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[tdf-discuss] Re: [board-discuss] Re: November 2012 profits & losses


Marc Paré wrote:
I have a few questions about section 2900. I am not sure if some of
the items belong there.

Hi Marc,

thanks for actually reading those things - I answer a bit selectively:

What was 2900 Other costs charitable mission EUR 533.60 spent on?

Lawyer and banking fees, all under the TDF charitable mission.

Actually, now that I look at the 2900 heading, it may be better to
re-label it in another way. "Other costs related to TDF" otherwise
the label that is used now suggests that the costs below the 2900
section relates to costs that were incurred for charitable use --
which I don't think is what you mean.

I do - so for the past year, *all* TDF expenses were done as a
charity. To the best of my knowledge, no for-profit spendings. As
such, we have to group those expenses under the 2500-2999 range (see
below why).

IMO, all of these could fit in the 2700 category if you use the 2700
title as "Office Expenses", then follow through with the 2701, 2702,
2703 etc. numbering. I don't know the reason why any TDF expenses
should be singled out in 2900 when the whole Profit/Loss report
about the TDF. All of the 2900 costs seem related to 2700 Office
costs (which are understood to be "TDF Office Costs")

We in theory have some freedom in assigning and using accounts, as
long as we don't fall under the German Bilanzpflicht (a mandatory
annual balance report, testified by a chartered accountant). But I
think it pays to act as aligned to those rules as possible, to ease
transition, and also to be reasonably self-documenting for someone
knowledgeable of other German charity accounting practices.

As such, we base TDF Berlin accounting on the SKR49 accounting
template:

 http://www.datev.de/portal/ShowContent.do?pid=dpi&cid=75170

, which is standard for associations, foundations, and non-profit
corporations.

With that template, 2700-2799 are broadly assigned for membership
administration costs, and 2800-2804 for member recruitment and
benefits. Both don't seem to fit the case here. So I went for the
broader catch-all account 2900, though with said subaccounts for
recurring items (sub accounts, in contrast to sibling accounts, have
the nice feature to give summary balances in the parent 2900
account).

Along those lines (and if well-justified also beyond), I'll gladly
improve things. Of course, early in the year is the best opportunity
to meddle with account assignments etc etc. :)

Cheers,

-- Thorsten

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