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    Individual with ancillary activity

    Switzerland
    Double-Entry Accounting
    Private

    Ideal for those who want to manage family accounting, along with an ancillary activity.

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    Private/Home Business

    Accounting 2024

    Basic Currency: CHF

    Double-entry

    Table: Accounts
    Group Description Sum In Gr1
             
        BALANCE SHEET    
             
        ASSETS    
             
      100 Cash-Husband 10  
      100.1 Cash-Wife 10  
      101 Bank of America personal account 10  
      102 Bank of America joint account 10  
      103 Scrip Dividend 10  
      105 Health Savings Account (USA) 10  
      106 CMA cash account (USA) 10  
      107 Prepaid Insurance 10  
    10   Total Current Assets 1  
             
      110 Bank of America business account 11  
      111 Computer & Software 11  
      112 Accounts receivable 11  
    11   Total Home Business Assets 1  
             
      150 Bank of America second residence account 15  
    15   Total Current Assets 2nd Residence 1  
             
      180 Private residence 18  
      182 Second residence property for renters 18  
      184 Brokerage account 18  
      185 Individual Retirement Account (USA) 18  
    18   Total Term Assets 1  
             
    1   TOTAL ASSETS 00 1
             
             
        LIABILITIES    
             
      200 Credit Card 1 20  
      201 Credit Card 2 20  
      202 Accounts payable 20  
    20   Total Current Liabilities 2  
             
      210 Credit Card HB 21  
      211 Accounts payable 21  
    21   Total Home Business Liabilities 2  
             
      25 Accounts payable second residence 25  
    25   Total Current Liabilities 2nd Residence 2  
             
      220 Mortgage payable on private residence 28  
      221 Mortgage payable on second residence 28  
      222 Student loan 28  
    28   Total Term Liabilities 2  
             
      290 Start up capital 29  
      295 Profit or loss brought forward 29  
    299   Profit or loss of the current year 29 1
    29   Total equity 2  
             
    2   TOTAL LIABILITIES 00 1
             
             
        PROFIT/LOSS STATEMENT    
             
        EXPENSES    
             
      300 Accrued mortgage interest expense 30  
      301 Office supplies 30  
      302 Utilities:Electricity, gas, water, heating oil 30  
      303 Upkeep 30  
      303.1 Maintenance 30  
      303.2 Repair 30  
      303.3 Capital improvement 30  
      304 Home insurance 30  
    30   Total expenses Home 3  
             
      310 Health related expenses 31  
      310.1 Health insurance premiums 31  
      311 Personal hygiene 31  
      311.1 Haircut 31  
      312 Identity protection/credit score (USA) 31  
      313 Books 31  
      314 Dining out 31  
      315 Groceries 31  
      316 Clothes, games, personal belongings 31  
      317 Software 31  
      318 Transport (car, bicycle,gas, repair, maintenance etc.) 31  
      319 Bank and current account fees 31  
      320 Insurances 31  
      321 Taxes, fees 31  
      322 Tips paid 31  
      324 Travel, holidays 31  
      325 Cell Phone 31  
      326 Entertainment 31  
      327 Interest expense 31  
      328 Tuition 31  
      329 Other Education expenses 31  
      330 Donations/Charity 31  
      331 Credit card fees 31  
      332 Craft supplies 31  
      333 Other expenses 31  
      334 IRA RMD tax paid (USA) 31  
    31   Total expenses Personal 3  
             
      340 Accrued mortgage interest expense 34  
      341 Utilities:Electricity, gas, water, heating oil 34  
      342 Upkeep 34  
      343 Maintenance 34  
      343.1 Repair 34  
      343.2 Capital improvement 34  
      343.3 Home insurance 34  
      344 Legal Fees 34  
      345 Taxes on Revenue from second residence 34  
    34   Total expenses Second Residence 3  
             
      350 Advertizing & Website 35  
      351 Office Supplies 35  
      352 Telephone Expenses 35  
      353 Bank & Credit Card Fees Business Account 35  
    35   Total expenses Home Business 3  
             
    3   TOTAL EXPENSES 02 1
             
             
        REVENUE    
      400 Salary, other income 40  
      401 Interest from bank/post accounts 40  
      402 Investment interest income (Bonds) 40  
      403 Investment dividend income (Equities) 40  
      404 IRA Distributions (USA) 40  
      405 Unemployment compensation 40  
      406 Other income 40  
    40   Total revenue Home 4  
             
      440 Income from monthly rent 44  
      441 Other income 44  
    44   Total revenue Second Residence 4  
             
      450 Income from services (creating websites) 45  
      451 Other income 45  
    45   Total revenue Home Business 4  
             
    4   TOTAL REVENUE 02 1
             
    02   Profit(-) Loss(+) from Profit & Loss Statement 299 1
             
    00   Difference should be = 0 (blank cell)    
             
             
        Cost and Profit Centers    
             
        COST CENTERS    
             
      .C Expenses: Husband P  
      .J Expenses: Wife P  
      .S Expenses: Son P  
      .A Expenses: Daughter P  
    P   Total cost personal    
             
      ,E Electricity T  
      ,H Heating T  
      ,W Water T  
    T   Total utilities    
             
        PROFIT CENTERS    
             
      ;RE1 Apartment 1 R  
      ;RE2 Apartment 2 R  
    R   Total rent    
             
        SEGMENTS    
             
        Properties    
      :R1 Private Residence    
      :R2 Second Residence    
             
        Projects    
      ::P1 Project 1    
      ::P2 Project 2    

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