bexio automatically performs certain posts for you. For example, when you create an invoice, an entry is automatically posted under the clients (accounts receivable). These posts are only possible because bexio keeps system accounts.
All accounts in your bexio chart of accounts that are marked by a small padlock icon are system accounts. You can edit these accounts but they cannot be removed from the system, i.e. they cannot be deleted.
System accounts are used for the posts that bexio performs automatically on your behalf. Below you will find a brief explanation of each system account:
(Please note that the account numbers and designation could differ depending on the legal form. This example uses the chart of accounts for a stock corporation (Aktiengesellschaft or AG).)
| Account no. | Account designation | Description of the system function |
| 1020 | Bank balance | There is no visible link here. This account is used in case all banking accounts have been deleted. We recommend assigning this account a number you don't need and simply using it as a "backup account". |
| 1021 ff | Banking accounts | All other banking accounts are created automatically when you create a banking relationship as described in "How can I create a new cash/postal/banking account?" Of course the account numbers and designations can be modified in the chart of accounts. To find out how, please refer to "How can I manage the account groups and the chart of accounts?" |
| 1100 | Trade receivables (clients) | This is linked to the invoices since a post is automatically made to accounts receivable whenever you create an invoice. |
| 1170/ 1171 | Input tax for material, merchandise, services, energy, cl. 4 / input tax for investments, other operating expenses, cl. 1/5-8 | This is linked to the vendor invoices and expenditures; input tax is posted automatically when you create a vendor invoice or an expenditure. |
| 1172/ 2202 | Input tax reconciliation reporting method / output tax reconciliation reporting method | These accounts are needed for the VAT statement based on collected payments which is currently under development. |
| 2000 | Trade payables (vendors) | This is linked to the vendor invoices. If you create a vendor invoice, an entry is automatically posted to accounts payable. |
| 2200 | VAT - output tax due | This is linked to the invoices. Output tax is automatically posted when an invoice is created. |
| 3401 | Gross proceeds from banking products | This is a standard income account. If you do not select an income account for an invoice, the amount is automatically posted to this account. |
| 3800 | Discounts | This is linked to the invoices. If you post a discount on an invoice, this account is used. |
| 3809 | VAT net tax rate | This account is used for posting VAT if companies are permitted to use the net tax rate. |
| 4200 | Purchase of merchandise | This is a standard expense account. If you do not select a specific expense account for a vendor invoice or expenditure, the system automatically uses this account. |
| 4900 | Discounts | This is linked to the vendor invoices. If you post a discount on an invoice, this account is used. |
| 6949/ 6999 | Foreign currency losses/ gains | This account is needed to post differences in currency exchange rates. These can arise if the exchange rate at the time of invoicing is different than at the time of payment. |
| 9000/ 9100/ 9101/ 9200/ 9900 | Income statement/ opening balance/ closing balance/ profit or loss for the year/ corrections | You need these accounts for the annual closing of accounts and when opening the accounts again. These are system accounts because they need to be traceable for evaluation at a later date. |