PPP Condominium management

Switzerland
Double-Entry Accounting
Business , Private

Chart of accounts for condominium ownership accounting with register of condominium owners and sample postings

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Amministrazione stabile in PPP

Contabilità 2018

Basic Currency: CHF

Double-entry

Accounts
Group Account Description Gr
    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
       
       
    LIABILITIES  
  2030 Deposits received 2
  2300 Accrued expenses 2
  2354 Reconstruction fund 2
297   Profit/loss for the period 2
       
2   TOTAL LIABILITIES 00
       
       
    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
       
    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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