8 MARS 2007. - Arrêté du Collège réuni portant sur les composantes analytiques de la comptabilité générale
Le Collège réuni,
Vu l'ordonnance du 21 novembre 2006 portant les dispositions applicables au budget, à la comptabilité et au contrôle, notamment l'article 32;
Vu l'avis de l'Inspection des Finances, donné le 14 novembre 2006;
Vu l'accord des Membres du Collège réuni, compétents pour les Finances et le Budget, donné le 21 novembre 2006;
Vu l'avis du Conseil d'Etat, donné le 29 janvier 2007, en application de l'article 84, alinéa 1er, 1°, des lois coordonnées sur le Conseil d'Etat;
Sur la proposition des Membres du Collège réuni, compétents pour les Finances et le Budget;
Après en avoir délibéré,
Arrête :
Article 1er. Pour l'application du présent arrêté, on entend par :
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ordonnance : l'ordonnance du 21 novembre 2006 portant les dispositions applicables au budget, à la comptabilité et au contrôle;
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compte de résultats : la liste qui reprend les charges et les produits pour une période déterminée. Les charges sont comptabilisées dans les comptes de la classe 6 et les produits sont comptabilisés dans les comptes de la classe 7. Les soldes des comptes des classes 6 et 7 pour l'exercice comptable déterminé fournissent les éléments des comptes de résultats.
Art. 2. La comptabilité analytique est un système de comptabilisation auxiliaire à la comptabilité générale, au sein duquel les écritures de produits et charges de la comptabilité générale sont retraitées en vue d'analyser des aspects spécifiques des activités de l'entité comptable, de déterminer la formation de son compte des résultats global et de dégager la contribution des différentes activités à ces résultats.
En fonction des possibilités offertes par le système informatique comptable, d'autres éléments de la comptabilité peuvent être mis en oeuvre dans la comptabilité analytique.
Art. 3. La comptabilité analytique est tenue de manière simultanée à la comptabilité générale.
Art. 4. § 1er. La comptabilité analytique comprend trois...
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