Kontoplaan
Kontoplaan is a term used in Dutch-language financial administration to describe the structured set of accounts used to classify and record financial transactions. It is the Dutch equivalent of a chart of accounts or account plan in English and serves as the backbone of a company’s or organization’s bookkeeping. The kontoplaan helps standardize recording, supports consistent financial reporting, budgeting, and auditing, and enables comparability across periods and entities.
Structure and scope typically organize accounts into broad categories such as assets, liabilities, equity, income, and
Usage and customization vary depending on context. Public sector bodies, non-profits, and private companies may adopt
Implementation considerations include defining a clear account structure, assigning consistent codes, ensuring compatibility with an ERP
See also: chart of accounts, general ledger, accounting standards.