In this article
PPP Condominium management | Double-entry
Switzerland
Double-Entry Accounting
Other
Chart of accounts for condominium ownership accounting with register of condominium owners. With transaction examples.
Open in Banana WebApp
Run Banana Accounting Plus on your browser without any installation. Customize the template, enter the transactions and save the file on your computer.
Open tutorial in WebAppTemplate preview
PPP Administration
Accounting 2024
Basic Currency: CHF
Double-entry
| Group | Account | Description | Sum In | Gr1 |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| ASSETS | ||||
| 1000 | Cash on hand | 10 | ||
| 1020 | Bank - ordinary management | 10 | ||
| 1025 | Bank - reconstruction fund | 10 | ||
| 1300 | Prepaid expenses | 10 | ||
| 10 | Current assets | 1 | ||
| 1510 | Office furniture and equipment | 14 | ||
| 1540 | Tools and equipment | 14 | ||
| 14 | Fixed assets | 1 | ||
| 1 | TOTAL ASSETS | 00 | 1 | |
| LIABILITIES | ||||
| 2030 | Deposits received | 2 | ||
| 2300 | Accrued expenses | 2 | ||
| 2354 | Reconstruction fund | 2 | ||
| 297 | Profit/loss for the period | 2 | 1 | |
| 2 | TOTAL LIABILITIES | 00 | 1 | |
| PROFIT & LOSS STATEMENT | ||||
| REVENUE FOR THE ACCOUNTING PERIOD | ||||
| 3200 | Received from ordinary condominial charges | 3 | ||
| 3300 | Received for the reconstruction fund | 3 | ||
| 3400 | Other income | 3 | ||
| 3 | TOTAL REVENUE FOR THE ACCOUNTING PERIOD | 02 | 1 | |
| EXPENSES | ||||
| 5000 | Janitor's salary | 4 | ||
| 5700 | Contribution to old age insurance and unemployment | 4 | ||
| 6030 | Cable TV (10 apartments) | 4 | ||
| 6041 | Upkeep garden | 4 | ||
| 6042 | Cleaning material and equipement | 4 | ||
| 6045 | Snow removal | 4 | ||
| 6050 | Upkeep fire extinguishers | 4 | ||
| 6056 | Upkeep & expenses garage | 4 | ||
| 6100 | Maintenance & repairs | 4 | ||
| 6105 | Maintenance & telephone elevator | 4 | ||
| 6300 | Insurances | 4 | ||
| 6361 | Taxes and fees for authorizations | 4 | ||
| 6402 | Electricity | 4 | ||
| 6405 | Other heating expenses (subscriptions) | 4 | ||
| 6410 | Heating expenses (gas) | 4 | ||
| 6430 | Water | 4 | ||
| 6462 | Taxes for water channels | 4 | ||
| 6530 | Management | 4 | ||
| 6790 | Various/Emergencies | 4 | ||
| 6900 | Financial costs | 4 | ||
| 6950 | Financial revenue | 4 | ||
| 4 | TOTAL EXPENSES | 02 | ||
| 02 | Profit (-) / loss (+) from Profit/Loss Statement | 297 | ||
| 00 | Difference should be = 0 (blank cell) | |||
| COST CENTERS | ||||
| .O1 | Owner 1 | PR | ||
| .O2 | Owner 2 | PR | ||
| .O3 | Owner 3 | PR | ||
| .O4 | Owner 4 | PR | ||
| .O5 | Owner 5 | PR | ||
| .O6 | Owner 6 | PR | ||
| .O7 | Owner 7 | PR | ||
| .O8 | Owner 8 | PR | ||
| .O9 | Owner 9 | PR | ||
| .O10 | Owner 10 | PR | ||
| PR | Total projects | |||