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Double Entry Accounting with chart of accounts SME short (until 500'000 CHF turnover) with VAT
Switzerland
Double-Entry Accounting with vat/sales tax
Business
Ideal to manage the accounts of a company with max. 500,000 CHF annual turnover. The structure of the chart of accounts corresponds to the Swiss SME chart of accounts. Contains cost centers.
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Company XX
Accounting 2024
Basic Currency: CHF
Double-entry with VAT/Sales tax
Group | Account | Description | Sum In | Gr1 |
---|---|---|---|---|
BALANCE SHEET | ||||
ASSETS | ||||
1000 | Cash on hand | 10 | ||
1010 | Postal account | 10 | ||
1020 | Bank account | 10 | ||
1090 | Internal transfers | 10 | ||
1091 | Transfer account for salaries | 10 | ||
1099 | Amounts to be clarified | 10 | ||
1100 | Due from Clients or Debtors | 10 | ||
1176 | Withholding tax | 10 | ||
1199 | Securities | 10 | ||
1300 | Prepaid expenses | 10 | ||
10 | Current assets | 1 | ||
1500 | Machinery | 14 | ||
1510 | Office equipment | 14 | ||
1512 | Store fixtures | 14 | ||
1520 | Office machinery | 14 | ||
1521 | IT Hardware | 14 | ||
1526 | Software | 14 | ||
1530 | Vehicles | 14 | ||
14 | Fixed Assets | 1 | ||
1 | TOTAL ASSETS | 00 | 1 | |
LIABILITIES | ||||
2000 | Suppliers | 20 | ||
2100 | Due to banks short-term | 20 | ||
2200 | VAT Due | 20 | ||
2201 | VAT according to VAT report | 20 | ||
2300 | Accrued expenses | 20 | ||
20 | Short-term third party capital | 2 | ||
2400 | Due to banks | 24 | ||
2500 | Other long-term debts (non-onorous) | 24 | ||
2600 | Provisions | 24 | ||
24 | Long-term third party capital | 2 | ||
2800 | Share capital | 28 | ||
2850 | Private account | 28 | ||
2970 | Profit (Loss) carried forward | 28 | ||
297 | Profit/Loss for the period | 28 | 1 | |
28 | Equity | 2 | ||
2 | TOTAL LIALIBILITIES | 00 | 1 | |
PROFIT & LOSS STATEMENT | ||||
REVENUE | ||||
3000 | Earnings from own products | 3 | ||
3400 | Earnings from services rendered | 3 | ||
3490 | Discounts | 3 | ||
3600 | Other revenues and services | 3 | ||
3710 | Own consumption | 3 | ||
3809 | VAT flat tax rate | 3 | ||
3 | TOTAL REVENUE | 02 | 1 | |
EXPENSES | ||||
4000 | Purchases | 4 | ||
4 | Total Purchases | 4-6 | ||
5600 | Salaries - Administration | 5 | ||
5710 | Family allowances | 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 | ||
5820 | Travel and entertainment expenses effective | 5 | ||
5830 | Travel and entertainment expense allowance | 5 | ||
5880 | Other personal expenses | 5 | ||
5900 | Temporary staff | 5 | ||
5 | Total expenses for personnel | 4-6 | 1 | |
6000 | Rental | 6 | ||
6030 | Incidental rent costs | 6 | ||
6100 | Maintenance, repairs and replacement of tangible assets | 6 | ||
6200 | Repairs & maintenance vehicles | 6 | ||
6210 | Vehicle fuel | 6 | ||
6220 | Vehicle insurance | 6 | ||
6282 | Transportation expenses | 6 | ||
6300 | Insurance for damage of items | 6 | ||
6400 | Energy and disposal costs | 6 | ||
6500 | Office supplies | 6 | ||
6503 | Technical magazines, newspapers, periodicals | 6 | ||
6510 | Phone | 6 | ||
6511 | Hosting at third-party | 6 | ||
6513 | Postal charges | 6 | ||
6520 | Fees and contributions | 6 | ||
6521 | Donations | 6 | ||
6530 | Book-keeping fees | 6 | ||
6574 | Small investments | 6 | ||
6583 | Consumables | 6 | ||
6600 | Advertising | 6 | ||
6641 | Customer support | 6 | ||
6642 | Gifts to customers | 6 | ||
6800 | Depreciation and value adjustments of fixed assets | 6 | ||
6900 | Financial costs | 6 | ||
6950 | Financial revenue | 6 | ||
8900 | Cantonal and communal taxes | 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 | ||||
.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 | |||
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 | ||