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SME short chart of accounts (until 500'000 CHF turnover) with customers/suppliers | Double-entry accounting with multi-currency
Switzerland
Double-Entry Accounting with foreign currencies
Business
Ideal for companies that do not exceed the annual turnover of CHF 500,000.00. Also includes accounts in foreign currencies and cost centers.
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Company XX
Accounting 2024
Basic Currency: CHF
Double-entry with foreign currencies
Group | Account | Description | Currency | Sum In | Gr1 |
---|---|---|---|---|---|
BALANCE SHEET | |||||
ASSETS | |||||
1000 | Cash on hand | CHF | 10 | ||
1010 | Post office current account | CHF | 10 | ||
1020 | Bank account | CHF | 10 | ||
1030 | Bank account EUR | EUR | 10 | ||
1040 | Bank account USD | USD | 10 | ||
1090 | Internal transfers | CHF | 10 | ||
1091 | Transfer account for salaries | CHF | 10 | ||
1099 | Amounts to be clarified | CHF | 10 | ||
1100 | Due from Clients or Debtors | CHF | 10 | ||
1176 | Withholding tax | CHF | 10 | ||
1191 | Securities | CHF | 10 | ||
1300 | Prepaid expenses | CHF | 10 | ||
10 | Current assets | 1 | |||
1500 | Machinery | CHF | 14 | ||
1510 | Office equipment | CHF | 14 | ||
1512 | Store fixtures | CHF | 14 | ||
1520 | Office machinery | CHF | 14 | ||
1521 | IT Hardware | CHF | 14 | ||
1526 | Software | CHF | 14 | ||
1530 | Vehicles | CHF | 14 | ||
14 | Fixed Assets | 1 | |||
1 | TOTAL ASSETS | 00 | 1 | ||
LIABILITIES | |||||
2000 | Suppliers | CHF | 20 | ||
2100 | Due to banks short-term | CHF | 20 | ||
2300 | Accrued expenses | CHF | 20 | ||
20 | Short-term third party capital | 2 | |||
2400 | Due to banks | CHF | 24 | ||
2500 | Other long-term debts (non-onorous) | CHF | 24 | ||
2600 | Provisions | CHF | 24 | ||
24 | Long-term third party capital | 2 | |||
2800 | Share capital | CHF | 28 | ||
2850 | Private account | CHF | 28 | ||
2970 | Profit (Loss) carried forward | CHF | 28 | ||
297 | Profit/Loss for the period | CHF | 28 | 1 | |
28 | Equity | 2 | |||
2 | TOTAL LIALIBILITIES | 00 | 1 | ||
PROFIT & LOSS STATEMENT | |||||
REVENUE | |||||
3000 | Earnings from own products | CHF | 3 | ||
3400 | Earnings from services rendered | CHF | 3 | ||
3490 | Discounts | CHF | 3 | ||
3600 | Other revenues and services | CHF | 3 | ||
3710 | Own consumption | CHF | 3 | ||
3 | TOTAL REVENUE | 02 | 1 | ||
EXPENSES | |||||
4000 | Purchases | CHF | 4 | ||
4 | Total Purchases | 4-6 | |||
5600 | Salaries - Administration | CHF | 5 | ||
5700 | Contribution to old age insurance and unemployment | CHF | 5 | ||
5710 | Family allowances | CHF | 5 | ||
5720 | Contribution to pension funds | CHF | 5 | ||
5730 | Contribution to accident insurance | CHF | 5 | ||
5740 | Contribution to voluntary daily benefits insurance | CHF | 5 | ||
5790 | Source tax | CHF | 5 | ||
5820 | Travel and entertainment expenses effective | CHF | 5 | ||
5830 | Travel and entertainment expense allowance | CHF | 5 | ||
5880 | Other personal expenses | CHF | 5 | ||
5900 | Temporary staff | CHF | 5 | ||
5 | Total expenses for personnel | 4-6 | 1 | ||
Financial charges and revenue | |||||
6000 | Rental | CHF | 6 | ||
6030 | Incidental rent costs | CHF | 6 | ||
6100 | Maintenance, repairs and replacement of tangible assets | CHF | 6 | ||
6200 | Repairs | CHF | 6 | ||
6210 | Fuel | CHF | 6 | ||
6220 | Car insurance | CHF | 6 | ||
6260 | Car leasing and rental | CHF | 6 | ||
6270 | Car costs - private part | CHF | 6 | ||
6282 | Transportation expenses | CHF | 6 | ||
6300 | Insurance for damage of items | CHF | 6 | ||
6402 | Electricity | CHF | 6 | ||
6410 | Heating expenses | CHF | 6 | ||
6430 | Water | CHF | 6 | ||
6460 | Garbage | CHF | 6 | ||
6500 | Office supplies | CHF | 6 | ||
6503 | Technical magazines, newspapers, periodicals | CHF | 6 | ||
6510 | Phone | CHF | 6 | ||
6511 | Hosting at third party | CHF | 6 | ||
6513 | Postage | CHF | 6 | ||
6520 | Taxes and fees | CHF | 6 | ||
6521 | Donations | CHF | 6 | ||
6530 | Book-keeping fees | CHF | 6 | ||
6570 | IT costs including leasing | CHF | 6 | ||
6574 | Small investments | CHF | 6 | ||
6580 | Licenses and updates | CHF | 6 | ||
6583 | Consumables | CHF | 6 | ||
6641 | Customer support | CHF | 6 | ||
6800 | Depreciation and value adjustments of fixed assets | CHF | 6 | ||
6900 | Costs for bank interests | CHF | 6 | ||
6949 | Exchange rate loss | CHF | 6 | ||
6950 | Financial revenue | CHF | 6 | ||
6999 | Exchange rate profit | CHF | 6 | ||
8900 | Cantonal and communal taxes | CHF | 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 | |||||
,MAN1 | Maintenance 1 | CHF | MAN | ||
,MAN2 | Maintenance 2 | CHF | MAN | ||
,MAN3 | Maintenance 3 | CHF | MAN | ||
MAN | Total maintenance | ||||
;PB1 | Publicity 1 | CHF | PU | ||
;PB2 | Publicity 2 | CHF | PU | ||
PU | Total publicity | ||||
Ref.Currency | Currency | Text |
---|---|---|
CHF | EUR | Euro |
CHF | USD | US Dollar |