Bank overdraft

System

Swiss SME Chart of Accounts

Type

Passivi

Class

2 — Liabilities and equity

Parent

210 — Short-term financial liabilities

Labels (multilingual)

EN: Bank overdraft

FR: Banques (compte courant)

DE: Bankkontokorrent

IT: Banca conto corrente

Postable

Yes

Lettrable

No

VAT

No