Integrated composite calculation

The integrated network accounting (IVR) is a holistic approach to the accounting of the public service. For example, it is intended to supplement the current cameralistic budget management in the North Rhine-Westphalian state administration .

The IVR consists of the four components

• Asset accounting ,
• Profitability Analysis ,
• Cost and performance accounting (KLR),
• Financial accounting .

Asset and income together form the double entry system ( Doppik ).

Within the IVR, all of the above components are linked to one another in such a way that all data from each individual booking process is transferred to the relevant invoices during the so-called account assignment. The advantage of integrating the components is that they are all connected in a compatible manner and are therefore not subject to the risk of creating different results through separate postings in financial accounting, KLR and double-entry accounting.

The so-called IVR can be done in addition to the cameralistics according to the principles of proper bookkeeping and accounting in analogous application of the provisions of the Commercial Code. (cf. § 33a HGrG)

Integrated bookkeeping for assets, debts, income and expenditure is already provided for in cameralistics. (cf. § 35 HGrG)

See also

Bookkeeping , New Municipal Financial Management (NKF), Cameralistics , Doppik