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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 |