Swiss reference
The right accounts. For each mandate’s context.
Check the active chart, correct the proposal and hand over a file that respects your accounting organisation.
Nine classes of the SME chart
Classes 1–2: balance sheet. 3–8: income statement. 9: closing. Examples from the SME chart shipped with Cortex (source kmu.admin.ch), replaceable at setup.
| Class | Contents | Example |
|---|---|---|
| 1 — Assets | Cash, receivables, stock, fixed assets | 1020 Bank |
| 2 — Liabilities | Debts, provisions, equity | 2000 Payables |
| 3 — Income | Sales and services | 3400 Services |
| 4 — Materials | Purchases, third-party work | 4200 Goods |
| 5 — Personnel | Wages, social charges | 5000 Wages |
| 6 — Operating | Premises, vehicles, depreciation | 6000 Premises |
| 7 — Ancillary operations | Ancillary income, business premises | 7500 Business premises |
| 8 — Non-operating and exceptional | Non-operating, one-off, prior-period, direct taxes | 8500 Exceptional / prior-period |
| 9 — Closing | Result, carry-forward | 9200 Profit / loss |
Proposed postings
Choose a chart at setup (SME, association, custom). Each structured document yields a proposed entry. Ambiguous cases are flagged. No automatic ERP chart sync: file export, manual import. Everyday accounts: 1000/1020 cash and bank, 1100 receivables, 2000 payables, 3xxx income, 4xxx–6xxx expenses.
What the CO requires — and what Cortex is not
The CO requires orderly books, not one chart. Cortex is not tax advice, does not close the year for you, and does not sync a chart.