Accounting Books
This topic describes overview of the accounting processes and the maintenance procedures
performed in Infor LN for Poland localization.
Overview
The legal regulations in Poland require that accounting books are periodically printed and/or
transferred to another durable storage medium by a company. According to Art. 13.1 of
Accountancy Act, accounting books consist of accounting records and these documents:
- journal (general journal) report
- partial journal reports (if used in the company)
- account entry report with transactions grouped by ledger accounts
- trial balance report
- accounts of first entry books
- trial balance of accounts of first entry books
- chart of accounts
Art. 13.1 of Accountancy Act requires that every account book printout must include:
- name of the organization
- name of a given book (report) type
- opening and closing dates
- number of numbered pages in a specific report type
- printout date (system date of the printout)
According to Art. 13.2, electronic printouts additionally must include:
- automatic page numbering
- first and last page properly marked
- name of the data processing program
- running summary on consecutive pages for a given financial year (each page finishes with the amount to be brought forward and the next one starts with the actual amount that is brought forward)