Accounting
More than Accounting
Taxes, payroll and budgeting
Blog
Credit Card Accounting - Part 1
A credit card is a small revolving debt: a balance carried over, purchases added, instalments paid — and receipts a third party already settled. Part 1 of our series: why that is so hard to replicate in the books.
Credit Card Accounting - Part 2
Give the card its own staging ledger, or generalize the staging area until any settlement path fits? Part 2 weighs upfront routing against the waiting game — and lets fiduciary reality decide.
Credit Card Accounting - Part 3
When the card buys in euros: realised currency results from the amounts actually settled, and a year-end revaluation if the card itself runs in a foreign currency. Part 3 closes the series.
FX-Accounting 1/3
A euro is only worth so many francs, and that number moves every day. Part 1 of our series: why foreign currency breaks naïve bookkeeping and the one question that decides how much work it creates.
FX-Accounting 2/3
The same euro receivable booked two ways — daily revaluation versus realise-on-payment with a year-end revaluation. Full ledger entries, and what perfect accuracy really costs.
FX-Accounting 3/3
Pros and cons of each foreign-currency regime, who needs which, and why the right answer for most Swiss SMEs is an adaptive middle ground.
Getting it right the first time
Mistakes are costly. Precision at the source — where VAT, payroll and the financial statements all have to agree — frees our fiduciaries to advise instead of investigate.
Towards live accounting
DIY bookkeeping keeps owners in control during the year, but at a cost. We move clients to live accounting — current numbers with a fiduciary's accuracy.
A plea for the fiduciary industry
Switzerland thrives on its SMEs. The fiduciary is a key piece of this order — and this system is worth preserving.