This ready-to-use template provides a comprehensive double-entry accounting framework for managing the personal wealth of High-Net-Worth Individuals (HNWIs), combining multi-currency accounting with integrated Investment Accounting.

The accounting structure covers the individual's entire wealth, including cash and bank accounts in multiple currencies, financial investments, real estate, vehicles, pension assets, furniture, art collections, receivables, loans, mortgages, and other liabilities.

The Profit & Loss accounts complement the balance sheet by tracking investment income and gains or losses, employment and other income, depreciation, taxes, personal and family expenses, as well as income and expenses related to individual real estate properties.

Just as businesses rely on financial statements to understand their financial position and performance, this template brings the same structured accounting approach to personal wealth management. It provides a comprehensive view of assets, liabilities, income, and expenses, helping individuals and their advisors monitor how net worth evolves over time.

The template uses CHF (Swiss francs) as its default accounting base currency and is suitable for portfolios managed in a single currency. You can change the base currency to suit your needs, preferably before entering transactions. For instructions, see Change the Base Currency.

For details on managing securities and financial investments within the same accounting file, see the Investment Accounting documentation.

Balance Sheet Accounts

The Balance Sheet Accounts are organized into the following main categories:

• Cash and Equivalents, including cash, bank accounts, and withholding tax receivables
• Investments, with dedicated Investment Balance Sheet Accounts for securities and other financial investments
• Equity, including equity and the current year profit or loss.

Profit & Loss Accounts

The Profit & Loss statement is structured to record both investment results and the other income and costs related to the individual's assets and personal finances.

Investment income and results include accounts for realized gains and losses on securities, foreign exchange results, unrealized investment and exchange rate adjustments, interest, dividends, and investment-related expenses.

The Profit & Loss statement also includes:

• Income and Costs, Investment-related costs and revenues
• Finaly Resultat, Investment profit or loss.

The structure therefore makes it possible to determine the overall financial result while also keeping investment results and the results of individual real estate properties clearly identifiable.

Because Investment Accounting is integrated into the financial accounting, purchases, sales, investment income and costs, realized gains and losses, and valuation adjustments are recorded directly in the same accounting file and are reflected in the corresponding Balance Sheet and Profit & Loss accounts.

Managing Quantities, Prices, and Values

The details of individual investments are managed in the Items table. The tutorial file includes sample shares and bonds and shows how investment-specific information can be maintained alongside the financial accounting.

For each investment, the Items table contains information such as the Item identifier, description, Asset Account, Quantity, Unit Price, Book Value, Market Price, and Market Value.

For more information, see the Items page.

Transactions

Investment transactions are recorded directly in the same Transactions table used for the company's general accounting.

The tutorial file contains example transactions covering the main investment operations, such as purchases, sales, income, costs, realized gains and losses, and valuation adjustments.

Because the investment transactions are part of the double-entry accounting, their accounting effects are immediately reflected in the corresponding accounts and in the company's Balance Sheet and Profit & Loss statement.

For more information, see Investment Accounting Transactions.

Other Resources

Other Banana Accounting templates are available depending on how you want to manage your investments:

• Double-Entry Multi-Currency Accounting with Integrated Investment Accounting – for managing investments denominated in foreign currencies directly within multi-currency double-entry accounting.
• Multi-Currency Investment Accounting in a Separate File – for keeping detailed Investment Accounting in a separate Banana Accounting file that can be used as an investment subledger for your general accounting.
• Double-Entry Accounting with Integrated Investment Accounting – Manage investments in the accounting base currency, with investment transactions recorded directly in double-entry accounting.

With Banana Accounting, you can manage securities and financial investments in a separate accounting file, independently of your general accounting software.

This solution is particularly useful if you already use another accounting system or manage your investment portfolio with Excel spreadsheets. The separate file acts as an investment subledger, combining double-entry accounting with detailed portfolio management.

The Investment Accounting extension helps automate several operations, including calculating realized gains and losses on sales, creating adjustments for unrealized gains and losses, updating Market Prices, and calculating exchange rate differences for investments in foreign currencies.

The template uses CHF (Swiss francs) as its default accounting base currency and is suitable for portfolios managed in a single currency. You can change the base currency to suit your needs, preferably before entering transactions. For instructions, see Change the Base Currency.

For more information about how this solution works, see the Separate Investment Accounting (Subledger) documentation.

The Main Accounting File

In the general accounting file, you record all general accounting transactions, including the accounting values related to investments that are required for preparing the financial statements.

The Banana file can be used as an investment subledger: it maintains the details of individual investments and their related transactions, while in the general accounting you can record the required accounting values, including aggregated amounts by account or investment category.

Banana Investment Accounting File

In the Banana Investment Accounting file, you maintain all the details of individual investments, including quantities, prices, Book Values, Market Values, realized and unrealized gains and losses, as well as the related accounting transactions.

The file would replace the Excel files that you usually use to keep track of investments.

The following sections explain how the example file works and how to integrate the resulting accounting data into the general accounting.

Chart of Accounts

The chart of accounts in the example file is intentionally concise and has been created specifically for Investment Accounting and for using the functions provided by the Investment Accounting extension.

The Accounts table contains only the accounts required to record Investment Accounting transactions and obtain the related Balance Sheet and Profit & Loss statement values.

Balance Sheet

Asset Accounts

The Balance Sheet mainly includes bank accounts, investment accounts, and the withholding tax receivable account required for managing investments.

The example file includes separate accounts by currency to properly manage investments and their related multi-currency transactions.

The bank accounts in the Banana Investment Accounting file are technical accounts used as counterpart accounts for recording cash flows related to investments. Their balances do not necessarily correspond to the balances of the bank accounts in the general accounting, where the cash flows of the entire business are recorded.

Liability and Equity Accounts

These include Equity and the Current Year Profit or Loss required to complete the accounting structure of the file.

Profit & Loss Accounts

The Profit & Loss statement contains only the accounts required to record the income and expenses arising from investment transactions, such as interest, dividends, commissions and fees, realized gains and losses, unrealized value adjustments, and exchange rate differences.

Opening Balances

The opening balances of the Investment Balance Sheet Accounts are entered in the Accounts table. For each Investment Balance Sheet Account, the opening balance in the Banana file must correspond to the sum of the opening values of the Items linked to the same Asset Account.

Opening balance of the Investment Balance Sheet Account in the Banana file = Sum of the opening values of the linked Items

When the corresponding Investment Balance Sheet Account is also present in the general accounting, the opening balance from the Banana file must be consistent with the opening balance of the corresponding account in the general accounting:

Opening balance of the Investment Balance Sheet Account in the Banana file = Opening balance of the corresponding Investment Balance Sheet Account in the general accounting

Items Table - Portfolio

The details of individual investments are managed in the Items table. For each investment, the table contains information such as the Item identifier, description, Asset Account, Quantity, Unit Price, Book Value, Market Price, and Market Value.

For more information, see the Table Items page.

Transactions

The example file contains transactions covering the main investment operations, including purchases, sales, dividends, interest, commissions and fees, realized gains and losses, value adjustments, and exchange rate differences.

The transactions contain both the standard double-entry accounting information and investment-specific information, such as Item, Quantity, and Unit Price.

For more information, see the Transactions page.

Updating and Reconciling the General Accounting

The Banana Investment Accounting file can be used as an investment subledger for your general accounting. It maintains the details of individual investments and their related transactions, while the required accounting values are recorded in the general accounting.

The transfer of these values is not automatic. You can update the general accounting in two main ways:

• Periodically, by keeping the detailed investment transactions in the Banana Investment Accounting file and transferring the required accounting values to the general accounting at regular intervals or when financial statements need to be prepared. This can be done, for example, at the end of a month, quarter, half-year, or year.

Important: When using periodic updates, it is not sufficient simply to record the difference between the opening and closing balance of an investment account. Purchases, sales, realized gains and losses, income, costs, and any applicable value or exchange rate adjustments must be transferred to the general accounting according to their accounting nature.

The values transferred to the general accounting can be recorded in aggregated form by investment account or category, provided that the required accounting information is maintained and the corresponding balances can be reconciled with the Banana Investment Accounting file.

• Transaction by transaction, by recording the corresponding accounting effects in the general accounting as the investment transactions are recorded in the Banana file.

After the required accounting values have been recorded in the general accounting, the Book Values resulting from the Banana file can be used to verify the corresponding investment account balances:

Book Value from the Banana file = Balance of the corresponding investment account in the general accounting

In this way, the Banana file maintains the detailed information for individual investments and their related transactions, while the general accounting contains the accounting values required for financial reporting.

Integrated Investment Accounting Templates

Other Resources

If you prefer to manage investments directly within your financial accounting instead of using a separate Investment Accounting file, you can use one of the following Banana Accounting templates with integrated Investment Accounting:

• Double-Entry Accounting with Integrated Investment Accounting
• Double-Entry Multi-Currency Accounting with Integrated Investment Accounting
• Double-Entry Investment Accounting in a Separate File