Customers and Suppliers

Template with sample bookings for managing customers and suppliers.

My Company

Accounting 2018

Basic Currency: CHF

Double-entry with VAT/Sales tax

Accounts
Group Account Description Gr
       
    BALANCE SHEET  
       
    ASSETS  
  1000 Cash on hand 1
  1010 Post office current account 1
  1020 Bank account 1
  1090 Internal transfers 1
       
  1100 Due from Clients or Debtors 1
110   Total Clients CHF 1
  1170 Recoverable VAT 1
  1176 Withholding tax 1
       
  1200 Goods for resale 1
       
  1300 Prepaid expenses 1
  1301 Accrued income 1
       
  1500 Machinery 1
  1510 Office equipment 1
  1512 Store fixture 1
  1520 Office machinery 1
  1521 IT Hardware 1
  1526 Software 1
  1530 Motor vehicles 1
  1600 Commercial buildings 1
  1610 Industrial buildings 1
1   TOTAL ASSETS 00
       
       
    LIABILITIES  
200   Suppliers or Creditors 2
  2100 Total Suppliers CHF 2
  2170 Due to banks short-term 2
  2200A Automatic VAT 2
  2200 VAT payable 2
  2300 Accrued expenses 2
  2400 Due to banks long-term 2
  2800 Share capital 2
  2850 Private account 2
  2900 Legal reserves 2
  2990 Profit (Loss) carried forward 2
2991   Profit/Loss for the period 2
2   TOTAL LIABILITIES 00
       
       
       
    PROFIT & LOSS STATEMENT  
       
    REVENUE  
  3000 Earnings from own products 3
  3090 Discounts on production 3
  3200 Earnings from resale 3
  3290 Discounts on resale 3
  3400 Earnings from services rendered 3
  6850 Earned interests 3
  6892 Exchange rate profit 3
  7000 Earnings from accessory activity 3
3   TOTAL REVENUE 02
       
    EXPENSES  
    Material, goods and third-party services  
  4000 Raw materials 4
  4090 Discounts 4
  4200 Expenses for goods for resale 4
  4400 Third party expenses 4
4   Total Material, goods and third-party services C
       
    Expenses for personnel  
  5000 Salaries production 5
  5700 Contribution to old age insurance and unemployment 5
  5720 Contribution to pension funds 5
  5730 Contribution to accident insurance 5
  5740 Contribution to voluntary daily benefits insurance 5
  5790 Imposta alla fonte 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 C
       
    General expenses  
  6000 Rental 6
  6200 Repairs expenses 6
  6300 Insurance 6
  6400 Gas, water, electricity 6
  6500 Office supplies 6
  6600 Advertising 6
  6700 Other expenses 6
  6800 Interest expense bank overdrafts 6
  6842 Exchange rate loss 6
  6900 Amortization 6
  8900 Taxes 6
6   Total General expenses C
       
C   TOTAL EXPENSES 02
       
02   Profit(-)/Loss(+) for Profit & Loss Statement 2991
       
00   Difference should be = 0 (or empty)  
       
       
    Customers/Debtors  
  110001 Customer A 110A
  110002 Customer B 110A
  110003 Customer C 110A
  110004 Customer D 110A
  110005 Customer E 110A
110A   Total Customers 110
       
       
    Suppliers/Creditors  
  200001 Supplier A 200A
  200002 Supplier B 200A
  200003 Supplier C 200A
  200004 Supplier D 200A
  200005 Supplier E 200A
200A   Total Suppliers 200
       
       
       
       
       
       
       
       
VAT codes
VAT Code Description %VAT
  Explanations  
  V = Sales (200)  
  VS = Discount sales and services (235)  
  B = Acquisition tax (380)  
  M = Expenses for material and services (400)  
  I = Investments and other operating expenses (405)  
  K = Corrections (410, 415, 420)  
  Z = Not considered (910)  
     
  VAT codes information (do not modify)  
  id=vatcodes-che-2018.20171129  
  Last update: 29.11.2017  
     
  VAT Due  
V0 Exempt services (220)  
V0-E Export services abroad (221)  
V0-T Transfers in the reporting procedure (225)  
V0-N Non-taxable services (230)  
  Decrease of income from services, see discounts  
V0-D Various (280)  
V77 Sales and services 7.7% 7.70
V80 Sales and services 8.0% 8.00
V77-B Sales and services 7.7% (chosen) 7.70
V80-B Sales and services 8.0% (chosen) 8.00
V25-N Sales and services 2.5% 2018 2.50
V25 Sales and services 2.5% 2017 2.50
V37 Sales and services 3.7% 3.70
V38 Sales and services 3.8% 3.80
VS77 Discount Sales and services 7.7% 7.70
VS80 Discount Sales and services 8.0% 8.00
VS25-N Discount Sales and services 2.5% 2018 2.50
VS25 Discount Sales and services 2.5% 2017 2.50
VS37 Discount Sales and services 3.7% 3.70
VS38 Discount Sales and services 3.8% 3.80
  Taxable turnover (299)  
F1 1. Flat tax rate 2017  
F2 2. Flat tax rate 2017  
FS1 Discount Sales and services 1. Flat tax rate 2017  
FS2 Discount Sales and services 2. Flat tax rate 2017  
F3 1. Flat tax rate 2018  
F4 2. Flat tax rate 2018  
FS3 Discount Sales and services 1. Flat tax rate 2018  
FS4 Discount Sales and services 2. Flat tax rate 2018  
  Total Flat tax rate (321-331)  
B77 Acquisition tax 7.7% (With VAT/Sales tax) 7.70
B80 Acquisition tax 8% (With VAT/Sales tax) 8.00
B77-1 Acquisition tax 7.7% (Without VAT/Sales tax) 7.70
B80-1 Acquisition tax 8% (Without VAT/Sales tax) 8.00
B77-2 Acquisition tax 7.7% (VAT/Sales tax amount) 7.70
B80-2 Acquisition tax 8% (VAT/Sales tax amount) 8.00
  Total Tax on purchases (380-381)  
  Total VAT Due (399)  
     
  Recoverable VAT  
M0 Exempt material- and service expenses  
I0 Exempt investment and operating expenses  
M77 Purchase of material and services 7.7% (With VAT/Sales tax) 7.70
M80 Purchase of material and services 8.0% (With VAT/Sales tax) 8.00
M77-1 Purchase of material and services 7.7% (Without VAT/Sales tax) 7.70
M80-1 Purchase of material and services 8.0% (Without VAT/Sales tax) 8.00
M77-2 Purchase of material and services 7.7% (VAT/Sales tax amount) 7.70
M80-2 Purchase of material and services 8.0% (VAT/Sales tax amount) 8.00
M25 Purchase of material and services 2.5% 2.50
M37 Purchase of material and services 3.7% 3.70
M38 Purchase of material and services 3.8% 3.80
  Investment and operating expenses  
I77 Investment and operating expenses 7.7% 7.70
I77-2 Investment and operating expenses 7.7% (VAT/Sales tax amount) 7.70
I80 Investment and operating expenses 8.0% 8.00
I25 Investment and operating expenses 2.5% 2.50
I37 Investment and operating expenses 3.7% 3.70
I38 Investment and operating expenses 3.8% 3.80
  Corrections and adjustments  
K77-A Subsequent adjustment of prior tax 7.7% (410) 7.70
K80-A Subsequent adjustment of prior tax 8 % (410) 8.00
K77-B Corrections of prior tax 7.7% (415) 7.70
K80-B Corrections of prior tax 8% (415) 8.00
K77-C Reductions of the deduction of prior tax 7.7% (420) 7.70
K80-C Reductions of the deduction of prior tax 8% (420) 8.00
F1050 Tax computation according to form Nr. 1050  
F1055 Tax computation according to form Nr. 1055  
     
  Total Recoverable VAT (479)  
  Total VAT payable (500) or VAT credit (510)  
     
  Other financial flows  
Z0-A Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c)  
Z0 Gifts, dividends, compensation for damages etc.  
  Not considered  
  Final total for control  

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