Accounting with chart of accounts SME short (until 500'000 CHF turnover)

Switzerland
Double-Entry Accounting with vat/sales tax
Business

Ideal to manage the accounts of a company with max. 500,000 CHF annual turnover. The structure of the chart of accounts corresponds to the Swiss SME chart of accounts. Contains cost centers.

Template Preview

Company XX

Accounting 2018

Basic Currency: CHF

Double-entry with VAT/Sales tax

Accounts
Group Account Description Gr
    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
       
       
    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
28   Equity 2
       
2   TOTAL LIALIBILITIES 00
       
       
    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
       
    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
       
  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
       
4-6   TOTAL EXPENSES 02
       
02   Profit/Loss for Profit & Loss Statement 297
       
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  
       
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  

Share this article: Twitter | Facebook | Email