ROZRACHUNKI NA KONIEC OKRESU OBROTOWEGO ORAZ ICH UJĘCIE W ROCZNYM SPRAWOZDANIU FINANSOWYM

Bożena Sowa
Wyższa Szkoła Prawa i Administracji w Przemyślu
Karolina Olak
Uniwersytet Rzeszowski


Accounting is an applied science. This means that its main methods and
principles are applied in practice. The essence of accounting, among others economic method. This means that the accounting is conducted separately for each entity and for its information needs. It can not be conducted in any form and by individual solutions substance. The main purpose of accounting standards is to ensure that its conduct was carried out in a fair and credible, and enabled to provide the necessary information on the economic and business units. Conducting business in accordance with applicable laws and professional standards, and ensure the right information to the Management Board of the economic entity and its employees. Over the years the amount of information that is presented in the financial statements, increased (e.g. in the form of additional information and notes are an integral part of these statements). Therefore, financial reporting is becoming more valuable source of information for evaluating the condition of the unit.


Keywords
balances, receivables, payables, inventory, valuation