Swiss reference
Swiss SME chart of accounts: classes, postings, export
The SME chart (Kontenrahmen KMU) organises accounts in nine classes. The CO requires orderly books, not one mandatory chart. Cortex maps documents to the configured chart, proposes the posting, you validate, then a file export goes to Crésus, WinBiz, Abacus or Banana.
Nine classes
1–2: balance sheet. 3–8: income statement. 9: closing and carry-forward.
Everyday accounts
1000/1020 cash and bank, 1100 receivables, 2000 payables, 3xxx income, 4xxx–6xxx expenses.
Proposed postings
Choose a chart at setup (SME, association, custom). Each structured document yields a proposed entry. No automatic ERP chart sync.
What the CO requires
Orderly books, not one chart. Cortex is not tax advice and does not close the year for you.
FAQ
Is the SME chart mandatory?
The law does not impose one chart. The CO requires orderly bookkeeping.
Can I customise it?
Yes: sub-accounts and an association chart if needed.