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Receipts are essential for bookings according to formal regulations. Accounting follows principles such as completeness and clarity.

Social insurances such as AHV, IV, and EO are financed through contributions from employees and employers; self-employed individuals pay special rates. Other sources of funding include asset and per capita contributions, as well as public grants.

The distinction between non-independent and independent employment is complex in social insurance law and requires a detailed analysis of various criteria. Non-independent individuals are often automatically covered by social insurance, whereas independents may join insurances optionally.

Accounting informs and protects, supports entrepreneurial decisions, and promotes transparency for investors and the public. It assists in planning, protects participants, and is the basis for taxes.

Financial reporting informs stakeholders such as investors and customers about the financial position and earning power of companies, which is essential for their investment decisions. It includes important tools such as cash flow statements and income statements, which provide information on financial risks and company performance.

Provisions reflect future cash outflows without consideration, based on legal or past obligations, the details of which are often uncertain. They are recorded in balance sheets and dissolved when the obligation ceases.

Goodwill is the difference between the purchase price of the company and the value of the net assets, reflecting brand value and expected excess profits. Regulations require goodwill to be capitalized and it can be amortized over its useful life.

Accrual accounting facilitates the implementation of the accrual principle by recording revenues and expenses without direct cash flow. It distinguishes between active and passive accruals, which are resolved in accordance with the accounting period.

Long-term financial liabilities are due over a year and primarily include bonds and secured loans. Their disclosure provides insight into maturities, costs, and collateral.