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Double-Entry Accounting with VAT for Non-profit organization (chart of accounts SME short)
Switzerland
Double-Entry Accounting with vat/sales tax
Non-Profit
To manage the accounting of an association with VAT. The chart of accounts is structured according to the SME scheme.
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Non Profit Organization XX
Accounting 2024
Basic Currency: CHF
Double-entry with VAT/Sales tax
Group | Account | Description | Sum In | Gr1 |
---|---|---|---|---|
BALANCE SHEET | ||||
ASSETS | ||||
1000 | Cash on hand | 10 | ||
1010 | Post office current account | 10 | ||
1020 | Bank account | 10 | ||
1090 | Internal transfers | 10 | ||
1099 | Amounts to be clarified | 10 | ||
1100 | Due from Clients or Debtors | 10 | ||
1176 | Witholding tax | 10 | ||
1191 | Securities | 10 | ||
1300 | Prepaid expenses | 10 | ||
10 | Current assets | 1 | ||
1500 | Machinery | 14 | ||
1540 | Tools and equipment | 14 | ||
14 | Fixed Assets | 1 | ||
1 | TOTAL ASSETS | 00 | 1 | |
LIABILITIES | ||||
2000 | Suppliers or Creditors | 20 | ||
2100 | Due to banks short-term | 20 | ||
2170 | Due to employees and social security institutions | 20 | ||
2200 | Vat Due | 20 | ||
2201 | VAT according to VAT report | 20 | ||
2300 | Transitory liabilities | 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 | ||
2970 | Profit (Loss) carried forward | 28 | ||
297 | Profit/Loss for the period | 28 | 1 | |
28 | Equity | 2 | ||
2 | TOTAL LIABILITIES | 00 | 1 | |
PROFIT & LOSS STATEMENT | ||||
REVENUE | ||||
3200 | Membership fees | 3 | ||
3400 | Other revenue | 3 | ||
3600 | Donations | 3 | ||
3710 | Own consumption | 3 | ||
3809 | VAT flat tax rate | 3 | ||
3 | TOTAL REVENUE | 02 | 1 | |
EXPENSES | ||||
4200 | Purchase goods for resale | 4 | ||
5820 | Travel and entertainment expenses effective | 4 | ||
5830 | Travel and entertainment expense allowance | 4 | ||
6000 | Rent | 4 | ||
6040 | Cleaning of facilities | 4 | ||
6200 | Car expenses | 4 | ||
6280 | Transportation expenses | 4 | ||
6300 | Elementary insurance or Damage by natural forces | 4 | ||
6400 | Energy and disposal costs | 4 | ||
6500 | Office Supplies | 4 | ||
6503 | Technical magazines, newspapers, periodicals | 4 | ||
6510 | Phone | 4 | ||
6513 | Postage | 4 | ||
6574 | Small investments immediately expensed | 4 | ||
6580 | Licenses and updates | 4 | ||
6583 | Consumables | 4 | ||
6610 | Publicity and advertizing | 4 | ||
6800 | Depreciation and value adjustments of fixed assets | 4 | ||
6900 | Financial costs | 4 | ||
6950 | Financial revenue | 4 | ||
8900 | Income Tax | 4 | ||
4 | TOTAL EXPENSES | 02 | 1 | |
02 | Profit/Loss for Profit & Loss Statement | 297 | 1 | |
00 | Difference should be = 0 (blank cell) | |||
COST CENTERS | ||||
;PRO1 | Project 1 | P | ||
;PRO2 | Project 2 | P | ||
P | Total projects |
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 | ||