Short answer
The cash book template is an Excel file for all cash transactions of a financial year. It calculates the cash balance after every row, highlights a negative balance in red and includes a cash count sheet with all Swiss coins and notes. Ground rule: no entry without a receipt, and keep the cash book and receipts for ten years (Code of Obligations, art. 958f).
How to keep the cash book
- Enter the opening balance. Count the cash on day one and enter the amount. From then on the template calculates the balance after every row.
- Record every transaction. Date, sequential receipt number, description and amount as receipt or payment. Ideally on the same day, while the receipt is still at hand.
- State the account or category. That way the cash book can later be posted to your accounts without guesswork.
- Note the VAT rate. If you are VAT-registered, enter the rate per receipt: 8.1 %, 2.6 %, 3.8 % or 0.
- Count the cash. At least monthly, count coins and notes on the «Cash count» sheet. The difference to the cash book must be zero.
The key rules for cash
- No entry without a receipt. Every entry has a receipt. If it is missing, create a self-issued voucher with date, amount, purpose and signature.
- The cash box is never negative. There cannot physically be less than nothing in the till. A negative balance means a forgotten or wrong entry, the template highlights it in red.
- Cash transfers are not income. If you take cash to the bank, it is a payment out of the cash box and a receipt in the bank account. The result does not change.
- Make private items visible. If you take cash for private purposes, record it as a private withdrawal, not as a business expense.
- Never change entries afterwards. Correct mistakes with a new row referring to the wrong one instead of overwriting values.
Legal basis
The cash book is part of the business records. It must be complete, truthful and systematic, and every entry needs a receipt (Code of Obligations, art. 957a). Keep the cash book and receipts for ten years (art. 958f). In a VAT audit, a complete cash book is one of the first documents requested.
Frequently asked questions
- Am I required to keep a cash book?
- If your business takes in or pays out cash, yes: cash transactions are part of your bookkeeping and must be fully traceable. A separate cash book is the usual way to do that.
- How often should I do a cash count?
- The law does not set a rhythm. A cash count at least monthly is common and welcome in VAT audits, daily in businesses with a lot of cash.
- What do I do about a cash difference?
- First check receipts and entries. If the difference cannot be explained, post it as a cash difference with a self-issued voucher. Do not quietly balance it out.
