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Samenvatting non-profitsector accounting, ISBN: Non-profit Accounting (D012143A)
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Samenvatting De oranje vakken werden tijdens de les aangegeven als mogelijke examenvragen.
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InhoudsopgaveSamenvatting: Non-Profit Accounting............................................................................................................ 7
DEEL I: BOEKHOUDTECHNIEK ‘ACCURAL ACCOUNTING’......................................................................................8
Hoofdstuk 1. Het principe van de vermogensboekhouding............................................................................8
1. Het principe van de vermogensboekhouding.........................................................................................8
1.1. De balans.........................................................................................................................................8
1.2. De resultatenrekening.........................................................................................................................9
1.3. Voorbeeld balanswijziging onderneming Sovereign................................................................................9
2. Praktische werkwijze vermogensboekhouding....................................................................................10
2.1. De rekening...................................................................................................................................10
2.2. Werking van de rekening..............................................................................................................10
2.3. Grootboek – Journaal....................................................................................................................11
2.4. Proef- en Saldibalans.....................................................................................................................12
2.5. Inventaris.......................................................................................................................................12
2.6. Stappen boekhoudkundige verwerking........................................................................................13
2.7. Rekeningenstelsel (MAR)..............................................................................................................13
2.8. Boekhoudkundige verwerking......................................................................................................14
DEEL II: KARAKTERISTIEKEN NON-PROFITSECTOR..............................................................................................15
Hoofdstuk 1: Overzicht non-profitsector en vergelijking met profitsector...................................................15
1. Algemeen overzicht..............................................................................................................................15
2. Non-profitsector als deel van de dienstensector.................................................................................16
3. Vergelijking non-profitsector/ profitsector..........................................................................................16
Hoofdstuk 2: Boekhoudhervormingen non-profit en publieke sector..........................................................18
1. New Public Management in de non-profit en publieke sector............................................................18
2. Doelstellingen financiële rapportering in de non-profit en publieke sector........................................18
2.1. Profitsector....................................................................................................................................18
2.2. Publieke en non-profitsector........................................................................................................19
2.2.1. Algemene doelstellingen van de boekhouding.....................................................................19
2.2.2. Uitwerking van de doelstellingen..........................................................................................19
3. Boekhouderhervormingen in België.....................................................................................................19
Hoofdstuk 3: Conceptueel boekhoudkader...................................................................................................20
DEEL III: ACCOUNTING VERENIGINGEN EN STICHTINGEN..................................................................................21
Hoofdstuk 1: Nieuwe wetgeving verenigingen en stichtingen......................................................................21
1. Bedoeling van de hervorming...............................................................................................................21
2. Definitie van de vereniging...................................................................................................................21
, 3. Verenigingsdossier (niet kennen).........................................................................................................22
4. Buitenlandse verenigingen met bijkantoor in België (niet kennen).....................................................22
5. Internationale verenigingen zonder winstoogmerk (niet kennen)......................................................22
6. Stichtingen (niet kennen)......................................................................................................................22
7. Ziekenfondsen en landsbonden van ziekenfondsen............................................................................22
Hoofdstuk 2: Algemene boekhoudkundige en auditbepaling.......................................................................22
1. Wetgeving.............................................................................................................................................22
2. Onderscheid ‘vereenvoudigde’- micro – kleine- ‘andere dan kleine’ V&S...........................................23
3. Bepaling van de drempels van de grootteorde....................................................................................23
3.1. Criterium ontvangsten..................................................................................................................23
3.2. Criterium balanstotaal..................................................................................................................23
3.3. Criterium aantal werknemers.......................................................................................................23
4. Geconsolideerde grootteorde...............................................................................................................24
Hoofdstuk 3: Boekhoudkundige bepalingen kleine V&S...............................................................................24
1.Vereenvoudigde boekhouding..............................................................................................................24
2. Dagboek van ontvangsten en uitgaven................................................................................................25
3. Uitgewerkt voorbeeld dagboek ontvangsten en uitgaven...................................................................25
4. Inventaris..............................................................................................................................................25
5. Staat van ontvangsten en uitgaven......................................................................................................25
6. Toelichting.............................................................................................................................................25
6.1. Samenvatting van de waarderingsregels......................................................................................26
6.2. Aanpassingen van de waarderingsregeld.....................................................................................26
6.3. Bijkomende inlichtingen...............................................................................................................26
6.4. Staat van vermogen......................................................................................................................26
6.5. Belangrijke rechten en verplichtingen die niet in cijfers kunnen worden weergeven.................27
7. Openbaarmaking van de jaarrekening..................................................................................................27
8. Praktijkonderzoek.................................................................................................................................27
9. Enkele beleidsaspecten vereenvoudigde boekhouding.......................................................................28
Hoofdstuk 4: Boekhoudkundige bepalingen voor micro-, kleine en ‘andere dan kleine’ V&S.....................29
1. Evolutie boekhoudregeling V&S...........................................................................................................29
1.1 Vroegere regelgeving.....................................................................................................................29
1.2. Actuele hervormingen..................................................................................................................29
2. Vermogensbekhouding.........................................................................................................................29
3. Balans....................................................................................................................................................29
3.1. De activa........................................................................................................................................29
3.2. De passiva......................................................................................................................................29
4. Resultatenrekening...............................................................................................................................29
5. Toelichting.............................................................................................................................................30
, 6. Inventaris..............................................................................................................................................30
7. Rekeningenstelsel.................................................................................................................................30
8. Sociale balans........................................................................................................................................30
9. Jaarverslag.............................................................................................................................................30
Hoofdstuk 5: Financiële rapportering............................................................................................................31
Hoofdstuk 6: Sectorale boekhoudreglementering voor V&S: gelijkwaardigheid.........................................32
1. Probleemstelling...................................................................................................................................32
2. Advies NFP van CBN..............................................................................................................................33
2.1. Neerlegging financiële rapportering.............................................................................................33
2.2 Aanbevelingen voor V&S ‘vereenvoudigde boekhouding’ inzake gelijkwaardigheid...................33
2.3. Aanbevelingen voor micro-, kleine en ‘andere dan kleine’ V&S inzake gelijkwaardigheid..........33
2.4. Wat indien de sectorale regeling verwijst naar gemeen boekhoudrecht ondernemingen?.......34
2.5. Sectorale regelingen voor vzw’s politieke partijen.......................................................................34
2.6. Empirische studie huidige sectorale regelingen...........................................................................34
Hoofdstuk 7. Administratieve organisatie en interne controle-systeem V&S..............................................34
Hoofdstuk 8. Typische V&S- topics en innovaties.........................................................................................35
1. Beginbalans; ‘continuïteitsaanpak’ versus ‘zero-based aanpak’..........................................................35
2. Waardering in de beginbalans..............................................................................................................35
3. Proprietary – Agency.............................................................................................................................36
4. Erfpacht, opstal en vruchtgebruik........................................................................................................38
5. Financiële vaste activa..........................................................................................................................38
6. Renewal accounting..............................................................................................................................39
7. Eigen vermogen....................................................................................................................................40
8. Bestemde Fondsen en andere reserves................................................................................................40
8.1. Algemeen......................................................................................................................................40
8.2. Onderzoeksfondsen en verder......................................................................................................41
9. Voorzieningen en uitgestelde belastingen...........................................................................................41
9.1. Algemeen......................................................................................................................................41
9.1.1. Voorzieningen voor risico’s en kosten..................................................................................41
9.1.2. Uitgestelde belastingen.........................................................................................................42
9.2. Canada dry....................................................................................................................................42
10. Ledenbijdrage.....................................................................................................................................42
11. Resultatenrekening en verwerking.....................................................................................................43
11.1. Resultaten naar bestemming......................................................................................................43
11.2. Resultaatverwerking...................................................................................................................43
11.3. Meet de resultatenrekening het resultaat van de V&S?............................................................43
12. Subsidies, schenkingen, transfers en andere ‘non-exchange transactions’.......................................44
12.1. Inleiding.......................................................................................................................................44
, 12.2. Permanente ondersteuning of schaalvergroting........................................................................45
12.3. Ondersteuning van de V&S zonder schaalvergroting.................................................................45
12.4. Operationele ondersteuning, werkingssubsidies voor meerdere jaren, geen schaalvergroting
(‘fund raising’)......................................................................................................................................45
12.5. Schenkingen voor specifieke projecten......................................................................................45
12.6. Kwijtschelding van schulden.......................................................................................................46
12.7. Interest- en aflossingssubsidies..................................................................................................46
12.8. Beloften en schenkingen en sponsorship (‘pledges’).................................................................46
12.9. Verstrekte subsidies en schenkingen..........................................................................................46
13. Tussenkomst van koepelorganisaties.................................................................................................46
14. Begroting en koppeling met de vermogensboekhouding..................................................................46
DEEL IV. ACCOUNTING INSTELLINGEN GEZONDHEIDSZORGEN.........................................................................47
Hoofdstuk 1. Algemene boekhouding ziekenhuizen.....................................................................................47
1. Algemeen..............................................................................................................................................48
2. Doelstellingen jaarrekening ziekenhuizen............................................................................................48
3. Boekhoudwetgeving ziekenhuizen.......................................................................................................48
4. De sectorale jaarrekening van ziekenhuizen........................................................................................49
5. Het rekeningenstelsel van ziekenhuizen (MARZ).................................................................................50
6. Sectorale jaarrekening ziekenhuis GMC...............................................................................................51
Hoofdstuk 2: Bespreking van de balans en resultatenrekening ziekenhuizen..............................................52
1. De sectorale boekhoudwetgeving naast boekhoudrecht WVV............................................................52
2. Specifieke boekhoudregels ziekenhuizen.............................................................................................52
2.1 Voorgeschreven afschrijvingsregels...............................................................................................52
2.2 Aanschaffingswaarde investeringen..............................................................................................53
2.3. Immateriële vaste activa...............................................................................................................53
2.4. Overgedragen resultaten..............................................................................................................53
2.5. Investeringssubsidies....................................................................................................................53
2.6. Uitzonderlijke resultaten..............................................................................................................53
2.7. Verkregen subsidies en andere niet-ruiltransacties.....................................................................54
3. Specifieke rubrieken ziekenhuizen.......................................................................................................54
3.1. Materiële vaste activa...................................................................................................................54
3.2. Voorraden.....................................................................................................................................54
3.3. Vorderingen op ten hoogste één jaar...........................................................................................55
3.3.1. Rubriek..................................................................................................................................55
3.3.2. Boekhoudkundige verwerking..............................................................................................55
3.4. Financiële verrichtingen................................................................................................................56
3.5. Overlopende rekeningen en wachtrekeningen............................................................................56
3.6. Sluitingspremies............................................................................................................................56
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