{"id":2202,"date":"2016-01-14T08:16:50","date_gmt":"2016-01-14T07:16:50","guid":{"rendered":"http:\/\/blog.startups.ch\/en\/?p=2202"},"modified":"2016-01-08T17:19:36","modified_gmt":"2016-01-08T16:19:36","slug":"documents-for-the-year-end-accounts-2015","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/en\/documents-for-the-year-end-accounts-2015\/","title":{"rendered":"Documents for the year-end accounts 2015"},"content":{"rendered":"<p><strong>At the end of the commercial year, the company\u2019s books must be closed off and the 2015 year-end accounts prepared for the tax authorities. This checklist will help you to avoid missing any important points.<\/strong><\/p>\n<p><!--more--><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"838\" data-permalink=\"https:\/\/blog.startups.ch\/en\/?attachment_id=838\" data-orig-file=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?fit=688%2C264&amp;ssl=1\" data-orig-size=\"688,264\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;4.5&quot;,&quot;credit&quot;:&quot;unknown&quot;,&quot;camera&quot;:&quot;Canon EOS 350D DIGITAL&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;1246033688&quot;,&quot;copyright&quot;:&quot;wrangler - Fotolia&quot;,&quot;focal_length&quot;:&quot;60&quot;,&quot;iso&quot;:&quot;100&quot;,&quot;shutter_speed&quot;:&quot;0.005&quot;,&quot;title&quot;:&quot;Accounting&quot;}\" data-image-title=\"Intercantonal\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?fit=300%2C115&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?fit=688%2C264&amp;ssl=1\" class=\"alignnone size-full wp-image-838\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" alt=\"Accounting\" width=\"688\" height=\"264\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=300%2C115&amp;ssl=1 300w\" sizes=\"(max-width: 688px) 100vw, 688px\" data-recalc-dims=\"1\" \/><\/p>\n<p>On the one hand, the 2015 year-end accounts must meet the legal requirements, on the other, they must meet the requirements of the tax authorities. Sole traders and SME\u2019s often have a trustee prepare their year-end accounts. To ensure the process runs smoothly and efficiently, you should have the following documents ready and give them to the trustee:<\/p>\n<ul>\n<li>VAT statement<\/li>\n<li><strong>List of capital assets<\/strong><br \/>\nList of all inventory assets such as property, IT equipment, stock, vehicles etc. The inventory should provide information about purchases\/sales over the business year, so that the balance sheet values and depreciation can be shown effectively.<\/li>\n<li><strong>Loans\/mortgages<br \/>\n<\/strong>Copies of balance statements and bank statements.<\/li>\n<li><strong>Insurance<\/strong><br \/>\nHand in the final statements from the AHV (Old age and survivor\u2019s pension), accident and sickness cover insurance, public liability insurance and BVG (professional pension) deductions.<\/li>\n<li><strong>Open accounts payable for deliveries and services<\/strong><br \/>\nPut together a list of all invoices which you will pay in the New Year, but still affect the old business year.<\/li>\n<li>Open accounts receivable for deliveries and services<br \/>\nPut together a list of all invoices sent to customers in the old year, but which won\u2019t be paid until the New Year.<\/li>\n<li><strong>Transitory liabilities<br \/>\n<\/strong>Pull together all debts which arose in the old year, for which you have not yet received an invoice (passive accrual).<\/li>\n<li>Transitory assets<br \/>\nPull together all accounts receivable which arose in the old year, for which you have not yet produced an invoice (active accrual).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>At the end of the commercial year, the company\u2019s books must be closed off and the 2015 year-end accounts prepared for the tax authorities. This checklist will help you to avoid missing any important points.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[8,287],"tags":[500,509,510,511,210],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":5244,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p54Pb1-zw","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/2202"}],"collection":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/comments?post=2202"}],"version-history":[{"count":1,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/2202\/revisions"}],"predecessor-version":[{"id":2203,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/2202\/revisions\/2203"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/media?parent=2202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/categories?post=2202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/tags?post=2202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}