Swiss Chart of Accounts 2023

Swiss Chart of Accounts
The Chart of Accounts is a list of the most important accounts used by companies in all sectors.

Table of contents

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
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 Ancillary revenues 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

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