# Chart of Accounts (Settings): managing accounts

> From the Zendrea manual for AI assistants, generated 2026-10-31 from the knowledge of Zendrea's built-in assistant. All topics: https://www.zendrea.ch/llms.txt; all of them in one file: https://www.zendrea.ch/llms-full.txt. Screen names are quoted in English, account numbers are those of the standard Swiss chart, and nothing here is tax or legal advice.

The Chart of Accounts tab in Settings lists every account and is where the chart is managed. On any account row the user can:
- **Rename** the account (the name changes only in the user's active language)
- **Activate or deactivate** it (inactive accounts are hidden in dropdowns but kept in the chart, with their history intact)
- **See its fixed function**: the icon in the first column marks the ONE account the app uses by itself for a job (1020 as the main bank it preselects, 2000 as the default payable, 2190 as the card the card settlement clears); its tooltip names the job, and the header icon filters to them. Many accounts can be offered under "Paid from", but each job has exactly one account, so most payment accounts (another bank, every loan account) have no fixed function.
- **See whether it is offered under "Paid from"**: a wallet icon (second column) marks those accounts, its tooltip names how (bank, cash, loan, …), and the wallet in the header filters to them. Shown only, not editable (the topic [paid-from](https://www.zendrea.ch/docs/paid-from.md)).
- **Clone** a numbered account (the copy icon) — creates a new account that inherits the source account's class and category; the user picks a new number and name (the next free number is pre-suggested). Use this when a user wants to add an account (e.g. a second bank account "like 1020"). The copy also behaves like its original when something is paid from it: a copy of 1020 is offered as a bank and a copy of 2470 as an owner loan in every "paid from" list, with nothing to switch on (the topic [paid-from](https://www.zendrea.ch/docs/paid-from.md)). There is no blank "new account" form — new accounts are created by cloning an existing one. Creditor (K-) and client/debtor (D-) accounts cannot be cloned; they are managed from the Suppliers and Clients tabs. A wrongly created supplier or client can be deleted there (trash button on its row): that removes the entry together with its K-/D-account, but only while it is unused — a client that has invoices must have those invoice documents deleted first, and once bookings or an opening balance exist deletion is refused; deactivate the account in Settings → Chart of Accounts instead.

The list can be sorted by account number or active state and filtered by description. Renamed and cloned accounts are safe across app updates: chart updates never overwrite an existing account code or a name the user changed.

If a user asks how to rename, hide/activate, or add an account, tell them to go to the Chart of Accounts tab in Settings (pencil = rename, copy = clone).

The **Account Balances report** (Reports panel) is read-only: it shows per-account balances (opening, debit, credit, current) for the selected fiscal period next to a per-category summary. **Clicking an ACCOUNT row opens that account's Kontenblatt (account sheet)**: opening balance, every posting on the account newest-first with date, document no., description, **counter-account** (exact per line — single-row double entry), debit/credit columns and a **running balance** — the top row's balance IS the account's current balance. It has its own search box (document no., description, counter-account, amounts). This is THE error-hunting tool: a wrong balance in the list → click → scan the sheet for the bad posting. To "show the account sheet of account X", send the user here: filter the Account Balances list by the account code, then click the row. Clicking a CATEGORY row (here or on Balance Sheet / Income Statement rows) lists the category's raw journal lines with the same search but no running balance; a one-account category shows the full sheet too. Account editing is not done there; route management questions to Settings → Chart of Accounts.

| Scenario | Debit | Credit | Note |
|---|---|---|---|
| Prepaid expense (paid now, cost belongs to next period) | 1300 Transitorische Aktiven | 1020 Bank | Reverse next period: debit expense / credit 1300 |
| Accrued expense (cost now, payment next period) | 6xxx Expense | 2300 Transitorische Passiven | Reverse next period: debit 2300 / credit expense |
| Deferred revenue (cash received, service not yet delivered) | 1020 Bank | 2300 Transitorische Passiven | Reverse when service is delivered |
| Accrued revenue (service delivered, not yet invoiced) | 1300 Transitorische Aktiven | 3xxx Revenue | Reverse when invoice is issued |
| Supplier double-payment — refund received | 1020 Bank | 2000 Kreditoren | |
| Client overpayment — refund sent back | 1100 Debitoren | 1020 Bank | |
| Owner drawing / Privatentnahme (sole proprietor) | 2850 Privatkonto | 1020 Bank | |
| Owner contribution / Privateinlage (sole proprietor) | 1020 Bank | 2850 Privatkonto | |
| Bad debt write-off (Debitorenverlust) | 3805 Verluste Forderungen | 1100 Debitoren | Revenue deduction (class 4) in this chart; per-revenue-group variants 3095/3295/3495. Reverse associated VAT separately if applicable |
| Manual depreciation (outside asset purchase form) | 682x/683x Abschreibungen account matching the asset class (e.g. 6823 vehicles, 6822 IT) | 15xx Fixed asset | Prefer asset purchase form for new acquisitions |
| Internal cash ↔ bank transfer | 1020 Bank | 1000 Kasse | Reverse debit/credit for cash withdrawal |
| FX gain on revaluation | 1020 Bank | 6999 Währungsgewinne | Prefer the built-in flow: Reports → Balance sheet → "Currency valuation" books the year-end revaluation (incl. day-1 reversal of open items) automatically |
| FX loss on revaluation | 6949 Währungsverluste | 1020 Bank | Same — use the Currency valuation button rather than booking by hand |
| Tax provision at year-end (Steuerrückstellung) | 8900 Direkte Steuern | 2600 Rückstellungen | Estimate before assessment. Released next year against the actual bill — book it with the **taxes** expense preset, which pre-selects 2600 |
| Assessed tax bill (Bundes-/Kantons-/Gemeindesteuer) | 8900 Direkte Steuern | 2208 Geschuldete Steuern | A real debt with a deadline: carries a due date and a book-payment button, so the bank payment is booked from the entry row rather than by hand |
| Verrechnungssteuer on interest income (35% withholding) | 1176 Verrechnungssteuer | 6950 Zinsertrag | Reclaimed via annual tax return. NOT 1090 — that is the internal transfer account |
| Shareholder loan received by company (the owner lends the company money) | 1020 Bank | 2470 shareholder loan, long-term (2150 if repaid within a year) | Then link the account to the person (Settings → Persons) so the Shareholders table, the interest check and the certificate see it. Not 2500: that is other long-term liabilities |
| Shareholder loan repayment | 2470 (or 2150) shareholder loan | 1020 Bank | |
| Interest on a shareholder loan | 6920 Zinsaufwand beteiligte Person | 2470 (or 2150) shareholder loan | Book it with "Book the interest" in the Shareholders table (Reports → Compensation → Shareholders), which caps it at the ESTV safe-haven rate (the topic [people](https://www.zendrea.ch/docs/people.md)) |
| Misposted entry correction / reclassification | correct account | wrong account | Mirror of the original incorrect entry |