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In accounting, success accounts are divided into expense and revenue accounts, without an opening balance. Annually, all expenses and revenues are recorded there and then reset to zero.

Budgeting in the founding phase is challenging because costs and revenues are difficult to estimate, whereby realistic, cautious estimates are recommended. Discrepancies in the budget can lead to critical queries from investors.

Securities are an effective capital investment for surplus corporate funds because they offer higher returns than cash or bank accounts. They include stocks, participation certificates, and bonds, each with different rights and risks.

The Equity account shows the company's debts to the business owner and changes through profits, losses, or private deposits. The Private account records the owner's private transactions and is transferred annually to equity.

Art. 959 ff. of the Swiss Code of Obligations governs the structure of a company's annual financial statement, which includes the balance sheet, income statement, and notes to the accounts. The balance sheet shows the assets and financial position, while the income statement reflects the earnings situation and the notes explain this information.

Accounting according to Art. 957 ff. of the Swiss Code of Obligations includes principles such as clarity, completeness, and conservative accounting. The accounting must be adapted to company-specific characteristics and balance sheets must be retained for 10 years.

Value adjustments adjust book values of tangible assets and receivables to reflect actual depreciation; they adhere to the principle of accounting truth. Distinctions are made between straight-line and declining balance depreciation methods as well as special accounts for unreal receivables losses.

Accounting informs about the financial situation of a company and assists with tax calculations and pricing. It follows the principles of truth, clarity, and continuity.

Corporations and limited liability companies, as legal entities, are subject to multiple taxation, in which both the company and the shareholders are taxed. They pay federal, cantonal, municipal, and sometimes church taxes on profits and capital.