The (minimum) normalized account (s) system or MAR is a statutory bill for accounting in an enterprise in Belgium. It is a consequence of the legislation on the financial statements, which aims at readability and uniformity of the annual accounts. Each accounting plan or each accounting package must contain at least these accounts, with the specified numbers.
Since January 1, 2006, non-profit organizations, non-profit organizations, have introduced a new accounting law, which imposes its own minimum normalized accounting system. The big difference with the classic account system is the introduction of a new category in revenue, namely ** 73 Members' fees, Legislation and grants and cancellation of the account ** 753 Capital and interest subsidies, which are integrated into the category ** 73 . For all other categories, the system follows the format that is also valid for ordinary businesses. Schema
The schedule contains eight main categories or classes: Accounts of the income statement bills for order
Using the second digit, a first subdivision is made, for example: Class 7. REVENUE
Sometimes the minimum format is specified up to the fourth digit; as an example below, the account 62: 621 Employer contributions for social insurance 622 Employee Premiums for Topic Insurance 623 Other staff costs 624 Old-age and survivor's pensions
A further format, for example, per department, is of course possible but not mandatory. Because it is not normalized, then the further breakdown of business may differ. Also see Externe link
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