Asset accounting
The term asset accounting comes from budget management and is a part of double budget management in public administration with structural reference to the balance sheet according to the German Commercial Code (HGB) and with links to the other two parts, profitability and financial accounting (three-component accounting). Differences between the asset account and the commercial balance sheet can only be seen in the balance sheet presentation and the evaluation options.
In some public administrations, this calculation takes place primarily at the end of the year , in order to later show the difference between assets and capital and thus determine the shortfall or excess. Many public administrations have replaced cameralistics with double-entry based on legal requirements , but implementation continues to cause problems.
A wealth calculation (VGR) is also carried out within the framework of national accounts .
principle
In the statement of net assets are assets - and liabilities side faced (similar to the balance sheet ). Accounts are listed on two pages of a table, which are assigned to the active and the passive side. Assets are on the active side while capital ( e.g. equity and debt ) are on the liabilities side.
If the equity, which is calculated from the sum of the assets on the assets side minus the debt capital on the liabilities side, has a negative value, there is a corresponding deficit for the calculated budget year. If this value is positive, there is a covering budget and the administration has done well.
Structure of the asset account
assets
The assets side shows:
liabilities
The liabilities side shows:
- Equity (in the municipal double: capital position)
- Special items
- Debt capital ( liabilities , provisions )
- deferred income
Web links
- Household control.de: Lexicon: Technical terms from AZ: Asset accounting
- Doppikvergleich.de: The project "Rechtsvergleich Doppik"
literature
- Sabrina Dettmer: Verwaltungsbetriebswirtschaft , Bildungsverlag EINS, Troisdorf 2007, ISBN 978-3-427-00410-3 , page 353
- Alfred Stobbe : Economics accounting , Springer textbook, 1994, ISBN 978-3-540-57851-2 , second chapter - first section - No. 4 page 65
- Dieter Brümmerhof: National Accounts , Oldenbourg Wissenschaftsverlag, 2007, ISBN 978-3-486-58335-9 , second chapter - page 10
- Peter Michael von der Lippe: Wirtschaftsstatistik , Lucius & Lucius, Stuttgart 1996, 5th edition, ISBN 3-8252-0209-7 , page 229