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The training to become a Swiss certified public accountant takes four years and requires a specific degree and employment contract at an auditing firm. The part-time training includes modules in Accounting, Finance, Audit, Tax, Legal, and Professional Judgement.

The income statement shows the financial position of a company and can be presented using the cost of sales method, which only considers sold quantities, or the total cost method. In Switzerland, companies can choose between these methods, where the cost of sales method requires detailed product costs and is more elaborate.

Succession planning for SMEs in Switzerland should begin 7-10 years in advance to clarify tax and family law issues. When selling a business, the right valuation and preparation are crucial for success.

New payment slips in Switzerland now uniformly use IBAN and QR codes, simplifying payment transactions and reducing fees. Available from July 2018, they will completely replace the old versions from 2020.

Zug introduces Bitcoin as the first authority worldwide and enables the payment of fees up to 200 francs. The city is experiencing an increase in FinTech and blockchain companies, leading to the nickname "Crypto Valley."

Most Swiss cantons plan to lower their profit tax rates and offset the losses through higher dividend taxes. This is happening in response to international pressure and the loss of tax privileges by 20,000 companies.

Travel expenses of a sole proprietorship can either be accounted for via a travel log in case of private ownership or as a business vehicle with private usage. Both methods allow for the tax consideration of these costs in the accounting.

The equity of a company is charged with imputed interest in accounting to simulate comparable conditions with an investment in the capital market. Imputed interest is not part of the profit and loss statement, but is essential for internal calculations such as cost accounting and investment decisions.

Self-employed individuals must record investments either directly as expenses or manage them as assets in order to depreciate them. The latter allows for annual depreciation, with the maximum amount being determined at the cantonal level.