ASBL Chart of Accounts

Support User
1

Hi,
Is there a chart of accounts dedicated to Belgian ASBL available somwhere?
Would be helpfull!

2

What are the difference with the standard chart of accounts?
As far as I see for the Foundation it is the same chart.

3

Only few accounts missing in the standard Belgian PCN, but required for a Association, like: 73 - Cotisations, dons legs, & Subsides and childrens.

4

If you can list all of them, it should not be difficult to generate a template variant.

5

I’m not accountant but after a quick comparison with the chart of account proposed here:

  2912 - Subsides à recevoir
 413 - Subsides à recevoir
 483 - Subsides à rembourser
73 - Cotisations, dons, legs et subsides (I.D)
 730 - Cotisations
 731 - Dons
 732 - Legs
 733 - Subsides

It could be incorporated to the Belgian Normalised Chart of account.

6

Do you think submiting a change on account_be.xml would be appropriate?
At least 73 account would be helpfull to reduce config time for associations.

       <record model="account.account.template" id="73">
            <field name="name" lang="fr">Cotisations, dons, legs et subsides</field>
            <field name="name" lang="nl">Lidgeld, schenkingen, legaten en subsidies</field>
            <field name="name" lang="en">Membership fees, gifts, legacies and subsidies</field>
            <field name="code">73</field>
            <field name="type" ref="resultats_I_D"/>
            <field name="closed" eval="True"/>
            <field name="parent" ref="7"/>
        </record>

Other option is probably to create a full template Minimum chart of accounts for associations and foundations based on account_be and Plan comptable minimum normalisé (PCMN) des associations et fondations | CNC CBN. if it seems usefull to the community I can try to write a module in my spare time (in both cases I would have to study Tryton - How to Develop this would be my first modest contrib :slight_smile: ).

7

For me it will be better to have two different chart because common companies do not need the special account and they may use it by mistake.

But as it seems that it is just about adding new accounts to the standard chart, I would add them in the account_be.xml template with a conditional xsltproc parameter. So we can still generate the current versions plus the association one. Maybe some account of standard chart should be removed for association so the same filter could be used.