Why a chart of accounts?
A chart of accounts enables a company to classify its operations in the appropriate accounts, so that it knows where and how money goes and comes in.
In Switzerland, there is no chart of accounts as such. In fact, the Swiss Confederation gives companies carte blanche as to how they use their accounts.
This means that the chart of accounts can be adapted and modified to suit your company's needs.
The Swiss Chart of Accounts is presented in the form of categories and sub-categories.
Chart of accounts for SMEs
1 Assets
10 Current assets
100 Cash and cash equivalents
- 1000 Case
- 1020 Bank (credit)
- 1021 Poste (credit note)
106 Listed short-term assets
- 1060 Securities
110 Trade receivables
- 1100 Trade accounts receivable
- 1101 Credit card receivables
- 1109 Provision for credit losses (Ducroire)
114 Other short-term receivables
- 1140 Advances and loans granted
- 1170 VAT input tax (materials, goods)
- 1171 VAT input tax (investments and ACE)
- 1174 Correction of input tax
- 1176 Withholding tax recoverable
- 1190 Other short-term receivables
120 Inventories and unbilled services
- 1200 Merchandise stock (goods f/sales)
- 1210 Equipment inventory
- 1260 Semi-finished and finished products
- 1270 Unbilled work in progress
- 1280 Unbilled services
130 Prepayments and accrued income
- 1300 Prepayments and accrued income (transitional assets)
14 Non-current assets
140 Long-term investments
- 1400 Long-term securities
- 1440 Long-term loans
- 1441 Mortgage loans
148 Equity interests
- 1480 Equity interests
150 Movable tangible assets
- 1500 Machines
- 1509 Accumulated machine depreciation
- 1510 Furniture and fittings
- 1519 Accumulated depreciation on furniture and fixtures
- 1520 Office equipment
- 1529 Accumulated depreciation office equipment
- 1530 Vehicles
- 1539 Accumulated vehicle depreciation
- 1540 Tools
- 1549 Accumulated tool depreciation
- 1550 Storage facilities
- 1559 Accumulated depreciation on storage facilities
160 Property, plant and equipment - buildings
- 1600 Buildings (operating)
- 1609 Accumulated building depreciation (operating)
- 1660 Property (non-operating)
- 1669 Accumulated building depreciation
170 Intangible fixed assets
- 1700 Patents
- 1709 Accumulated patent amortization
- 1720 Licenses
- 1729 Accumulated amortization of licenses
- 1770 Goodwill
- 1779 Accumulated goodwill amortization
180 Unpaid share capital
- 1850 Unpaid share capital
2 Liabilities
20 Current liabilities
200 Trade payables (purchases and services)
- 2000 Purchases and services payable
210 Interest-bearing borrowings
- 2100 Bank liabilities
- 2101 Post
- 2108 Mortgages
- 2140 Short-term borrowings
- 2141 Other borrowings (with interest)
220 Other current liabilities
- 2200 VAT due
- 2206 Withholding tax due
- 2210 Other current liabilities (interest-free)
- 2261 Dividends
- 2262 Directors' fees
- 2270 Social security liabilities
230 Accruals and deferred income
- 2300 Accruals and deferred income (accrued liabilities)
- 2330 Short-term provisions
24 Long-term debt
240 Interest-bearing long-term debt
- 2430 Bond issues
- 2450 Long-term borrowings
- 2451 Mortgages
250 Other long-term debt
- 2500 Other long-term debt (interest-free)
260 Long-term provisions and legal provisions
- 2600 Provisions
28 Shareholders' equity
280 Share capital
- 2800 Share capital (SA) / capital stock (Sàrl)
29 Shareholders' equity
290 Reserves - profits - losses
- 2900 Legal reserve from capital
- 2950 Legal reserve from net income
- 2960 Retained earnings
- 2970 Profit or loss brought forward
- 2979 Profit or loss for the year
- 2980 Own shares
28 Shareholders' equity (sole proprietorship)
- 2800 Own capital
- 2850 Private account
- 2891 Profit or loss for the year
3 Revenue from the sale of goods and services
- 3000 Sales of manufactured products
- 3200 Sales of goods
- 3400 Sales of services
- 3410 Transportation products
- 3420 Fee income
- 3600 Other products
- 3700 Self-service
- 3805 Losses on receivables, change in del credere
- 3900 Change in inventories of semi-finished and finished products
- 3920 Change in unbilled work-in-progress
- 3940 Change in value of unbilled services
4 Cost of materials, goods, third-party services and energy
- 4000 Production material expenses
- 4200 Cost of goods sold
- 4400 Expenses for services and work provided by third parties
- 4500 Energy costs for production
- 4660 Provision for warranty work
5 Personnel expenses
- 5000 Salaries
- 5700 Social security charges
- 5800 Other personnel expenses
6 ACE, depreciation, amortization and financial result
- 6000 Premises expenses
- 6100 Plant maintenance, repairs and replacement
- 6200 Vehicle expenses
- 6300 Insurance costs
- 6400 Energy costs (incl. waste disposal)
- 6500 Administrative expenses
- 6570 Computer expenses
- 6600 Advertising
- 6700 Other operating expenses
- 6800 Depreciation and amortization
- 6900 Financial expenses
- 6950 Financial income
7 Income from ancillary operating activities
- 7000 Accessory products
- 7010 Ancillary expenses
- 7500 Income from real estate
- 7510 Building expenses
8 Non-operating, extraordinary, one-off or non-period income and expenses
- 8000 Non-operating expenses
- 8010 Property expenses (non-operating)
- 8100 Non-operating income
- 8110 Property income (non-operating)
- 8500 Extraordinary expenses
- 8510 Extraordinary income
- 8900 Direct taxes
9 Closure
- 9200 Profit or loss for the year
Download the Swiss Chart of Accounts in PDF
Download our Swiss Chart of Accounts as a PDF or print it out, so you can consult it at any time, even without an Internet connection.
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