Free · 2026 edition
For GmbH, AG and Einzelfirma above CHF 500,000 annual revenue — where Art. 957 OR makes double-entry mandatory. KMU chart of accounts, journal, ledger, balance sheet, and P&L — all in one Excel.
ARITHMA · EDITION 2026
Balance sheet & P&L
Double-entry bookkeeping for Swiss SMEs — one workbook, all statements.
Streamlined account plan with the ~30 accounts most Swiss SMEs actually use, mapped from the Swiss KMU-Kontenrahmen. Easy to extend.
Every posting is checked debits = credits. Mismatches surface immediately, before they propagate into the balance sheet.
Balance Sheet builds per Art. 959a OR; Income Statement per Art. 959b OR (total-cost method). Both auto-aggregate from the journal.
Pick an account in the Account Detail sheet to see every posting with running balance. Clean for review and for the tax office.
Input and output VAT live on separate accounts; sample postings show clean treatment of 8.1% VAT on supplier and customer invoices.
Balance sheet and P&L print without Arithma branding — drop them straight into your annual report or tax return.
Seven linked sheets — enter once, see everywhere.
Cover with a 6-step guide and Swiss compliance notes (Art. 957 OR thresholds, retention, VAT).
Swiss KMU chart of accounts with bilingual names (English + German). Each account is tagged with an OR line that drives placement in Balance Sheet / P&L.
One row per double-entry posting — date, document, description, debit account, credit account, amount. Built-in consistency check.
Per-account totals and net balance. Sums to zero when the books are clean.
Dropdown-driven ledger view: pick an account, see every movement with running balance.
Bilanz per Art. 959a OR — assets split into current / fixed; liabilities into short-term, long-term, and equity.
Erfolgsrechnung per Art. 959b OR (total-cost method) — operating revenue, materials and personnel cost, other opex, depreciation, net result.
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Swiss GmbH and AG (always double-entry by law) and Einzelfirma above CHF 500,000 annual revenue (Art. 957 OR). Below that threshold, the simpler Einnahmen-Ausgaben template is enough.
Yes. Input VAT and output VAT have their own accounts, and the sample postings show clean 8.1% VAT treatment on supplier and customer invoices. An actual VAT return filing (effective method or Saldosteuersatz) is out of scope — use ESTV's online service or your fiduciary's software.
Yes. The Chart of Accounts sheet is editable; new accounts appear in the Journal dropdown automatically and flow into the correct Balance Sheet / P&L line via their OR tag.
Account names are bilingual (English + German). Sheet titles and statement headers are currently English — but the structure follows Swiss OR, so the template is accepted by Swiss fiduciaries and tax offices.
Payroll (we ship a separate template for that), depreciation schedule, VAT filings, consolidation, and multi-currency accounting. If you need branches, foreign currencies, or full payroll, look at a fiduciary software package.