Company accounting is undertaken according to an accounting plan, which depends on the sector. The “Plan comptable suisse PME” guide is the standard reference material on this subject in Switzerland.
In accounting, an accounting plan defines all of the rules on how to present company accounts. It also ensures that the financial structure is well organized. Each account is generally identified using a number. This helps categorize accounting entries and enables comparisons to be made between companies.
Many sectors, such as banking, insurance and public administration must comply with certain standards defined by law for presenting accounts. Others, such as the cooking industry, must comply with requirements that are specific to their sector. The details of each accounting plan are tailored to the individual needs of each company.
In Switzerland, the "Plan comptable suisse PME” is the standard reference document on how to draw up accounting plans for SMEs. It was completely revised following the entry into force of new accounting laws on January 1, 2013 and is available in German and French. Previously published by the Union Suisse des Arts et Métiers (USAM), this book is now published by the veb.ch association. The authors—Herbert Mattle, Markus Helbling and Walter Sterchi—are qualified accounting and controlling experts with significant practical experience in this field.
PLAN COMPTABLE SUISSE PME, Walter Sterchi, Herbert Mattle, Markus Helbling, L.E.P. Loisirs et Pédagogie S.A., 2014 (ISBN 978-2-606-01551-0)