INVENTORY IN A COMPANY

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Ekonomia i rachunkowość
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Ekonomia i rachunkowość
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Ekonomia i rachunkowość
RMpG7SBMCllGc1
Ekonomia i rachunkowość
Exercise 1
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534956968716_0

STAGES OF INVENTORY PLANNING

RK3EeTFmj7IkI1
Ekonomia i rachunkowość
Exercise 4
R16fXtfUxHSqw1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534956997540_0

INVENTORY DOCUMENTATION

Dear Sir or Madam,

The end of the financial yearm5b69cb337797da84_1535283116670_0financial year is approaching. Therefore, we need to conduct an inventory. I am sending you, in short points, what steps we should take into account when preparing for it.

In the attachment, you will find the following documents:

order to conduct the inventory, inventory instruction, and inventory sheetsm5b69cb337797da84_1535283130212_0inventory sheets. That means that the first stage has just been completed.

Inventory documentation should include:

  1. STAGE I

- inventory plan and schedule,

- inventory instructionm5b69cb337797da84_1535283144395_0inventory instruction,

- internal order from the entity director on conducting an inventory.

  1. STAGE II:

- the course of physical inventorym5b69cb337797da84_1535283159540_0physical inventory,

- verification reportm5b69cb337797da84_1535283173957_0verification report of assets and liabilities,

- balance confirmationm5b69cb337797da84_1535283185471_0balance confirmation, including: receivables, payables, bank loans, loans, monetary assets.

- inventory protocols

- valuation reports of impaired inventorym5b69cb337797da84_1535283198864_0impaired inventory included in the inventory sheet,

- statement from the financially liable people,7

- inventory committee report,

- etc.

  1. STAGE III:

- verification reports of inventory variances, their listing and explanation,

- cash desk reconciliation protocol,

- physical inventory and shortage compensationsm5b69cb337797da84_1535283224755_0shortage compensations, and surpluses summary reportm5b69cb337797da84_1535283210921_0summary report,

- orders of posting inventory variancesm5b69cb337797da84_1535283237229_0posting inventory variances.

I am inviting all persons indicated in the attachment to a meeting tomorrow regarding the inventory.

Yours faithfully

MK

Exercise 7
R1XQklRYdwyzr1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283237229_0
m5b69cb337797da84_1535283224755_0
m5b69cb337797da84_1535283210921_0
m5b69cb337797da84_1535283198864_0
m5b69cb337797da84_1535283185471_0
m5b69cb337797da84_1535283173957_0
m5b69cb337797da84_1535283159540_0
m5b69cb337797da84_1535283144395_0
m5b69cb337797da84_1535283130212_0
m5b69cb337797da84_1535283116670_0
m5b69cb337797da84_1534957021073_0

PHYSICAL INVENTORY

R181jtR6wSmff1
Ekonomia i rachunkowość
Exercise 8
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
RrAf4l7oP8fr01
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
R1ACPQIQtzV4X1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534957043917_0

ORDER TO CARRY OUT THE INVENTORY

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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534957049324_0

Pictures

REsqHwwXSIekf1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
R22hEM3IQ2yIl1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
R14VCtNDUGMzT1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534957057285_0

Game

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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
ROJ6MOeNjlqks1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Rtp9ZJe9v9iwQ1
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534957064951_0

Dictionary

mkhj4c616f51376978c1_1498134khj4c6_794
account, accounts əˈkaʊnt
account, accounts əˈkaʊnt

rachunek, konto księgowe, konto

mjbbhgd16f51376978c1_1498134jbbhgd_899
accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt
accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt

dowód księgowy

m2hfhk516f51376978c1_14981342hfhk5_787
accounting ledger əˈkaʊn.tɪŋ ˈledʒ.ər
accounting ledger əˈkaʊn.tɪŋ ˈledʒ.ər

księga rachunkowa

mhdekei16f51376978c1_1498134hdekei_422
accounting policy əˈkaʊn.tɪŋ ˈpɒl.ə.si
accounting policy əˈkaʊn.tɪŋ ˈpɒl.ə.si

polityka rachunkowości

macfgd316f51376978c1_1498134acfgd3_214
accounts əˈkaʊnt
accounts əˈkaʊnt

ewidencja księgowa

mki3akn16f51376978c1_1498134ki3akn_689
amount, amounts əˈmaʊnt
amount, amounts əˈmaʊnt

kwota

megkfk616f51376978c1_1498134egkfk6_584
analytical account, analytical accounts ˌæn.əˈlɪt.ɪ.kəl əˈkaʊnt
analytical account, analytical accounts ˌæn.əˈlɪt.ɪ.kəl əˈkaʊnt

konto analityczne

meagmn816f51376978c1_1498134eagmn8_525
asset, assets ˈæs.et
asset, assets ˈæs.et

aktywa

mkfkhak16f51376978c1_1498134kfkhak_170
assets ˈæs.et
assets ˈæs.et

stan aktywów

m6nfkhh16f51376978c1_14981346nfkhh_788
balance ˈbæl.əns
balance ˈbæl.əns

bilans

mcaejfa16f51376978c1_1498134caejfa_503
balance sheet date ˈbæl.əns ʃiːt deɪt
balance sheet date ˈbæl.əns ʃiːt deɪt

dzień bilansowy

mhijmgj16f51376978c1_1498134hijmgj_725
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

mjncndj16f51376978c1_1498134jncndj_407
billing period ˈbɪl.ɪŋ ˈpɪə.ri.əd
billing period ˈbɪl.ɪŋ ˈpɪə.ri.əd

okres rozliczeniowy

mjnn6j916f51376978c1_1498134jnn6j9_852
content, contents kənˈtent
content, contents kənˈtent

treść

mi3ni9k16f51376978c1_1498134i3ni9k_362
control account, control accounts kənˈtrəʊl əˈkaʊnt
control account, control accounts kənˈtrəʊl əˈkaʊnt

konto syntetyczne

m7cd6cm16f51376978c1_14981347cd6cm_582
correction invoice, correction invoices kəˈrek.ʃən ˈɪn.vɔɪs
correction invoice, correction invoices kəˈrek.ʃən ˈɪn.vɔɪs

faktura korygująca

mih27mh16f51376978c1_1498134ih27mh_648
correction note, correction notes kəˈrek.ʃən nəʊt
correction note, correction notes kəˈrek.ʃən nəʊt

nota korygująca

mnknnjm16f51376978c1_1498134nknnjm_447
cost, costs kɒst
cost, costs kɒst

koszt

mcf3ggj16f51376978c1_1498134cf3ggj_109
credit ˈkred.ɪt
credit ˈkred.ɪt

ma

mci4bg616f51376978c1_1498134ci4bg6_913
credit balance ˈkred.ɪt ˈbæl.əns
credit balance ˈkred.ɪt ˈbæl.əns

saldo kredytowe

m337af216f51376978c1_1498134337af2_234
credit turnover ˈkred.ɪt ˈtɜːnˌəʊ.vər
credit turnover ˈkred.ɪt ˈtɜːnˌəʊ.vər

obroty kredytowe

mmfdbid16f51376978c1_1498134mfdbid_288
current asset, current assets ˈkʌr.ənt ˈæs.et
current asset, current assets ˈkʌr.ənt ˈæs.et

aktywa obrotowe

m2i8im516f51376978c1_14981342i8im5_414
customs document, customs documents ˈkʌs·təmz ˈdɒk.jə.mənt
customs document, customs documents ˈkʌs·təmz ˈdɒk.jə.mənt

dokument celny

mjnejmf16f51376978c1_1498134jnejmf_818
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

mk838c616f51376978c1_1498134k838c6_991
date deɪt
date deɪt

data

m9gjmhh16f51376978c1_14981349gjmhh_879
debit ˈdeb.ɪt
debit ˈdeb.ɪt

winien

mm68mfb16f51376978c1_1498134m68mfb_519
debit balance ˈdeb.ɪt ˈbæl.əns
debit balance ˈdeb.ɪt ˈbæl.əns

saldo debetowe

mafff2m16f51376978c1_1498134afff2m_670
debit turnover ˈdeb.ɪt ˈtɜːnˌəʊ.vər
debit turnover ˈdeb.ɪt ˈtɜːnˌəʊ.vər

obroty debetowe

mfbkfbm16f51376978c1_1498134fbkfbm_134
debit‑credit account ˈdeb.ɪt‑ˈkred.ɪt əˈkaʊnt
debit‑credit account ˈdeb.ɪt‑ˈkred.ɪt əˈkaʊnt

konto aktywno‑pasywne

mef4kk216f51376978c1_1498134ef4kk2_370
decrease dɪˈkriːs
decrease dɪˈkriːs

zmniejszenia

mknhhbg16f51376978c1_1498134knhhbg_863
double account, double accounts ˈdʌb.əl əˈkaʊnt
double account, double accounts ˈdʌb.əl əˈkaʊnt

konto podwójne

me2gain16f51376978c1_1498134e2gain_866
double‑entry rule ˈdʌb.əl‑ˈen.tri ruːl
double‑entry rule ˈdʌb.əl‑ˈen.tri ruːl

zasada podwójnego zapisu

mjdjbmm16f51376978c1_1498134jdjbmm_695
economic benefits iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt
economic benefits iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt

korzyści ekonomiczne

mh6mbkc16f51376978c1_1498134h6mbkc_720
economic operation, economic operations iː.kəˈnɒm.ɪk ˌɒp.ərˈeɪ.ʃən
economic operation, economic operations iː.kəˈnɒm.ɪk ˌɒp.ərˈeɪ.ʃən

operacja gospodarcza

mknhbkn16f51376978c1_1498134knhbkn_628
economic unit, economic units iː.kəˈnɒm.ɪk ˈjuː.nɪt
economic unit, economic units iː.kəˈnɒm.ɪk ˈjuː.nɪt

jednostka gospodarcza

mcgki9m16f51376978c1_1498134cgki9m_732
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

mkncdnj16f51376978c1_1498134kncdnj_573
equity ˈek.wɪ.ti
equity ˈek.wɪ.ti

kapitał własny

mifdgbc16f51376978c1_1498134ifdgbc_622
final credit balance ˈfaɪ.nəl ˈkred.ɪt ˈbæl.əns
final credit balance ˈfaɪ.nəl ˈkred.ɪt ˈbæl.əns

saldo końcowe kredytowe

mg2mcai16f51376978c1_1498134g2mcai_771
final debit balance ˈfaɪ.nəl ˈdeb.ɪt ˈbæl.əns
final debit balance ˈfaɪ.nəl ˈdeb.ɪt ˈbæl.əns

saldo końcowe debetowe

mkmmhab16f51376978c1_1498134kmmhab_274
financial result faɪˈnæn.ʃəl rɪˈzʌlt
financial result faɪˈnæn.ʃəl rɪˈzʌlt

wynik finansowy

mafba7g16f51376978c1_1498134afba7g_838
financial statement, financial statements faɪˈnæn.ʃəl ˈsteɪt.mənt
financial statement, financial statements faɪˈnæn.ʃəl ˈsteɪt.mənt

sprawozdanie finansowe

mccmfea16f51376978c1_1498134ccmfea_847
financial year, financial years faɪˈnæn.ʃəl jɪər
financial year, financial years faɪˈnæn.ʃəl jɪər

rok obrotowy

mmc6a4h16f51376978c1_1498134mc6a4h_395
fixed asset, fixed assets fɪkst ˈæs.et
fixed asset, fixed assets fɪkst ˈæs.et

środki trwałe

m4mi4hh16f51376978c1_14981344mi4hh_925
foreign capital ˈfɒr.ən ˈkæp.ɪ.təl
foreign capital ˈfɒr.ən ˈkæp.ɪ.təl

kapitał obcy

mhdhmdk16f51376978c1_1498134hdhmdk_597
ID number, ID numbers ɪd ˈnʌm.bər
ID number, ID numbers ɪd ˈnʌm.bər

numer dowodu

m8d8c5i16f51376978c1_14981348d8c5i_848
increase ɪnˈkriːs
increase ɪnˈkriːs

zwiększenia

mk7a2ci16f51376978c1_1498134k7a2ci_665
initial credit balance ɪˈnɪʃ.əl ˈkred.ɪt ˈbæl.əns
initial credit balance ɪˈnɪʃ.əl ˈkred.ɪt ˈbæl.əns

saldo początkowe kredytowe

m9jiaeg16f51376978c1_14981349jiaeg_161
initial debit balance ɪˈnɪʃ.əl ˈdeb.ɪt ˈbæl.əns
initial debit balance ɪˈnɪʃ.əl ˈdeb.ɪt ˈbæl.əns

saldo początkowe debetowe

mfhm8mk16f51376978c1_1498134fhm8mk_852
integrated accounts ˈɪntɪɡreɪtɪd əˈkaʊnt
integrated accounts ˈɪntɪɡreɪtɪd əˈkaʊnt

pełna rachunkowość

mf2dnjm16f51376978c1_1498134f2dnjm_476
issuer, issuers ˈɪʃuːər
issuer, issuers ˈɪʃuːər

wystawca

mdajmbb16f51376978c1_1498134dajmbb_567
ledger ˈledʒ.ər
ledger ˈledʒ.ər

księga przychodów i rozchodów

mdhf8ka16f51376978c1_1498134dhf8ka_374
legal form, legal forms ˈliː.ɡəl fɔːm
legal form, legal forms ˈliː.ɡəl fɔːm

forma prawna

mh8h2e916f51376978c1_1498134h8h2e9_424
liabilities ˌlaɪ.əˈbɪl.ə.ti
liabilities ˌlaɪ.əˈbɪl.ə.ti

stan pasywów

mcmkh9416f51376978c1_1498134cmkh94_220
liability, liabilities ˌlaɪ.əˈbɪl.ə.ti
liability, liabilities ˌlaɪ.əˈbɪl.ə.ti

pasywa

m7kacnn16f51376978c1_14981347kacnn_455
loan, loans ləʊn
loan, loans ləʊn

pożyczka

madffag16f51376978c1_1498134adffag_402
market price ˈmɑː.kɪt praɪs
market price ˈmɑː.kɪt praɪs

cena rynkowa

m8hk8d516f51376978c1_14981348hk8d5_793
nominal operation, nominal operations ˈnɒm.ɪ.nəl ˌɒp.ərˈeɪ.ʃən
nominal operation, nominal operations ˈnɒm.ɪ.nəl ˌɒp.ərˈeɪ.ʃən

operacja wynikowa

m9jid3516f51376978c1_14981349jid35_745
non‑current asset, non‑current assets ˌnɒn‑ˈkʌr.ənt ˈæs.et
non‑current asset, non‑current assets ˌnɒn‑ˈkʌr.ənt ˈæs.et

aktywa trwałe

mikiieb16f51376978c1_1498134ikiieb_756
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

mcgej3a16f51376978c1_1498134cgej3a_526
opening balance ˈəʊ.pən.ɪŋ ˈbæl.əns
opening balance ˈəʊ.pən.ɪŋ ˈbæl.əns

bilans otwarcia

mbbhd8a16f51376978c1_1498134bbhd8a_244
payable, payables ˈpeɪ.ə.bəl
payable, payables ˈpeɪ.ə.bəl

zobowiązania

mn4babi16f51376978c1_1498134n4babi_486
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

mdcccnn16f51376978c1_1498134dcccnn_454
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

m2nbc4c16f51376978c1_14981342nbc4c_190
proof of transfer, proofs of transfer pruːf əv trænsˈfɜːr
proof of transfer, proofs of transfer pruːf əv trænsˈfɜːr

dowody przesunięć

m8cn4fj16f51376978c1_14981348cn4fj_547
provision, provisions prəˈvɪʒ.ən
provision, provisions prəˈvɪʒ.ən

rezerwa

mfke3nh16f51376978c1_1498134fke3nh_430
purchase price ˈpɜː.tʃəs praɪs
purchase price ˈpɜː.tʃəs praɪs

cena nabycia

m5kjfdi16f51376978c1_14981345kjfdi_208
real property rɪəl ˈprɒp.ə.ti
real property rɪəl ˈprɒp.ə.ti

nieruchomość

magjffi16f51376978c1_1498134agjffi_430
receipt, receipts rɪˈsiːt rɪˈsits
receipt, receipts rɪˈsiːt rɪˈsits

paragon

m9ibmg616f51376978c1_14981349ibmg6_484
short‑term investment, short‑term investments ʃɔːt‑tɜːm ɪnˈvest.mənt
short‑term investment, short‑term investments ʃɔːt‑tɜːm ɪnˈvest.mənt

inwestycja krótkoterminowa

m687mgj16f51376978c1_1498134687mgj_884
single account, single accounts ˈsɪŋ.ɡəl əˈkaʊnt
single account, single accounts ˈsɪŋ.ɡəl əˈkaʊnt

konto pojedyncze

mk3g46n16f51376978c1_1498134k3g46n_201
sole proprietorship səʊl prəˈpraɪətəʃɪp
sole proprietorship səʊl prəˈpraɪətəʃɪp

jednoosobowa działalność gospodarcza

mb7neih16f51376978c1_1498134b7neih_458
symbol, symbols ˈsɪm.bəl
symbol, symbols ˈsɪm.bəl

symbol

meikjan16f51376978c1_1498134eikjan_598
T‑account, T‑accounts ti‑əˈkaʊnt
T‑account, T‑accounts ti‑əˈkaʊnt

konto teowe

ma4jkb516f51376978c1_1498134a4jkb5_169
total account turnover ˈtəʊ.təl əˈkaʊnt ˈtɜːnˌəʊ.vər
total account turnover ˈtəʊ.təl əˈkaʊnt ˈtɜːnˌəʊ.vər

razem obroty konta

mdnjaj816f51376978c1_1498134dnjaj8_163
total turnover ˈtəʊ.təl ˈtɜːnˌəʊ.vər
total turnover ˈtəʊ.təl ˈtɜːnˌəʊ.vər

razem obroty

mkekg7716f51376978c1_1498134kekg77_918
valuation method, valuation methods ˌvæl.juˈeɪ.ʃən ˈmetheta.əd
valuation method, valuation methods ˌvæl.juˈeɪ.ʃən ˈmetheta.əd

metody wyceny

mig7k6k16f51376978c1_1498134ig7k6k_591
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

m5fh62f16f51376978c1_14981345fh62f_588
VAT invoice, VAT invoices væt ˈɪn.vɔɪs
VAT invoice, VAT invoices væt ˈɪn.vɔɪs

faktura VAT