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Small companies (chart of accounts SME short, without subgroups) | Double-entry
Switzerland
Double-Entry Accounting
Business
Ideal for management of the accounting of small companies. The structure of the Chart of accounts is simple, without subgroups. Contains cost centers.
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Company XX
Accounting 2020
Basic Currency: CHF
Double-entry
| Group | Account | Description | Sum In | Gr1 |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| ASSETS | ||||
| 1000 | Cash on hand | 1 | ||
| 1010 | Postal account | 1 | ||
| 1020 | Bank account | 1 | ||
| 1090 | Internal transfers | 1 | ||
| 1176 | Withholding tax | 1 | ||
| 1500 | Machinery | 1 | ||
| 1510 | Office equipment | 1 | ||
| 1512 | Store fixtures | 1 | ||
| 1520 | Office machinery | 1 | ||
| 1521 | IT Hardware | 1 | ||
| 1526 | Software | 1 | ||
| 1530 | Vehicles | 1 | ||
| 1 | TOTAL ASSETS | 00 | 1 | |
| LIABILITIES | ||||
| 2000 | Suppliers | 2 | ||
| 2100 | Due to banks short-term | 2 | ||
| 2200 | VAT Due | 2 | ||
| 2201 | VAT according to VAT report | 2 | ||
| 2300 | Accrued expenses | 2 | ||
| 2600 | Provisions | 2 | ||
| 2800 | Share capital | 2 | ||
| 2850 | Private account | 2 | ||
| 2970 | Profit (Loss) carried forward | 2 | ||
| 297 | Profit/Loss for the period | 2 | 1 | |
| 2 | TOTAL LIALIBILITIES | 00 | 1 | |
| PROFIT & LOSS STATEMENT | ||||
| REVENUE | ||||
| 3000 | Earnings from own products | 3 | ||
| 3400 | Earnings from services rendered | 3 | ||
| 3490 | Discounts | 3 | ||
| 3600 | Other revenues and services | 3 | ||
| 3710 | Own consumption | 3 | ||
| 3809 | VAT flat tax rate | 3 | ||
| 3 | TOTAL REVENUE | 02 | 1 | |
| EXPENSES | ||||
| 4000 | Purchases | 4 | ||
| 5600 | Salaries | 4 | ||
| 5710 | Family allowances | 4 | ||
| 5720 | Contribution to pension funds | 4 | ||
| 5730 | Contribution to accident insurance | 4 | ||
| 5740 | Contribution to voluntary daily benefits insurance | 4 | ||
| 5790 | Source tax | 4 | ||
| 5820 | Travel and entertainment expenses effective | 4 | ||
| 5830 | Travel and entertainment expense allowance | 4 | ||
| 6000 | Rental | 4 | ||
| 6030 | Incidental rent costs | 4 | ||
| 6100 | Maintenance, repairs and replacement of tangible assets | 4 | ||
| 6200 | Repairs & maintenance vehicles | 4 | ||
| 6210 | Vehicle fuel | 4 | ||
| 6220 | Vehicle insurance | 4 | ||
| 6282 | Transportation expenses | 4 | ||
| 6300 | Insurance for damage of items | 4 | ||
| 6400 | Energy and disposal costs | 4 | ||
| 6500 | Office supplies | 4 | ||
| 6510 | Phone | 4 | ||
| 6513 | Postal charges | 4 | ||
| 6520 | Fees and contributions | 4 | ||
| 6530 | Book-keeping fees | 4 | ||
| 6583 | Consumables | 4 | ||
| 6600 | Advertising | 4 | ||
| 6641 | Customer support | 4 | ||
| 6800 | Depreciation and value adjustments of fixed assets | 4 | ||
| 6900 | Financial costs | 4 | ||
| 6950 | Financial revenue | 4 | ||
| 8900 | Cantonal and communal taxes | 4 | ||
| 4 | TOTAL EXPENSES | 02 | ||
| 02 | Profit/Loss for Profit & Loss Statement | 297 | 1 | |
| 00 | Difference should be = 0 (blank cell) | |||
| 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 | |||
| ;PB1 | Publicity 1 | PU | ||
| ;PB2 | Publicity 2 | PU | ||
| PU | Total publicity | |||