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Double-Entry Accounting with vat/sales tax Customers and Suppliers
Switzerland
Double-Entry Accounting with vat/sales tax
Education
Template with sample bookings for managing customers and suppliers.
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My Company
Accounting 2022
Basic Currency: CHF
Double-entry with VAT/Sales tax
| Group | Account | Description | Sum In | Gr1 |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| ASSETS | ||||
| 1000 | Cash on hand | 1 | ||
| 1010 | Post office current account | 1 | ||
| 1020 | Bank account | 1 | ||
| 1090 | Internal transfers | 1 | ||
| 1100 | Due from Clients or Debtors | 1 | ||
| 110 | Total Clients CHF | 1 | 1 | |
| 1170 | Recoverable VAT | 1 | ||
| 1176 | Withholding tax | 1 | ||
| 1200 | Goods for resale | 1 | ||
| 1300 | Prepaid expenses | 1 | ||
| 1301 | Accrued income | 1 | ||
| 1500 | Machinery | 1 | ||
| 1510 | Office equipment | 1 | ||
| 1512 | Store fixture | 1 | ||
| 1520 | Office machinery | 1 | ||
| 1521 | IT Hardware | 1 | ||
| 1526 | Software | 1 | ||
| 1530 | Motor vehicles | 1 | ||
| 1600 | Commercial buildings | 1 | ||
| 1610 | Industrial buildings | 1 | ||
| 1 | TOTAL ASSETS | 00 | 1 | |
| LIABILITIES | ||||
| 200 | Suppliers or Creditors | 2 | 1 | |
| 2100 | Total Suppliers CHF | 2 | ||
| 2170 | Due to banks short-term | 2 | ||
| 2200A | Automatic VAT | 2 | ||
| 2200 | VAT payable | 2 | ||
| 2300 | Accrued expenses | 2 | ||
| 2400 | Due to banks long-term | 2 | ||
| 2800 | Share capital | 2 | ||
| 2850 | Private account | 2 | ||
| 2900 | Legal reserves | 2 | ||
| 2990 | Profit (Loss) carried forward | 2 | ||
| 2991 | Profit/Loss for the period | 2 | 1 | |
| 2 | TOTAL LIABILITIES | 00 | 1 | |
| PROFIT & LOSS STATEMENT | ||||
| REVENUE | ||||
| 3000 | Earnings from own products | 3 | ||
| 3090 | Discounts on production | 3 | ||
| 3200 | Earnings from resale | 3 | ||
| 3290 | Discounts on resale | 3 | ||
| 3400 | Earnings from services rendered | 3 | ||
| 6850 | Earned interests | 3 | ||
| 6892 | Exchange rate profit | 3 | ||
| 7000 | Earnings from accessory activity | 3 | ||
| 3 | TOTAL REVENUE | 02 | 1 | |
| EXPENSES | ||||
| Material, goods and third-party services | ||||
| 4000 | Raw materials | 4 | ||
| 4090 | Discounts | 4 | ||
| 4200 | Expenses for goods for resale | 4 | ||
| 4400 | Third party expenses | 4 | ||
| 4 | Total Material, goods and third-party services | C | ||
| 1 | ||||
| Expenses for personnel | ||||
| 5000 | Salaries production | 5 | ||
| 5700 | Contribution to old age insurance and unemployment | 5 | ||
| 5720 | Contribution to pension funds | 5 | ||
| 5730 | Contribution to accident insurance | 5 | ||
| 5740 | Contribution to voluntary daily benefits insurance | 5 | ||
| 5790 | Imposta alla fonte | 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 | C | 1 | |
| General expenses | ||||
| 6000 | Rental | 6 | ||
| 6200 | Repairs expenses | 6 | ||
| 6300 | Insurance | 6 | ||
| 6400 | Gas, water, electricity | 6 | ||
| 6500 | Office supplies | 6 | ||
| 6600 | Advertising | 6 | ||
| 6700 | Other expenses | 6 | ||
| 6800 | Interest expense bank overdrafts | 6 | ||
| 6842 | Exchange rate loss | 6 | ||
| 6900 | Amortization | 6 | ||
| 8900 | Taxes | 6 | ||
| 6 | Total General expenses | C | 1 | |
| C | TOTAL EXPENSES | 02 | 1 | |
| 02 | Profit(-)/Loss(+) for Profit & Loss Statement | 2991 | 1 | |
| 00 | Difference should be = 0 (or empty) | |||
| Customers/Debtors | ||||
| 110001 | Customer A | 110A | ||
| 110002 | Customer B | 110A | ||
| 110003 | Customer C | 110A | ||
| 110004 | Customer D | 110A | ||
| 110005 | Customer E | 110A | ||
| 110A | Total Customers | 110 | 1 | |
| Suppliers/Creditors | ||||
| 200001 | Supplier A | 200A | ||
| 200002 | Supplier B | 200A | ||
| 200003 | Supplier C | 200A | ||
| 200004 | Supplier D | 200A | ||
| 200005 | Supplier E | 200A | ||
| 200A | Total Suppliers | 200 | 1 | |
| VAT Code | Description | %VAT |
|---|---|---|
| Explanations | ||
| V = Sales (200) | ||
| VS = Discount sales and services (235) | ||
| B = Acquisition tax (380) | ||
| 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-2018.20211210 | ||
| Last update: 10.12.2021 | ||
| 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 |
| V80 | Sales and services 8.0% | 8.00 |
| V77-B | Sales and services 7.7% (chosen) | 7.70 |
| V80-B | Sales and services 8.0% (chosen) | 8.00 |
| V25-N | Sales and services 2.5% 2018 | 2.50 |
| V25 | Sales and services 2.5% 2017 | 2.50 |
| 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 |
| VS80 | Discount Sales and services 8.0% | 8.00 |
| VS25-N | Discount Sales and services 2.5% 2018 | 2.50 |
| VS25 | Discount Sales and services 2.5% 2017 | 2.50 |
| 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 2017 | |
| F2 | 2. Flat tax rate 2017 | |
| FS1 | Discount Sales and services 1. Flat tax rate 2017 | |
| FS2 | Discount Sales and services 2. Flat tax rate 2017 | |
| 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 (321-331) | ||
| B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
| B80 | Acquisition tax 8% (With VAT/Sales tax) | 8.00 |
| B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
| B80-1 | Acquisition tax 8% (Without VAT/Sales tax) | 8.00 |
| B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
| B80-2 | Acquisition tax 8% (VAT/Sales tax amount) | 8.00 |
| Total Tax on purchases (380-381) | ||
| 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 |
| M80 | Purchase of material and services 8.0% (With VAT/Sales tax) | 8.00 |
| M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
| M80-1 | Purchase of material and services 8.0% (Without VAT/Sales tax) | 8.00 |
| M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
| M80-2 | Purchase of material and services 8.0% (VAT/Sales tax amount) | 8.00 |
| M25 | Purchase of material and services 2.5% | 2.50 |
| 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 |
| I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
| I80 | Investment and operating expenses 8.0% | 8.00 |
| I25 | Investment and operating expenses 2.5% | 2.50 |
| 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 |
| K80-A | Subsequent adjustment of prior tax 8 % (410) | 8.00 |
| K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
| K80-B | Corrections of prior tax 8% (415) | 8.00 |
| K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
| K80-C | Reductions of the deduction of prior tax 8% (420) | 8.00 |
| 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 |