En este artículo
Small businesses | Double-entry bookkeeping | SME
Switzerland
Double-Entry Accounting with vat/sales tax
Business
The template, already set up with an SME chart of accounts, offers a simple and optimal structure and allows you to start recording transactions right away. The program automatically provides account cards, VAT report with the new 2024 rates (Advanced plan only), balance sheet, and profit and loss statement. Open the template from our WebApp or from the program and save the file to your computer.
Abrir en Banana WebApp
Abra Banana Contabilidad Plus en su navegador sin necesidad de instalación. Personaliza la plantilla, introduce las transacciones y guarda el archivo en tu ordenador.
Abrir plantilla en WebAppDocumentación de la plantilla
The program includes many features to work quickly and achieve professional results:
- Import data from bank statements
- Create and print invoices with Swiss QR code
- Set up Rules to save and automate the completion of transactions imported from bank statements.
- Manage VAT according to the new VAT rates
- Manage cost centers , customizable to your needs to view specific details of certain accounts.
- Create budgets and financial forecasts
- Print all the reports you need : Bilanci, Giornale, Schede conto, Rendiconti IVA, Fatture aperte e tanto altro ancora.
For VAT management with the new rates, you can find detailed information on the web pages VAT Management
Some features require a subscription to the Advanced plan of Banana Accounting Plus , such as generating a preview or the XML file for the VAT report, and using the new Rules, Filter, and Temporary Sort features. See all the features of the Advanced plan .
Create your file
- Open the template with the Banana Accounting Plus WebApp
- Using the command File > File and accounting properties, set the period, your company name, and the base currency (you can do budgeting and accounting in any currency you like).
- Using the command File > Save as, save the file. It's helpful to include the company name and the year in the file name. For example, "Rossi-SA-20xx.ac2".
WARNING: if you close the browser without saving, you will lose the entered data. Always save the file to your computer.
In our Documentation you will find all the information and insights to manage your accounting efficiently:
Template preview
Company XX
Accounting 2024
Basic Currency: CHF
Double-entry with VAT/Sales tax
| Group | Account | Description | Sum In | Gr1 |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| ASSETS | ||||
| 1000 | Cash on hand | 10 | ||
| 1010 | Postal account | 10 | ||
| 1020 | Bank account | 10 | ||
| 1090 | Internal transfers | 10 | ||
| 1091 | Transfer account for salaries | 10 | ||
| 1099 | Amounts to be clarified | 10 | ||
| 1100 | Due from Clients or Debtors | 10 | ||
| 1176 | Withholding tax | 10 | ||
| 1199 | Securities | 10 | ||
| 1300 | Prepaid expenses | 10 | ||
| 10 | Current assets | 1 | ||
| 1500 | Machinery | 14 | ||
| 1510 | Office equipment | 14 | ||
| 1512 | Store fixtures | 14 | ||
| 1520 | Office machinery | 14 | ||
| 1521 | IT Hardware | 14 | ||
| 1526 | Software | 14 | ||
| 1530 | Vehicles | 14 | ||
| 14 | Fixed Assets | 1 | ||
| 1 | TOTAL ASSETS | 00 | 1 | |
| LIABILITIES | ||||
| 2000 | Suppliers | 20 | ||
| 2100 | Due to banks short-term | 20 | ||
| 2200 | VAT Due | 20 | ||
| 2201 | VAT according to VAT report | 20 | ||
| 2300 | Accrued expenses | 20 | ||
| 20 | Short-term third party capital | 2 | ||
| 2400 | Due to banks | 24 | ||
| 2500 | Other long-term debts (non-onorous) | 24 | ||
| 2600 | Provisions | 24 | ||
| 24 | Long-term third party capital | 2 | ||
| 2800 | Share capital | 28 | ||
| 2850 | Private account | 28 | ||
| 2970 | Profit (Loss) carried forward | 28 | ||
| 297 | Profit/Loss for the period | 28 | 1 | |
| 28 | Equity | 2 | ||
| 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 | ||
| 4 | Total Purchases | 4-6 | ||
| 5600 | Salaries - Administration | 5 | ||
| 5710 | Family allowances | 5 | ||
| 5720 | Contribution to pension funds | 5 | ||
| 5730 | Contribution to accident insurance | 5 | ||
| 5740 | Contribution to voluntary daily benefits insurance | 5 | ||
| 5790 | Source tax | 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 | 4-6 | 1 | |
| 6000 | Rental | 6 | ||
| 6030 | Incidental rent costs | 6 | ||
| 6100 | Maintenance, repairs and replacement of tangible assets | 6 | ||
| 6200 | Repairs & maintenance vehicles | 6 | ||
| 6210 | Vehicle fuel | 6 | ||
| 6220 | Vehicle insurance | 6 | ||
| 6282 | Transportation expenses | 6 | ||
| 6300 | Insurance for damage of items | 6 | ||
| 6400 | Energy and disposal costs | 6 | ||
| 6500 | Office supplies | 6 | ||
| 6503 | Technical magazines, newspapers, periodicals | 6 | ||
| 6510 | Phone | 6 | ||
| 6511 | Hosting at third-party | 6 | ||
| 6513 | Postal charges | 6 | ||
| 6520 | Fees and contributions | 6 | ||
| 6521 | Donations | 6 | ||
| 6530 | Book-keeping fees | 6 | ||
| 6574 | Small investments | 6 | ||
| 6583 | Consumables | 6 | ||
| 6600 | Advertising | 6 | ||
| 6641 | Customer support | 6 | ||
| 6642 | Gifts to customers | 6 | ||
| 6800 | Depreciation and value adjustments of fixed assets | 6 | ||
| 6900 | Financial costs | 6 | ||
| 6950 | Financial revenue | 6 | ||
| 8900 | Cantonal and communal taxes | 6 | ||
| 6 | Total general expenses | 4-6 | 1 | |
| 4-6 | 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 | |||
| VAT Code | Description | %VAT |
|---|---|---|
| Explanations | ||
| V = Sales (200) | ||
| VS = Discount sales and services (235) | ||
| B = Acquisition tax (38x) | ||
| 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-2024.20230614 | ||
| Last update: 14.06.2023 | ||
| 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 |
| V81 | Sales and services 8.1% | 8.10 |
| V77-B | Sales and services 7.7% (chosen) | 7.70 |
| V81-B | Sales and services 8.1% (chosen) | 8.10 |
| V25-N | Sales and services 2.5% | 2.50 |
| V26 | Sales and services 2.6% | 2.60 |
| 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 |
| VS81 | Discount Sales and services 8.1% | 8.10 |
| VS25-N | Discount Sales and services 2.5% | 2.50 |
| VS26 | Discount Sales and services 2.6% | 2.60 |
| 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 2024 | |
| F2 | 2. Flat tax rate 2024 | |
| FS1 | Discount Sales and services 1. Flat tax rate 2024 | |
| FS2 | Discount Sales and services 2. Flat tax rate 2024 | |
| 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 (322-333) | ||
| B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
| B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
| B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
| B81 | Acquisition tax 8.1% (With VAT/Sales tax) | 8.10 |
| B81-1 | Acquisition tax 8.1% (Without VAT/Sales tax) | 8.10 |
| B81-2 | Acquisition tax 8.1% (VAT/Sales tax amount) | 8.10 |
| Total Tax on purchases (382-383) | ||
| 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 |
| M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
| M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
| M81 | Purchase of material and services 8.1% (With VAT/Sales tax) | 8.10 |
| M81-1 | Purchase of material and services 8.1% (Without VAT/Sales tax) | 8.10 |
| M81-2 | Purchase of material and services 8.1% (VAT/Sales tax amount) | 8.10 |
| M25 | Purchase of material and services 2.5% | 2.50 |
| M26 | Purchase of material and services 2.6% | 2.60 |
| 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 |
| I77-1 | Investment and operating expenses 7.7% (Without VAT/Sales tax) | 7.70 |
| I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
| I81 | Investment and operating expenses 8.1% | 8.10 |
| I81-1 | Investment and operating expenses 8.1% (Without VAT/Sales tax) | 8.10 |
| I81-2 | Investment and operating expenses 8.1% (VAT/Sales tax amount) | 8.10 |
| I25 | Investment and operating expenses 2.5% | 2.50 |
| I26 | Investment and operating expenses 2.6% | 2.60 |
| 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 |
| K81-A | Subsequent adjustment of prior tax 8.1 % (410) | 8.10 |
| K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
| K81-B | Corrections of prior tax 8.1% (415) | 8.10 |
| K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
| K81-C | Reductions of the deduction of prior tax 8.1% (420) | 8.10 |
| 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 | ||