Free · 2026 edition
Cash-basis bookkeeping for Einzelfirma under CHF 500,000 annual revenue. Paste in your bank statements, categorise each row, and the Erfolgsrechnung per OR builds itself. All in one Excel.
ARITHMA ACCOUNTING · EDITION 2026
Einnahmen-Ausgaben Rechnung
Cash-basis bookkeeping for Swiss Einzelfirma — one log, paste in your bank statements.
One unified Transactions log with a signed-amount column — paste straight from your bank CSV. One row per movement, no double entry.
The Summary builds an income statement per Art. 959b OR (total-cost method) automatically. Each OR line expands to show its underlying categories.
AHV/IV/EO Akonto payments sit on their own OR line and reduce profit — the pragmatic treatment most Swiss fiduciaries use for Einzelfirma.
Edit a category once in the Categories tab; the Transactions dropdown and the Summary stay in sync automatically.
Input cells are editable; formulas, helper columns and the entire Summary are locked. No accidental breakage of the calculation logic.
No Arithma branding on the Summary — print it as your company's tax-ready income statement and hand it in with your return.
The Erfolgsrechnung per Art. 959b OR builds itself from your bookings. Click an OR line below to expand its underlying categories.
Sample year that ships with the template — every number computed from the 36 example bookings.
One workbook with everything an Einzelfirma needs for cash-basis bookkeeping.
Four-step guide plus Swiss compliance notes (OR thresholds, VAT, AHV, receipt retention).
Company name, owner, fiscal year, AHV number — plus the accounts / payment methods (Bank, Cash, Card, Twint, Other).
Income, expense and AHV categories tagged with an OR Group that decides where each row lands in the Summary.
One row per bank movement. Positive amount = money in, negative = money out. Category dropdown prevents typos.
Erfolgsrechnung per Art. 959b OR with collapsible details under each line. Company name & fiscal year pulled live from Settings.
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Swiss Einzelfirma (sole proprietorships) with annual revenue under CHF 500,000. Above that threshold (Art. 957 OR), full double-entry bookkeeping becomes mandatory.
Intentionally left out — the template is for Einzelfirma under the VAT threshold (CHF 100,000 annual revenue). If you're VAT-registered, you should be using dedicated VAT software or your fiduciary anyway.
Personal AHV / IV / EO quarterly payments to the Ausgleichskasse are logged with the 'Personal AHV / IV / EO' category. In the Summary they appear on their own OR line and reduce profit — the pragmatic approach most Swiss fiduciaries use for Einzelfirma.
Yes — edit the Categories sheet. New categories appear in the Transactions dropdown automatically and flow into the correct OR Summary line via their OR Group tag. The per-category detail rows under each Erfolgsrechnung line are fixed at build time, but new categories still count toward the OR total above them.
Double-entry bookkeeping, VAT settlement, year-end asset position (Bilanz / Vermögensaufstellung). For the tax return you'll still need a snapshot of business assets and liabilities — pull balances from your bank statements and book values from your fiduciary's depreciation schedule.