{"id":72,"date":"2017-06-27T16:18:31","date_gmt":"2017-06-27T14:18:31","guid":{"rendered":"http:\/\/pracemgr.com.pl\/rachunkowosc\/?p=72"},"modified":"2017-06-27T16:18:31","modified_gmt":"2017-06-27T14:18:31","slug":"zakladowy-plan-kont","status":"publish","type":"post","link":"https:\/\/pracemgr.com.pl\/rachunkowosc\/zakladowy-plan-kont\/","title":{"rendered":"Zak\u0142adowy plan kont"},"content":{"rendered":"\n\n
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\n 5\/5 - (2 votes) <\/div>\n <\/div>\n

Elementami polityki rachunkowo\u015bci w s\u0105 zak\u0142adowy plan kont oraz wykaz ksi\u0105g rachunkowych.<\/p>\n

Podstaw\u0119 do opracowania zak\u0142adowego planu kont stanowi\u0105 plany kont przedstawione w rozporz\u0105dzeniu w sprawie szczeg\u00f3lnych zasad rachunkowo\u015bci.<\/p>\n

Przy ustalaniu zak\u0142adowego planu kont nale\u017cy przestrzega\u0107 kilka zasad kt\u00f3re, a mianowicie[1]<\/sup><\/a>:<\/p>\n