Standard Swiss SME chart of accounts under the Code of Obligations (art. 957 ss).
| # | English | Francais | Deutsch | Italiano | Type | Range |
|---|---|---|---|---|---|---|
| 1 | Assets | Actifs | Aktiven | Attivi | Assets | 1000-1999 |
| 2 | Liabilities and equity | Passifs | Passiven | Passivi | Liabilities | 2000-2999 |
| 3 | Operating revenue | Produits d'exploitation | Betriebsertrag | Ricavi d'esercizio | Revenue | 3000-3999 |
| 4 | Material costs | Charges de materiel | Materialaufwand | Costi materiali | Expense | 4000-4999 |
| 5 | Personnel costs | Charges de personnel | Personalaufwand | Costi del personale | Expense | 5000-5999 |
| 6 | Other operating expenses | Autres charges d'exploitation | Ubriger Betriebsaufwand | Altri costi d'esercizio | Expense | 6000-6999 |
| 7 | Non-operating results | Resultats des activites annexes | Ergebnis aus Nebenaktivitaten | Risultati attivita accessorie | Revenue | 7000-7999 |
| 8 | Extraordinary results | Resultats extraordinaires | Ausserordentliche Ergebnisse | Risultati straordinari | Result | 8000-8999 |
| 9 | Closing accounts | Cloture | Abschluss | Chiusura | Result | 9000-9999 |