Overview

The legal regulations binding in Poland require that the accounting books must be periodically printed and/or transferred onto another durable storage medium by a company. According to Art. 13.1 of Accountancy Act. the accounting books must consist of sets of accounting records:
  • The Journal (general journal) report
  • The Partial journal reports (if used in the company
  • The Account Entry report with transactions grouped by ledger accounts
  • The Trial balance report
  • The Accounts of first entry books
  • The Trial Balance of Accounts of first entry books
  • The Chart of accounts
Art. 13.1 of Accountancy Act requires that every account book printout must contain:
  • The name of the organization
  • The name of a given book (report) type
  • The opening and closing dates
  • The number of numbered pages in a report type
  • The printout date (system date of the printout)
According to Art. 13.2, the electronic printouts must additionally contain:
  • The automatic page numbering
  • The first and last page properly marked
  • The name of the data processing program
  • The running summary on the consecutive pages for a given financial year (each page finishes with the amount to be brought forward and the next one starts with the amount actually brought forward)