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    Small companies (chart of accounts SME short, without subgroups) | Double-entry

    Switzerland
    Double-Entry Accounting
    Business

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

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    Company XX

    Accounting 2020

    Basic Currency: CHF

    Double-entry

    Table: Accounts
    Group Description Gr Gr1
        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 1
             
             
        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 1
             
    2   TOTAL LIALIBILITIES 00 1
             
             
        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 1
             
        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 1
             
    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    
             

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