Chart of accounts for SMEs

The advantages of a chart of accounts:

  • Standardization of accounting
  • Specification of a system
  • Submission when developing a chart of accounts (checklist)
  • Comparability within the group and between companies
  • Ease of interpretation
  • Ease of work for everyone who deals professionally with bookkeeping (auditors, bookkeepers, controllers, auditors, tax officials, trustees)

Balance sheet

1 active

10 current assets

100 Cash and cash equivalents and securities
110 claims
110 Trade accounts receivable
Services to third parties
111 Trade accounts receivable
Performance opposite
Group companies
112 Trade accounts receivable
Services to shareholders
114 Other short-term receivables
to third parties
115 Other short-term receivables
towards group companies
116 Other short-term receivables
towards shareholders
117 Claims against state governments
118 Unpaid share capital
119 Other current receivables
120 inventories and work in progress
130 Accruals and deferrals

14 Fixed Assets

140 Financial Assets
140 Fixed asset securities
141 Other financial assets
142 holdings
144 Long-term receivables from
Third party
145 Long-term receivables from
Group companies
146 Long-term receivables from
149 Treasury shares
150 movable tangible assets
150 machines and apparatus
151 Furniture and Equipment
152 office machines, IT systems,
Communication systems
153 vehicles
154 Tools and Equipment
155 storage facilities
157 Fixed facilities and installations
159 Other tangible fixed assets
160 Property, plant and equipment
170 Intangible assets
170 patents, know-how, recipes
171 brands, samples, models, plans
172 licenses, concessions,
Usage rights, company rights
173 copyrights, publishing rights,
Contract rights
177 goodwill
179 Other intangible assets
18 Capitalized expenses and active adjustment items
180 Capitalized expenses and adjustment entries
180 founding capital increase and
Organizational effort
181 Loan and bond discounts
182 Research and development expenses
184 Other capitalized expenses
185 Unpaid share capital
190 External assets

2 passives

20 Short-term borrowed capital

200 short-term liabilities
Supplies and services
200 short-term liabilities
Supplies and services
203 Advance payments from customers
205 Trade payables and
Performance opposite
Group companies
206 Trade payables and
Services to shareholders
210 Current financial liabilities
210 Short-term bank liabilities
212 Change Obligations
214 other short-term
Financial liabilities to
Third party
215 Current financial liabilities
towards group companies
216 Current financial liabilities
towards shareholders
217 Current financial liabilities
towards pension funds
218 Part of
long-term financial liabilities
220 Other current liabilities
220 liabilities to
government agencies
221 Other current liabilities
to third parties
223 Dividends due and
Bond rates
229 profit distributions
230 Accruals and deferrals, short-term
230 Accruals and deferrals
233 Short-term provisions
Supplies and services
234 Short-term provisions for

24 Long-term debt

240 Long-term financial liabilities
240 long-term bank liabilities
242 Long-term lease liabilities
244 Mortgage Liabilities
246 bond issue
250 Other long-term liabilities
250 long-term
Loan liabilities to
Third party
255 Long-term liabilities
towards group companies
256 Long-term liabilities
towards shareholders
257 Long-term liabilities
towards pension funds
260 long-term provisions

27 Outside capital

270 External liabilities

28 Equity

280 capital / private

280 equity, share capital,
Share capital
285 private account (sole proprietorships and
290 reserves, retained earnings
290 Legal Reserves
291 Other reserves
299 retained earnings

Source: SME chart of accounts, Walter Sterchi, Swiss Trade Association