You are here

Accounting for small companies (chart of accounts SME short, without subgroups)

Ideal for management of the accounting of small companies. The structure of the Chart of accounts is simple, without subgroups. Contains cost centers.

Country: Switzerland  | Accounting type: Double-Entry Accounting  |  Category: Business

Company XX

Accounting 2018

Basic Currency: CHF

Double-entry

Accounts
Group Account Description Gr
    BALANCE SHEET  
       
    ASSETS  
       
  1000 Cash on hand 1
  1010 Postal account 1
  1020 Bank account 1
  1090 Internal transfers 1
  1176 Withholding tax 1
  1500 Machinery 1
  1510 Office equipment 1
  1512 Store fixtures 1
  1520 Office machinery 1
  1521 IT Hardware 1
  1526 Software 1
  1530 Vehicles 1
       
1   TOTAL ASSETS 00
       
       
    LIABILITIES  
       
  2000 Suppliers 2
  2100 Due to banks short-term 2
  2200 VAT Due 2
  2201 VAT according to VAT report 2
  2300 Accrued expenses 2
  2600 Provisions 2
  2800 Share capital 2
  2850 Private account 2
  2970 Profit (Loss) carried forward 2
297   Profit/Loss for the period 2
       
2   TOTAL LIALIBILITIES 00
       
       
    PROFIT & LOSS STATEMENT  
       
    REVENUE  
       
  3000 Earnings from own products 3
  3400 Earnings from services rendered 3
  3490 Discounts 3
  3600 Other revenues and services 3
  3710 Own consumption 3
  3809 VAT flat tax rate 3
       
3   TOTAL REVENUE 02
       
    EXPENSES  
       
  4000 Purchases 4
  5600 Salaries 4
  5710 Family allowances 4
  5720 Contribution to pension funds 4
  5730 Contribution to accident insurance 4
  5740 Contribution to voluntary daily benefits insurance 4
  5790 Source tax 4
  5820 Travel and entertainment expenses effective 4
  5830 Travel and entertainment expense allowance 4
  6000 Rental 4
  6030 Incidental rent costs 4
  6100 Maintenance, repairs and replacement of tangible assets 4
  6200 Repairs & maintenance vehicles 4
  6210 Vehicle fuel 4
  6220 Vehicle insurance 4
  6282 Transportation expenses 4
  6300 Insurance for damage of items 4
  6400 Energy and disposal costs 4
  6500 Office supplies 4
  6510 Phone 4
  6513 Postal charges 4
  6520 Fees and contributions 4
  6530 Book-keeping fees 4
  6583 Consumables 4
  6600 Advertising 4
  6641 Customer support 4
  6800 Depreciation and value adjustments of fixed assets 4
  6900 Financial costs 4
  6950 Financial revenue 4
  8900 Cantonal and communal taxes 4
       
4   TOTAL EXPENSES 02
       
02   Profit/Loss for Profit & Loss Statement 297
       
00   Difference should be = 0 (blank cell)  
       
       
    COST CENTERS  
       
  .PAC Packaging A INV
  .RM Raw materials A INV
  .AM Auxiliairy materials A INV
INV   Total inventories  
       
  ,MAN1 Maintenance 1 MAN
  ,MAN2 Maintenance 2 MAN
  ,MAN3 Maintenance 3 MAN
MAN   Total maintenance  
       
  ;PB1 Publicity 1 PU
  ;PB2 Publicity 2 PU
PU   Total publicity  
       

Free and with no obligation

You can open this template with the Banana Accounting software. If you still don't have Banana Accounting you can download the Free Version. Banana Accounting offers several applications and more than 500 templates to choose from.

 

Share this article: Twitter | Facebook | Email