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The choice of accounting method affects how you monitor your business throughout the year. Some methods prioritize simplicity and liquidity, while others offer a more complete economic overview, including receivables and payables.
The table below helps you understand, based on your operating situation and legal requirements, which method is most suitable: the cash basis method, the hybrid accrual–cash method, or the accrual basis method (revenue-based accounting).
| If this is your situation… | Recommended method |
|---|---|
| You want a simple system based on cash in and out | Cash basis method |
| You mainly want to monitor your liquidity | Cash basis or hybrid cash–accrual method |
| You want to work simply during the year and add invoices at year-end | Hybrid cash–accrual method |
| You want a complete economic overview, including receivables and payables | Accrual basis method |
| You must prepare full financial statements during the year | Accrual basis method |
| In Switzerland, you exceed CHF 500,000 in annual turnover* | Accrual basis method (mandatory) |
* For sole proprietorships and partnerships. Legal entities are always required to use full accrual accounting.