Chart of Accounts and Functional Classification
Chart of Accounts HAM2 and Functional Classification (supersedes Appendices A and B of the Manual, Harmonized Accounting Model for the Cantons and Municipalities HAM2 dated January 2008)
Most recent version
To simplify working with the Chart of Accounts and the Functional Classification, you will find under Index HAM2 a subject index and a classified index. This supersedes the Functional Classification classified index under the link in the Manual HAM2 (page 193). At present the key words are available only for the Functional Classification. The key words for balance sheet, income statement and investment account will follow as soon as possible.
As the cities and municipalities have even more detailed needs, the Inter-cantonal Coordination Group HAM2 of the Conference of Cantonal Supervisors of Municipal Finances has expanded the Chart of Accounts and the Functional Classification in the Manual HAM2. Parts of the expansion have been declared mandatory, in order to achieve the greatest possible harmonization among the municipalities in the various Swiss cantons. The details can be found on the Conference’s homepage (www.kkag-cacsfc.ch).
The Chart of Accounts and the Functional Classification have been revised in collaboration with the Inter-cantonal Coordination Group HAM2 of the Conference of Cantonal Supervisors of Municipal Finances. A number of addenda and changes have been included based on the specific needs of the municipalities. The SRS-CSPCP approved the changes at its meeting on 3 September 2009. The following documents contain the Chart of Accounts and the Functional Classification, highlighting these changes (Status September 2009):