Swiss SME chart of accounts
The SME chart of accounts is Switzerland’s widely used standard for structuring accounts; it comes from teaching practice and is not prescribed by law, but it is the basis fiduciaries and banks expect.
Definition
Its order is familiar: the first digit gives the account class — assets, liabilities, operating income, expenses — then a finer split by area. Whoever follows it does not have to explain the chart of accounts to the fiduciary, and the tax return follows the same structure.
Departing from it is allowed and sometimes necessary, for example for cost centres or industry-specific revenue accounts. It still makes sense to keep the basic order and extend only within the classes.
Where to read it
What the software must be able to do
Check whether the chart of accounts ships as a template, whether it can be extended, and whether it can be changed later without losing prior-year comparisons. A program without a Swiss template costs half a day of setup and then permanent explaining.
Checked Aug 2026
More terms under Bookkeeping and retention: Accrual principle Accrued liabilities Annual accounts Association accounting Balance sheet Balance sheet total Book value Break-even point Business assets Business expenses Cash book Cash flow statement Cash receipts Contribution margin Cost centre Current assets Debit and credit Depreciation Double-entry bookkeeping Duty to keep accounts EBIT EBITDA Equity Equity ratio Financial year Fixed assets Fixed costs Foreign currency General ledger Gross profit Hidden reserves Income statement Inventory count Journal Journal entry Liabilities Liquidity Loss carry-forward Membership dues Net profit Opening balance sheet Overheads Pass-through item Prepaid expenses Provision Record-keeping ordinance Reserves Retained profit Simple accounts Tamper resistance Turnover Value adjustment Variable costs Volunteer-run structure Voucher Year-end closing modules