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    Multi-Currency Accounting with VAT, chart of accounts SME short (until 500'000 CHF turnover)

    Switzerland
    Double-Entry Accounting with vat/sales tax and foreign currencies
    Business

    Ideal for companies with VAT, that do not exceed the annual turnover of CHF 500,000.00. Also includes accounts in foreign currencies and cost centers.

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    Company XX

    Accounting 2022

    Basic Currency: CHF

    Double-entry with foreign currencies and VAT/Sales tax

    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 CHF 10  
      1040 Bank account USD CHF 10  
      1090 Internal transfers EUR 10  
      1091 Transfer account for salaries USD 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  
      2200 VAT Due CHF 20  
      2201 VAT according to VAT report CHF 20  
      2300 Accrued expenses CHF 20  
    20   Short-term third party capital   2  
               
      2400 Due to banks CHF 24  
      2420 Financial leasing commitments 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 LIABILITIES   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  
      3809 VAT flat tax rate 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
               
      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  
      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  
      6642 Gifts to customers 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: VAT codes
    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  
    Table: Exchange rates
    Ref.Currency Currency Text
    CHF EUR Euro
    CHF USD US Dollar

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