{"id":234395,"date":"2026-04-13T12:13:01","date_gmt":"2026-04-13T10:13:01","guid":{"rendered":"https:\/\/www.rister.ch\/?p=234395"},"modified":"2026-07-10T12:02:28","modified_gmt":"2026-07-10T10:02:28","slug":"swiss-chart-of-accounts","status":"publish","type":"post","link":"https:\/\/www.rister.ch\/en\/post\/swiss-chart-of-accounts\/","title":{"rendered":"The Swiss chart of accounts: a complete guide for SMEs and sole proprietors"},"content":{"rendered":"
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The Swiss chart of accounts is the structured list of all accounts used to record a company\u2019s financial transactions. Organised into 9 classes (assets, liabilities, revenue, expenses), it is the foundation of any bookkeeping system that complies with the Swiss Code of Obligations (CO). RISTER\u00ae explains how it works, its structure and its practical application for SMEs and sole proprietors in Switzerland.<\/p>\n<\/div>\n

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Contents<\/h3>\n
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  1. What is a chart of accounts?<\/a><\/li>\n
  2. Why the chart of accounts is essential for your business<\/a><\/li>\n
  3. The legal framework for the chart of accounts in Switzerland<\/a><\/li>\n
  4. The 9-class structure of the Swiss SME chart of accounts<\/a><\/li>\n
  5. Practical example: chart of accounts for a Geneva-based LLC (S\u00e0rl)<\/a><\/li>\n
  6. Swiss chart of accounts vs international standards<\/a><\/li>\n
  7. The 5 most common mistakes in an SME chart of accounts<\/a><\/li>\n
  8. How to customise your chart of accounts<\/a><\/li>\n
  9. FAQ: Swiss chart of accounts<\/a><\/li>\n<\/ol>\n<\/div>\n

    What is a chart of accounts?<\/h2>\n

    A chart of accounts is an ordered list of all the accounts a company uses to classify its financial transactions. Every operation \u2014 a rent payment, a sale, a salary disbursement \u2014 is recorded in a specific account identified by a number.<\/p>\n

    The chart of accounts functions like a filing system: it ensures that every transaction is categorised consistently and can be retrieved easily. Without a chart of accounts, a company\u2019s bookkeeping would be a disorganised set of entries impossible to analyse.<\/p>\n

    In Switzerland, the standard reference is the Swiss SME Chart of Accounts (Plan comptable suisse PME), published by LEP Editions and edited by veb.ch (the Swiss Association of Experts in Finance and Controlling). This chart of accounts replaced the former USAM model in 2013, following the revision of Swiss accounting law.<\/p>\n

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    RISTER Tip<\/h4>\n

    Do not confuse the chart of accounts with the balance sheet. The chart of accounts is the structure (the list of available accounts). The balance sheet is a financial statement (a snapshot of your financial position at a given date). The chart of accounts is used to build the balance sheet, not the other way around.<\/p>\n<\/div>\n

    Why the chart of accounts is essential for your business<\/h2>\n

    The chart of accounts is not a mere administrative formality. It is a management tool that serves four essential functions for any company operating in Switzerland.<\/p>\n

    Legal compliance<\/h3>\n

    The Swiss Code of Obligations (Art. 957 CO) requires every company registered with the Commercial Register to maintain proper bookkeeping. The accounts must present the company\u2019s economic situation in a clear and verifiable manner. The chart of accounts is the framework that makes this possible.<\/p>\n

    Financial management<\/h3>\n

    A well-structured chart of accounts tells you exactly where your money goes. How much do you spend on personnel costs relative to operating revenue? What proportion of your expenses are fixed costs? These answers can be read directly from the accounts \u2014 provided they are properly organised.<\/p>\n

    Relations with third parties<\/h3>\n

    Banks, investors, auditors and tax authorities expect structured bookkeeping that follows recognised standards. A chart of accounts compliant with the Swiss SME model makes your financial statements easier to read and strengthens your company\u2019s credibility.<\/p>\n

    Comparability<\/h3>\n

    Using a standardised chart of accounts enables you to compare your results from one year to the next, as well as to benchmark your performance against other companies in your sector. It is an indispensable analytical tool for any strategic decision.<\/p>\n

    The legal framework for the chart of accounts in Switzerland<\/h2>\n

    In Switzerland, accounting law is governed by Articles 957 to 963b of the Code of Obligations (CO). These provisions define who must maintain bookkeeping, how it must be organised, and which financial documents must be prepared.<\/p>\n

    Who must maintain full bookkeeping?<\/h3>\n

    Under Article 957 CO, the following entities are required to maintain full bookkeeping and prepare annual financial statements (balance sheet, income statement and notes):<\/p>\n