esercizio 2.5%	2.50
I26	Investimenti e costi d'esercizio 2.6%	2.60
I37	Investimenti e costi d'esercizio 3.7%	3.70
I38	Investimenti e costi d'esercizio 3.8%	3.80

	Correzioni e Rettifiche
K77-A	Sgravio fiscale successivo 7.7% (410)	7.70
K81-A	Sgravio fiscale successivo 8.1% (410)	8.10
K77-B	Correzioni dell’imposta precedente 7.7% (415)	7.70
K81-B	Correzioni dell’imposta precedente 8.1% (415)	8.10
K77-D	Riduzioni della deduzione dell’imposta precedente 7.7% (420)	7.70
K81-D	Riduzioni della deduzione dell’imposta precedente 8.1% (420)	8.10
F1050	Computo dell'imposta secondo modulo n. 1050
F1055	Computo dell'imposta secondo modulo n. 1055

	Totale Iva rimborsabile (479)
	Totale da versare (500) o da ricevere (510)

	Altri flussi finanziari
Z0-A	Sussidi, tasse turistiche incassate da uffici turistici, contributi per lo smaltimento dei rifiuti e le aziende fornitrici d'acqua
Z0	Doni, dividendi, risarcimenti dei danni ecc.
	Fuori campo
	Totale finale per controllo

Tabella: Articoli
Gruppo	Articolo	Descrizione	Somma in
	AD-1	Sedie categoria A	10
	AD-2	Sedie categoria B	10
10		Totale sedie categoria A e B

	AB-1	Tavoli categoria A	12
	AB-2	Tavoli categoria B	12
12		Totale tavoli categoria A e B

Small businesses | Double-entry bookkeeping | SME

Switzerland

Double-Entry Accounting with vat/sales tax

Business

The template, already set up with an SME chart of accounts, offers a simple and optimal structure and allows you to start recording transactions right away. The program automatically provides account cards, VAT report with the new 2024 rates (Advanced plan only), balance sheet, and profit and loss statement. Open the template from our WebApp or from the program and save the file to your computer.

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Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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Documentation: Double-Entry Accounting with vat/sales tax

Template documentation

Description

The program includes many features to work quickly and achieve professional results:

Import data from bank statements
Create and print invoices with Swiss QR code
Set up Rules to save and automate the completion of transactions imported from bank statements.
Manage VAT according to the new VAT rates
Manage cost centers , customizable to your needs to view specific details of certain accounts.
Create budgets and financial forecasts
Print all the reports you need : Bilanci, Giornale, Schede conto, Rendiconti IVA, Fatture aperte e tanto altro ancora.

For VAT management with the new rates, you can find detailed information on the web pages VAT Management

Some features require a subscription to the Advanced plan of Banana Accounting Plus , such as generating a preview or the XML file for the VAT report, and using the new Rules, Filter, and Temporary Sort features. See all the features of the Advanced plan .

Create your file

Open the template with the Banana Accounting Plus WebApp
Using the command File > File and accounting properties, set the period, your company name, and the base currency (you can do budgeting and accounting in any currency you like).
Using the command File > Save as, save the file. It's helpful to include the company name and the year in the file name. For example, "Rossi-SA-20xx.ac2".

WARNING: if you close the browser without saving, you will lose the entered data. Always save the file to your computer.

In our Documentation you will find all the information and insights to manage your accounting efficiently:

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Company XX

Accounting 2024

Basic Currency: CHF

Double-entry with VAT/Sales tax

Table: Accounts
Group	Account	Description	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	10
	1010	Postal account	10
	1020	Bank account	10
	1090	Internal transfers	10
	1091	Transfer account for salaries	10
	1099	Amounts to be clarified	10
	1100	Due from Clients or Debtors	10
	1176	Withholding tax	10
	1199	Securities	10
	1300	Prepaid expenses	10
10		Current assets	1

	1500	Machinery	14
	1510	Office equipment	14
	1512	Store fixtures	14
	1520	Office machinery	14
	1521	IT Hardware	14
	1526	Software	14
	1530	Vehicles	14
14		Fixed Assets	1

1		TOTAL ASSETS	00	1


		LIABILITIES

	2000	Suppliers	20
	2100	Due to banks short-term	20
	2200	VAT Due	20
	2201	VAT according to VAT report	20
	2300	Accrued expenses	20
20		Short-term third party capital	2

	2400	Due to banks	24
	2500	Other long-term debts (non-onorous)	24
	2600	Provisions	24
24		Long-term third party capital	2

	2800	Share capital	28
	2850	Private account	28
	2970	Profit (Loss) carried forward	28
297		Profit/Loss for the period	28	1
28		Equity	2

2		TOTAL LIALIBILITIES	00	1


		PROFIT & LOSS STATEMENT

		REVENUE

	3000	Earnings from own products	3
	3400	Earnings from services rendered	3
	3490	Discounts	3
	3600	Other revenues and services	3
	3710	Own consumption	3
	3809	VAT flat tax rate	3

3		TOTAL REVENUE	02	1

		EXPENSES

	4000	Purchases	4
4		Total Purchases	4-6

	5600	Salaries - Administration	5
	5710	Family allowances	5
	5720	Contribution to pension funds	5
	5730	Contribution to accident insurance	5
	5740	Contribution to voluntary daily benefits insurance	5
	5790	Source tax	5
	5820	Travel and entertainment expenses effective	5
	5830	Travel and entertainment expense allowance	5
	5880	Other personal expenses	5
	5900	Temporary staff	5
5		Total expenses for personnel	4-6	1

	6000	Rental	6
	6030	Incidental rent costs	6
	6100	Maintenance, repairs and replacement of tangible assets	6
	6200	Repairs & maintenance vehicles	6
	6210	Vehicle fuel	6
	6220	Vehicle insurance	6
	6282	Transportation expenses	6
	6300	Insurance for damage of items	6
	6400	Energy and disposal costs	6
	6500	Office supplies	6
	6503	Technical magazines, newspapers, periodicals	6
	6510	Phone	6
	6511	Hosting at third-party	6
	6513	Postal charges	6
	6520	Fees and contributions	6
	6521	Donations	6
	6530	Book-keeping fees	6
	6574	Small investments	6
	6583	Consumables	6
	6600	Advertising	6
	6641	Customer support	6
	6642	Gifts to customers	6
	6800	Depreciation and value adjustments of fixed assets	6
	6900	Financial costs	6
	6950	Financial revenue	6
	8900	Cantonal and communal taxes	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

	.PAC	Packaging A	INV
	.RM	Raw materials A	INV
	.AM	Auxiliairy materials A	INV
INV		Total inventories

	,MAN1	Maintenance 1	MAN
	,MAN2	Maintenance 2	MAN
	,MAN3	Maintenance 3	MAN
MAN		Total maintenance

	;PB1	Publicity 1	PU
	;PB2	Publicity 2	PU
PU		Total publicity

Table: VAT codes
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

Partnerships (general partnerships and limited partnerships) | Double-entry multi-currency accounting | VAT

Switzerland

Double-Entry Accounting with vat/sales tax and foreign currencies

Business

Template for accounting of a partnership with foreign currency accounts and VAT management, using the new rates from 2024. Automated functions simplify and speed up entries, highlight errors, and minimize the margin for mistakes. You can create invoices in foreign currencies as well as in the national currency, send reminders, and generate quotes and cash flow forecasts. Online VAT returns are available with the Advanced plan. Get the balance sheet, income statement, account ledgers, journal, and other reports. Cost/profit centers help monitor performance. The budget feature helps forecast costs, revenues, and future liquidity. Open the template from our WebApp or the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with vat/sales tax and foreign currencies

Template documentation

Description

Ideal template for a partnership. It includes all the columns and features to manage foreign currency accounts and VAT in compliance with the 2024 regulations. Automatic calculations and exchange rate differences.

Create your file

Open the template with the Banana Accounting Plus WebApp
From the File > File Properties menu, set the period, your company's name and the base currency in any currency you prefer.
From the File > Save As menu, save the file. It is helpful to include the company name and year in the file name. For example "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set up the foreign currencies always with reference to the base currency and the rates. Opening exchange rates are set only the first time you use Banana Accounting. When moving to a new year, these will be automatically carried forward based on the closing exchange rates entered on 31.12.

WARNING: if you close your browser without saving, you will lose all entered data. Always save the file on your computer.

To reopen the saved file, click File > Open.

For VAT management with the new rates, you can find detailed information on the web page VAT Management.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the preview or the XML file for the VAT Report, and using the new features for Rules, Filter, and Temporary Row Sorting. See all features of the Advanced plan.

Accounts Table

In the Accounts table, customize the chart of accounts to your needs and add your customer and supplier accounts with all the necessary data, using the columns in the Address view.

The first time you use Banana Accounting, you need to enter the opening balances in the Opening column, which should match the closing balances from the previous year.

In the following year, when you move to the new accounting period, the program will automatically bring forward the closing balances from the previous year into the Opening column.

Project management can also be done using Segments and Cost Centers.

Transactions Table

In the Transactions table, daily entries are recorded. For quick data entry, refer to the web pages Text entry, editing and smart fill, and Recurring transactions.

You can make either simple transactions (one debit and one credit on the same row), or compound transactions (multiple debits and/or credits across several rows).

The Transactions table includes specific columns for multi-currency transactions.

Balance Sheet

The Balance Sheet is generated from the Reports > Enhanced Balance Sheet by Groups menu and can be customized in its presentation. Each layout can be saved through Customizations, allowing you to reuse it as needed (e.g., quarterly, semi-annual balance sheet, audit, etc.).

Profit and Loss Statement

The Profit and Loss Statement is generated from the Reports > Enhanced Balance Sheet by Groups menu and can be customized in its presentation. Each layout can be saved through Customizations, allowing you to reuse it as needed (e.g., quarterly, semi-annual balance sheet, audit, etc.).

PDF Archive

At the end of the year, or whenever needed, you can archive all your accounting data by creating a PDF file from the File > Create PDF dossier menu.

The PDF dossier can be sent via email to the auditor and reused in case of tax inspections.

multicurrency dossier pdf

Additional Resources

In our Documentation you will find all insights and topics related to multi-currency accounting, in particular:

Template preview

Show Preview

Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with foreign currencies and VAT/Sales tax

Table: Accounts
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 Debtors	CHF	110
	1109	Provision for Doubtful Debts	CHF	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 partner	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
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 partner	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	Equity partner A at the beginning of the year	CHF	28
	2810	Contributions to equity/equity withdrawals partner A	CHF	28
	2820	Private account partner A	CHF	28
	2831	Profit / Loss for the year partner A	CHF	28
	2850	Equity sponsor A at the beginning of the year	CHF	28
	2860	Contributions to equity/equity withdrawals sponsor A	CHF	28
	2870	Private account sponsor A	CHF	28
	2881	Profit / Loss for the year sponsor A	CHF	28
297		Profit/loss for the period		28

28		Equity		2

2		Total liabilities		00	1


		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
	3809	VAT flat tax rate	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		297

00		Difference should be = 0 (blank cell)

					1
		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: VAT codes
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

Table: Exchange rates
Ref.Currency	Currency	Text

CHF	EUR	Euro
CHF	USD	US Dollar

Sole proprietorship | Double-entry multi-currency accounting | VAT

Switzerland

Double-Entry Accounting with vat/sales tax and foreign currencies

Business

Model for managing accounting with base currency accounts and any foreign currencies, including virtual ones. You set the exchange rate for each currency, and every time you enter a transaction, the program automatically calculates the equivalent amount in the base currency. Exchange rate differences are also handled automatically. Automated checks and controls are available to avoid unrecorded exchange rate differences and other accounting errors or discrepancies. You can also set up accounting in a second currency for reports to be submitted abroad. Automated VAT management for calculations, reports, and electronic VAT returns. Open the template from our WebApp or the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with vat/sales tax and foreign currencies

Template documentation

Description

The preconfigured chart of accounts allows you to manage accounting for a turnover of at least 500,000 CHF, in accordance with the rules established in the Swiss Code of Obligations (art. 957 and following). The structure of the chart is in a stepped format, allowing you to view the composition of the operating result even in intermediate stages.
Entirely based on double-entry accounting, you register according to international standards and obtain professional results. Unlimited management of foreign currency accounts.

All the settings and functions are available for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up Rules to store and automate the completion of transactions imported from bank statements.
Managing VAT according to the new VAT rates
Managing cost centers, customizable according to your needs to get detailed insights on specific accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance sheets, Journal, Account cards, VAT statements, open invoices and much more.

For VAT management with the new rates, you can find detailed information on the web page VAT Management

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the preview or the XML file for the VAT report, and using the new functions like Rules, Filter, and Temporary Row Sort. See all features of the Advanced plan.

Create Your File

Open the template with the Banana Accounting Plus WebApp
From the File > File Properties menu, set the period, your company name, and the base currency in any currency you like.
From the File > Save As menu, save the file. It is useful to include the company name and year in the file name. For example "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set foreign currencies always with reference to the base currency and exchange rates. Opening rates are set only the first time you use Banana Accounting. When moving to a new year, these will be automatically carried forward based on the closing rates entered on 31.12.

WARNING: If you close your browser without saving, you will lose the data entered. Always save the file on your computer.

In our Documentation you will find all the information and insights to manage your accounting effectively:

Template preview

Show Preview

Company XXX

Accounting 2025

Basic Currency: CHF

Double-entry with foreign currencies and VAT/Sales tax

Table: Accounts
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 Debtors	CHF	110
	1109	Provision for Doubtful Debts	CHF	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
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

14		Fixed Assets		1

1		Total Assets		00


		LIABILITIES

	2000	Suppliers or creditors	CHF	200
	2030	Deposits received	CHF	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
	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	Equity at the beginning of the financial year	CHF	28
	2850	Private account	CHF	28
	2970	Profit / Loss for the year	CHF	28
2891		Profit/loss for the period		28

28		Equity		2

2		Total liabilities		00	1


		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
	3700	Internal work	CHF	30
	3710	Own consumption	CHF	30
	3800	Decrease in revenues	CHF	30
	3805	Losses on accounts receivable, credit variation	CHF	30
	3809	VAT flat tax rate	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	1

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		2891

00		Difference should be = 0 (blank cell)


		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: VAT codes
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

Table: Exchange rates
Ref.Currency	Currency	Text

CHF	EUR	Euro
CHF	USD	US Dollar

Legal entities SA and Sagl | Accrual-based subledger | Double-entry multi-currency accounting | VAT

Switzerland

Double-Entry Accounting with vat/sales tax and foreign currencies

Business

Template to be used for the accounting of an SA or SAGL with an annual turnover of at least CHF 500,000 and VAT management. Includes tables and features for handling foreign currencies. You can freely set exchange rates, and the program automatically calculates the equivalent value in the base currency for each transaction. Exchange rate differences and VAT management are fully automated. Additionally, you can set up a second currency for international reports and financial statements, displaying balances in both currencies. Open the template from our WebApp or from the program and save the file on your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

Open template in WebApp

Download template

Documentation: Double-Entry Accounting with vat/sales tax and foreign currencies

Template documentation

Description

Ideal template for managing accounting with an annual turnover equal to or greater than CHF 500,000. The chart of accounts is structured according to the SME scheme and includes the customer/supplier subledger, suitable for accrual-based accounting. All the settings and features are available for:

All the settings and features are available for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up Rules to store and automate the completion of imported transactions from bank statements.
Managing VAT according to the new VAT rates
Managing cost centers, customizable according to your needs to gain specific insights on selected accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance sheets, Journal, Account cards, VAT reports, Open invoices, and much more.

Create your file

Open the template with the Banana Accounting Plus WebApp
From the File > File Properties menu, set the period, your company name, and the base currency in any currency you prefer.
From the File > Save As menu, save the file. It's useful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set the foreign currencies always in reference to the base currency and exchange rates. Opening rates are only set the first time you use Banana Accounting. When transitioning to a new year, they are automatically carried forward based on the closing rates entered on 31.12.

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

For VAT management with the new rates, detailed information is available on the web page VAT Management.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating previews or the XML file for the VAT report, using the new features like Rules, Filter, and Temporary Row Sort. See all Advanced plan features.

Check out our tutorial for Accrual-based Accounting

Resources

In our Documentation you’ll find all the information and insights to manage your accounting efficiently:

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Company XXX

Accounting 2024

Basic Currency: CHF

Double-entry with foreign currencies and VAT/Sales tax

Table: Accounts
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	1
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
	3809	VAT flat tax rate	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)

					1

		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: VAT codes
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

Table: Exchange rates
Ref.Currency	Currency	Text

CHF	EUR	Euro
CHF	USD	US Dollar

Legal entities SA and Sagl | SMEs | Cash-based accounting

Switzerland

Double-Entry Accounting with vat/sales tax and foreign currencies

Business

Model for managing the accounting of an SA or SAGL with an annual turnover equal to or greater than CHF 500,000 and VAT on a cash basis. It includes columns and the Exchange Rates table to handle accounts in foreign currencies. For each currency, you can freely set the exchange rate, and every time you record a transaction, the program automatically calculates the base currency equivalent and exchange rate differences. Specific functions are available for automated checks and controls to ensure your accounting is always accurate. If you need to produce reports and financial statements abroad, you can set up accounting in a second currency, allowing you to have balances in both the base currency and a secondary currency. Automated VAT management. Open the template from our WebApp or the program and save the file to your computer.

Open in Banana WebApp

Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.

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Documentation: Double-Entry Accounting with vat/sales tax and foreign currencies

Template documentation

Description

Ideal template for managing the accounting of an SA or Sagl with VAT and foreign currencies, with an annual turnover equal to or greater than CHF 500,000. The chart of accounts is structured according to the SME scheme and includes the customer/supplier subledger, suitable for cash-based accounting. All the settings and features are available for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up Rules to store and automate the completion of imported transactions from bank statements.
Managing VAT according to the new VAT rates
Managing cost centers, customizable according to your needs to gain specific insights into selected accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance Sheets, Journal, Account Cards, VAT Statements, Open Invoices, and much more.

For VAT management with the new rates, you can find detailed information on the page VAT Management.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating the invoice preview or the XML file for the VAT Statement, using the new Rules, Filter and Temporary Row Sort features. See all the Advanced plan features.

Create your file

Open the template with the Banana Accounting Plus WebApp
From the File > File Properties menu, set the period, your company name and the base currency in any currency you prefer.
From the File > Save As menu, save the file. It's helpful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set foreign currencies with reference to the base currency and the exchange rates. Opening rates are set only the first time you use Banana Accounting. When transitioning to a new year, they are automatically carried forward based on the closing rates entered on 31.12.

WARNING: If you close your browser without saving, you will lose the data entered. Always save the file on your computer.

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Accounting 2025

Basic Currency: CHF

Double-entry with foreign currencies and VAT/Sales tax

Table: Accounts
Group	Account	Description	Currency	Sum In	Gr1
		BALANCE SHEET

		ASSETS

	1000	Cash on hand	CHF	100
	1020	Bank account	CHF	100
	1025	Bank account EUR	EUR	100
	1026	Bank account USD	USD	100
	1045	Credit cards / Debit cards	CHF	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	Receivables from deliveries and services	CHF	110
	1109	Provision for doubtful debts	CHF	110
110		Receivables from deliveries and services		10

	1140	Advances and loans	CHF	114
	1176	Withholding tax	CHF	114
	1179	Source tax	CHF	114
	1180	Receivables from social insurances and social security institutions	CHF	114
	1190	Various short-term receivables	CHF	114
	1191	Deposits	CHF	114
114		Other short-term receivables		10

	1200	Goods for resale	CHF	120
	1210	Raw materials	CHF	120
	1230	Auxiliary material	CHF	120
	1231	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		Accrued income and prepaid expenses		10	1

10		Current assets		1	1

	1400	Bonds and stocks	CHF	140
	1440	Loans	CHF	140
	1460	Loans/Mortgages to person involved	CHF	140
140		Financial assets		14

	1480	Participations	CHF	148
148		Participations		14

	1500	Machinery and equipment	CHF	150
	1510	Furniture and installations	CHF	150
	1520	Office machines, information and communication technology	CHF	150
	1530	Vehicles	CHF	150
	1540	Tools and equipment	CHF	150
150		Movable tangible assets		14

	1600	Commercial buildings	CHF	160
160		Fixed tangible assets		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 assets		14

	1850	Unpaid share capital, nominal capital, participation certificate capital	CHF	180
180		Unpaid share capital		14

14		Fixed assets		1

1		Total assets		00


		LIABILITIES

	2000	Suppliers or creditors	CHF	200
	2030	Advance payments from third parties	CHF	200
200		Accounts payable		20	1

	2100	Short-term bank debts	CHF	210
	2120	Financial leasing commitments	CHF	210
	2140	Other onerous debts	CHF	210
210		Short-term interest-bearing debts		20

	2200	VAT due	CHF	220
	2201	VAT settlement account	CHF	220
	2206	Withholding tax	CHF	220
	2208	Direct taxes	CHF	220
	2209	Tax at source	CHF	220
	2210	Other short-term debts	CHF	220
	2260	Debts due to person involved	CHF	220
	2269	Dividends	CHF	220
	2270	Social insurances and social security institutions	CHF	220
220		Other short-term debts		20

	2300	Accrued expenses	CHF	230
	2301	Revenues received in advance	CHF	230
	2330	Short-term provisions	CHF	230
230		Accruals and deferred income, short-term provisions		20

20		Short-term third party capital		2A

	2400	Bank debts	CHF	240
	2420	Financial leasing commitments	CHF	240
	2430	Debenture loans	CHF	240
	2450	Loans	CHF	240
	2451	Mortgages	CHF	240
240		Long-term interest-bearing debts		24

	2500	Other long-term debts (not onerous)	CHF	250
250		Other long-term debts		24

	2600	Provisions	CHF	260
260		Long-term provisions and similar statutory positions		24

24		Long-term third party capital		2A

2A		Third party capital		2

	2800	Share capital, nominal capital, participation certificate capital	CHF	280
280		Share capital		28
	2900	Premium at foundation or in the event of a capital increase	CHF	290
	2903	Reserves from capital contributions	CHF	290
	2950	Legal retained earnings	CHF	290
	2955	Revaluation reserve	CHF	290
	2960	Optional reserves from profit	CHF	290
290		Reserves		28
	2965	Treasury stock, shares, rights of investment (negative)	CHF	296
296		Treasury stock, shares, rights of investment (negative)		28
	2970	Profit / Loss carried forward	CHF	297
2979		Profit / Loss for the year		297
297		Profit / Loss from Balance Sheet		28

28		Equity		2

2		Total liabilities		00	1


		PROFIT & LOSS STATEMENT

	3000	Manufactured products revenues	CHF	30
	3200	Revenues from resale of goods	CHF	30
	3400	Revenues from provided services	CHF	30
	3600	Other revenues from deliveries and services	CHF	30
	3710	Own consumption	CHF	30
	3800	Decrease in revenues	CHF	30
	3805	Losses on receivables, changes in value adjustments	CHF	30
	3810	Credit/debit card fees	CHF	30
30		Net revenues from supplies and services		3
	3900	Changes in finished products inventories	CHF	39
	3901	Changes in semi-finished products inventories	CHF	39
	3940	Changes in non-invoiced services value	CHF	39
39		Changes in inventories and value of non-invoiced services		3
3		Revenues from supplies and services		E1

	4000	Raw materials	CHF	4
	4200	Costs of goods for resale	CHF	4
	4400	Expenses for purchased services	CHF	4
	4500	Energy consumption for production	CHF	4
	4800	Costs reductions	CHF	4
4		Costs for material, goods, services and energy		E1

E1		Gross operating result after deducting costs for materials and goods for resale		E2

	5000	Salaries	CHF	5
	5700	Contribution to old age insurance and unemployment	CHF	5
	5710	Family allowance	CHF	5
	5720	Contribution to pension funds	CHF	5
	5730	Contribution to accident insurance	CHF	5
	5740	Contribution to daily sickness benefits insurance	CHF	5
	5790	Tax at source	CHF	5
	5800	Other personnel expenses	CHF	5
	5810	Training of personnel	CHF	5
	5820	Travel expenses	CHF	5
	5830	Management flat-rate expenses reimbursement	CHF	5
	5900	Benefits from third parties	CHF	5
5		Personnel expenses		E2

E2		Gross operating result after deduction of personnel expenses		E3

	6000	Rent	CHF	60
	6040	Cleaning of facilities	CHF	60
60		Facility expenses		6
	6100	Maintenance, repairs and replacement of movable tangible assets	CHF	61
	6105	Leasing costs tangible assets	CHF	61
61		Maintenance, repairs and replacement of movable tangible assets		6
	6200	Repairs	CHF	62
	6210	Fuel	CHF	62
	6220	Car insurance	CHF	62
	6260	Car leasing and rental	CHF	62
	6270	Private share of vehicle expenses	CHF	62
	6280	Transportation expenses	CHF	62
62		Vehicle and transportation expenses		6
	6300	Property insurance, charges, fees, permits	CHF	63
63		Property insurance, charges, fees, permits		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 equipment	CHF	65
	6503	Specialist publications, newspapers, periodicals	CHF	65
	6510	Telephone	CHF	65
	6512	Internet	CHF	65
	6513	Postal charges	CHF	65
	6570	IT charges including leasing	CHF	65
	6580	Licenses and updates expenses	CHF	65
	6583	Consumables	CHF	65
65		Administrative and IT expenses		6
	6600	Advertisements	CHF	66
	6642	Gifts to customers	CHF	66
66		Advertising expenses		6
	6700	Various operating expenses	CHF	67
67		Various operating expenses		6
6		Other operating expenses		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	Bank interest fees	CHF	69
	6940	Bank charges	CHF	69
	6949	Currency losses	CHF	69
	6950	Financial revenues	CHF	69
	6999	Currency gains	CHF	69
69		Financial expenses and revenues		E5

E5		Operating result before taxes (EBT)		E6

	7000	Ancillary revenues	CHF	7
	7010	Ancillary expenses	CHF	7
	7500	Operational real estate revenues	CHF	7
	7510	Operational real estate expenses	CHF	7
7		Ancillary operating result		E6

	8000	Non-operating costs	CHF	8
	8100	Non-operating revenues	CHF	8
	8500	Extraordinary, non-recurring or unrelated to the period expenses	CHF	8
	8510	Extraordinary, non-recurring or unrelated to the period revenues	CHF	8
8		Non-operating, extraordinary, non-recurring or unrelated to the period result		E6

E6		Profit or loss before taxes		E7

	8900	Direct taxes	CHF	89
89		Direct taxes		E7

E7		Annual profit or loss		2979	1

00		Difference should be = 0 (blank cell)


		CLIENTS AND SUPPLIERS LEDGER

		Clients ledger
	;110001	Bianchi Ltd.	CHF	CLI
	;110002	Rossi Francesco	CHF	CLI
	;110003	John Smith	CHF	CLI
	;110004	Rossier Anne	CHF	CLI
	;110005	Müller Ltd.	CHF	CLI
CLI		Total clients

		Suppliers ledger
	;200001	Alberti Sergio	CHF	SUP
	;200002	Fumagalli Lorenzo	CHF	SUP
	;200003	Color Ltd.	CHF	SUP
	;200004	Martini LLC.	CHF	SUP
SUP		Total suppliers


		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 expenses

	;AD1	Advertising type 1	CHF	ADV
	;AD2	Advertising type 2	CHF	ADV
ADV		Total advertising expenses

Table: VAT codes
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-2025.20250312
	Last update: 12.03.2025

	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
F2	2. Flat tax rate
F3	3. Flat tax rate
F4	4. Flat tax rate
F5	5. Flat tax rate
F6	6. Flat tax rate
F7	7. Flat tax rate
F8	8. Flat tax rate
F9	9. Flat tax rate
FS1	Discount Sales and services 1. Flat tax rate
FS2	Discount Sales and services 2. Flat tax rate
FS3	Discount Sales and services 3. Flat tax rate
FS4	Discount Sales and services 4. Flat tax rate
FS5	Discount Sales and services 5. Flat tax rate
FS6	Discount Sales and services 6. Flat tax rate
FS7	Discount Sales and services 7. Flat tax rate
FS8	Discount Sales and services 8. Flat tax rate
FS9	Discount Sales and services 9. Flat tax rate
	Total Flat tax rate (322-335)

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

Table: Exchange rates
Ref.Currency	Currency	Text
CHF	EUR	Euro
CHF	USD	U.S. Dollar

Company | Double-entry multi-currency accounting | VAT

Switzerland

Double-Entry Accounting with vat/sales tax and foreign currencies

Business

Template with an SME chart of accounts that includes management of foreign currency accounts and VAT with the new rates from 2024. Exchange rate calculations and exchange differences are handled automatically. Reports can also be generated in a second currency. VAT reports are automated, and data can be submitted electronically using the XML file (Advanced plan only). Automated checks and validations are available to minimize the risk of errors. Work efficiently with automated importing and rule-based processing. Open the template from our WebApp or the program, and save the file to your computer.

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Documentation: Double-Entry Accounting with vat/sales tax and foreign currencies

Template documentation

Description

Template featuring a chart of accounts structure with all the settings and columns for managing accounts in the base currency and any foreign currency, including virtual currencies. Further insights on the various aspects of multi-currency management are available on our pages dedicated to Multi-currency.

For VAT management with the new rates, detailed information is available on the web page VAT Management.

Create your file

Open the template with the Banana Accounting Plus WebApp.
Using the File > File Properties command, set the period, your company name, and the base currency (you can do budgeting and accounting in any currency).
Using the File > Save As command, save the file. It is useful to include the company name and year in the file name. For example, "Rossi-SA-20xx.ac2".
In the Exchange Rates table, set the foreign currencies always with reference to the base currency and exchange rates. Opening rates are set only the first time Banana Accounting is used. At the turn of the new year, they will be automatically carried forward according to the closing rates entered on 31.12.

WARNING: If you close the browser without saving, you will lose the entered data. Always save the file on your computer.

To reopen the saved file click on File > Open.

All the settings and features are available for:

Creating and printing invoices with the Swiss QR code
Importing data from bank statements
Setting up Rules to store and automate the completion of imported bank transactions.
Managing VAT according to the new VAT rates
Managing cost centers, customizable according to your needs to get detailed insights on specific accounts.
Creating budgets and financial forecasts
Printing all the reports you need: Balance sheets, Journal, Account cards, VAT reports, Open invoices, and much more.

Some features require a subscription to the Advanced plan of Banana Accounting Plus, such as generating previews or the XML file of the VAT Statement, using the new Rules, Filter, and Temporary Row Sorting functions. See all the features of the Advanced plan.

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

In our Documentation you will find all insights and topics related to multi-currency accounting, including:

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Company XX

Accounting 2024

Basic Currency: CHF

Double-entry with foreign currencies and VAT/Sales tax

Table: Accounts
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

Table: VAT codes
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

Table: Exchange rates
Ref.Currency	Currency	Text
CHF	EUR	Euro
CHF	USD	US Dollar