A lot of what happens in Accounting and Bookkeeping is based on preconceived sets of “Assumptions” and “Principles.” These Assumptions and Principles merely inform the Accounting Profession on how to observe, record, process, and convey critical financial information to others outside the Accounting Profession. Double-Entry Account Bookkeeping maintains its own Assumptions and Principles, almost all of which are beyond the focus of this Entry in Section Three. What can be said here, however, is that a few have their own equivalents under the Work-Standard’s conception of Accounting, the “National-Socialized Accounting Principles (NSAP).” It is necessary to address NSAP’s own Assumptions and Principles in order to consolidate the conclusions from the preceding Entry as part of devising the Work-Standard’s accounting system.
To begin, nothing mentioned here is going to sound ‘new’ to anyone who has already read The Work-Standard (3rd Ed.), The Third Place (1st Ed.), The Digital Realm (1st Ed.), and even the First Edition of Work-Standard Accounting Practices. If something is discussed here, there was definitely a precedent for it in an Entry from one of those Treatises. For the trained Accountant or Bookkeeper, the information conveyed here is meant to help them conceptualize and quantify aspects of the Work-Standard where Actual Arbeit gets converts into Actual Geld, while existing Geld owned by others is traded for finished goods and services through transactional sales.
The following are all the known ASAP Assumptions and Principles that were either established in the First Edition or else elaborated elsewhere in the other Treatises. Note that this is a non-exhaustive list; any future Edition(s) of Work-Standard Accounting Practices will no doubt expand the existing list to include other Assumptions and Principles not covered here. What deserves to be mentioned for now are those which recur frequently in most discussions of the Work-Standard.
NSAP Assumptions
Arbeit-into-Geld Assumption: For every Domain in the Work-World, there are various Industries and Enterprises contributing Arbeit through production, transportation, distribution, and transactional sales of finished goods and services. These economic activities are sources of Arbeit that must be recorded as such.
Geld-into-Arbeit Assumption: Conversely, every Domain in the Work-World has those same Industries and Enterprises generating Geld from the transactional sales as well spending their own Geld to create more Arbeit. The State may even allocate Geld from its own State Budget. In both cases, economic activities where Geld is being spent or generated must be recorded.
Schuldenfrei Assumption: The Economic Organization in question is going to continue operating and has no outstanding Schuld that would otherwise prevent it from functioning. It is going to exist for the unforeseeable future under the Work-Standard, “‘free from Schuld,’” hence the term.
Sociable Currency Assumption: Every contribution of Arbeit and generation of Geld through economic activities will be recorded in the monetary units of the Currency pegged to the Work-Standard. Currencies pegged to the Work-Standard are called “Sociable Currencies.”
Vocation Assumption: In the Work-World, the Self represents the smallest microcosm insofar as they are capable of contributing Arbeit through a “Vocation” as their official employment. Individual contributions of Arbeit under the Work-Standard occur through a Vocation attached to a designated Domain. Aside from the “Vocational Civil Service (VCS) Planned/Command Economy,” Vocations attached to the National Educational System, Financial Regime, National Government, and National Intranet are equally capable of contributing Arbeit. The same is also true for those engaged in “Heimarbeit (Work-from-Home),” such as stay-at-home parents.
Work-World Assumption: All economic activities occur within the “Work-World.” The Work-World is a metaphysical frame of reference to describe how all sources of Arbeit occur among various “Domains” that correspond to specific Economic Organizations. It exists to separate legitimate and non-illicit economic activities from those conducted in the “Informal Economy” and the “Shadow Economy,” what are commonly referred to as the “Gray Market” and “Black Market” respectively. Whatever occurs in the Informal Economy and Shadow Economy involves unregistered, unrecognized movements of Actual Geld without any Actual Arbeit being registered.
NSAP Principles
Accounting Period Principle: Every Enterprise shall employ one of two accounting methods for recording their economic activities. Each week, Economic Planners are expected to deposit a report detailing how much Arbeit and Geld their respective Enterprise had created at a “State Bank” operating as part of the Reciprocal-Reserve Banking System. This report is a “Financial Ledger” compiled by the Accountant and based on information compiled from the Economic Planner and any Bookkeepers under the Accountant’s Command Responsibility.
Dasein Motive Principle: Different types of Arbeit and Geld exist. The most common is “Actual Arbeit” and “Actual Geld,” followed by “Digital Arbeit” and “Digital Geld,” and “Military Arbeit” and “Military Geld.” Digital Arbeit and Digital Geld are created by the National Intranet, Military Arbeit and Military Geld by the Military-Industrial Complex.
MTEP Principle: Mission-Type Economic Planning (MTEP) differs from the various other types of economic planning and Soviet-Type Economic Planning by relying on the Prussian concept of “Auftragstaktik” and “Council Democracy.” It is important for Accountants to be as transparent and straightforward as possible, conveying all their information to everyone at the workspace.
Nationalism Principle: Accountants must work closely with Economic Planners and any fellow Bookkeepers within their respective Enterprises. If there is Arbeit being contributed to the Life-Energy Reserve from an Enterprise’s economic activities, the Economic Planner will relay that information to the Accountant and Bookkeeper. When there is Geld being generated from an Enterprise’s economic activities, the Bookkeeper reports that information to the Accountant.
National-Socialization Principle: Most Enterprises under the Work-Standard are either State Enterprises, Social Enterprises, Student Enterprises, Digital Enterprises or Foreign Enterprises. Any one of them has the potential to contribute additional sources of Arbeit and Geld, including different types of Arbeit and Geld, beyond their primary ones. These Economic Organizations are given the special designation of “National-Socialized Enterprise (NSE),” whose economic activities must be registered through a specific accounting method designed for them.
Workflow Principle: Whenever Revenues and Expenses are recorded, they must be done at the same time Arbeit and Geld are being created by an Enterprise. The Arbeit and Geld yielded from economic activities constitute the Revenues; the Expenses by extension stem from how much Geld it took to perform production, transportation, distribution, and transactional sales.
Categories: Compendium, Work-Standard Accounting Practices
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