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Sole proprietorship | SME | Simplified plan | Double-Entry Multi-Currency Accounting

Switzerland
Double-Entry Accounting with foreign currencies
Business

Ideal model for a sole proprietorship with accounts in multiple currencies in addition to the base currency. This file is designed for businesses that use currencies other than their base currency. It includes dedicated columns and an Exchange Rates table where you can set the exchange rate freely. Each time you record a transaction, the program automatically calculates the equivalent value in the base currency. Exchange rate differences are also calculated automatically. You can set up a second currency to present reports and balance sheets abroad, with balances available in both the base currency and the secondary currency. Open the model from our WebApp or directly from the program, and save the file on your computer.

Abrir na Banana WebApp

Abra a Banana Accounting Plus no seu navegador sem qualquer instalação. Personalize o modelo, introduza as transacções e guarde o ficheiro no seu computador.

Open template in WebApp

Template documentation

The multi-currency model based on double-entry accounting, this model allows you to manage accounts in foreign currencies as well as the base currency.

Create your File

  • Open the template using the Banana Accounting Plus WebApp.
    Use the command File > File Properties to set the period, your company name, and the base currency (you can manage your budget and accounting in any currency).
    Use the command File > Save As to save the file. It's helpful to include the company name and year in the file name, e.g., "Rossi-SA-20xx.ac2".
  • In the Exchange Rates Table, set the foreign currencies always in reference to the base currency and their exchange rates. Opening exchange rates are only set the first time you use Banana Accounting. When transitioning to a new year, these rates will be automatically carried over based on the closing rates entered as of 31.12.

ATTENTION: If you close the browser without saving, the data you entered will be lost. Always save the file on your computer.

To reopen the saved file, click File > Open.

In our Documentation, you will find detailed explanations and topics related to multi-currency accounting, including:

Template preview

Company XX

Accounting 2024

Basic Currency: CHF

Double-entry with foreign currencies

Table: Accounts
Group 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      
           
           
Table: Exchange rates
Ref.Currency Currency Text
CHF EUR Euro
CHF USD US Dollar

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