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Two methods of depreciation: straight-line with a constant annual amount and declining balance with a decreasing annual amount. The basis is acquisition value, useful life, and salvage value.

Depreciation spreads the costs of fixed assets over their useful life to correctly present the balance sheet and profit and loss statement. Impairments arise from wear and tear and technological progress.

A newly established company can choose between a short year (6 months) and a long year (18 months) as its first fiscal year. The decision affects tax calculations, while cantonal law determines the maximum duration.

In double-entry accounting, every business transaction is recorded in both debit and credit, which double-confirms the success of the company. Each entry must show the same profit or loss in the balance sheet and income statement.

Accounting serves as a central information tool for internal (management, board of directors) and external recipients (shareholders, creditors, public), with the former having full and the latter only limited access to insights. Different accounting rules are applied in financial reporting, leading to differences between the internal and external presentation of the financial situation such as the "hidden reserves".

Sage Schweiz AG is consolidating its offerings by integrating Sage 100 into Sage Start, distributed across three new lines: Lite, Standard, and Professional. The new 2013 version enhances business processes with its features and is available immediately.

If a debtor violates the obligation for proper accounting and balance sheet preparation, this can result in penalties of up to three years of imprisonment or a fine. This regulation only affects the insolvency-capable debtor who is required to keep accounts.

Companies registered in the commercial register and sole proprietorships with an annual turnover of more than CHF 100,000 are required to keep accounts. Accounting includes the complete and accurate recording of business transactions as well as the preparation of the balance sheet and income statement.

Good accounting software for start-ups should be modular and offer introductory courses as well as telephone support. It must guarantee ease of use and expandability for invoicing and payroll.