The gross principle is a principle of the economic accounting. It is apart from the completeness, clarity and the disclosure one of the principles of the production of the budgetary planning.

Contentwise the gross principle means that incomes and expenditures are to be estimated separately in full height and from each other. That is, that incomes which can be expected may not be charged with the intended expenditures of the same intended purpose (accounting prohibition or also balancing prohibition). The gross principle applies its during the stock accounting and applies in principle also with requesting of commitment authorizations. A goal of the gross principle is reaching a transparency of the individual positions of the household.

It applies at national organizations and authorities as well as in the Lands of the Federal Republic, the municipalities as well as stored companies of the respective division, as far as they are considered to subsidies received or as allowance receivers.

The legal bases in Germany represent "§"§ the 15 and 35 the BHO as well as "§ the 12 of the budget fundamentals law (HgrG). On country and similar regulations apply for local level.

'' see also net principle

Related links:

• http://bundesrecht.juris.de/bundesrecht/bho/35.html "§ 35 the BHO]
• http://bundesrecht.juris.de/bundesrecht/hgrg/__12.html "§ 12 of the HGrG]

Articles in category "Gross principle"

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• The gross principle and civilization.
  1955 Jul;45(7):39-41. The gross principle and civilization. GROSS RH.MeSH Terms Shoes* PMID: 13243078 [PubMed - OLDMEDLINE for Pre1966]


• World egg - Wikipedia, the free encyclopedia
  These Cosmic-Eggs float in the Waters, out of which One is endowed with Earth, Water, Fire, Air, Ether, Ego, Mahat- The Gross Principle of Shivas, ...