Bal. Account No.

The same rules apply to the Bal. Account No. as to the Account No. However, the Bal. Account No.  is usually not an expense or income account but usually a receivables or current account. It usually contains the auxiliary account for salary payments or current accounts and/or receivables accounts for the AHV, UVG social welfare systems, etc.

 

Exemples:

Salary type text

Account No.

Bal. Account No..

Monthly salary/hourly salary

Expense on wage costs

Passively untaxed salary payments

Provision for the 13th/14th Payday

Expense on gratuities/13th/14th Payday

13th/14th Payday to be repaid passively

Payment 13th/14th Payday

13th/14th Payday to be repaid passively

Passively untaxed wage payments

AHV/IV/EO employer contributions

Expense on AHV/IV/EO

Passive AHV/IV/EO current account

AHV/IV/EO employee deduction

Passive AHV/IV/EO current account

Passively untaxed salary payments

Employer’s income tax entitlement provision

Income tax return

Passive income tax current account

 

The AssistButton can be used to open the chart of accounts and select a bookkeeping account.