The Karpeo guide · Accounting
Swiss chart of accounts: account numbers and examples
A chart of accounts gives every transaction a consistent place in your books. This guide explains the Swiss SME structure, translates commonly used accounts into English and shows how to adapt the framework to your business.
By Sarah Prieur · Swiss certified accountant
Key takeaways
- A chart of accounts is an organised list of account codes and names. The general ledger contains the entries recorded in those accounts.
- The Swiss SME chart is a widely used reference, not a federal requirement to use one fixed set of account numbers.
- Classes 1 and 2 cover the balance sheet; classes 3 to 8 cover profit and loss; class 9 supports closing.
- Adapt equity accounts to your legal form and use customer, supplier and project records rather than creating unnecessary general ledger accounts.
Chart of accounts, ledger and trial balance
The chart of accounts is the structure used to classify transactions. In Switzerland, you may also see the French term plan comptable or German Kontenplan. It lists account numbers, names and their place in financial reporting.
| Term | Purpose |
|---|---|
| Chart of accounts | Defines the accounts available for recording transactions. |
| General ledger | Holds the entries and balances for each account. |
| Trial balance | Summarises account balances at a given date for review and preparation of the accounts. |
Swipe sideways to see the full table.
These terms are related but not interchangeable. Downloading a chart of accounts gives you a framework; it does not create a complete bookkeeping system or establish that your opening balances are correct.
The structure is hierarchical: class 1 represents assets, group 10 current assets and account 1020 a bank account. If you hold several bank accounts or currencies, separate ledger accounts can make reconciliation clearer.
The nine classes in the Swiss SME chart
The standard SME framework groups accounts according to their role in the financial statements. Class 2 includes both liabilities and equity, so it should not be translated simply as “debts”. Class 6 also includes depreciation and financial items, not only day-to-day overheads.
| Class | English description | Typical items |
|---|---|---|
| 1 | Assets | Cash, bank, receivables, inventory and equipment. |
| 2 | Liabilities and equity | Trade payables, loans, capital and retained earnings. |
| 3 | Operating revenue | Goods sold and service fees. |
| 4 | Materials, goods and purchased services | Goods for resale and directly purchased services. |
| 5 | Personnel expenses | Salaries and employer social insurance contributions. |
| 6 | Other operating expenses, depreciation and financial result | Rent, IT, depreciation and interest. |
| 7 | Ancillary operating activities | Income and expenses from secondary activities. |
| 8 | Non-operating and exceptional items, and direct taxes | Items allocated to these reporting categories. |
| 9 | Closing accounts | Technical closing and result-transfer accounts. |
Swipe sideways to see the full table.
The account should reflect the nature of the transaction. A capitalised computer purchase and an IT subscription from the same supplier can belong in different accounts. Likewise, whether an item is an asset or an expense cannot be decided solely from the supplier’s name.
Common Swiss account numbers in English
The following is a practical, shortened selection based on the Swiss SME framework. The English labels are explanatory translations, not an official English edition or an import-ready chart. Confirm the grouping and configuration in your software before use.
| Account | English label | Typical use |
|---|---|---|
| 1000 | Cash | Physical cash held by the business. |
| 1020 | Bank | Main bank account. |
| 1045 | Card settlement clearing | Amounts passing through credit and debit card settlement. |
| 1100 | Trade receivables | Outstanding customer invoices. |
| 1109 | Allowance for receivables | Valuation adjustment for collection risk. |
| 1170 | Input VAT on direct purchases | Recoverable input VAT relating to relevant class 4 purchases. |
| 1171 | Input VAT on other purchases | Recoverable input VAT on investments and other relevant costs. |
| 1200 | Inventory | Goods held in stock. |
| 1280 | Unbilled services | Completed services not yet invoiced, appropriately documented. |
| 1300 | Prepayments and accrued income | Asset-side period-end adjustments. |
| 1500 | Machinery | Production machinery and equipment. |
| 1510 | Furniture and fittings | Capitalised furniture and fixtures. |
| 1520 | IT equipment | Capitalised computer and office IT equipment. |
| 1530 | Vehicles | Vehicles recognised as fixed assets. |
Swipe sideways to see the full table.
| Account | English label | Typical use |
|---|---|---|
| 2000 | Trade payables | Outstanding supplier invoices. |
| 2030 | Customer advances | Payments received in advance from customers. |
| 2100 | Short-term bank borrowings | Current bank debt. |
| 2200 | Output VAT | VAT charged on sales. |
| 2201 | VAT settlement | VAT clearing with the tax authority. |
| 2210 | Other short-term payables | Other non-interest-bearing current obligations. |
| 2270 | Social insurance payables | Amounts owed to social insurance and pension institutions. |
| 2300 | Accrued expenses and deferred income | Liability-side period-end adjustments. |
| 2330 | Short-term provisions | Documented short-term risks or obligations. |
| 2400 | Long-term bank borrowings | Non-current bank debt. |
| 2800 | Capital | Capital account adapted to the legal form. |
| 2970 | Retained earnings or accumulated losses | Corporate results brought forward. |
| 2979 | Current-year profit or loss | Current corporate result. |
Swipe sideways to see the full table.
| Account | English label | Typical use |
|---|---|---|
| 3200 | Revenue from goods sold | Sales of goods for resale. |
| 3400 | Service revenue | Fees for services provided. |
| 3800 | Sales reductions | Discounts and relevant revenue reductions. |
| 4200 | Cost of goods for resale | Purchases or goods costs, with appropriate inventory adjustments. |
| 4400 | Purchased third-party services | Direct services purchased for the business’s offering. |
| 5000 | Salaries | Gross employee salaries. |
| 5700 | Employer social contributions | Employer share of social insurance costs. |
| 6000 | Premises expenses | Rent and related premises costs. |
| 6200 | Vehicle and transport expenses | Relevant vehicle and transport costs. |
| 6500 | Administrative expenses | General administration costs. |
| 6570 | IT expenses | IT services and relevant running costs. |
| 6600 | Advertising | Advertising and marketing expenditure. |
| 6800 | Depreciation and impairment | Fixed-asset depreciation and impairment. |
| 6900 | Finance costs | Interest and relevant financial charges. |
| 6950 | Finance income | Interest and other relevant financial income. |
| 8900 | Direct taxes | Business tax expense where appropriate to the legal form. |
| 9200 | Closing profit and loss account | Technical closing of the result. |
Swipe sideways to see the full table.
Not every business needs every account. Conversely, this selection omits accounts that your business may need, including detailed equity reserves or specialised transactions. Use the complete reference and your specific reporting needs to build the final version.
Adapt equity accounts to the legal form
For a Swiss limited liability company (Sàrl/GmbH) or corporation (SA/AG), distinguish registered capital, reserves and retained results. A payment from a founder is not automatically share capital: it may be a shareholder loan or another transaction requiring its own classification.
For a sole proprietorship, distinguish the owner’s capital, contributions and drawings. A private account such as 2850 is commonly used within the appropriate setup. Money withdrawn by the owner is not an employee salary expense simply because it supports the owner’s living costs.
A partnership may require separate partner capital, current and drawings accounts, as well as an allocation of the result. Do not copy a sole trader’s chart without adapting it to the partnership agreement and accounting requirements.
The same care applies to taxes: a company’s direct tax expense and a sole trader’s personal income tax are not interchangeable bookkeeping items. If you are still selecting a structure, consult our guide to starting a business in Switzerland.
Choose a useful level of detail
Create separate accounts when they answer a recurring management or reporting question. A consultancy might distinguish advisory fees from training revenue. It usually does not need a new general ledger account for every customer: a customer subledger is designed to retain that detail.
Use project, department or cost-centre dimensions where the software supports them, instead of multiplying general ledger accounts to capture every possible combination. Keep the structure understandable for the person entering transactions and the person reviewing them.
- Give each account a clear name and purpose.
- Document what belongs in the account and what should be excluded.
- Define VAT coding separately from the account label.
- Use customer and supplier subledgers for individual balances.
- Review unused or duplicate accounts before adding new ones.
For example, account 6600 is the usual reference for advertising in this framework; 6500 covers administration. Consistent classification makes year-on-year comparisons more useful. For the distinction between sales and the final result, see our guide to revenue and guide to profit.
Set up or clean up your chart
Start with the chart supported by your accounting system and map it to your reporting needs. Confirm that each account flows into the right balance-sheet or income-statement category. A balanced journal can still be wrongly classified in the final reports.
When moving from an existing system, preserve transaction history. Do not delete an account containing past entries simply because you prefer a different label or structure. Document the mapping from old to new accounts and ensure comparative reporting remains understandable.
- Reconcile opening balances to the previous approved accounts, with documented adjustments where needed.
- Confirm customer and supplier subledgers agree with the related control accounts.
- Test a sales invoice, purchase invoice, payroll entry and fixed-asset purchase.
- Check VAT coding and the resulting return or reconciliation.
- Review bank reconciliation and the presentation of the trial balance.
Unexplained balances, duplicate accounts and miscellaneous accounts that keep growing are signs that the process needs review. Our accounting software comparison explains what to test before selecting or changing your system.
What Swiss law actually requires
Swiss accounting law sets requirements for appropriate, clear and traceable records and for the structure of financial statements. It does not generally prescribe a universal account number for a bank balance or rent expense. Sector-specific requirements may need separate consideration.
Companies such as an SA/AG or Sàrl/GmbH are subject to full accounting requirements. Sole proprietorships and partnerships with turnover below CHF 500,000 in the preceding financial year can fall under the simplified income, expenditure and asset-recording rules. The obligation depends on the legal form and applicable conditions, not on which software you buy.
The Swiss SME chart is therefore a practical reference, not a substitute for understanding your obligations. Even a small business benefits from a consistent structure when preparing tax information, reviewing performance or handing records to its accountant.
The reference PDF linked below provides the broader French-language framework. Treat it as a reference document rather than a ready-configured software import.
Frequently asked questions
Is the Swiss SME chart of accounts mandatory?
It is a widely used reference, but Swiss law does not generally require every business to use its exact account numbers. Your records and financial statements must still satisfy the applicable requirements, including any sector-specific rules.
Which account is used for a bank account?
1020 is a common bank account in the Swiss SME framework. Separate accounts may be useful for different banks or currencies so that each can be reconciled clearly.
Which account is used for advertising?
6600 is the usual advertising account in the framework shown here. Check your software’s own configuration and use the classification consistently.
Can I use an Excel chart of accounts?
A spreadsheet can help design or document your chart. A list of accounts alone does not provide complete bookkeeping, supporting-document retention, traceability or reliable reporting.
Should every customer have a general ledger account?
Usually, individual customer balances belong in a customer subledger linked to a general ledger control account. This preserves detail without making the chart unnecessarily large.
Sources and further reading
About the author
Sarah Prieur
Sarah Prieur is a Swiss certified accountant, partner and head of operations at Karpeo. She advises SMEs, self-employed professionals and entrepreneurs on accounting, tax and VAT, and oversees engagement quality. Before joining Karpeo, she spent eight years in audit at PwC Switzerland, progressing to manager.
Discover Sarah’s background →Build a chart of accounts that fits your business
Karpeo can help structure your accounts, map existing balances and configure a bookkeeping process that produces clear, useful financial information.
