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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
| Group | Account | 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 |