Fachleute im Finanz- und Rechnungswesen BP cheat sheet
Fachleute im Finanz- und Rechnungswesen BP · Keep the key ideas within reach.
Read transactions through recognition, double entry, and reconciliation
Separate an event, recognition, and later cash settlement.
Apply account-type logic within double entry.
Distinguish accrual, estimate, method, and correction.
Reconcile records and use the applicable Swiss reporting basis.
Equity = assets − liabilities in the stated complete equation.
Carrying value = cost − accumulated depreciation before other stated adjustments.
Separate Swiss tax systems, calculation stages, and evidence
Identify the actual tax, authority, taxpayer, and period.
Distinguish output VAT, input-tax analysis, and accounting method.
Separate gross, net, deductions, credits, and tax amounts.
Reconcile returns with records and verify current eligibility and timing.
Single-rate net = gross / (1 + decimal tax rate).
Do not treat fictional brackets or contribution assumptions as statutory rules.
Connect accounting decisions with Swiss legal form and authority
Identify the legal entity, capacity, and actual transaction.
Use Swiss legal forms without absolute liability assumptions.
Separate contract, delivery, invoice, and payment evidence.
Escalate contested legal issues with accurate accounting facts.
A register extract, contract, invoice, delivery note and bank record answer different questions.
A correct journal entry does not prove legal authorization.
Use cost behaviour and decision-relevant calculations
Define the cost object, time horizon, and behaviour assumptions.
Separate contribution from final profit.
Focus decisions on future differences and real constraints.
Use variances to investigate causes rather than assign blame automatically.
Contribution per unit = selling price − defined variable unit cost.
Model break-even units = fixed costs / positive contribution per unit.
Reconcile payroll while preserving Swiss contribution distinctions
Separate gross pay, employee deductions, net pay, and employer cost.
Keep Swiss insurance components and their rules distinct.
Use stated bases and rates and avoid imported assumptions.
Reconcile postings, payments, liabilities, and protected records.
Model net pay = gross pay − stated employee deductions, with other items added only if supplied.
Employer total cost can exceed gross pay; employee net is a different measure.