在此文中

    Balance sheet according Code of Obligations art. 959

    Switzerland
    Accounting report
    Business

    How to obtain the presentation of the Balance sheet according to article 959 of the Swiss Code of obligations without modifying your own Chart of accounts.

    直接在网页中打开Banana财务会计+

    无需任何安装，可以直接在您的浏览器上运行 Banana财务会计+。客制化您的模板，输入发生业务并将文件保存在您的电脑上。

    在浏览器中打开模板

    模板文件

    This accounting report file groups the accounts of the balance sheet according to the new Swiss Code of obligations (Art. 959a e 959b CO).

    Thanks to this resport is therefore possible to keep using a personal accounts grouping organization (or the old system) and then print the Balance Sheet according to the new system.

    For more information you can also visit the Accounting report file page.

     

    Saving the Accounting report file on your computer

    • Download the Accounting report file or open it from the program
    • Save the file under a new name
    • As a reference, use the numbering of the Group column

     

     

     

    Assigning the GR1 of the new system to the existing accounts

    • Open your own accounting file
    • Make the Gr1 column visible, from the Data menu, Columns setup command
    • For each account of the your chart of accounts, enter the corresponding number of the accounting report in the Gr1 column.
    • Example: in the cell (Gr1 column) corresponding to the cash account, enter the 1.1.A numbering that groups Liquidity and short-term assets listed in stock exchange, as shown in the accounting report.

     

     

     

    Printing the Report

    • Once the numbering of the Gr1 column is finished, launch the Enhanced Balance sheet with groups command (from the Account1 menu)
    • Under Chart of accounts -> Sections, activate the External accounting report checkbox and select Gr1 as Grouping column,
    • Using the Browse button, enter the path of the External accounting report file
    • Confirm with OK

    You will obtain the Balance sheet according to the new regulations

     

    模板预览

    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 1 1.1.A
      1010 Post office current account 1 1.1.A
      1020 Bank account 1 1.1.A
      1090 Internal transfers 1 1.1.A
             
      1100 Due from Clients or Debtors 1 1.1.B
    110   Total Clients CHF 1  
      1170 Recoverable VAT 1 1.1.C
      1176 Withholding tax 1 1.1.C
             
      1200 Goods for resale 1 1.1.D
             
      1300 Prepaid expenses 1 1.1.E
      1301 Accrued income 1 1.1.E
             
      1500 Machinery 1 1.2.C
      1510 Office equipment 1 1.2.C
      1512 Store fixture 1 1.2.C
      1520 Office machinery 1 1.2.C
      1521 Hardware 1 1.2.C
      1526 Software 1 1.2.D
      1530 Motor vehicles 1 1.2.C
      1600 Commercial buildings 1 1.2.C
      1610 Industrial buildings 1 1.2.C
    1   TOTAL ASSETS 00  
             
             
        LIABILITIES    
    200   Suppliers or Creditors 2  
      2100 Due to banks short-term 2 2.1.B
      2170 Due to employees and social security institutions 2 2.1.B
      2200A Automatic VAT 2 2.1.B
      2201 VAT payable 2 2.1.B
      2300 Accrued expenses 2 2.1.D
      2400 Due to banks long-term 2 2.2.A
      2800 Share capital 2 2.3.A
      2850 Private account 2 2.3.A
      2900 Legal reserves 2 2.3.C
      2990 Profit (Loss) carried forward 2 2.3.A
    299   Profit/Loss for the period 2  
    2   TOTAL LIABILITIES 00  
             
             
        PROFIT & LOSS STATEMENT    
             
        REVENUE    
      3000 Earnings from own products 3 4.1
      3090 Discounts on production 3 4.1
      3200 Earnings from resale 3 4.1
      3290 Discounts on resale 3 4.1
      3400 Earnings from services rendered 3 4.1
      3809 VAT flat tax rate 3  
      6850 Interest income bank and post office account 3 4.7
      6892 Exchange rate gain 3 4.7
      7000 Non-operating income 3 4.9
    3   TOTAL REVENUE 02  
             
        EXPENSES    
        Materials costs    
      4000 Raw materials 4 4.3
      4090 Discounts on materials 4 4.3
      4200 Expenses for goods for resale 4 4.3
      4400 Third party expenses 4 4.5
    4   Total material costs C  
             
        Personnel expenses    
      5000 Salaries 5 4.4
      5700 Contribution to old age insurance and unemployment 5 4.4
      5720 Contribution to pension funds 5 4.4
      5730 Contribution to accident insurance 5 4.4
      5740 Contribution to voluntary daily benefits insurance 5 4.4
      5790 Source tax 5 4.4
      5820 Travel and entertainment expenses effective 5 4.4
      5830 Travel and entertainment expense allowance 5 4.4
      5880 Other personal expenses 5 4.4
      5900 Temporary staff 5 4.4
    5   Total personnel expenses C  
             
        Other operating costs    
      6000 Rental 6 4.5
      6200 Repairs expenses 6 4.5
      6300 Elementary insurance or Damage by natural forces 6 4.5
      6400 Electricity 6 4.5
      6500 Office supplies 6 4.5
      6600 Advertising 6 4.5
      6700 Other costs 6 4.5
      6800 Interest expense bank overdrafts 6 4.7
      6842 Exchange rate loss 6 4.7
      6900 Amortization 6 4.6
      8900 Income Tax 6 4.10
    6   Total other operating costs C  
             
    C   TOTAL EXPENSES 02  
             
    02   Profit/Loss for Profit & Loss Statement 299  
             
    00   Difference should be = 0 (blank cell)    
             
        CLIENTS/DEBTORS    
             
        Clients/Debitors    
      100.A Client A 110A 1.1.B
      100.B Client B 110A 1.1.B
      100.C Client C 110A 1.1.B
      100.D Client D 110A 1.1.B
      100.E Client E 110A 1.1.B
    110A   Total Clients/Debitors 110  
             
             
        Suppliers/Creditors    
      200.A Suppliers A 200A 2.1.A
      200.B Suppliers B 200A 2.1.A
      200.C Suppliers C 200A 2.1.A
      200.D Suppliers D 200A 2.1.A
      200.E Suppliers E 200A 2.1.A
    200A   Total Suppliers/Creditors 200  
             
             
        Cost centers    
      .IMB Packaging    
      .MP Raw materials    
      .MS Subsidiary materials    
             
      ,BEN Gas and oil expense    
      ,MAN Maintenance machinery    
             
             
    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  
         

    请帮助我们完善必备文件

    我们非常欢迎您发送宝贵的反馈意见。

    请告诉我们什么主题需要更好的解释或如何才能更好的对其诠释。

    分享这篇文章: Twitter | Facebook | LinkedIn | Email