Accounting for a Shop

Cash book for a shop with cost centers and the VAT flat tax rate method. Contains example transactions.

Country: Switzerland | File type: Cash-Book with vat/sales tax | Category: Business

Shop XXX

Accounting 2018

Basic Currency: CHF

Cash book with VAT/Sales tax

Accounts
Group Account Description Gr
       
  1000 Cash on hand  
       
Categories
Group Category Description Gr
    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  
       
       
       
       
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-2018.20171129  
  Last update: 29.11.2017  
     
  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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