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
- Chart of Accounts and Functional Classification, January 2026 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2026 (pdf file, clean)
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. At present the key words are available only for the Functional Classification.
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).
Earlier versions
January 2025
- Chart of Accounts and Functional Classification, January 2025 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2025 (pdf file, clean)
January 2024
- Chart of Accounts and Functional Classification, January 2024 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2024 (pdf file, clean)
January 2023
- Chart of Accounts and Functional Classification, January 2023 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2023 (pdf file, clean)
January 2022
- Chart of Accounts and Functional Classification, January 2022 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2022 (pdf file, clean)
Januar 2021
- Chart of Accounts and Functional Classification, January 2021 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2021 (pdf file, clean)
January 2020
- Chart of Accounts and Functional Classification, January 2019 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2019 (pdf file, clean)
January 2019
- Chart of Accounts and Functional Classification, January 2018 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2018 (pdf file, clean)
January 2018
- Chart of Accounts and Functional Classification, January 2017 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2017 (pdf file, clean)
January 2017
- Chart of Accounts and Functional Classification, January 2016 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2016 (pdf file, clean)
January 2016
- Chart of Accounts and Functional Classification, January 2015 (Word file, with revisions)
- Chart of Account and Functional Classification, January 2015 (pdf file, clean)
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).
September 2009