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

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.

Country: Switzerland  | Accounting type: Double-Entry Accounting  |  Category: Business

Company XX

Accounting 2018

Basic Currency: CHF

Double-entry

Accounts
Group Account Description Gr
    BALANCE SHEET  
       
    ASSETS  
       
  1000 Cash on hand 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
  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
       
3   TOTAL REVENUE 4
       
    EXPENSES  
       
  4000 Purchases 4
4   Total Purchases 4-6
       
  5600 Salaries - Administration 5
  5700 Contribution to old age insurance and unemployment 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
  6510 Phone 6
  6513 Postage 6
  6520 Taxes and fees 6
  6521 Donations 6
  6530 Book-keeping fees 6
  6574 Small investments 6
  6580 Licenses and updates 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  
       
  ,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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