Finance and accounting

Practical articles for starting and running your business in Switzerland.

• Accounting provisions and hidden reserves in Switzerland

  Understand Swiss accounting provisions, bad-debt allowances and hidden reserves, with CHF examples, Code of Obligations rules and separate tax treatment.

• Balance sheet vs income statement: the difference explained

  Understand the difference between a balance sheet and an income statement, how profit changes equity, and why a profitable Swiss business can run short of cash.

• Business revenue: definition, calculation and Swiss VAT

  Calculate revenue and net sales, separate turnover from profit and cash receipts, and understand how Swiss VAT affects your business figures.

• Cash flow budget: build a useful forecast for your business

  Build a cash flow budget with a worked example. Forecast receipts and payments, test customer delays and identify shortfalls before they become urgent.

• Cost accounting: understand your costs and margins

  Use cost accounting to understand costs and margins. Compare full and variable costing, allocate overheads and make better pricing and capacity decisions.

• Crowdfunding in Switzerland: models, costs and campaign planning

  Plan a Swiss crowdfunding campaign. Compare donations, rewards, loans and equity, calculate net proceeds and organise VAT, cash flow and delivery.

• Debits and credits in accounting: a simple explanation

  Learn how debits and credits work with examples of purchases, sales, VAT and loan repayments. Understand account balances and avoid duplicate entries.

• Deductible business expenses in Switzerland: what can your company pay?

  Learn which Swiss business expenses are deductible, how to separate private use, prepare expense claims and treat investments and input VAT.

• Depreciation in Switzerland: methods, calculations and tax rates

  Compare straight-line and declining-balance depreciation, see worked examples and check Swiss tax rates for equipment, vehicles and computers.

• Find investors in Switzerland: business angels and seed funding

  Prepare to raise funding in Switzerland. Compare angels and venture capital, calculate runway and dilution, and understand term sheets and investor rights.

• Gross vs net profit margin: formulas and worked examples

  Calculate gross profit, net margin, markup and break-even sales. Practical CHF examples for Swiss businesses, including the true cost of a discount.

• How to calculate business profit in Switzerland

  Calculate business profit with a worked CHF example. Understand EBITDA, operating profit, net profit, Swiss taxation and the difference from cash flow.

• How to calculate product and service costs in Switzerland

  Calculate full product and service costs with worked CHF examples. Allocate overheads, include non-billable time and avoid common VAT and costing errors.

• How to create an invoice in Switzerland

  Create a Swiss invoice with the right details, VAT treatment and payment information. Includes a worked CHF example, QR-bills and record retention.

• How to manage business cash flow: forecasts and practical actions

  Plan customer receipts and payments, handle late invoices and choose a cash reserve. A worked example shows how to manage cash flow before a shortfall.

• How to read a Swiss income statement

  Read a Swiss income statement with a worked CHF example. Understand gross profit, EBITDA, EBIT, net profit and why profit differs from cash flow.

• How to read and analyse a Swiss balance sheet

  Analyse a Swiss balance sheet using worked CHF examples. Check cash, receivables, debt and equity, then turn financial ratios into practical decisions.

• How to take a business inventory in Switzerland

  Prepare a reliable Swiss business inventory: plan your stocktake, value goods, explain differences and document the figures for your year-end accounts.

• How to write a quote in Switzerland: example and steps

  Write a quote in Switzerland with a worked CHF example, VAT, deposits and clear terms. Create your quote online with our free invoicing tool.

• Liabilities and equity in Swiss accounting: debts, accruals and provisions

  Understand liabilities, equity, accruals and provisions in a Swiss balance sheet, with CHF examples, journal entries and practical cash flow checks.

• Startup funding and support in French-speaking Switzerland

  Explore grants, loans, guarantees and coaching in French-speaking Switzerland. Find the right contacts and prepare a realistic funding application.

• Swiss balance sheet: assets, liabilities and equity explained

  Understand a Swiss balance sheet: current and non-current assets, liabilities, equity and a worked CHF example. Learn what the figures tell you.

• Swiss chart of accounts for SMEs: classes and worked examples

  Understand Swiss account classes, explore a sample SME chart of accounts and follow three worked entries to organise your bookkeeping.

• Swiss social security contributions: rates and costs in 2026

  Check Swiss social security rates for 2026, employer and employee shares, pension contributions and a CHF 6,000 salary example for Geneva.

• Track customer payments: a practical method for your business

  Track unpaid invoices, reconcile partial payments and send accurate reminders. Use an aged receivables report to improve your cash flow forecast.