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    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

    Template documentation

    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

    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.

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

    Template preview

    Company XXX

    Accounting 202024

    Basic Currency: CHF

    Double-entry

    Table: Accounts
    Group 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    
             
             

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