In questo articolo
Accounting for company (with transactions)
Switzerland
Income & Expense Accounting with vat/sales tax
Business
To manage the income and expenses of a company with VAT and cost centers. Contains also examples of transactions and clients/suppliers register.
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Company XXX
Accounting 2024
Basic Currency: CHF
Income & Expense accounting with VAT/Sales tax
| Group | Account | Description | Sum In |
|---|---|---|---|
| ESTATE | |||
| Liquidity | |||
| 1000 | Cash | 100 | |
| 1010 | Post office current account | 100 | |
| 1020 | Bank 1 | 100 | |
| 1090 | Internal transfers | 100 | |
| 100 | Liquidity | 1 | |
| Credits | |||
| 1100 | Due from Clients or Debtors | 110 | |
| 110A | Customers (total from register) | 110 | |
| 1176 | Withholding tax | 110 | |
| 110 | Total credits | 1 | |
| Inventory | |||
| 1200 | Goods for resale | 120 | |
| 1300 | Prepaid expenses | 120 | |
| 1301 | Accrued income | 120 | |
| 120 | Total Inventory | 1 | |
| Tangible Assets | |||
| 1500 | Machinery and applicances | 150 | |
| 1510 | Office furniture | 150 | |
| 1512 | Shop equipment | 150 | |
| 1520 | Office machinery, information and communication technology | 150 | |
| 1521 | Hardware | 150 | |
| 1526 | Software | 150 | |
| 1530 | Vehicles | 150 | |
| 1600 | Commercial buildings | 150 | |
| 1610 | Factories | 150 | |
| 150 | Total Tangible Assets | 1 | |
| Short term debts | |||
| 200A | Suppliers (total from register) | 210 | |
| 2100 | Due to banks short-term | 210 | |
| 2170 | Due to personnel and social security | 210 | |
| 2200 | VAT Due | 210 | |
| 2201 | VAT according to VAT report | 210 | |
| 2300 | Transitory liabilities | 210 | |
| 210 | Total Short term debts | 1 | |
| Long-term onorous debts | |||
| 2400 | Due to banks long-term | 240 | |
| 240 | Total long-term onorous debts | 1 | |
| 1 | NET ESTATE | ||
| Clients/suppliers register | |||
| CLIENTS/DEBTORS | |||
| 100.A | Client Smith | TC | |
| 100.B | Client Jones | TC | |
| 100.C | Client Grant | TC | |
| 100.D | Client Greenfield | TC | |
| 100.E | Client Jefferson | TC | |
| TC | Total Clients/Debtors | 110A | |
| SUPPLIERS/CREDITORS | |||
| 200.A | Supplier Winfield | TS | |
| 200.B | Supplier Cameron | TS | |
| 200.C | Supplier Petersen | TS | |
| 200.D | Supplier Fowler | TS | |
| 200.E | Supplier Erickson | TS | |
| TS | Total suppliers/Creditors | 200A | |
| COST CENTERS | |||
| .PAC | Packaging A | ||
| .RM | Raw materials A | ||
| .AM | Auxiliairy materials A | ||
| ,FUE | Fuel for vehicles | ||
| ,MAN | Maintenance |
| Group | Category | Description | Sum In |
|---|---|---|---|
| OPERATING RESULT | |||
| INCOME | |||
| 3000 | Earnings from own products | 3 | |
| 3090 | Discounts on earnings from own products | 3 | |
| 3200 | Earnings from resale | 3 | |
| 3290 | Discounts on earnings from resale | 3 | |
| 3400 | Earnings from services rendered | 3 | |
| 3809 | VAT flat tax rate | 3 | |
| 6850 | Interest on assets | 3 | |
| 7000 | Non-operating revenue | 3 | |
| 3 | TOTAL INCOME | 02 | |
| EXPENSES | |||
| Goods for resale | |||
| 4000 | Purchase of materials | 4 | |
| 4090 | Discounts on purchased materials | 4 | |
| 4200 | Purchase goods for resale | 4 | |
| 4 | Total Cost for materials | C | |
| Personnel expenses | |||
| 4400 | Costs for third-party services | 5 | |
| 5000 | Salaries | 5 | |
| 5700 | Contribution to old age insurance and unemployment | 5 | |
| 5720 | Contribution to pension funds | 5 | |
| 5730 | Contribution to accident insurance | 5 | |
| 5740 | Health insurance premiums | 5 | |
| 5790 | Source tax | 5 | |
| 5820 | Travel expenses | 5 | |
| 5830 | Expense allowance | 5 | |
| 5800 | Other personnel expenses | 5 | |
| 5900 | Temporary Staff | 5 | |
| 5 | Total Personnel expenses | C | |
| General Expenses | |||
| 6000 | Rent | 6 | |
| 6200 | Car expenses | 6 | |
| 6300 | Other insurances | 6 | |
| 6402 | Electricity | 6 | |
| 6410 | Heating expenses | 6 | |
| 6430 | Water | 6 | |
| 6460 | Garbage | 6 | |
| 6500 | Office supplies | 6 | |
| 6600 | Publicity | 6 | |
| 6700 | Various expenses | 6 | |
| 6800 | Depreciation and value adjustments of fixed assets | 6 | |
| 6900 | Financial costs | 6 | |
| 8900 | Taxes | 6 | |
| 6 | Total General Expenses | C | |
| C | TOTAL EXPENSES | 02 | |
| 02 | OPERATING RESULT |
| 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 | ||