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)