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    Accounting report

    Switzerland
    Accounting report
    Business

    The external accounting report presents an analytical summary of the accounting, with subgroups and main groups. This file can be linked to the Accounting file for company with external accounting report.

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    Company XX

    Accounting 2022

    Basic Currency: CHF

    Double-entry with VAT/Sales tax

    Table: Accounts
    Group Description Sum In Gr1
             
        BALANCE SHEET    
             
        ASSETS    
      1000 Cash on hand 1 1.1.A
      1010 Post office current account 1 1.1.A
      1020 Bank account 1 1.1.A
      1090 Internal transfers 1 1.1.A
             
      1100 Due from Clients or Debtors 1 1.1.B
    110   Total Clients CHF 1  
      1170 Recoverable VAT 1 1.1.C
      1176 Withholding tax 1 1.1.C
             
      1200 Goods for resale 1 1.1.D
             
      1300 Prepaid expenses 1 1.1.E
      1301 Accrued income 1 1.1.E
             
      1500 Machinery 1 1.2.C
      1510 Office equipment 1 1.2.C
      1512 Store fixture 1 1.2.C
      1520 Office machinery 1 1.2.C
      1521 Hardware 1 1.2.C
      1526 Software 1 1.2.D
      1530 Motor vehicles 1 1.2.C
      1600 Commercial buildings 1 1.2.C
      1610 Industrial buildings 1 1.2.C
    1   TOTAL ASSETS 00  
             
             
        LIABILITIES    
    200   Suppliers or Creditors 2  
      2100 Due to banks short-term 2 2.1.B
      2170 Due to employees and social security institutions 2 2.1.B
      2200A Automatic VAT 2 2.1.B
      2201 VAT payable 2 2.1.B
      2300 Accrued expenses 2 2.1.D
      2400 Due to banks long-term 2 2.2.A
      2800 Share capital 2 2.3.A
      2850 Private account 2 2.3.A
      2900 Legal reserves 2 2.3.C
      2990 Profit (Loss) carried forward 2 2.3.A
    299   Profit/Loss for the period 2  
    2   TOTAL LIABILITIES 00  
             
             
        PROFIT & LOSS STATEMENT    
             
        REVENUE    
      3000 Earnings from own products 3 4.1
      3090 Discounts on production 3 4.1
      3200 Earnings from resale 3 4.1
      3290 Discounts on resale 3 4.1
      3400 Earnings from services rendered 3 4.1
      3809 VAT flat tax rate 3  
      6850 Interest income bank and post office account 3 4.7
      6892 Exchange rate gain 3 4.7
      7000 Non-operating income 3 4.9
    3   TOTAL REVENUE 02  
             
        EXPENSES    
        Materials costs    
      4000 Raw materials 4 4.3
      4090 Discounts on materials 4 4.3
      4200 Expenses for goods for resale 4 4.3
      4400 Third party expenses 4 4.5
    4   Total material costs C  
             
        Personnel expenses    
      5000 Salaries 5 4.4
      5700 Contribution to old age insurance and unemployment 5 4.4
      5720 Contribution to pension funds 5 4.4
      5730 Contribution to accident insurance 5 4.4
      5740 Contribution to voluntary daily benefits insurance 5 4.4
      5790 Source tax 5 4.4
      5820 Travel and entertainment expenses effective 5 4.4
      5830 Travel and entertainment expense allowance 5 4.4
      5880 Other personal expenses 5 4.4
      5900 Temporary staff 5 4.4
    5   Total personnel expenses C  
             
        Other operating costs    
      6000 Rental 6 4.5
      6200 Repairs expenses 6 4.5
      6300 Elementary insurance or Damage by natural forces 6 4.5
      6400 Electricity 6 4.5
      6500 Office supplies 6 4.5
      6600 Advertising 6 4.5
      6700 Other costs 6 4.5
      6800 Interest expense bank overdrafts 6 4.7
      6842 Exchange rate loss 6 4.7
      6900 Amortization 6 4.6
      8900 Income Tax 6 4.10
    6   Total other operating costs C  
             
    C   TOTAL EXPENSES 02  
             
    02   Profit/Loss for Profit & Loss Statement 299  
             
    00   Difference should be = 0 (blank cell)    
             
        CLIENTS/DEBTORS    
             
        Clients/Debitors    
      100.A Client A 110A 1.1.B
      100.B Client B 110A 1.1.B
      100.C Client C 110A 1.1.B
      100.D Client D 110A 1.1.B
      100.E Client E 110A 1.1.B
    110A   Total Clients/Debitors 110  
             
             
        Suppliers/Creditors    
      200.A Suppliers A 200A 2.1.A
      200.B Suppliers B 200A 2.1.A
      200.C Suppliers C 200A 2.1.A
      200.D Suppliers D 200A 2.1.A
      200.E Suppliers E 200A 2.1.A
    200A   Total Suppliers/Creditors 200  
             
             
        Cost centers    
      .IMB Packaging    
      .MP Raw materials    
      .MS Subsidiary materials    
             
      ,BEN Gas and oil expense    
      ,MAN Maintenance machinery    
             
             
    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  
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