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ACCOUNTING DOCUMENT

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Ekonomia i rachunkowość
R8UEtgK1HpPaq1
Ekonomia i rachunkowość
R2bgFljh90UB71
Ekonomia i rachunkowość
R1atr6TgEvajg1
Ekonomia i rachunkowość
Exercise 1
R1TzXpwcFIDd01
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
R1Iv51q45TBMQ1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
R5HbJgiJM1o0M1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m7c97a7161474a84b_1534956788052_0

ASSETS AND LIABILITIES

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Ekonomia i rachunkowość
Exercise 4
R17HlwxAp3DP61
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
R15h2Za2c7EV41
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
RsCLTOlM3MpOB1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m7c97a7161474a84b_1534956800984_0

ACCOUNTS

A: Hi Beata. Could you help me with the accountm7c97a7161474a84b_1535282493853_0account? I'm not sure I understand everything.

B: Sure. At the beginning I had a problem with it too. Look. It helps us group economic operationsm7c97a7161474a84b_1535282513181_0economic operations. It presents the status and possible changes in an element of assets, liabilities or results. Click here and here. Do you see what I'm saying now?

A: Yes, yes. I'm sorry, theoretically I know this, but I'm afraid that I will mess something up in practice.

B: Don't worry. You can ask for help at any time. What do you remember about accounts?

A: Each account can be created, opened, and have business transactions recorded in it and it can be closed. There are singlem7c97a7161474a84b_1535282548884_0single, doublem7c97a7161474a84b_1535282566789_0doubleand T‑typem7c97a7161474a84b_1535282579425_0T‑typeaccounts. Each of them consists of slightly different elements.

B: Hmm, you remember that well. What else will you be dealing with today?

A: I will open and close ledgersm7c97a7161474a84b_1535282596500_0ledgers. I know that the opening is caused by the commencement of operations, the beginning of each financial yearm7c97a7161474a84b_1535282613527_0financial year, a change in the legal form, entry into the registerm7c97a7161474a84b_1535282628089_0entry into the register or commencement of liquidation or the initiation of bankruptcy proceedings.

B: And when are we closing them?

A: At the end of the financial year, the end of the entity's activity, changes in the legal formm7c97a7161474a84b_1535282640547_0legal form, various combinations of units or at the balance sheet datem7c97a7161474a84b_1535282666049_0balance sheet date for which other regulations are appropriate.

B: Great! You have good theoretical knowledge. On its basis, we can build practical knowledge without problems.

Exercise 7
RRkiJshrfNMzT1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m7c97a7161474a84b_1535282666049_0
m7c97a7161474a84b_1535282640547_0
m7c97a7161474a84b_1535282628089_0
m7c97a7161474a84b_1535282613527_0
m7c97a7161474a84b_1535282596500_0
m7c97a7161474a84b_1535282579425_0
m7c97a7161474a84b_1535282566789_0
m7c97a7161474a84b_1535282548884_0
m7c97a7161474a84b_1535282513181_0
m7c97a7161474a84b_1535282493853_0
m7c97a7161474a84b_1534956813266_0

ECONOMIC OPERATIONS

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Ekonomia i rachunkowość
Exercise 8
R1SQ6bS9KRw1e1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m7c97a7161474a84b_1534956863649_0

ACCOUNTING ACT

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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m7c97a7161474a84b_1534956883536_0

Pictures

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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
R1T0QNcHgFXzS1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
RQhFQLQZDdYMf1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m7c97a7161474a84b_1534956896336_0

Game

RiWU5IwJeti9S1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
R1AoAUbh3zW5A1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
R7WPTBzsUE4VP1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m7c97a7161474a84b_1534956903330_0

Dictionary

maeg8cg16f51376978c1_1498134aeg8cg_363
account, accounts əˈkaʊnt
account, accounts əˈkaʊnt

rachunek, konto księgowe, konto

mkgd59c16f51376978c1_1498134kgd59c_183
accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt
accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt

dowód księgowy

mebc4ik16f51376978c1_1498134ebc4ik_124
accounting ledger əˈkaʊn.tɪŋ ˈledʒ.ər
accounting ledger əˈkaʊn.tɪŋ ˈledʒ.ər

księga rachunkowa

maehmfm16f51376978c1_1498134aehmfm_881
accounting policy əˈkaʊn.tɪŋ ˈpɒl.ə.si
accounting policy əˈkaʊn.tɪŋ ˈpɒl.ə.si

polityka rachunkowości

mihjggg16f51376978c1_1498134ihjggg_806
accounts əˈkaʊnt
accounts əˈkaʊnt

ewidencja księgowa

mindiah16f51376978c1_1498134indiah_717
amount, amounts əˈmaʊnt
amount, amounts əˈmaʊnt

kwota

mja3kbd16f51376978c1_1498134ja3kbd_242
analytical account, analytical accounts ˌæn.əˈlɪt.ɪ.kəl əˈkaʊnt
analytical account, analytical accounts ˌæn.əˈlɪt.ɪ.kəl əˈkaʊnt

konto analityczne

mijcjde16f51376978c1_1498134ijcjde_708
asset, assets ˈæs.et
asset, assets ˈæs.et

aktywa

mm989ej16f51376978c1_1498134m989ej_801
assets ˈæs.et
assets ˈæs.et

stan aktywów

mecmdcf16f51376978c1_1498134ecmdcf_462
balance ˈbæl.əns
balance ˈbæl.əns

bilans

mahge6k16f51376978c1_1498134ahge6k_664
balance sheet date ˈbæl.əns ʃiːt deɪt
balance sheet date ˈbæl.əns ʃiːt deɪt

dzień bilansowy

m5hnhhf16f51376978c1_14981345hnhhf_245
balance sheet operation, balance sheet operations ˈbæl.əns ʃiːt ˌɒp.ərˈeɪ.ʃən
balance sheet operation, balance sheet operations ˈbæl.əns ʃiːt ˌɒp.ərˈeɪ.ʃən

operacja bilansowa

mha724716f51376978c1_1498134ha7247_515
billing period ˈbɪl.ɪŋ ˈpɪə.ri.əd
billing period ˈbɪl.ɪŋ ˈpɪə.ri.əd

okres rozliczeniowy

mecn43c16f51376978c1_1498134ecn43c_423
content, contents kənˈtent
content, contents kənˈtent

treść

mh6fmmh16f51376978c1_1498134h6fmmh_746
control account, control accounts kənˈtrəʊl əˈkaʊnt
control account, control accounts kənˈtrəʊl əˈkaʊnt

konto syntetyczne

mkmkjmd16f51376978c1_1498134kmkjmd_708
correction invoice, correction invoices kəˈrek.ʃən ˈɪn.vɔɪs
correction invoice, correction invoices kəˈrek.ʃən ˈɪn.vɔɪs

faktura korygująca

mbngnf416f51376978c1_1498134bngnf4_296
correction note, correction notes kəˈrek.ʃən nəʊt
correction note, correction notes kəˈrek.ʃən nəʊt

nota korygująca

mg3ajnh16f51376978c1_1498134g3ajnh_413
cost, costs kɒst
cost, costs kɒst

koszt

mk52ej616f51376978c1_1498134k52ej6_793
credit ˈkred.ɪt
credit ˈkred.ɪt

ma

mecahec16f51376978c1_1498134ecahec_204
credit balance ˈkred.ɪt ˈbæl.əns
credit balance ˈkred.ɪt ˈbæl.əns

saldo kredytowe

mdbe6na16f51376978c1_1498134dbe6na_600
credit turnover ˈkred.ɪt ˈtɜːnˌəʊ.vər
credit turnover ˈkred.ɪt ˈtɜːnˌəʊ.vər

obroty kredytowe

m6ga3fd16f51376978c1_14981346ga3fd_517
current asset, current assets ˈkʌr.ənt ˈæs.et
current asset, current assets ˈkʌr.ənt ˈæs.et

aktywa obrotowe

mcfabck16f51376978c1_1498134cfabck_216
customs document, customs documents ˈkʌs·təmz ˈdɒk.jə.mənt
customs document, customs documents ˈkʌs·təmz ˈdɒk.jə.mənt

dokument celny

mmm4dig16f51376978c1_1498134mm4dig_541
daily summary of documents ˈdeɪ.li ˈsʌm.ər.i əv ˈdɒk.jə.mənt
daily summary of documents ˈdeɪ.li ˈsʌm.ər.i əv ˈdɒk.jə.mənt

dzienne zestawienie dowodów

mkcnnij16f51376978c1_1498134kcnnij_249
date deɪt
date deɪt

data

mbk4de716f51376978c1_1498134bk4de7_853
debit ˈdeb.ɪt
debit ˈdeb.ɪt

winien

m2b6jj516f51376978c1_14981342b6jj5_212
debit balance ˈdeb.ɪt ˈbæl.əns
debit balance ˈdeb.ɪt ˈbæl.əns

saldo debetowe

mbeia5j16f51376978c1_1498134beia5j_538
debit turnover ˈdeb.ɪt ˈtɜːnˌəʊ.vər
debit turnover ˈdeb.ɪt ˈtɜːnˌəʊ.vər

obroty debetowe

me77h2j16f51376978c1_1498134e77h2j_608
debit‑credit account ˈdeb.ɪt‑ˈkred.ɪt əˈkaʊnt
debit‑credit account ˈdeb.ɪt‑ˈkred.ɪt əˈkaʊnt

konto aktywno‑pasywne

m7cihgf16f51376978c1_14981347cihgf_365
decrease dɪˈkriːs
decrease dɪˈkriːs

zmniejszenia

mmincak16f51376978c1_1498134mincak_332
double account, double accounts ˈdʌb.əl əˈkaʊnt
double account, double accounts ˈdʌb.əl əˈkaʊnt

konto podwójne

ma2kndk16f51376978c1_1498134a2kndk_247
double‑entry rule ˈdʌb.əl‑ˈen.tri ruːl
double‑entry rule ˈdʌb.əl‑ˈen.tri ruːl

zasada podwójnego zapisu

mdkkhhk16f51376978c1_1498134dkkhhk_819
economic benefits iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt
economic benefits iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt

korzyści ekonomiczne

mki99f616f51376978c1_1498134ki99f6_322
economic operation, economic operations iː.kəˈnɒm.ɪk ˌɒp.ərˈeɪ.ʃən
economic operation, economic operations iː.kəˈnɒm.ɪk ˌɒp.ərˈeɪ.ʃən

operacja gospodarcza

mijg35i16f51376978c1_1498134ijg35i_982
economic unit, economic units iː.kəˈnɒm.ɪk ˈjuː.nɪt
economic unit, economic units iː.kəˈnɒm.ɪk ˈjuː.nɪt

jednostka gospodarcza

mdmd6e316f51376978c1_1498134dmd6e3_703
entry in the register ˈen.tri ɪn ðə ˈredʒ.ɪ.stər
entry in the register ˈen.tri ɪn ðə ˈredʒ.ɪ.stər

wpis do rejestru

mf29ehg16f51376978c1_1498134f29ehg_292
equity ˈek.wɪ.ti
equity ˈek.wɪ.ti

kapitał własny

mnhffkm16f51376978c1_1498134nhffkm_497
final credit balance ˈfaɪ.nəl ˈkred.ɪt ˈbæl.əns
final credit balance ˈfaɪ.nəl ˈkred.ɪt ˈbæl.əns

saldo końcowe kredytowe

mmg2njd16f51376978c1_1498134mg2njd_839
final debit balance ˈfaɪ.nəl ˈdeb.ɪt ˈbæl.əns
final debit balance ˈfaɪ.nəl ˈdeb.ɪt ˈbæl.əns

saldo końcowe debetowe

m3ffcd916f51376978c1_14981343ffcd9_496
financial result faɪˈnæn.ʃəl rɪˈzʌlt
financial result faɪˈnæn.ʃəl rɪˈzʌlt

wynik finansowy

m9bjmc816f51376978c1_14981349bjmc8_351
financial statement, financial statements faɪˈnæn.ʃəl ˈsteɪt.mənt
financial statement, financial statements faɪˈnæn.ʃəl ˈsteɪt.mənt

sprawozdanie finansowe

mkmdigd16f51376978c1_1498134kmdigd_561
financial year, financial years faɪˈnæn.ʃəl jɪər
financial year, financial years faɪˈnæn.ʃəl jɪər

rok obrotowy

mejcefd16f51376978c1_1498134ejcefd_982
fixed asset, fixed assets fɪkst ˈæs.et
fixed asset, fixed assets fɪkst ˈæs.et

środki trwałe

maiig2d16f51376978c1_1498134aiig2d_445
foreign capital ˈfɒr.ən ˈkæp.ɪ.təl
foreign capital ˈfɒr.ən ˈkæp.ɪ.təl

kapitał obcy

md62km616f51376978c1_1498134d62km6_786
ID number, ID numbers ɪd ˈnʌm.bər
ID number, ID numbers ɪd ˈnʌm.bər

numer dowodu

mfgchba16f51376978c1_1498134fgchba_917
increase ɪnˈkriːs
increase ɪnˈkriːs

zwiększenia

mk486bj16f51376978c1_1498134k486bj_465
initial credit balance ɪˈnɪʃ.əl ˈkred.ɪt ˈbæl.əns
initial credit balance ɪˈnɪʃ.əl ˈkred.ɪt ˈbæl.əns

saldo początkowe kredytowe

miiii3616f51376978c1_1498134iiii36_180
initial debit balance ɪˈnɪʃ.əl ˈdeb.ɪt ˈbæl.əns
initial debit balance ɪˈnɪʃ.əl ˈdeb.ɪt ˈbæl.əns

saldo początkowe debetowe

mhdmjj316f51376978c1_1498134hdmjj3_106
integrated accounts ˈɪntɪɡreɪtɪd əˈkaʊnt
integrated accounts ˈɪntɪɡreɪtɪd əˈkaʊnt

pełna rachunkowość

m4bafam16f51376978c1_14981344bafam_830
issuer, issuers ˈɪʃuːər
issuer, issuers ˈɪʃuːər

wystawca

m3f3ghm16f51376978c1_14981343f3ghm_386
ledger ˈledʒ.ər
ledger ˈledʒ.ər

księga przychodów i rozchodów

mg3k6kh16f51376978c1_1498134g3k6kh_631
legal form, legal forms ˈliː.ɡəl fɔːm
legal form, legal forms ˈliː.ɡəl fɔːm

forma prawna

mhmmggi16f51376978c1_1498134hmmggi_364
liabilities ˌlaɪ.əˈbɪl.ə.ti
liabilities ˌlaɪ.əˈbɪl.ə.ti

stan pasywów

mg85cg916f51376978c1_1498134g85cg9_449
liability, liabilities ˌlaɪ.əˈbɪl.ə.ti
liability, liabilities ˌlaɪ.əˈbɪl.ə.ti

pasywa

me97ei816f51376978c1_1498134e97ei8_706
loan, loans ləʊn
loan, loans ləʊn

pożyczka

mk2e92b16f51376978c1_1498134k2e92b_829
market price ˈmɑː.kɪt praɪs
market price ˈmɑː.kɪt praɪs

cena rynkowa

meddcki16f51376978c1_1498134eddcki_263
nominal operation, nominal operations ˈnɒm.ɪ.nəl ˌɒp.ərˈeɪ.ʃən
nominal operation, nominal operations ˈnɒm.ɪ.nəl ˌɒp.ərˈeɪ.ʃən

operacja wynikowa

m3c4hhe16f51376978c1_14981343c4hhe_703
non‑current asset, non‑current assets ˌnɒn‑ˈkʌr.ənt ˈæs.et
non‑current asset, non‑current assets ˌnɒn‑ˈkʌr.ənt ˈæs.et

aktywa trwałe

m65njcm16f51376978c1_149813465njcm_485
number of the corresponding account, numbers of corresponding accounts ˈnʌm.bər əv ðə ˌkɒr.ɪˈspɒn.dɪŋ əˈkaʊnt
number of the corresponding account, numbers of corresponding accounts ˈnʌm.bər əv ðə ˌkɒr.ɪˈspɒn.dɪŋ əˈkaʊnt

numer konta korespondującego

mjmbgej16f51376978c1_1498134jmbgej_754
opening balance ˈəʊ.pən.ɪŋ ˈbæl.əns
opening balance ˈəʊ.pən.ɪŋ ˈbæl.əns

bilans otwarcia

mg3nmj916f51376978c1_1498134g3nmj9_896
payable, payables ˈpeɪ.ə.bəl
payable, payables ˈpeɪ.ə.bəl

zobowiązania

m7hfij616f51376978c1_14981347hfij6_698
posting to general and subsidiary ledgers ˈpəʊ.stɪŋ tʊ ˈdʒen.ər.əl ənd səbˈsɪd.i.ə.ri ˈledʒ.ər
posting to general and subsidiary ledgers ˈpəʊ.stɪŋ tʊ ˈdʒen.ər.əl ənd səbˈsɪd.i.ə.ri ˈledʒ.ər

zasada zapisu powtarzanego

mc5dc5f16f51376978c1_1498134c5dc5f_387
proof of payment of postal and bank fees pruːf əv ˈpeɪ.mənt əv ˈpəʊ.stəl ənd bæŋk fiː
proof of payment of postal and bank fees pruːf əv ˈpeɪ.mənt əv ˈpəʊ.stəl ənd bæŋk fiː

dowody opłat pocztowych i bankowych

mgebajc16f51376978c1_1498134gebajc_392
proof of transfer, proofs of transfer pruːf əv trænsˈfɜːr
proof of transfer, proofs of transfer pruːf əv trænsˈfɜːr

dowody przesunięć

mibce9b16f51376978c1_1498134ibce9b_796
provision, provisions prəˈvɪʒ.ən
provision, provisions prəˈvɪʒ.ən

rezerwa

m7h6ekj16f51376978c1_14981347h6ekj_213
purchase price ˈpɜː.tʃəs praɪs
purchase price ˈpɜː.tʃəs praɪs

cena nabycia

mdj3bme16f51376978c1_1498134dj3bme_172
real property rɪəl ˈprɒp.ə.ti
real property rɪəl ˈprɒp.ə.ti

nieruchomość

maakcje16f51376978c1_1498134aakcje_997
receipt, receipts rɪˈsiːt rɪˈsits
receipt, receipts rɪˈsiːt rɪˈsits

paragon

megb9nd16f51376978c1_1498134egb9nd_139
short‑term investment, short‑term investments ʃɔːt‑tɜːm ɪnˈvest.mənt
short‑term investment, short‑term investments ʃɔːt‑tɜːm ɪnˈvest.mənt

inwestycja krótkoterminowa

mhgenea16f51376978c1_1498134hgenea_223
single account, single accounts ˈsɪŋ.ɡəl əˈkaʊnt
single account, single accounts ˈsɪŋ.ɡəl əˈkaʊnt

konto pojedyncze

md7b9g516f51376978c1_1498134d7b9g5_451
sole proprietorship səʊl prəˈpraɪətəʃɪp
sole proprietorship səʊl prəˈpraɪətəʃɪp

jednoosobowa działalność gospodarcza

mbkf2bf16f51376978c1_1498134bkf2bf_184
symbol, symbols ˈsɪm.bəl
symbol, symbols ˈsɪm.bəl

symbol

mienf3d16f51376978c1_1498134ienf3d_240
T‑account, T‑accounts ti‑əˈkaʊnt
T‑account, T‑accounts ti‑əˈkaʊnt

konto teowe

mcfc8be16f51376978c1_1498134cfc8be_482
total account turnover ˈtəʊ.təl əˈkaʊnt ˈtɜːnˌəʊ.vər
total account turnover ˈtəʊ.təl əˈkaʊnt ˈtɜːnˌəʊ.vər

razem obroty konta

meckmbn16f51376978c1_1498134eckmbn_285
total turnover ˈtəʊ.təl ˈtɜːnˌəʊ.vər
total turnover ˈtəʊ.təl ˈtɜːnˌəʊ.vər

razem obroty

mkfjijm16f51376978c1_1498134kfjijm_553
valuation method, valuation methods ˌvæl.juˈeɪ.ʃən ˈmetheta.əd
valuation method, valuation methods ˌvæl.juˈeɪ.ʃən ˈmetheta.əd

metody wyceny

maj45m316f51376978c1_1498134aj45m3_262
valuation of assets and liabilities ˌvæl.juˈeɪ.ʃən əv ˈæs.et ənd ˌlaɪ.əˈbɪl.ə.ti
valuation of assets and liabilities ˌvæl.juˈeɪ.ʃən əv ˈæs.et ənd ˌlaɪ.əˈbɪl.ə.ti

wycena aktywów i pasywów

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VAT invoice, VAT invoices væt ˈɪn.vɔɪs
VAT invoice, VAT invoices væt ˈɪn.vɔɪs

faktura VAT