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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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    Company XXX

    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 100  
      1010 Post office current account 100  
      1020 Bank account 100  
      1045 Credit cards / Debit cards 100  
    100   Cash and cash equivalents 10 1
             
      1060 Bonds and stocks 106  
    106   Short-term assets listed on the stock exchange 10  
             
      1090 Internal transfers 109  
      1091 Transfer account for salaries 109  
      1099 Clarification account 109  
    109   Transfer accounts 10  
             
      1100 Receivables from deliveries and services (debtors) 110  
      1109 Provision for doubtful debts 110  
    110A   Clients from register 110  
    110   Receivables from deliveries and services 10  
             
      1140 Advances and loans 114  
      1176 Withholding tax 114  
      1179 Tax at source 114  
      1180 AHV, IV, EO, ALV current account 114  
      1190 Various short-term receivables 114  
      1191 Deposits 114  
    114   Other short-term receivables 10  
             
      1200 Resale merchandise 120  
      1210 Raw materials 120  
      1230 Auxiliary material 120  
      1231 Consumables 120  
      1260 Finished products 120  
      1270 Semi-finished products 120  
      1280 Non-invoiced services 120  
    120   Inventories and non-invoiced services 10 1
             
      1300 Prepaid expenses 130  
      1301 Accrued income 130  
    130   Accrued income and prepaid expenses 10 1
             
    10   Current assets 1 1
             
      1400 Bonds and stocks 140  
      1440 Loans 140  
      1460 Loans/Mortgages to shareholder 140  
    140   Financial assets 14  
             
      1480 Participations 148  
    148   Participations 14  
             
      1500 Machinery and equipment 150  
      1510 Furniture and installations 150  
      1520 Office machines, information and communication technology 150  
      1530 Vehicles 150  
      1540 Tools and equipment 150  
    150   Movable tangible assets 14  
             
      1600 Commercial properties 160  
    160   Fixed tangible assets 14  
             
      1700 Patents, know-how, licences, rights and development 170  
      1710 Brands 170  
      1712 Models 170  
      1770 Goodwill 170  
    170   Intangible assets 14  
             
      1850 Unpaid share capital, nominal capital, participation certificate capital and foundation capital 180  
    180   Unpaid share capital or foundation capital 14  
             
    14   Fixed assets 1  
             
    1   Total assets 00  
             
             
        LIABILITIES    
             
      2000 Accounts payable (creditors) 200  
      2030 Advance payments from third parties 200  
    200A   Suppliers from register 200  
    200   Accounts payable 20 1
             
      2100 Short-term debt due to banks 210  
      2120 Financial leasing commitments 210  
      2140 Other onerous debts 210  
    210   Short-term interest-bearing debts 20  
             
      2200 VAT due 220  
      2201 VAT settlement account 220  
      2206 Withholding tax 220  
      2208 Direct taxes 220  
      2209 Tax at source 220  
      2210 Other short-term debts 220  
      2260 Debts due to shareholder 220  
      2269 Dividends 220  
      2270 AHV, IV, EO, ALV current account 220  
    220   Other short-term debts 20  
             
      2300 Accrued expenses 230  
      2301 Revenues received in advance 230  
      2330 Short-term provisions 230  
    230   Accruals and deferred income, short-term provisions 20  
             
    20   Short-term third party capital 2A  
             
      2400 Due to banks 240  
      2420 Financial leasing commitments 240  
      2430 Debenture loans 240  
      2450 Loans 240  
      2451 Mortgages 240  
    240   Long-term interest-bearing debts 24  
             
      2500 Other long-term debts (not interest-bearing) 250  
    250   Other long-term debts 24  
             
      2630 Provisions 260  
    260   Long-term provisions and similar statutory positions 24  
             
    24   Long-term third party capital 2A  
             
    2A   Third party capital 2  
             
      2800 Share capital, nominal capital, participation rights or foundation capital 280  
    280   Nominal capital or capital of the foundation 28  
      2900 Premium at foundation or in the event of a capital increase    
      2903 Legal reserves 290  
      2950 Legal retained earnings 290  
      2955 Revaluation reserve 290  
      2960 Optional retained earnings 290  
    290   Reserves 28  
      2965 Own shares, nominal shares, share certificates and participation certificates (negative) 296  
    296   Own shares, nominal shares, share certificates and participation certificates (negative) 28  
      2970 Profit or loss carried forward 297  
    2979   Profit or loss for the year 297  
    297   Profit or loss from Balance Sheet 28  
             
    28   Equity 2  
             
    2   Total liabilities 00 1
             
             
        PROFIT & LOSS STATEMENT    
             
      3000 Revenues from own products 30  
      3200 Revenues from resale merchandise 30  
      3400 Revenues from provided services 30  
      3600 Other revenues and services 30  
      3710 Own consumption 30  
      3800 Decrease in revenues 30  
      3805 Losses on receivables, changes in value adjustments 30  
      3810 Credit/debit card fees 30  
    30   Net amount from deliveries and services 3  
      3900 Changes in finished products inventories 39  
      3901 Changes in semi-finished products inventories 39  
      3940 Changes in non-invoiced services value 39  
    39   Changes in inventories and non-invoiced services 3  
    3   Revenues from supplies and services E1  
             
      4000 Material costs for production 4  
      4200 Merchandise costs for resale 4  
      4400 Expenses for services 4  
      4500 Energy consumption for production 4  
      4800 Discounts 4  
    4   Costs for material, goods, services and energy E1  
             
    E1   Gross operating result after deducting costs for materials and resale merchandise E2  
             
      5000 Salaries 5  
      5700 AHV, IV, EO, ALV contributions 5  
      5710 Family allowance 5  
      5720 Contribution to pension funds 5  
      5730 Contribution to accident insurance 5  
      5740 Daily sickness benefits insurance 5  
      5790 Tax at source 5  
      5800 Other personnel expenses 5  
      5810 Personnel training 5  
      5820 Travel expenses 5  
      5830 Management flat-rate expenses 5  
      5900 Benefits from third parties 5  
    5   Personnel expenses E2  
             
    E2   Gross operating result after deducting personnel expenses E3  
             
      6000 Rental 60  
      6040 Cleaning 60  
    60   Facility expenses 6  
      6100 Maintenance, repairs and replacement of movable tangible assets 61  
      6105 Leasing of movable tangible assets 61  
    61   Maintenance, repairs, replacements (MRR): leasing of movable tangible assets 6  
      6200 Repairs 62  
      6210 Petrol 62  
      6220 Liability insurance 62  
      6260 Vehicle leasing and rental 62  
      6270 Private share of vehicle expenses 62  
      6280 Freights 62  
    62   Vehicle and transport expenses 6  
      6300 Property insurance, charges, fees, permits 63  
    63   Property insurance, charges, fees, permits 6  
      6400 Electricity 64  
      6410 Heating 64  
      6430 Water 64  
      6460 Garbage 64  
    64   Energy and disposal costs 6  
      6500 Office equipment 65  
      6503 Specialist publications, newspapers, periodicals 65  
      6510 Telephone 65  
      6512 Internet 65  
      6513 Postal charges 65  
      6570 IT charges including leasing 65  
      6580 Licenses and updates expenses 65  
      6583 Consumables 65  
    65   Administrative and IT expenses 6  
      6600 Advertisements 66  
      6642 Gifts to customers 66  
    66   Advertising expenses 6  
      6700 Other operating expenses 67  
    67   Other operating expenses 6  
    6   Various operating expenses E3  
             
    E3   Operating result before depreciation and value adjustments, financial results and taxes (EBITDA) E4  
             
      6800 Depreciation and value adjustments to fixed assets 68  
    68   Depreciation and value adjustments to fixed assets E4  
             
    E4   Operating result before financial results and taxes (EBIT) E5  
             
      6900 Financial costs 69  
      6940 Bank costs 69  
      6950 Financial revenues 69  
    69   Financial costs and revenues E5  
             
    E5   Operating result before taxes (EBT) E6  
             
      7000 Ancillary activities revenues 7  
      7010 Ancillary activities costs 7  
      7500 Operational real estate revenues 7  
      7510 Operational real estate costs 7  
    7   Ancillary operating result E6  
             
      8000 Non-operating costs 8  
      8100 Non-operating revenues 8  
      8500 Extraordinary, non-recurring or unrelated to the period costs 8  
      8510 Extraordinary, non-recurring or unrelated to the period revenues 8  
    8   Non-operating, extraordinary, non-recurring or unrelated to the period result E6  
             
    E6   Profit or loss before taxes E7  
             
      8900 Direct taxes 89  
    89   Direct taxes E7  
             
    E7   Annual profit or loss 2979  
             
    00   Difference should be = 0 (blank cell)    
             
             
        Clients register    
      110001 Customer A CLI  
      110002 Customer B CLI  
      110003 Customer C CLI  
      110004 Customer D CLI  
      110005 Customer E CLI  
    CLI   Total clients 110A  
             
             
        Suppliers register    
      200001 Supplier A SUP  
      200002 Supplier B SUP  
      200003 Supplier C SUP  
      200004 Supplier D SUP  
      200005 Supplier E SUP  
    SUP   Total suppliers 200A  
             
             
        COST CENTERS    
             
      .PAC Packaging A INV  
      .RM Raw materials A INV  
      .AM Auxiliairy materials A INV  
    INV   Total inventories    
             
      ,MAN1 Maintenance 1 MAN  
      ,MAN2 Maintenance 2 MAN  
      ,MAN3 Maintenance 3 MAN  
    MAN   Total maintenance costs    
             
      ;ADV1 Advertising type 1 ADV  
      ;ADV2 Advertising type 2 ADV  
    ADV   Total advertising costs    
             
             
    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  
         

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