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    PPP Condominium management | Double-entry

    Switzerland
    Double-Entry Accounting
    Business , Private

    Chart of accounts for condominium ownership accounting with register of condominium owners. With transaction examples.

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    Amministrazione stabile in PPP

    Contabilità 2020

    Basic Currency: CHF

    Double-entry

    Table: Accounts
    Group Description Gr Gr1
        BALANCE SHEET    
             
        ASSETS    
      1000 Cash on hand 10  
      1020 Bank - ordinary management 10  
      1025 Bank - reconstruction fund 10  
      1300 Prepaid expenses 10  
    10   Current assets 1  
             
      1510 Office furniture and equipment 14  
      1540 Tools and equipment 14  
    14   Fixed assets 1  
             
    1   TOTAL ASSETS 00 1
             
             
        LIABILITIES    
      2030 Deposits received 2  
      2300 Accrued expenses 2  
      2354 Reconstruction fund 2  
    297   Profit/loss for the period 2 1
             
    2   TOTAL LIABILITIES 00 1
             
             
        PROFIT & LOSS STATEMENT    
             
        REVENUE FOR THE ACCOUNTING PERIOD    
      3200 Received from ordinary condominial charges 3  
      3300 Received for the reconstruction fund 3  
      3400 Other income 3  
             
    3   TOTAL REVENUE FOR THE ACCOUNTING PERIOD 02 1
             
        EXPENSES    
             
      5000 Janitor's salary 4  
      5700 Contribution to old age insurance and unemployment 4  
      6030 Cable TV (10 apartments) 4  
      6041 Upkeep garden 4  
      6042 Cleaning material and equipement 4  
      6045 Snow removal 4  
      6050 Upkeep fire extinguishers 4  
      6056 Upkeep & expenses garage 4  
      6100 Maintenance & repairs 4  
      6105 Maintenance & telephone elevator 4  
      6300 Insurances 4  
      6361 Taxes and fees for authorizations 4  
      6402 Electricity 4  
      6405 Other heating expenses (subscriptions) 4  
      6410 Heating expenses (gas) 4  
      6430 Water 4  
      6462 Taxes for water channels 4  
      6530 Management 4  
      6790 Various/Emergencies 4  
      6900 Financial costs 4  
      6950 Financial revenue 4  
             
    4   TOTAL EXPENSES 02  
             
             
    02   Profit (-) / loss (+) from Profit/Loss Statement 297  
             
    00   Difference should be = 0 (blank cell)    
             
             
        COST CENTERS    
             
      .O1 Owner 1 PR  
      .O2 Owner 2 PR  
      .O3 Owner 3 PR  
      .O4 Owner 4 PR  
      .O5 Owner 5 PR  
      .O6 Owner 6 PR  
      .O7 Owner 7 PR  
      .O8 Owner 8 PR  
      .O9 Owner 9 PR  
      .O10 Owner 10 PR  
    PR   Total projects    
             

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