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)