Handbuch Finanzen

Grundsätze ordnungsmäßiger Buchführung ..............................................................109
Haftpflichtversicherung .............................................................................85, 87, 90, 92
Haftung.............................................................................................................81, 85, 88
Immobilien...................................................................................................................61
Inventarverkauf ............................................................................................................72
Jahresabschluss........................................................................................11, 31, 94, 124
Jahreshauptversammlung .......................................................................7, 8, 12, 95, 128
Jahresplanung.........................................................................................................58, 64
Kas senbuch ................................................................................................................11
Kassenbericht ...........................................................................................11, 13, 92, 112
Kassenbuch .. 7, 10, 11, 13, 18, 21, 36, 41, 42, 62, 94, 95, 96, 103, 104, 106, 107, 109,
125, 126, 128, 129
Kassenführung ...........................................................................102, 112, 120, 124, 129
Kassenübergabe .............................................................................................7, 8, 60, 61
Kontenrahmen....................................................................................................105, 112
Körperschaftsteuer .....................................................................................52, 68, 72, 74
Künstlersozialabgabe .................................................................................77, 84, 85, 89
Künstlersozialkasse (KSK) ..........................................................................................84
Lastschrifteinzug..................................................................................................30, 111
Lotterie .........................................................................................................................71
Mindestbeitrag .............................................................................................9, 15, 19, 20
Mitgliederbetreuung.............................................................................................99, 102
Mitgliederverwaltung.......................................................................................22, 72, 99
Mitgliedsbeitrag .....................................................................16, 17, 19, 20, 25, 27, 102
Mittelverwendung ................................................................................................56, 116
Mittelverwendung für Dritte ......................................................................................116
Ortsvereinskontenzahler ......................................................................17, 20, 21, 23, 24
Parteiengesetz 5, 7, 11, 13, 35, 39, 54, 55, 59, 60, 92, 94, 98, 104, 116, 120, 121, 123,
129
Rechenschaftsbericht ... 8, 11, 12, 20, 28, 29, 31, 35, 36, 37, 38, 41, 43, 54, 59, 60, 61,
65, 92, 93, 94, 95, 96, 98, 105, 121, 122, 123, 125, 126
Sachleistungen .............................................................................................................18
Sachspenden...............................................................................................41, 42, 47, 53
Saldierungsverbot...................................................................................................53, 59
Sanktionen....................................................................................29, 115, 120, 121, 122
Schenkungsteuer ..........................................................................................................75
Schuldanerkenntnis ......................................................................................................86
Selbstanzeige...........................................................................................120, 122, 123
Sonderbeiträge .......... 9, 16, 18, 25, 27, 28, 29, 30, 35, 43, 97, 104, 112, 114, 125, 127
Sonstige Ausgaben...............................................................................................59, 107
Sonstige Einnahmen.............................................................................................54, 106
SPD-Kasse 11, 13, 21, 31, 36, 41, 42, 55, 57, 62, 76, 96, 102, 106, 107, 112, 113, 115
132