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Company with customers/suppliers (chart of accounts SME) | Double-entry
Switzerland
Double-Entry Accounting
Business
Ideal for management of the accounting of a company. Chart of accounts with subgroups, customers/suppliers and cost centers.
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Anteprima modello
Company XXX
Accounting 2018
Basic Currency: CHF
Double-entry
Group | Account | Description | Gr |
---|---|---|---|
BALANCE SHEET | |||
ASSETS | |||
1000 | Cash on hand | 100 | |
1020 | Bank account | 100 | |
100 | Cash and cash equivalents | 10 | |
1060 | Bonds and stocks | 106 | |
106 | Short-term Assets listed in Stock Exchange | 10 | |
1090 | Internal transfers | 109 | |
1091 | Transfer account for salaries | 109 | |
1099 | Amounts to be clarified | 109 | |
109 | Transfer accounts | 10 | |
1100 | Due from Clients or Debitors | 110 | |
1109 | Provision for Doubtful Debts | 110 | |
110A | Clients or Debtors | 110 | |
110 | Accounts receivable | 10 | |
1140 | Advances and loans | 114 | |
1176 | Withholding tax | 114 | |
1180 | Receivables from social insurances and social security institutions | 114 | |
1188 | Source tax | 114 | |
1190 | Various short-term receivables | 114 | |
1199 | Securities | 114 | |
114 | Other short-term receivables | 10 | |
1200 | Goods for resale | 120 | |
1210 | Raw materials | 120 | |
1220 | Auxiliary material | 120 | |
1230 | Consumables | 120 | |
1260 | Finished products | 120 | |
1270 | In-process products | 120 | |
1280 | Non-invoiced services | 120 | |
120 | Inventories | 10 | |
1300 | Prepaid expenses | 130 | |
1301 | Accrued income | 130 | |
130 | Prepaid Expenses | 10 | |
10 | Current assets | 1 | |
1400 | Bonds and stocks | 140 | |
1440 | Loans | 140 | |
1460 | Loan to share-holder | 140 | |
140 | Financial assets | 14 | |
1480 | Investments | 148 | |
148 | Investments | 14 | |
1500 | Machinery | 150 | |
1510 | Office furniture and equipment | 150 | |
1520 | Office machinery, information and communication technology | 150 | |
1530 | Motor vehicles | 150 | |
1540 | Tools and equipment | 150 | |
150 | Tangible assets | 14 | |
1600 | Commercial buildings | 160 | |
160 | Tangible fixed asset management | 14 | |
1700 | Patents, know-how, licences, rights and development | 170 | |
1710 | Brands | 170 | |
1712 | Models | 170 | |
1770 | Goodwill | 170 | |
170 | Intangible fixed assets | 14 | |
1850 | Share capital, rights not paid or non-paid Foundation capital | 180 | |
180 | Capital or non-paid Foundation capital | 14 | |
14 | Fixed Assets | 1 | |
1 | Total Assets | 00 | |
LIABILITIES | |||
2000 | Suppliers or creditors | 200 | |
2030 | Deposits received | 200 | |
200A | Suppliers or creditors | 200 | |
200 | Suppliers or creditors | 20 | |
2100 | Due to banks short/term | 210 | |
2120 | Financial leasing commitments | 210 | |
2140 | Other onerous debts | 210 | |
210 | Short-term onorous debts | 20 | |
2206 | Withholding tax | 220 | |
2208 | Direct taxes | 220 | |
2210 | Other short-term debts | 220 | |
2260 | Due to share-holders | 220 | |
2261 | Dividends | 220 | |
2270 | Social insurances and social security institutions | 220 | |
2279 | Source tax | 220 | |
220 | Other short-term debts | 20 | |
2300 | Accrued expenses | 230 | |
2301 | Next year's revenues collected | 230 | |
2330 | Short-term provisions | 230 | |
230 | Accruals and deferred income | 20 | |
20 | Short-term third party capital | 2A | |
2400 | Due to banks | 240 | |
2420 | Financial leasing commitments | 240 | |
2430 | Debenture loans | 240 | |
2450 | Loans | 240 | |
2451 | Mortgage | 240 | |
240 | Long-term onorous debts | 24 | |
2500 | Other long-term debts (non-onorous) | 250 | |
250 | Other long-term debts | 24 | |
2600 | Provisions | 260 | |
260 | Provisions and similar statutory posts | 24 | |
24 | Long-term third party capital | 2A | |
2A | Third party capital | 2 | |
2800 | Share capital, rights, foundation capital | 280 | |
280 | Capital or capital of the foundation | 28 | |
2900 | Legal reserves | 290 | |
2940 | Revaluation reserves | 290 | |
290 | Legal reserves | 28 | |
2950 | Legal reserve from profit | 295 | |
295 | Legal reserve from profit | 28 | |
2960 | Optional reserves from profit | 296 | |
296 | Optional reserves from profit | 28 | |
2970 | Profit / Loss carried forward | 297 | |
29A | Profit / Loss for the year | 297 | |
297 | Profit / Loss from Balance Sheet | 28 | |
2980 | Treasury stock, shares, rights of investment (negative) | 298 | |
298 | Treasury stock, shares, rights of investment (negative) | 28 | |
28 | Equity | 2 | |
2 | Total liabilities | 00 | |
PROFIT & LOSS STATEMENT | |||
3000 | Earnings from own products | 30 | |
3200 | Earnings from resale | 30 | |
3400 | Earnings from services rendered | 30 | |
3600 | Other revenues and services | 30 | |
3710 | Own consumption | 30 | |
3800 | Decrease in revenues | 30 | |
3805 | Losses on accounts receivable, credit variation | 30 | |
30 | Net revenues from supplies and services | 3 | |
3900 | Change in inventories of in-process products | 39 | |
3901 | Change in inventories of finished products | 39 | |
3940 | Non-invoiced services variations | 39 | |
39 | Change in inventories and Non-invoiced services | 3 | |
3 | Revenues from supplies and services | E1 | |
4000 | Raw materials | 4 | |
4200 | Expenses for goods for resale | 4 | |
4400 | Third party expenses | 4 | |
4500 | Energy consumption for production | 4 | |
4900 | Reduction of costs | 4 | |
4 | Costs for material, goods, services and energy | E1 | |
E1 | Gross operating result after deducting costs for materials and goods | E2 | |
5000 | Salaries | 5 | |
5700 | Contribution to old age insurance and unemployment | 5 | |
5710 | Family equalization fund | 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 | |
5800 | Other personnel expenses | 5 | |
5810 | Training of personnel | 5 | |
5820 | Travel and entertainment expenses effective | 5 | |
5830 | Travel and entertainment expense allowance | 5 | |
5900 | Temporary staff | 5 | |
5 | Personnel expenses | E2 | |
E2 | Gross operating result after deducting personnel expenses | E3 | |
6000 | Rental | 60 | |
6040 | Cleaning of facilities | 60 | |
60 | Rental | 6 | |
6100 | Maintenance, repairs and replacement of tangible assets | 61 | |
6105 | Leasing costs tangible assets | 61 | |
61 | Maintenance, repairs and replacement of tangible assets | 6 | |
6200 | Repairs | 62 | |
6210 | Fuel | 62 | |
6220 | Car insurance | 62 | |
6260 | Car leasing and rental | 62 | |
6270 | Car costs - private part | 62 | |
6282 | Transportation expenses | 62 | |
62 | Vehicle and transportation expenses | 6 | |
6300 | Insurance for damage of items | 63 | |
63 | Insurance for damage of items | 6 | |
6402 | Electricity | 64 | |
6410 | Heating expenses | 64 | |
6430 | Water | 64 | |
6460 | Garbage | 64 | |
64 | Energy and disposal costs | 6 | |
6500 | Office supplies | 65 | |
6503 | Technical magazines, newspapers, periodicals | 65 | |
6510 | Telephone / internet | 65 | |
6511 | Hosting at third-party | 65 | |
6513 | Postal charges | 65 | |
6570 | IT charges including leasing | 65 | |
6580 | Licenses and updates | 65 | |
6583 | Consumables | 65 | |
65 | Administrative and IT costs | 6 | |
6600 | Advertising | 66 | |
6642 | Gifts to customers | 66 | |
66 | Advertising | 6 | |
6700 | Various costs for the financial year | 67 | |
67 | Various costs for the financial year | 6 | |
6 | Other operating expenses, depreciation, value adjustments and financial results | E3 | |
E3 | Operating result before depreciation and value adjustments, financial results and taxes (EBITDA) | E4 | |
6800 | Depreciation and value adjustments of fixed assets | 68 | |
68 | Depreciation and value adjustments of fixed assets | E4 | |
E4 | Operating result before financial results and taxes (EBIT) | E5 | |
6900 | Costs for bank interest | 69 | |
6940 | Bank costs | 69 | |
6950 | Financial revenue | 69 | |
69 | Financial costs and revenue | E5 | |
E5 | Operating result before taxes (EBT) | E6 | |
7000 | Non-operating revenue | 7 | |
7010 | Non-operating costs | 7 | |
7500 | Corporate real estate revenues | 7 | |
7510 | Corporate real estate costs | 7 | |
7 | Non-operating items | E6 | |
8000 | Extraneous costs | 8 | |
8100 | Extraneous revenue | 8 | |
8500 | Extraordinary, unique costs or costs relating to other accounting periods | 8 | |
8510 | Extraordinary, unique revenue or revenue relating to other accounting periods | 8 | |
8 | Results of extraneous, extraordinary or unique character, or for other accounting periods | E6 | |
E6 | Profit or loss before taxes | E7 | |
8900 | Direct taxes | 89 | |
89 | Direct taxes | E7 | |
E7 | Annual profit or loss | 29A | |
00 | Difference should be = 0 (blank cell) | ||
CLIENTS/DEBTORS | |||
110001 | Company 1 | DEB1 | |
110002 | Company 2 | DEB1 | |
110003 | Company 3 | DEB1 | |
DEB1 | Total Clients/Debtors | 110A | |
SUPPLIERS/CREDITORS | |||
200001 | Company 1 | CRE1 | |
200002 | Company 2 | CRE1 | |
200003 | Company 3 | CRE1 | |
CRE1 | Total suppliers/Creditors | 200A | |
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 | ||