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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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    Modelvoorbeeld

    Company XX

    Accounting 2024

    Basic Currency: CHF

    Double-entry with VAT/Sales tax

    Table: Accounts
    Group 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    
             
    Table: VAT codes
    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  
         

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