What is a chart of accounts?

A chart of accounts is the structured foundation of every accounting setup. It defines how business transactions are recorded, from income and expenses to balance sheet positions.

The right chart of accounts creates clarity, transparency and legally compliant bookkeeping.

The Swiss SME chart as a foundation

In Switzerland, the SME chart of accounts is the standard for small and medium-sized businesses.

Based on it, fibu3 offers four preconfigured charts tailored to:

  • Corporations (AG)
  • LLCs (GmbH)
  • Sole proprietorships
  • Partnerships

Once you start with fibu3, the appropriate chart of accounts is available immediately without complex setup.

Adjust accounts at any time

Every business has its own specifics and that shows in accounting as well.

That is why fibu3 lets you adjust the chart of accounts at any time. You can rename, move or add accounts.

Radically simple: the free chart

If you want to design your accounting structure from scratch, fibu3 also offers a particularly simple, reduced chart of accounts.

Ideal for startups, digital nomads or creative founders.

Conclusion: flexible, thoughtful, individual

Whether preconfigured or custom defined, fibu3 gives you full control over your chart of accounts.

Choose from four variants or create your own. Changes are possible at any time, simply and quickly.