KB Boekhouding VME - NICM

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NICM vzw Wet 2010 KB Boekhouding 2012: teksten www.nicm.be Index internet.........................................................................21 inventaris ...........................................................5, 12, 13 inventarisstukken .........................................................12 J jaarrekening .................................................................13 K Kabeldistributie ...........................................................20 kantoorbenodigdheden.................................................21 Kassen .........................................................................18 kelders ...............................................................3, 11, 20 keuring.........................................................................19 Keuring........................................................................19 keuringen ...............................................................19, 20 koninklijk besluit van 12 september 1983 .....................8 koninklijk besluit van 30 januari 2001.................3, 7, 12 kosten beheer ...............................................................21 Kredietinstellingen..................................... 15, 16, 18, 23 L leasing..........................................................................15 leningen .................................................................15, 16 Leveranciers...........................................................16, 23 Leveringen...................................................................20 liften.......................................................................19, 20 Lucht- en rookafzuigingsinstallaties ............................19 M mede-eigendom ..................................... 3, 11, 12, 20, 21 meteropname ...............................................................19 Meters..........................................................................19 Meubilair .....................................................................15 minimum genormaliseerd rekeningenstelsel.1, 3, 4, 7, 8, 11, 15, 23 Minister van Justitie................................. 5, 7, 11, 13, 23 N nauwkeurige.......................................................3, 4, 5, 7 O Onderhoud ....................................................... 19, 20, 21 Onderhoudscontract...............................................19, 20 Onderhoudsproducten..................................................19 ondernemingen ..........................................................3, 7 opbrengsten...................................................... 17, 23, 30 Opbrengsten.................................................................23 overboekingen interne .....................................................................18 overlevingspensioenen.................................................21 Overlopende rekeningen..............................................17 01.12.2012 26/32 20120712_KB_boekhouding_volledig Enkel de wetgeving gepubliceerd in het Belgisch Staatsblad is rechtsgeldig P papier en glas............................................................... 19 parkings................................................................. 19, 20 personeelskosten.......................................................... 21 PMD............................................................................ 19 pompinstallaties........................................................... 19 Postzegels.................................................................... 21 procedurekosten .......................................................... 21 R Raad van State................................................. 3, 4, 7, 11 raadsleden.............................................................. 20, 21 Rechtsbijstand ............................................................. 21 recreatie ....................................................................... 20 rekening 440.................................................................... 16, 23 489.................................................................... 17, 23 rekening-courant.......................................................... 23 rekeningenstelsel ................3, 4, 5, 7, 8, 9, 11, 12, 13, 23 Renovatie............................................................... 19, 20 Renovatiewerken ......................................................... 20 reservekapitaal............................................. 3, 16, 18, 23 retributies..................................................................... 22 Rijksdienst voor sociale zekerheid .............................. 16 riolering....................................................................... 19 rollend materiaal.......................................................... 15 S sanitair................................................................... 19, 20 schoonmaak................................................................. 19 schoorstenen................................................................ 20 Schrijnwerken.............................................................. 19 schulden................................3, 11, 12, 15, 16, 17, 22, 23 op meer dan één jaar......................................... 15, 16 op rekening-courant.......................................... 16, 23 schuldvorderingen ................................................... 3, 22 stookinstallaties ........................................................... 19 Stookolie ..................................................................... 20 Studiekosten ................................................................ 20 syndici ......................................................................... 20 syndicus........................................................... 3, 4, 7, 21 T tegenboeking ............................................................... 23 Telefoon ...................................................................... 21 Televisiedistributie ...................................................... 21 Termijndeposito's ........................................................ 18 terrasscheidingen......................................................... 19 terrassen....................................................................... 20 tijdsorde................................................................. 11, 12 toezicht .................................................................... 9, 20 trapzalen ...................................................................... 20 tuinen..................................................................... 19, 20
NICM vzw Wet 2010 KB Boekhouding 2012: teksten www.nicm.be Index U Uitbreidingswerken..................................................... 20 V Vakantiegeld ............................................................... 16 vaste activa.....................................................5, 8, 15, 22 vennootschap............................................................... 13 ventilatiekanalen ......................................................... 20 verantwoordingsstuk ................................................... 11 bewaring................................................................. 11 gedagtekend ........................................................... 11 Verbouwingswerken ................................................... 20 vereniging van mede-eigenaars1, 3, 4, 5, 7, 9, 11, 12, 13, 15, 23 vergaderingen.............................................................. 21 vergaderzalen .............................................................. 21 verplichtingen ........................................................11, 12 verrichtingen ............................................................... 11 Vertalingen.................................................................. 21 verwarming ......................................................19, 20, 21 verwarmingsleidingen................................................. 19 Verzekering vrijwilligers ............................................ 21 volledig ....................................................................... 11 Voorschotten................................................................23 vorderingen............................................ 8, 11, 12, 16, 22 01.12.2012 27/32 20120712_KB_boekhouding_volledig Enkel de wetgeving gepubliceerd in het Belgisch Staatsblad is rechtsgeldig W waardeverminderingen..................... 5, 13, 16, 18, 22, 23 Wachtrekeningen .........................................................17 wasserij........................................................................20 Water .....................................................................20, 21 waterbehandeling...................................................19, 20 waterleidingen .............................................................19 waterverzachter......................................................19, 20 wegen.....................................................................19, 20 Werkgeversbijdragen...................................................21 Werkgeverspremies .....................................................21 werkkapitaal.......................................................3, 16, 23 Werkkapitaal................................................................18 wet van 17 juli 1975 ..............................................3, 7, 8 Wetboek van Vennootschappen...........................3, 7, 12 Z zonder uitstel................................................................11 zwembad......................................................................20
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KB Boekhouding VME - NICM

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