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Switzerland - Chart of Accounts-7


  • 1 - 1 - Assets - Bgq - Bgq
    • 10 - Current Assets - Bgq
      • 100 - Cash and Securities - Bgq
        • 1000 - Cash in Office - Bgq
      • 110 - Accounts Receivable - Bgq
        • 1100 - A/R from Goods & Services - Bgq
        • 1109 - A/R Debtor Write offs - Bgq
        • 1170 - VAT - input (Goods & Services) - Bgq
        • 1171 - VAT - input (Investments & Other expenses) - Bgq
        • 1176 - A/R - Withholding Tax - Bgq
        • 1190 - A/R - Other - Bgq
      • 120 - Inventories - Bgq
        • 1200 - Traded Goods - Bgq
        • 1210 - Raw Materials - Bgq
        • 1260 - Finished (Manufactured) - Bgq
        • 1270 - Work In Progress (WIP) - Bgq
      • 130 - Accruals Revenue (Expenses) / Advance payments - Bgq
        • 1300 - Accruals Revenue (Deferred Expenses) / Advance payments - Bgq
      • 102 - Bank Accounts - Bgq
        • 1021 - Bank - UBS - Bgq
    • 14 - Capital Assets - Bgq
      • 140 - Financial Assets - Bgq
        • 1400 - Securities - Bgq
        • 1440 - Loan (Asset) - Bgq
    • 15 - Movable Assets - Bgq
      • 150 - Movable Assets - Bgq
        • 1500 - Machinery - Bgq
        • 1509 - Accumulated Depr. Machinery - Bgq
        • 1530 - Vehicles - Bgq
        • 1540 - Tools - Bgq
        • 1510 - Equippment - Bgq
        • 1519 - Accumulated Depr. (Equippment) - Bgq
        • 1539 - Accumulated Depr. Vehicles - Bgq
        • 1549 - Accumulated Depr. (Tools) - Bgq
        • 1520 - Office Equipment (incl. IT) - Bgq
        • 1529 - Accumulated Depr Office Equipment - Bgq
    • 16 - Immovable Assets - Bgq
      • 160 - Immovable Assets - Bgq
        • 1600 - Real Estate - Bgq
        • 1609 - Accumulated Depr. - Bgq
    • 17 - Intangibles Assets - Bgq
      • 170 - Intangibles Assets - Bgq
        • 1700 - Patents, Licenses - Bgq
    • 18 - Unpaid Capital - Bgq
      • 180 - Unpaid Capital - Bgq
        • 1850 - Unpaid Capital - Bgq
    • 19 - Temporary Account - Bgq
  • 2 - Liability - Bgq
    • 20 - Current Liabilities - Bgq
      • 200 - Account Payable - Bgq
        • 2000 - A/P from Goods & Services - Bgq
        • 2030 - A/P Advance Payments Recieved - Bgq
      • 210 - Loans - Bgq
        • 2100 - Bank Overdrafts - Bgq
        • 2101 - Short Term Loan from Prof XYZ - Bgq
        • 2102 - Short Term Loan from Herr ABC - Bgq
      • 220 - Other Current Liabilities - Bgq
      • 230 - Deferred Revenue (Accrued Expenses) / Advance Reciepts - Bgq
        • 2300 - Deferred Revenue (Accrued Expenses) / Advance Reciepts - Bgq
        • 2330 - Provisions (Short term) - Bgq
    • 24 - Long Term Liabilities - Bgq
      • 2430 - Debentures - Bgq
      • 2450 - Loans - Bgq
      • 2451 - Mortgages - Bgq
    • 26 - Provisions - Bgq
      • 2600 - Long Term Provisions - Bgq
  • 3 - Revenue (Goods & Services) - Operating - Bgq
    • 3000 - Sales (Manufactured) - Bgq
    • 3200 - Sales (Trade) - Bgq
    • 3400 - Sales (Services) - Bgq
    • 3600 - Sales (Other) - Bgq
    • 3805 - Write Offs / Bad Debt - Bgq
    • 3900 - Inventory Changes - Bgq
  • 4 - Expenses (Goods & Services) - Bgq
    • 4000 - Cost (Raw Materials) - Bgq
    • 4200 - Cost (Trade) - Bgq
    • 4400 - Cost (Purchased Services) - Bgq
    • 4500 - Expenses included in valuation - Bgq
  • 5 - Expenses (Staff) - Bgq
    • 5000 - Wages & Salaries - Bgq
    • 5700 - Costs (Social Benefit) - Bgq
    • 5800 - Costs (Other) - Bgq
  • 6 - Expenses (Depreciation, Financing) - Bgq
    • 6800 - Depreciations - Bgq
    • 6000 - Rent - Bgq
    • 6100 - Maintenance & Repairs - Bgq
    • 6200 - Vehicle - Bgq
    • 6300 - Insurance Premiums - Bgq
    • 6400 - Energy & Disposal - Bgq
    • 6500 - Administration - Bgq
    • 6600 - Promotions and Advertising - Bgq
    • 6700 - Other - Bgq
    • 6900 - Financial Expenses - Bgq
    • 6950 - Financial Revenues - Bgq
  • 7 - Profit (or Loss) from Non Core Business - Bgq
    • 7000 - Non Core Revenues - Bgq
    • 7010 - Non Core Expenses - Bgq
    • 7500 - Revenue from Real Estate - Bgq
    • 7510 - Expenses from Real Estate - Bgq
  • 8 - Expenses (Revenue) from Non-operational, non-recurring - Bgq
    • 8000 - Non-operations Expenses - Bgq
    • 8100 - Non operational Revenues - Bgq
    • 8500 - Extraordinary Expenses - Bgq
    • 8510 - Extraordinary Revenues - Bgq
    • 8900 - Direct Taxes - Bgq
  • 28 - Equity - Bgq
    • 280 - Equity of Limited Company - Bgq
      • 2800 - Share Capital - Bgq
      • 2960 - Retained Earnings - Bgq
      • 2970 - Opening Balances - Bgq

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