Regulation Of The Minister Of Finance Dated 5 July 2010 On Specific Accounting Rules And Charts Of Accounts For The State Budget, Budgets Of The Units Of Local Government, Budgetary Entities, Local Government Budgetary Establishments, State Fu

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 5 lipca 2010 r. w sprawie szczególnych zasad rachunkowości oraz planów kont dla budżetu państwa, budżetów jednostek samorządu terytorialnego, jednostek budżetowych, samorządowych zakładów budżetowych, państwowych fu

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On the basis of article. 40(2). 4 (1) (a). (a) the Act of 27 August 2009. public finance (OJ No 157, item 1240, as amended) are managed as follows: Chapter 1 General provisions § 1. [Range] The regulation lays down specific rules for accounting and chart of accounts for: 1) the budget of the State;

2) the budgets of the units of local government;

3) budgetary units;

4 the general budgetary establishments);

5) State funds;

6) budgetary entities established outside the borders of the Republic of Poland.

§ 2. Whenever a regulation is talking about: 1) Accounting Act – shall mean the Act of 29 September 1994 on accounting (OJ of 2009 # 152, item 1223, as amended);

2) Act on public finances – shall mean the Act of 27 August 2009. public finance;

3) entity-shall mean the unit referred to in § 1 paragraph 3 and 4;

4) facility – shall mean the unit referred to in § 1, paragraph 6;

5) fixed assets – shall mean the measures referred to in article 1. 3 paragraphs 1 and 2. 1 point 15 of the accounting Act, including fixed assets owned the State Treasury or local government unit, received in the Board or use and intended for the unit.



Chapter 2 Special accounting rules for the budget and units § 3. [Methods of assessing the deficit of the State budget and the surplus or deficit of the European budget] Fixing the State budget deficit and surplus or deficit of the European budget is followed by a separate ledger accounts in terms of actually (cash basis) implemented tax and niepodatkowych of revenue and expenditure of the State budget and on separate ledger accounts in terms of actually (cash basis) realized the revenue and expenditure of the European budget.

§ 4. State budgetary entities include in the accounts: 1) tax and niepodatkowe income of the State budget and expenditure of the State budget actually (cash basis) realized in bank accounts of revenue or budgetary expenditure for the financial year in question, taking into account the transitional period specified in separate regulations;

2) expenditure the European budget actually (cash basis) implemented or executed by the BGK based on payment orders for the financial year in question, taking into account the transitional period specified in separate regulations.

§ 5. In order to determine the surplus or deficit of the budgets of the units of local government operations for their income and expenses are recognized in the accounts on separate ledger accounts in terms of actually (cash basis) of realized revenue and expenditure made in the bank accounts of budgets and current accounts of revenue and expenditure of the budget budgetary entities, with the exception of special operations specified in separate regulations.

§ 6. 1. Fixed assets owned the State Treasury or local government unit received free of charge, on the basis of a decision of the competent authority, may be valued at the value specified in that decision.

2. Tangible and intangible redeems or cushions. Copies of the umorzeniowych or depreciation shall be carried out according to the rules adopted by the enterprise in accordance with the provisions of the accounting Act. In establishing the rules for debt relief or depreciation, the unit can accept the rates laid down in the provisions of the income tax of legal persons or the rate specified by the administrator of the budgetary part or the Board of the local government unit.

3. Once, by making the cost of a month of adoption to use, can be redeemed: 1) books and other library collections;

2) didactic tools for educational process wychowawczemu carried out in schools and educational establishments;

3) clothing and uniform;

4) furniture and carpets;

5) livestock;

6) other tangible and intangible assets with a value of less than the size stated in the provisions of the income tax from legal persons, for which depreciation shall be considered deductible in 100% of their value, when put to use.

4. There shall discontinue the land and cultural goods.

5. The initial value of fixed assets and has made copies of umorzeniowe are subject to update in accordance with the principles set out in separate provisions, and the results of the update are related to the Fund.

6. The inventory of real estate should provide a comparison of the data resulting from the accounting records of the municipality accordingly records, County and provincial real estate resource.

7. Stocks of war are subject to inventory in accordance with the principles specified in separate regulations.

§ 7. The revenue of the Office of government entities include budget revenue government entities not included in the financial plans of other local government units.

§ 8. 1. Receivables updates in accordance with the accounting Act, subject to the provisions of paragraph 2. 2-4.

2. Write-downs of receivables relating to the expenditure budget are allocated to the results on the rest of the niekasowych operations.

3. Impairment losses of trade receivables for funds that are created on the basis of the set shall be borne by the funds.

4. Impairment of trade receivables are made no later than at the balance sheet date.

5. Interest on receivables and liabilities, including those to which the provisions on tax liabilities, are recognised in the accounts at the time of payment, but not later than the date of the last day of the quarter in the amount of interest payable at the end of this quarter.

6. Assets and liabilities and other assets and liabilities expressed in foreign currencies are valued no later than the end of the quarter, according to the rules in force at the balance sheet date.

§ 9. 1. The units exempt from income tax on legal persons can redeem and depreciate fixed assets and intangible assets once for the period of the year, while the settlement unit income tax on legal persons for other periods than monthly periods – once for a given period.

2. placed in liquidation's assets according to the rules set out for continuing activities, unless the provisions of the winding-up units provide otherwise.

§ 9a. Units do not make passive accruals costs resulting from the obligation to perform future employee benefits, including retirement benefits.



Chapter 3 special accounting rules for facilities to § 10. [Conducting accounting in currencies] 1. The facility shall keep accounts in the currencies approved financial plans or in the currencies specified by the administrator of part of the budget.

2. The authorising officer shall budgetary parts may entrust the handling of accounting facility to another facility or unit.

§ 11. 1. Fixed assets to the value of the equivalent to 500 euro, intangible and materials include the cost of the facility immediately after their acquisition, and obtained by financing investments in investment fund seems to directly after the investment.

2. Fixed assets shall be valued at purchase price or value of the costs incurred for the construction or improvement of an asset, or according to the rules defined by the administrator of part of the budget.

3. Fixed assets other tangible and intangible facilities are not redeemable and depreciation.

§ 12. To receivables and liabilities institutions apply the provisions of § 8.

§ 13. The reporting period is quarterly.



Chapter 4 of the chart of accounts § 14. [Types of charts of accounts] 1. The following chart of accounts: 1) accounts for the State budget, as specified in annex 1 to the regulation;

2) accounts for the budgets of the local government units, as specified in annex 2 to the regulation;

3) chart of accounts for budgetary entities and local establishments, specified in annex 3 to this regulation;

4) accounts for establishments, specified in annex 4 to the regulation.

2. the chart of accounts form the basis for the development of company accounts.

§ 15. 1. In determining the share of accounts, it should be guided by the following principles: 1) account indicated in the forms of accounts should be treated as a standard number of accounts, which can be limited only account for posting business transactions not in the unit or establishment or supplemented with accounts as to the content, including using the account symbols that do not apply in an entity;

2) accounts for the budget of the local government unit may be supplemented, where necessary, appropriate account accounts for budgetary entities and budgetary establishments;

3) account indicated in the forms of accounts included in the annexes to the regulation may be divided into two or more synthetic accounts;

4 share) accounts should take into account the findings of the budgetary part of the trustee or of the Board of the local government unit regarding the principles of grouping economic operations relevant to the type of activity;


5 share) accounts should provide the ability to draw up the financial statements, financial statements or other reports specified in separate regulations.

2. In the units responsible, on the basis of separate regulations, to the budgetary planning and reporting in the task-oriented, records of the operations concerning the implementation of the budget in the task is carried out using the pozabilansowego account accounts budgetary entities and local budgetary undertakings contained in annex 3 to the regulation, subject to paragraphs 2 and 3. 2A 2a. Records of the implementation of the budget in the task can be carried out in any other manner determined by the unit, provided that the execution will ensure reporting obligations resulting from separate regulations.

3. Chart of accounts for the State budget may be supplemented with additional accounts.

§ 16. 1. where the provisions relating to reports require: 1) reporting in the reports of the RPM specified accounts-accounting technique should allow the setting of the amount of the turnover;

2) [1] to obtain information in other systems than those referred to in the chart of accounts – records of assets, liabilities, and costs and revenues can be made according to other additional classification.

2. depending on your needs, you can apply the following principles and billing records of core business: 1) costs is recognised only in the accounts of the band 4 "Costs according to types and their settlement";

2) incurred costs is recognised only in the accounts of the band 5 ' costs by type of activity and their settlement "with the appropriate hive-analytical accounts of costs in a generic layout;

3) costs is recognised in both the accounts of the band 4 "Costs according to types and their settlement", and in the band 5 ' costs by type of activity and their settlement "with their settlement on account team 6" Products "and 7" income, revenues and costs ".



Chapter 5 financial reporting § 17. [Accounts] 1. on the day of closing of the accounts unit, referred to in § 1 paragraph 3 and 4, shall draw up the financial statements consisting of: 1) balance sheet;

2) profit and loss account (comparative variant);

3) statement of changes in Fund.

2. The facility shall draw up the financial statements, including the balance on the day of closing of the accounts (balance sheet date), it is on 31 December.

3. The balance sheet shall contain information to the extent determined for: 1) budgetary and financial undertaking self-government units, in annex 5 to the regulation;

2) facility – in annex 6 to the regulation.

4. Profit and loss account (comparative variant) should contain information to the extent determined in annex 7 to the regulation.

5. Statement of changes in Fund should contain information in terms set out in annex 8 to regulation.

6. With the implementation of the budget of the local government unit shall draw up a balance sheet that contains the information to the extent determined in annex 9 to regulation.

7. the events related to the State of the Special Fund shall be entered in the accounts and reported in the financial statements of the unit that supports the administrator of the Fund.

§ 18. 1. the Financial Year is the financial year.

2. The reporting period is one month.

3. the final closing and opening of the accounts unit and continuing activities should take place by 30 April of the following year, and in units of which the financial statements shall be subject to approval, within 15 days from the date of approval of the financial statements for the financial year.

§ 19. 1. Budgetary entities that support administrator part and administrators of budget funds, Member States shall draw up a second total accounts, which is the sum of the financial statements of entities and institutions subordinated to the administrators of budgetary and parts administrators of budget funds of the State of the second degree and your own financial statements with the appropriate exclusion of mutual settlements between these entities.

2. The exclusion of mutual settlements referred to in paragraph 1. 1, concern in particular: 1) of mutual claims and liabilities, and other accounts of a similar nature;

2) profit for the operations carried out between the entities referred to in paragraph 1. 1. § 20. 1. the financial statements of the local government unit consists of: 1) the balance sheet of the implementation of the budget of the local government unit;

2) total balance sheet covering the data resulting from the balance sheets of local budgetary entities and local establishments, containing the information to the extent set out in annex 5 to the regulation;

3) total profit and loss account covering the data arising from the profit and loss accounts of the General Government budgetary entities and local government establishments, containing the information to the extent set out in annex # 7 to the regulation;

4) total statement of changes in Fund covering the data resulting from the statements of changes in the General Fund budget units and budget establishments General information in terms set out in annex 8 to regulation.

2. In drawing up the financial statements referred to in paragraph 1. 1, you must make the appropriate exemptions reciprocal billing between entities.

3. The exclusion of mutual settlements referred to in paragraph 1. 2, relate in particular to: 1) of mutual claims and liabilities, and other accounts of a similar nature;

2) profit for the operations carried out between the entities referred to in paragraph 1. 1.4. In drawing up the financial statements, an entity of local government presents supplementary information to the report data on the amount of funds for employee benefits secured long-term financial forecast, local government unit.

§ 21. The Board of the local government unit shall draw up a consolidated balance sheet, by applying the provisions of Chapter 6 of the accounting Act, assuming that the parent is the unit of local government. Consolidated balance sheet should contain information to the extent determined in annex 10 to the regulation.

§ 22. The information contained in the financial statements, the balance sheet of the implementation of the budget of the local government unit and in the consolidated balance sheet local government unit can be shown with more detail than the one specified in the annexes to the regulation, if this is due to the needs or the specifics of the individual.

§ 23. The financial statements referred to in § 17 paragraph 2. 1 and 2, § 19 and 20, and balance sheets, referred to in § 17 paragraph 2. 6 and § 21 shall be drawn up in the language of the Polish and the Polish currency. The figures are reported in dollars and the penny difference.

§ 24. The financial statements referred to in § 17 paragraph 2. 1 and 2, and the balance sheet referred to in § 17 paragraph 2. 6, shall be made within a period of 3 months from the date on which closes the accounts.

§ 25. 1. Financial statements and sign the appropriate unit manager and chief accountant or Manager of the facility and the facility's accounting officer shall, subject to paragraph 2. 2.2. The balance sheet of the implementation of the budget of the local government unit shall be signed by the Management Board and the Treasurer.

3. The financial statements and the consolidated balance sheet of the local government unit shall be signed by the Management Board and the Treasurer.

§ 26. 1. Steering units and outlets shall submit financial statements respectively, the administrators of budget funds a higher degree or the boards of local government units in the period to 31 March of the following year.

2. Administrators of budget funds the second degree shall communicate the total accounts holders part of the budget by 15 April of the following year.

3. the administrators of budgetary parts shall communicate to the total financial reports to the Ministry of finance by 30 April of the following year.

4. The boards of units of local Government shall provide the financial statements referred to in section 20, the competent regional boards of Auditors no later than 30 April of the following year.

5. The boards of units of local Government shall forward to the competent regional boards of Auditors consolidated balance sheets in the writing and in the form of electronic document within the meaning of the provisions of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks (Journal of laws of 2013.235) in the period to 30 June of the following year, subject to the provisions of paragraph 2. 6.6. The boards of local government units can provide consolidated balance sheets only in the form of electronic document only when the authenticity of their origin and the integrity of their content will be guaranteed a safe electronic signature within the meaning of the Act of 18 September 2001 on electronic signatures (OJ of 2013.262), verified with a valid qualified certificate.

7. Crcs shall communicate to the Ministry of Finance of the consolidated balance sheets of local government units in the form of an electronic document to 14 July of the following year.

8. The facility shall provide the financial statements in the manner and within the time limit set by the administrator of part of the budget.



Chapter 6 transitional and final provisions


§ 27. [The application of existing provisions] 1. (omitted).

2. The steering wheel adjust units keeping accounting in respect of the implementation of the budget of the European funds to the rules laid down in this regulation, within 3 months from the date of its entry into force.

3. To the date of termination and settlement programmes and projects referred to in article 1. 112 of the Act of 27 August 2009 – introductory provisions the law on public finance (OJ No 157, item 1241, as amended), individuals can apply the principles of the records referred to in the existing regulations with an appropriate adjustment for the number of accounts.

§ 28. This Regulation shall enter into force after 14 days from the date of the notice, with the exception of provision § 15 paragraph 1. 2, which shall enter into force on 1 January 2012.1) 1) this regulation was preceded by a regulation of the Minister of Finance of 28 July 2006 on specific accounting rules and charts of accounts for the State budget, budgets of local government units and some units of the public finance sector (OJ No 142, item 1020 and 2008 No 72, item 422), which, on the basis of art. 119 paragraph 1. 1 of the law of 27 August 2009.-introductory provisions the law on public finance (OJ No 157, item 1241 and # 219, poz. 1706, 2010 No. 96, item 620, # 108, item 685, no. 152, item 1020, # 161, poz. 1078, # 226.1475 and # 238, poz. 1578, 2011 # 171, item 1016, # 178 , item. 1061 and # 197. 1170 and from 2012. 986, 1456 and 1548) repealed from the date of entry into force of this regulation.

Annex 1. [CHART OF ACCOUNTS FOR THE STATE BUDGET]

The annexes to regulation of the Minister of Finance dated 5 July 2010.

Appendix 1 CHART of ACCOUNTS for the STATE BUDGET and a list of accounts 1. Balance sheet accounts 133 central current account State budget 137-138 Deposits – the European budget Account 139-Other bank accounts 140-other national cash 141-Other cash 222 – reconciliation of tax and State budget revenue niepodatkowych 223-Settlement spending State budget 224-Settlement shares transferred local government units, 225 – other settlement budget of the 227-European budget Settlement 240-Other accounts payable 250-260 financial Receivables-financial liabilities of 290-impairment charges 901 – 902 budget revenue-Expenditure budget of the 905-budget revenue measures European European budget Expenditure – 906 908-961 other operations-the result of the implementation of the budget of the 963-the result of the implementation of the budget of the European measures 964-Cumulative budget outturn of the European measures II. Description of accounts 1. Balance sheet accounts 1) Account 133-"central current account of the State budget" 133 Account is used to record operations on the current account of the State budget.

The account is 133 records detailed according to accounts opened in the Bank for Central current account of the State budget.

On the Debit account 133 records operations to increase the status of national cash on the current account of the State budget of the financial year.

On the site have an account 133 are accounted for operations to reduce the status of the national cash on the current account of the State budget of the financial year.

On the side of Wn and Has 133 account can be checked in the operations, which do not affect the status of the national cash on the current account of the State budget, if it is a legitimate transfers between bank accounts and the ways the settlement Act.

2) Account 137-"Deposits" account 137 is used to record the operation in terms of investments in Polish currency.

On the Debit account 137 checks in to the nominal value of the planned investments, and on the page Has the nominal value of the investment being wound up.

3) 138 Account – "the European budget Account" account 138 is used to record cash operations carried out on the accounts of the European measures. On the Debit account 138 is recognised the impact of the funds on the account, the site has a recognised withdrawals from this account.

4) Account 139-"Other bank accounts" 139 Account is used to record operations involving separate bank accounts cash in accordance with special regulations.

On the Debit account 139 recognised the influence of these funds, and the site Has 139 account shall be payment of these funds.

The records detailed conducted 139 account should provide a breakdown of their types.

5) Account 140-"other national cash" account 140 to the records of other national funds than those that are recorded in accounts 133 and 137, but serve to settle the Bill.

6) Account 141-"other resources" account 141 is used for records other resources.

7) 222 Account-"Settlement tax and niepodatkowych of revenue of the State budget" 222 Account is used to record the settlement of tax and niepodatkowych of revenue of the State budget.

On the Debit accounts 222 asylum seekers are tax reduction and niepodatkowych State budget income and tax and State budget revenue niepodatkowe agreed.

The site Has 222 account records to tax and niepodatkowe revenue of the State budget covered by parts of the State budget.

8) 223 Account – "the settlement of the expenditure of the State budget" account 223 to billing records of expenditure of the State budget.

On the side of the Hv 223 account checks in to cash provided administrators of part of the State budget expenditure and correction.

On the account Has 223 asylum seekers are not taken up by the administrators of cash for expenses and correction.

9) Account 224-"Settlement shares transferred to units of local government" account is used for billing records of 224 shares transferred to units of local government.

On the Debit account 224 asylum seekers are the value of the shares transferred to the local government units and the value of the shares to the detriment of the revenue of the State budget.

The site Has 224 account checks in a correction.

10) Account 225-"other settlement budget" account 225 to billing records between the European budget and the budget of the State and in the State budget.

11) Account 227-"Settlement of the European budget" account 227 is used for records and accounts of the expenditure of the funds of the European budget.

12) Account 240-"other accounts payable" account 240 is used to register other accounts related to the implementation of the State budget.

13) 250 Account-"financial Claims" 250 Account is used to record receivables in financial debts relating to the expenses of the State budget.

On the Debit account 250 recognised the emergence and increase of financial debts, and on the Ma-reduction.

250 account may exhibit two of the balance. The balance of the Wn is the status of financial debts and the balance has a status of overpayments in respect of financial debts.

14) 260 Account-"financial liabilities" account 260 is used to record liabilities in financial obligations relating to the revenue of the State budget.

On the Debit account 260 is recognised the value of outstanding financial obligations, and on the side has recognised the value of contracted financial obligations.

260 account may exhibit two of the balance. Wn balance means the State overpaid financial obligations, and the balance has a status of contracted financial obligations.

15) 290 Account – "impairment charges" 290 Account is used to record impairment charges.

Wn 290 account page is a reduction in the value of impairment charges, and on the page Has value impairment charges.

290 account balance means the value impairment charges.

16) 901 Account-"budget revenue" account 901 's for records achieved revenue of the budget.

On the Debit account 901 are recognised the transfer of the sum of the income achieved 961 account budget.

On the account Has 901 are recognised revenue budget.

17) 902 Account-expenditure budget "902 Account is used to record expenditure budget.

On the Debit account 902 is recognised.

The site Has an account transfer is recognised 902 total realized expenditure budget on account of 961.

18) Account 905-"European budget revenue" account 905 to records of income of the European budget.

On the Debit account 905 are moving at the end of the reporting period the sum of the income of the European budget 963 account, and the account Has 905 recognised budget revenue measures.

The records detailed led to 905 account should provide the ability to establish the State of income from various sources of financing according to the classification scale.

At the end of the financial year account does not show a balance.

19) 906 Account – "the European budget Expenditure" account 906 to the European budget expenditure records.


On the budget expenditure is recognised 906 account Debit, and the account Has 906 are moving at the end of the reporting period total expenditure budget of 963 account.

At the end of the financial year account does not show a balance.

20) Account 908-"other operations" 908 Account is used to record the remaining operations relating to the implementation of the budget of the State.

21) 961 Account – "the result of the implementation of the budget of the" account 961 to records as a result of the implementation of the budget of the State, that is, the deficit or surplus.

Account balance means the result of the implementation of the budget of the State.

22) 963 Account – "the result of the implementation of the budget of the European" 963 Account is used to record the result of the implementation of the budget of the European measures, that is, the deficit or surplus.

Account balance means the result of the implementation of the budget of the European measures and be transferred to the account of 964.

23) 964 Account – "the cumulative result of the European budget" account 964 to state records the cumulative results of the European budget.

Annex 2. [CHART OF ACCOUNTS FOR THE BUDGETS OF THE UNITS OF LOCAL GOVERNMENT]

Annex No 2 ACCOUNTS for the BUDGETS of the LOCAL GOVERNMENT UNITS and the list of accounts 1. Balance sheet accounts 133-134 budget Account – Bank loans 135-Account funds to primary dealers spend 140-cash by 222-223 of budget revenue Settlement-settlement of budgetary expenditure 224-225 niewygasających – reconciliation budget Accounts expenditure 240-Other accounts payable 250-260 financial Receivables-financial liabilities of 290-impairment charges 901 – 902 budget revenue-Expenditure Budget 903 – 904 expenditure expenditure does not expire – Outstanding 909-accruals 960-Cumulative budget results 961-the result of the implementation of the budget of the 962-Result on other operations, 968-Privatization 2. The off-balance-sheet accounts 991 – 992 budget revenue Planned-planned expenditure budget of the 993 is a Settlement with other budgets II. Description of accounts 1. Balance sheet accounts 1) Account 133-"budget Bill" account 133 is used to record cash operations carried out on the bank accounts of the budget.

Registration for 133 account are made only on the basis of documents, therefore there must be compatibility between the records and the Bank. In case of any error in the Bank document totals are accounted for in accordance with the hood, while the difference with the error refers to the account of the 240, as "sum to explain". The difference this wyksięgowuje on the basis of a Bank document that contains corrected the error.

On the Debit account 133 recognised cash inflows for the account of the budget, including the repayment of the credit granted by the bank to the account of the budget, and the influence of credit funds transferred by the bank to the account of the budget, in correspondence with the 134 account.

The site Has 133 account are to be payments from the account of the budget, including payments made within the framework of the credit granted by the bank to the account of the budget (credit balance account 133), and withdrawals from, a title loan transferred by the bank to the account of the budget, in correspondence with the 134 account.

133 on the account are also the investments made with funds from the account of the budget. Account 133 show Wn balance or balance.

Wn 133 account balance means cash in the account of the budget, and the balance Has 133 account – the amount of bank credit granted by the bank to the account of the budget.

2) Account 134-"bank loans" 134 Account is used to record bank loans incurred for the financing of the budget.

On the Debit account 134 shall be repayment or remission.

The website has 134 account are Bank loan for the financing of the budget and interest on a bank loan.

Account 134 may show the balance Is for debt from the titles of loans for the financing of the budget (i.e. the loan and interest on the loan).

Detailed records carried out 134 account should enable the determination of the status of the debt according to the loan agreements.

3) Account 135-"the account of the measures on the expenditure that does not expire" account 135 is used to record cash operations in the bank account of the measures on the expenditure that does not expire.

Registration for account 135 are made only on the basis of documents, therefore there must be compatibility between the records and the Bank.

On the Debit account 135 are cash inflows for the account of the measures on the expenditure that does not expire, in correspondence with the account 133.

The site Has 135 account shall be payment of account funds to primary dealers spend to cover expenditure niewygasających, in correspondence with the 225 account.

135 account may show Wn balance for cash on the account funds to primary dealers.

4) Account 140-"cash" Account 140 to cash register on the way, including: 1) funds received from other budgets when these measures have been passed in the previous reporting period, and are covered by the Bank from the date of the next reporting period;

2) amounts paid by the meter reader via email or directly to the Bank in respect of budget revenue in the case of confirmation of payment by the bank in the next reporting period;

3) transfers of budget revenue realized by the payer's bank during the reporting period covered by the current account Bank lifts the budget in the next reporting period.

According to the adopted accounting techniques cash on the way may be recorded on a regular basis or only at the end of reporting periods.

On the Debit account 140 recognised increase in cash by way of, and on the Ma-reduce cash along the way.

The account may have 140 Wn balance, which means cash along the way.

5) 222 Account – "the settlement revenue" 222 to billing records of budgetary units made by these entities of budget revenue.

On the Debit accounts 222 recognised budget revenue realized by individuals and offices that support the tax authorities, in the amount resulting from the periodic reports of these units, in correspondence with your 901.

The site Has 222 account are to be transfers of budget revenue for the account of the budget, made by the budgetary entities and offices that support the tax authorities, in correspondence with the account 133.

Records a detailed account to 222 in a way that allows to determine the State of the accounts of the various budgetary units and offices that support the tax authorities in respect of realized by revenue.

222 account may exhibit two of the balance.

Wn balance account 222 means the State realized revenue covered by periodic reports, but whether or not sent to the account of the budget.

The balance of the account Has 222 is the status of budget revenue provided by budgetary entities and offices that support the tax authorities on behalf of the budget, but not included in periodic reports.

6) 223 Account – "the settlement budget expenditure" account for 223 records of settlements with the budgetary units of made by these units of budgetary expenditure.

On the side of the Hv 223 account are to be transferred to the budget account funds to cover expenditure of budgetary entities, in correspondence with the account 133.

The site Has 223 account shall be expenditure effected by the budget unit in the amount resulting from the periodic reports of these units, in correspondence with 902 account.

Keep a detailed 223 account is carried out in such a way as to determine the State of the accounts of the individual units of budget passed on their cash accounts to cover by no budget expenditure.

The balance of the account is the status of the funds paid out 223 Wn funds on current accounts budgetary entities, but not used to cover budget expenditure.

7) Account 224-"intra-budget" account 224 to accounts payable records in other budgets, in particular: 1) the accounts of budget revenue by tax authorities for the budget of the local government unit;

2) settlement for shares in other budgets;

3) settlement in respect of grants and subsidies;

4) accounts payable in respect of income taken in favor of the State budget.

The records detailed 224 account should allow the determination of the receivables and liabilities according to the individual titles and individual budgets.

224 account may exhibit two of the balance.

Wn balance account status, duties and 224 Has 224 account – State budget obligations in respect of the other settlements.

8) Account 225-"settlement of niewygasających spending" Account 225 to billing records of budgetary units made by these units niewygasających.

On the side of Wn 225 account shall be credited to the account of the measures of the budget to cover the niewygasających expenditure budgetary units.

The site Has 225 account is recognised expenditure executed by the budget unit in correspondence with 904 account and transfers of unused in a mail account to 135.


The records detailed conducted 225 account should provide the ability to determine the State of the accounts of the individual units of budgetary measures submitted to them for the implementation of the niewygasających.

225 account may show the balance of Wn, which means the status of outstanding funds provided financial units on the implementation of the niewygasających.

9) Account 240-"other accounts payable" account 240 is used to register other accounts related to the implementation of the budget, with the exception of the clearing and settlement recognised in the accounts: 222, 223, 224, 225, 250, 260.

The records detailed to account 240 should allow the determination of the status of the settlements by individual titles and by contractors.

240 account may exhibit two of the balance.

Wn balance account status, duties and 240 Has 240 other obligations State account settlement.

10) 250 Account-"financial Claims" 250 Account is used to record receivables in financial debts and, in particular, in respect of loans.

On the Debit account 250 recognised the emergence and increase of financial debts, and on the Ma-reduction.

The records detailed led to 250 account should provide the ability to determine the State of the individual partners by title.

250 account may exhibit two of the balance. The balance of the Wn is the status of financial debts and the balance has a status of overpayments in respect of financial debts.

11) 260 Account-"financial liabilities" account 260 is used to record liabilities in financial liabilities, with the exception of bank loans and, in particular, in respect of loans and financial instruments issued.

On the Debit account 260 is recognised the value of outstanding financial obligations, and on the side has recognised the value of contracted financial obligations.

The records detailed account carried out 260 should provide the ability to determine the status of individual contractors by title commitment.

260 account may exhibit two of the balance. Wn balance means the State overpaid financial obligations, and the balance has a status of contracted financial obligations.

12) Account 290 – "impairment charges" 290 Account is used to record impairment charges.

Wn 290 account page is a reduction in the value of impairment charges, and on the page Has value impairment charges.

290 account balance means the value impairment charges.

13) 901 Account-"budget revenue" account 901 to records of income of the budget of the local government unit.

On the Debit account 901 are recognised the transfer, at the end of the year, total revenue of the budget of the local government unit to the account of the 961.

On the account Has 901 are recognised revenue budget: 1) on the basis of the reports of the budget budgetary entities, in correspondence with 222 account;

2) on the basis of the reports of other bodies on income budgets of local government units, in the mail with your account 224;

3) for settlements with other budgets for the financial year, in correspondence with the 224 account;

4) with other titles, in particular, subsidies and grants, in correspondence with the account 133;

5) from foreign sources non-recoverable, in correspondence with the account 133;

6) from the budget of the European Union, in correspondence with the account 133.

The records detailed conducted 901 account should enable the determination of the status of individual income budget according to a scale bars financial plan.

The balance of the account is the sum of the budget income of the 901 Is the local government unit for the year. At the date of the last day of the financial year account balance 901 moves to the account of the 961.

14) 902 Account-expenditure budget "account is used for budget expenditure records 902 local government unit.

On the Debit account 902 shall be in particular: 1) budgetary entities based on their financial statements in the mail with your 223;

2) implemented with credit that is running in the form of execution of payment orders, in correspondence with the 134 account.

The site Has an account transfer is recognised 902 at the end of the year, the total expenditure of the budget of the local government unit to the account of the 961.

The records detailed led to 902 account should enable the determination of the status of individual expenditure budget according to the classification scale.

The balance of the account is the sum of the budget expenditure 902 Wn local government unit for the year.

At the date of the last day of the financial year account balance 902 moves to the account of the 961.

15) 903 Account – "Incomplete expenses" account for 903 records on current expenditure approved for implementation in the coming years.

On the Debit account 903 recognised value on current expenditure approved for implementation in the coming years in the mail account to 904.

At the date of the last day of the financial year account balance 903 moves to the account of the 961.

16) Account 904-"non expiring expenditure" account 904 's for niewygasających records.

On the Debit account 904 are recognised: 1) spending budgetary units made in weight niewygasających plan expenditure, on the basis of their financial statements in the mail with your account 225;

2) transfer of unused niewygasających expenditure on budget revenue.

The site Has 904 account are to be the size of the approved niewygasających.

904 account may show balance has to time implement a plan niewygasających or until the expiry of the niewygasających plan.

17) 909 Account-"accruals" 909 Account is used to record accruals.

On the Debit account 909 is recognised in particular the financial costs which the expenses of future periods (e.g., interest from contracted credits and loans in correspondence with 134 accounts or 260), and on the Ma-finance income representing deferred income (e.g. subsidies and grants provided in December for the next financial year).

The records detailed led to 909 account should enable the determination of the status of accrued by their titles.

909 account may show balance debit and credit.

18) 960 Account – "the cumulative results of the budget" account 960 is used to record the State of the cumulative results of the budget of the local government unit.

960 account during the year is intended to register operations to reduce or increase the cumulative results of the budget of the local government unit.

In particular on the Hv or have an account 960 is recognised, at the date of approval of the report on the implementation of the budget, respectively transfer of account balances 961 and 962. 960 account may show the balance of Wn or balance.

Wn balance account status 960 accumulated budget deficit and the balance Has accumulated surplus status 960 account budget.

19) 961 Account – "the result of the implementation of the budget of the" account 961 to records as a result of the implementation of the budget, that is, the deficit or surplus.

At the date of the last day of the financial year on the Wn 961 account captures the move incurred during the year, the expenditure of the budget, respectively, in correspondence with your 902, and current expenditure, in correspondence with the 903 account.

At the date of the last day of the financial year on the account Has 961 recognised the transfer completed during the year revenue budget, respectively in the mail with your 901.

In the records detailed 961 account extracts the sources increases and types of reductions as a result of the implementation of the budget, as appropriate.

At the end of the year 961 account may show the balance of Wn or Has. Wn balance means the State budget deficit and the balance status.

The following year, at the date of approval of the report on the implementation of the budget, the account balance 961 moves on 960 account.

20) 962 Account – "the result for the other operations" account 962 is used to record the remaining operations niekasowych affecting the result of the implementation of the budget.

On the Debit account 962 are recognised, in particular, financial costs and other operating expenses associated with the budgetary operations.

The site Has 962 account are recognised, in particular, financial income and other operating income related to budgetary operations.

At the end of the year 962 account may show the balance of the surplus revenue over costs for Debit or balance Is for a surplus of revenue over costs.

At the date of approval of the report on the implementation of the budget balance 962 moves on 960 account.

21) 968 Account-"Privatization" account is used to record revenues and expenses relating to privatisation.

On the side of the Wn is recognised issues covered by means of privatization, and the site Has income from privatisation.

The records detailed 968 account is carried out according to the subdivisions of the classification and titles of privatisation.

968 account may show the balance Is for State funds from privatization.

2. Off-balance-sheet accounts 1) 991 Account-"Planned budget revenue" 991 Account is used to record revenue plan and its changes.

On the Debit account 991 recognised budget changes to reduce the revenue of the budget.

The site Has 991 account are to be planned budget revenue and budget changes that increase the planned revenue.

The balance Has 991 account specifies the height during the year planned revenue budget.


At the date of the last day of the financial year, a sum equivalent to the balance on the account shall be entered on the Debit account 991.

2) 992 Account-"Planned expenditure budget" 992 Account is used to record budget spending plan and its changes.

Wn page 992 account are to be planned expenditure budget and budget changes to increase the planned expenditure.

The site has a 992 account is recognised budget changes to reduce budget spending plan or blocked.

Wn 992 account balance determines during the year the amount of the estimated budget expenditure.

At the date of the last day of the financial year, a sum equivalent to the balance on the account shall be entered on the account Is 992.

3) 993 Account – "the settlement with other budgets" 993 Account to off-balance-sheet records of settlements with other budgets in the course of the year, which are not subject to the records to balance accounts.

On the side of the Wn is recognised receivables from other budgets and repayment obligations to other budgets.

The site Has 993 account are recognised liabilities to other budgets and deposit receivables received from other budgets.

993 account may exhibit two of the balance.

Wn balance 993 claims status account other budgets, and the balance of the account Is 993-State obligations.

Annex 3. [CHART OF ACCOUNTS FOR BUDGETARY ENTITIES AND BUDGETARY ESTABLISHMENTS]

Annex # 3 CHART of ACCOUNTS for BUDGETARY ENTITIES and BUDGETARY ESTABLISHMENTS [2]. List of accounts 1. Balance sheet accounts Team 0-fixed assets fixed assets 011-013 – Other fixed assets 014-library 015-016 units dismantled Property-cultural 017-Armament and military equipment 020 – intangible 030-non-current financial assets 071-Remission of tangible assets and intangible 072-Remission of fixed assets other intangible assets and library collections 073-write-downs of financial assets 077-Remission of armaments and military equipment 080-assets under construction (investment) Team 1-cash and bank accounts 101 – 130 – 131 units current account-current account of budgetary establishments General 132-the revenue budgetary entities 134-Bank loans 135-136 special purpose funds Account-the account of State funds 137-Account funds from foreign sources non-refundable 138-139 European Account-Other Short-term financial assets accounts-140 141-cash and cash equivalents by means of a team of 2-accounts payable and billing 201 – accounts receivable and 221-222 budget revenue receivable-accounts budget 223-224 budgetary spending Settlement-Settlement budget and payments from the budget of the European measures 225-accounts payable Long-term budgetary duties-226 budgets 227-settlement of expenditure from the budget of the European measures 228 – Settlement funds from foreign sources non-refundable 229-Other accounts payable public law 230-settlement of budget European 231-accounts payable salary 234-Other accounts payable staff of 240-Other accounts payable 245-Proceeds to explain the 290-impairment of receivables Team 3 – materials and goods 300-allocation account 310-Materials

330-340 Goods – deviation from standard cost of materials and goods 4-costs types and their settlement, 400-401 Depreciation – the consumption of materials and energy 402-services 403-taxes and charges 404 – 405 Salary-social security and other benefits 409 – other generic costs 490-settlement Team 5 – costs by type of activity and their settlement 500-530 core business Costs – the costs of ancillary activities 550 – administrative expenses 580-settlement business Team 6-600 Products-finished products and semi-finished products 620- Deviation from standard cost product 640-accrued expenses the team 7-revenue, income and expenses 700-the sale of products and the cost of their manufacture 720-730 revenue income – sale of goods and the value of their purchase 740-grants and investment measures 750-751 financial income-financial costs 760-761 other operating income – other operating expenses 770-(repealed) 771-(repealed) team 8-Funds , reserves and profit or 800-810 unit Fund-budget allocation, payments from the European budget and investment budget 820-840 result Settlement-reserves and accrued revenue 851 – 853 social benefit fund's share-targeted Funds 855-860 units dismantled property Fund – financial result of the 870-Taxes and compulsory settlement of budget aggravating financial results 2. The off-balance-sheet accounts 970-Payment European 975-976 structural Expenditure – Mutual settlements between 980 units-Financial Plan budget expenditure 981-Financial Plan niewygasających 982 spending-spending Plan European 983 – involvement of European expenditure this year 984-commitment to European spending future years 985 – General commitment of budgetary establishments 990-Financial Plan budget expenditure in the task-oriented 992-Ensure funding or of financing from the State budget 998 – commitment to budgetary expenditure this year 999 – commitment to budgetary spending future years II. Description of accounts 1. Balance sheet accounts 1) 0 – "fixed assets" Account Team 0 "fixed assets" are used to record: 1) tangible fixed assets;

2) intangible assets;

3) financial fixed assets;

4) redemption of property;

5) investment.

2) Account 011-"fixed assets" account 011 is used to record State and increases and reductions of the initial value of fixed assets related to the activities exercised by an entity that is not subject to recognition in the accounts: 013, 014, 016 and 017.

On the Debit account 011 are to be increased, and on the status and the initial value of the reduction is fixed assets, excluding the write-off of fixed assets, which are recorded in your account 071.

On the Debit account 011 is recognised in particular: 1) income of new or used fixed assets from the purchase of the asset and the value of the investment or finished improvements to increase the initial value of fixed assets;

2) income of fixed assets newly disclosed;

3) charge the adoption of fixed assets;

4) increase the initial value of fixed assets made by updating their valuation.

The site Has an account in particular is recognised: 1 011) withdrawal of fixed assets in use as a result of their liquidation, because of the destruction, consumption, sale and free transfer;

2) revealed a shortage of fixed assets;

3) reduce the initial value of fixed assets made by updating their valuation.

The records detailed account carried out 011 should allow: 1) the determination of the initial value of individual properties of fixed assets;

2) determination of people or organizational cells entrusted assets;

3) sound calculation of depreciation and amortization.

Account balance may show that Wn 011 is the status of fixed assets in an initial value.

3) Account 013-"other assets" account 013 to the records of State and increases and reductions of the initial value of fixed assets, the non-recognition in the accounts: 011, 014, 016 and 017, dated to use for the activities of the entity, which shall be remitted or depreciation in the full value of the monthly release to use.

On the Debit account 013 are to be increased, and on the status and initial value reduction – other fixed assets in use, excluding amortisation recognised 072 account.

On the Debit account 013 is recognised in particular: 1) fixed assets accepted for use with the purchase or investment;

2) surplus of fixed assets in use;

3) free of charge to receive assets.

The site Has an account 013 is recognised in particular: 1) withdrawal of fixed assets in use as a result of the liquidation, the destruction, consumption, sale, free transfer;

2) disclosed deficiencies of fixed assets in use.

Detailed records kept to account 013 should allow the determination of the initial value of fixed assets put into use and people who are assets, or cells, in which the fixed assets.

013 account may show the balance of Wn, which expresses the value of fixed assets in use in the initial values.

4) Account 014-"library"


Account 014 's for records and increases and decreases in the value of the library collections research libraries, technical, pedagogical and school and public libraries.

On the Debit account 014 are to be increased, and on the status and initial value reduction is library collections, with the exception of redemption, which is recognised in your account 072.

On the Debit account 014 is recognised in particular: 1) reveal the library collections from purchase or free of charge received;

2) excess of library collections.

The site Has an account 014 is recognised in particular: 1) issue library collections as a result of liquidation, sale or gratuitous transfer;

2) deficiencies of library collections.

Receipts and issues library collections are valued at purchase prices.

Income from unpaid receipt or surplus shall be valued in accordance with the Commission estimate of their value.

Detailed records kept to account 014 should allow the determination of the status of individual library collections, with a further breakdown specified in separate regulations.

014 account may show the balance of Wn, which means the State Library collections located in the unit.

5) Account 015-"property decommissioned units" account is used for State and records 015 increases and decreases in the value of the property taken over by the authority of the Constitution or the supervisor after the cancelled State enterprise, municipal or other underlying organizational unit, which is the financial facility or farm.

On the account the founding authority supervising the Wn 015 or are recognised, in particular: 1) the value of property acquired after that have been disposed of a business or other organization unit, according to the values resulting from the balance sheet the liquidated enterprises or units;

2) correction value of property, which represents the difference between the value of property resulting from the balance sheet the company liquidated or and the value of the property transferred to another organizational unit or sold;

3) the value of the property returned by the company or remaining after the vis another organizational unit, which shall be adopted on the status of assets of the founding body or supervisory authority.

On the page Is the founding body of the supervisory authority or 015 account shall comprise in particular: 1) the value of the property remaining after that have been disposed of a business or other organization unit, and transferred to the company in the amount resulting from the agreement with the company, or passed as a contribution to a company, the value of the property sold or passed to other individuals;

2) correction of the value property equal to the difference between the value of property resulting from the balance sheet the company liquidated, or other organizational unit and the value of the property transferred to the company or other entities.

Detailed records to your account may be cancelled or companies balance 015 another organizational unit, together with the attachments.

The records detailed can also contain data from off-balance-sheet records.

015 account may show the balance of Wn, which means the State property the company liquidated, or other organizational unit by the value resulting from the balance sheet of the company or entity, which is at the disposal of the founding body or supervisory body, and uncommitted to companies, other organizational units or nieprzejętego for their own needs, or properly managed in a different way.

6) Account 016-"cultural" account 016 is used to record State and increases and decreases in the value of cultural goods.

On the side of the Hv 016 account shall be in particular: 1) the revenue of cultural goods from purchase or free of charge received;

2) surplus.

The site Has an account in particular is recognised: 1 016) issue of cultural goods as a result of liquidation, sale or gratuitous transfer;

2) deficiencies.

Receipts and payments of cultural goods are valued at purchase prices.

Income from unpaid receipt or surplus shall be valued in accordance with the Commission estimate of their value.

016 account may show the balance of Wn, which means the value of the treasures contained in the unit.

7) Account 017-"the armament and military equipment" account 017 to asset value falling within, on the basis of separate regulations, to weapons and military equipment.

The account works according to the principles similar to 011 account.

8) Account 020 – "intangible assets" account 020 to State and value increases and reductions of the initial value of intangible assets.

On the Debit account 020 are any increase, and the website has any reduction in State of initial value of intangible assets, excluding amortisation recognised in the accounts and 071 072.

Detailed records kept to account 020 should enable the proper calculation of amortisation of intangible assets, breakdown by their titles and those responsible.

Account balance may show that Wn 020 is the status of intangible assets in the initial values.

9) Account 030-"financial assets" account 030 is used for records of long-term financial assets, in particular stocks and other long-term financial assets, with maturity longer than a year.

On the Debit account 030 are to be increased, and on the reduction of long-term State has financial assets.

Detailed records kept to account 030 should ensure the establishment of the value of the individual components of long-term financial assets by title.

Account 030 may exhibit Wn balance, which means the value of long-term financial assets.

10) Account 071 – "Remission of tangible assets and intangible assets" account 071 to initial value decreases value of tangible assets and intangible assets, which are subject to redemption of the depreciation rates used by the unit.

Copies of umorzeniowe are made in correspondence with the 400 account.

The site Has an account 071 are to be increased, and on the Wn-reduction remission of the initial value of fixed assets and intangible assets.

Records a detailed account is given in the 071 explanations to the accounts of 011 and 020. Accounts: 011, 020 and 071 can lead a joint detailed records.

071 account may show a balance Is that expresses the State of the redemption value of fixed assets and intangible assets.

11) Account 072-"redemption of other fixed assets, intangible assets and library collections" 072 Account is used to record decreases in the initial value of fixed assets, intangible assets and library collections, subject to remission once the full value, in the month of their release to use.

Depreciation is posted in the mail with your 401.

The site Has an account 072 are to be increased, and on the Wn-reduction remission of the initial value of fixed assets, intangible assets and library collections.

On the side of Wn 072 account shall be remission of fixed assets, intangible assets and library collections lost due to wear or damage, sold, transferred, free of charge, as well as forming a shortage or damage.

The site has a recognised 072 account copies of the new relief, issued to use fixed assets, intangible assets and library collections chargeable costs concerning the surplus of fixed assets, intangible assets and library collections relating to fixed assets, intangible assets and library collections received free of charge.

072 account may show balance Has, that expresses the State of redemption of the initial value of fixed assets, intangible assets and library collections decommitted in full value in the month of their release to use.

12) Account 073-"write-downs of financial assets" account 073 is used to record impairment losses financial assets.

The account can have the balance Has, which means the value of financial assets impairment.

13) 077 Account – "Remission of armaments and military equipment" 077 Account is used to record the value of the redemption of armaments and military equipment. The account works according to principles analogous to 071 account.

14) Account 080-"fixed assets under construction (investment)" account 080 is used to cost accounting of fixed assets under construction and for settlement costs of fixed assets in construction on the results achieved.

On the Debit account 080 is recognised in particular: 1) costs incurred for fixed assets under construction within the framework of the ongoing investment both by foreign contractors, as well as in his own name;

2) incurred costs relating to installation, but still nieoddanych to use machinery, equipment and other items purchased from contractors and manufactured within their own business;


3) incurred costs asset improvements (reconstruction, extension, reconstruction, adaptation or modernization), which increase the value in use of an asset.

The site Has an account value is recognised effects obtained 080 in particular: 1) of fixed assets;

2) the value of the sold assets provided and free of charge.

080 account you can post also settlement of finished purchase of fixed assets.

Detailed records kept to account should ensure the distinction of costs at least 080 fixed assets under construction according to individual types of effects and calculating the purchase price or the cost of individual objects of fixed assets.

080 account may show the balance of Wn, which means the value of the cost of fixed assets under construction and improvements.

15) Team 1-"cash and bank accounts" team Account 1 "cash and bank accounts" are used to record: 1) domestic and foreign cash stored in registers;

2) short-term securities;

3) domestic and foreign cash placed on accounts in banks;

4) granted by the banks lending in domestic and foreign cash;

5) other domestic and foreign funds.

The account team 1 to reflect the cash operations and turnover and cash and short-term securities.

16) Account 101-"Safe" 101 Account is used to record domestic and foreign cash in the registers of the unit.

On the Debit account 101 is recognised the influence of cash and surplus cash, and the cash outflow cash shortages and Ma.

The value of 101 account adjusted for exchange rate differences on cash in a foreign currency.

The records detailed led to 101 account should allow the determination of: 1) of State cash in the currency of the Polish;

2) State cash in foreign currency, expressed in the currency of the Polish and foreign, broken down by individual foreign currencies;

3) values of cash entrusted to individuals responsible for it.

101 account may show the balance of Wn, which means the State of the cash in hand.

17) Account 130-"current account unit" 130 Account is used to record cash and bank account of expenditure and income (revenue) budget covered by the plan.

On the Debit account cash receipts are recorded 130:1) received on the implementation of the budget expenditure in accordance with the financial plan and the administrators of the lower degree, in correspondence with your 223;

2) made by a unit of budget revenue (records detailed by subdivisions classification of budget revenue), in correspondence with the account 101, 221 or other appropriate account.

The site Has 130 account are recognised: 1) achieved budgetary expenditure in accordance with the financial plan, as well as measures taken to fund the implementation of budgetary expenditure (records detailed according to the classification scale budget expenditure), in correspondence with the relevant accounts teams: 1, 2, 3, 4, 7 or 8;

2) periodic revenue transfers to the budget, in correspondence with 222 account;

3) periodic cash transfers for administrators of lower degree (records detailed by administrators, which has cash), in correspondence with the 223 account.

Registration for 130 account shall be made on the basis of banking documents, therefore there must be full compliance records between the unit and the Bank.

130 on the account is valid behavior rules of purity of the rotation, which means that to erroneous entries, returns overpayments, adjustments are introduced in addition to the technical record of the negative.

Account 130 can be used also to records of income and expenditure directly from the current account of the budget of the local government unit. In this case, the account balance 130 in respect of completed expenditure shall be subject to periodic przeksięgowaniu based on budget reports to the page have an account 800, and income-Wn page 800 account.

The records detailed 130 account is carried out in detail the financial budgetary revenue and expenditure plan.

Account balance may show 130 Wn, which means cash on the current account of the budgetary units. The account balance is equal to 130 balance balances resulting from the detailed records maintained for accounts: 1) budget expenditure; budgetary spending 130 account may show the balance of Wn, which means the status of the funds received for the implementation of the budget expenditure, and unused by the end of the year;

2) budget revenue; account in the range 130 budget revenue may balance Wn, which means cash and cash equivalents in respect of the realized revenue, which by the end of the year were not transferred to the budget.

Account balance 130 is liquidated by posting: 1) transfer of funds not used by the end of the year, in correspondence with your 223;

2) transfer to the budget of the revenue collected, but nieprzelanych the end of the year, in correspondence with 222 account.

18) Account 131-"the current account the general budgetary establishments" 131 Account is used to record cash General core business establishments budget on bank account.

On the Debit account 131 recognised the impact of the measures on the bank account, and the site Has-withdraw funds from a bank account.

131 account may show the balance of Wn, which means cash in the bank account.

19) Account 132-"the revenue budgetary entities" 132 Account is used to record the cash collected on separate bank account State and local budgetary entities engaged in teaching activities, in particular for: inheritance, bequests, donations, compensation and payments for lost or damaged property in the Board or in the use of budgetary units and used to finance the activities of the entity, excluding funding of salaries.

On the Debit account 132 is recognised the impact of the funds on the account, and the site Has-cash withdrawals from a bank account.

The records detailed led to 132 account should allow the determination of the status of individual titles to raise revenue by divisions, chapters, and paragraphs.

Account balance 132 may show the balance of Wn, which means cash in bank accounts.

20) 134 Account-"bank loans" 134 Account is used to record bank loans intended for the financing of the core business and investments, the funds paid out by the bank on the appropriate bank accounts.

On the Debit account 134 shall be repayment of loans, and the site Has-loans granted by the bank unit and transferred to the current account or an investment account.

Account balance may show 134 Ma, which is the status of the credits opened by the bank and sent to the accounts unit.

21) Account 135-"special purpose funds Account" account 135 to the records of special-purpose funds, and in particular the Social Fund and other funds at the disposal of the unit.

On the Debit account 135 recognised influence of cash on bank accounts, and on the Ma-withdraw funds from bank accounts.

The records detailed 135 account should allow the establishment of each Fund.

135 account may show the balance of Wn, which means cash in bank accounts.

22) 136 Account-"Bill of State funds" account 136 to cash records of State funds on the bank account of the Fund.

On the Debit account 136 are recognised revenue funds to the bank account, and the site Has-withdrawals from your bank account.

The records detailed led to 136 accounts should provide a breakdown according to bank accounts.

136 account may show the balance of Wn, which means cash in the bank account.

23) Account 137-"Account funds from foreign sources non-refundable" 137 Account is used to record cash operations carried out on the accounts of funds from foreign sources non-refundable other than European measures.

137 on the account shall be made on the basis of the posting documents, and therefore there must be compatibility between the records and the Bank.

On the Debit account 137 recognised the impact of these measures on the bank account, and the site Has the flow of these resources.

The records detailed account carried out 137 should allow the determination of the status of funds from foreign sources not subject to reimbursement by the source.

24) Account 138 – "European Account" account 138 is used to record cash operations on bank accounts related to the implementation of the programmes and projects financed from the resources of the European communities.


138 on the account shall be made on the basis of the posting documents, and therefore there must be compatibility between the records and the Bank.

On the Debit account 138 is recognised in particular the cash receipts in the mail with your account 227, and the site has a recognised in particular the payment of funds for the implementation of programmes and projects financed by these funds.

The records detailed 138 account is carried out in detail the financial plan and should provide the opportunity to determine the State of the individual funds according to the sources of their origin. Records should also allow to determine the status of those measures respectively by programs or projects.

25) Account 139-"Other bank accounts" 139 Account is used to record cash operations separate to other bank accounts than the current accounts, including the accounts and special accounts.

On the account 139 leads, in particular, records of rotation on separate bank accounts: 1) checks confirmed;

2) sum of deposit;

3) totals on the order;

4) foreign funds for investment.

139 on the account shall be made only on the basis of the posting documents, and therefore there must be full compliance account entries 139 between accounting entities and accounting of the Bank.

On the Debit account 139 shall be isolated influence of cash from current accounts, deposit sum and to order.

On page 139 account Has recognised the cash withdrawals made with separate bank accounts.

The records detailed conducted 139 account should ensure the setting and cash for each dedicated bank account, as well as by contractors.

139 account may show the balance of Wn, which means cash and cash equivalents on other bank accounts.

26) Account 140-"Short-term financial assets" account 140 to records of short-term financial assets, in particular, shares and other securities denominated in both Polish currency, or in foreign currency.

On the side of the Hv 140 accounts are to be increased, and the site Has-reduce State short-term financial assets.

The records detailed led to 140 accounts should allow the determination of: 1) individual components of short-term financial assets;

2) status of each short-term financial assets expressed in the currency of the Polish and foreign, broken down by individual foreign currencies;

3) values of short-term financial assets entrusted to the individuals responsible for them.

The account may have 140 Wn balance, that means the status of short-term financial assets.

27) Account 141-"cash" Account 141 is used to record cash along the way.

On the Debit account 141 recognised increase cash by means of, and on the Ma-reduce cash along the way.

According to the adopted accounting techniques, cash on the way may be recorded on a regular basis or only at the end of the reporting period.

141 account may show the balance of Wn, which means cash along the way.

28) 2-"accounts payable and billing" accounts team 2 "accounts payable and billing" are used for domestic and foreign settlements and billing.

The account team 2 are also used in the records and accounts of budget funds, European funds and other funds from foreign sources not subject to refund, payroll, billing, shortages, damages and surplus and any other settlements of accounts and the claims at issue.

The records detailed accounts by 2 may be carried out according to the subdivisions budget classification and separation of individual groups of settlements, billing, to determine the course of their billing and receivables, billing, claims, disputes and liabilities broken down by contractors and, if it concerns the accounts in foreign currency – according to individual currencies, while accounting for the European measures also adequately broken down by programs or projects.

29) 201 Account – accounts receivable and the suppliers ' account 201 is used to record accounts payable and claims domestic and foreign supplies, works and services, including the advance payment of supplies, works and services and warranty deposit, as well as claims arising from the financial income. 201 account not recognised claims units in budget revenue, which are recorded on your account, 221.

201 account is the responsibility for the resulting debts owed by and claims, and for payment and reduction of liabilities, and shall be regarded as arising from commitments and repayment and the reduction of debts and claims.

The records detailed 201 account may be carried out according to the subdivisions budget classification and should ensure the possibility of fixing of receivables and liabilities of domestic and foreign individual counterparties.

201 account can have two balances. Wn balance means the State of the debts and claims and the balance Is – the status of obligations.

30) Account 221 – "revenue receivable" account 221 is used to record receivables units in respect of budget revenue.

On the Debit account 221 are to be determined revenue receivable and reimbursements.

On the page Is 221 account is recognised deposit trade revenue and depreciation (decrease) receivables.

221 account is recognised also claims for taxes levied by the competent authorities. Records of this title may be made at the end of reporting periods on the basis of reports from the tax records (arrears and overpayment).

The records detailed 221 account should be carried out according to debtors and pitches budget classification and budget, which charges apply.

221 account may exhibit two of the balance. Wn balance means the State budget revenue receivable, and the balance Is – the status of budgetary obligations in respect of overpayments in these incomes.

31) 222 Account – "the settlement revenue" account 222 is used to record the settlement made by a unit of budget revenue.

On the side of the Hv 222 account are to be transferred to the budget revenue of the budget, in correspondence with 130 account.

The site Has 222 account is recognised during the financial year periodic or annual transfer realized revenue on account of 800, on the basis of reports.

222 account may show balance Has, which means the State budget revenue realized, but nieprzelanych to the budget.

Account balance 222 is liquidated by posting the transfer to the budget of the revenue collected, but nieprzelanych the end of the year, in correspondence with the 130 account.

32) 223 Account – "the settlement budget expenditure" account for 223 records of settlement made by the budgetary expenditure, including expenditure under the co-financing of the programmes and projects carried out with European measures.

On the side of the Hv 223 account shall be in particular: 1) during the financial year periodic or annual transfer, on the basis of reports of the budget, budgetary expenditure, including the expenditure of the State budget under the co-financing of programmes and projects carried out with European 800 account;

2) periodic cash transfers to cover budgetary expenditure and expenditure under the co-financing of the programmes and projects carried out with European measures, in correspondence with the 130 account.

The site Has 223 account shall be in particular: 1) periodic cash proceeds received to cover the budgetary expenditure, including the expenditure of the State budget under the co-financing of programmes and projects carried out with European measures in the mail with your 130;

2) periodic cash inflows for the administrators of the lower degree, in correspondence with the 130 account.

In the local government units of account budgetary 223 is recognised also the operations associated with flows of European measures to the extent that these measures constitute revenue of local government units.

223 account may show a balance Is, that means the status of the funds received to cover the budgetary expenditure, but not used by the end of the year.

223 account balance is liquidated through transfer posting to the account administrator of a higher degree of funds unused by the end of the year, in correspondence with the 130 account.

33) 224 Account – "the settlement budget and payments from the budget of the European" 224 Account is used to record the settlement by the dotujący granted to the budget, as well as in the records of the settlement by the managing authorities and intermediate payments from the European budget.

On the side of the Hv 224 account shall be in particular: 1) the value of the contribution provided by the dotujący, in correspondence with the 130 account;

2) the value of the payments made to beneficiaries by Bank Gospodarstwa Krajowego, in correspondence with the accounts 227 or 230.

The site Has 224 account shall be in particular:


1) value of grants deemed to be used and applied, in correspondence with the 810 account;

2) the value of payments from the budget of the European measures considered settled, in correspondence with the 810 accounts or 230;

3) the value of the grant is returned in the same financial year, in correspondence with the 130 account.

The records detailed led to 224 account should provide for the possibility of fixing the values passed grants and advances in respect of payments from the budget of the European measures according to units and of destination.

Settled and assigned to return grants that authority includes dotujący to budget revenue, are recorded in the account 221.

34) Account 225-"accounts payable budgets" 225 Account is used to record accounts payable in particular budgets for grants, taxes, surplus assets, overpayments in the accounts of the budgets.

On the side of Wn 225 account are to be overpaid and contributions to the budget, and the site Has-the commitment to budget and payments from the budget.

The records detailed 225 account should provide the ability to determine the State of the debts and liabilities of each of the titles accounts budget separately.

225 account can have two balances. Wn balance means the status of claims, and the balance Is – the State obligations to budgets.

35) Account 226-"long-term financial receivables" account 226 is used for records of long-term or long-term settlements with budget.

On the Debit account 226 are recognised, in particular, long-term receivables, in correspondence with 840 account, as well as the transfer of receivables short-term to long-term, in correspondence with 221 account.

The site Has an account in particular recognised 226 transfer receivables long-term to short-term IDR installments to be paid for a given year, in a mail account to 221.

226 account may show the balance of Wn, which means the value of long term debt.

The records detailed 226 account should provide the ability to determine the State of individual duties.

36) Account 227-"settlement of expenditure from the European budget" account 227 is used for records and the accounts of expenditure from the budget of the European measures included in the statement of expenditure of the European measures.

On the Debit account 227 are recognised, in particular, during the financial year periodic or annual transfer of expenditure from the European budget based on budget reports to the account of the 800.

On the page Has 227 account is recognised in particular: 1) the impact of European funds received to cover expenditure in respect of the implementation of the programmes and projects financed with these funds in the mail with your account 138;

2) posting the amount of a commitment to developers (customers) on the basis of the information of the Bank Gospodarstwa Krajowego about payment for the account of the contractor (the recipient), in correspondence with the accounts team 2;

3) in coordinating institutions, managing authority or intermediate-value payments made by Bank Gospodarstwa Krajowego to beneficiaries of expenditure included in the financial plans of these institutions, in correspondence with the 224 account.

37) Account 228-"Settlement funds from foreign sources non-refundable" 228 Account is used for records and settlement funds from foreign sources non-refundable, other than European measures.

On the Debit account 228 is recognised in particular: 1) the periodic or annual transfer of completed expenditure from foreign sources not subject to refund, in the mail with your 800;

2) the transfer of funds to cover expenditure from foreign sources non-refundable other entities, in correspondence with the 137 account.

The site Has 228 account are recognised in particular the impact of the funds received to cover expenditure from foreign sources not subject to reimbursement or other units in the mail with your account 137.

The records detailed led to 228 account should allow the determination of the status of the settlement funds from foreign sources not subject to reimbursement by the source.

38) 229 Account-"other accounts payable necessary" 229 Account is used to record, other than budgets, public accounts, and in particular with the social and health insurance.

On the Debit account 229 is recognised and duties payment and reduction of liabilities, and the site Has-obligation, payment of accounts receivable and a reduction in public.

The records detailed carried 229 account should provide the ability to determine the State of the receivables and liabilities according to the titles of the accounts payable and the entities with which they are made.

229 account may exhibit two of the balance. Wn balance means the status of claims, and the balance Is – the status of obligations.

39) Account 230-"settlement with European budget" account 230 to records of operations related to decisions or grant agreements concluded by the coordinating institution, managing authority or intermediary with the beneficiaries in implementing projects financed by the European budget. 230 on the account shall be made to the accounting records when the expenditure for the execution of projects are not included in the financial plans of these institutions.

On the Debit account 230 is recognised in particular the value of payments from the budget of the European measures considered settled, in correspondence with the 224 account.

The site Has an account 230 is recognised in particular the value of the payments made to beneficiaries by Bank Gospodarstwa Krajowego, in correspondence with the 224 account.

40) Account 231-"accounts payable in respect of the remuneration of" account is used for accounts payable records 231 employees and other individuals for cash payments and benefits credited, in accordance with special provisions, to remuneration, and, in particular, the charges for work performed on the basis of the ratio of work, contract, contract, agency contract and other contracts in accordance with special regulations.

On the Debit account 231 is recognised in particular: 1) cash payments or transfers;

2) advance payment of salaries;

3) the value of issued benefits in remuneration;

4) deductions of wages chargeable to the employee.

The site Has 231 account are recognised liabilities in respect of wages.

The records detailed led to 231 account should provide the ability to determine the States receivables and liabilities for wages and benefits in pay.

231 account may exhibit two of the balance. Wn balance means the status of claims, and the balance Is – the salary obligations.

41) Account 234-"other accounts payable staff" 234 Account is used to record accounts receivable, claims and liabilities to employees from other than salary.

On the Debit account 234 is recognised in particular: 1) paid employees of the advance and the sum to be settled on the expenditure chargeable to the unit;

2) receivable from employees with the title made by a unit of benefits paid;

3) claims arising from loans from the Social Fund;

4) debts owed by and claims from employees in respect of shortages and damages;

5) paid amounts owed to employees.

On page 234 account Has recognised, in particular: 1) with expenditure by employees on behalf of the unit;

2) settled down payment and refunds;

3) proceeds receivable from employees.

Advances paid to workers in foreign currency can be recognised, to the time of their settlement in the equivalent of the Polish currency established by the payment of the advance.

The records detailed led to the 234 account should provide the ability to determine the State of the debts, claims and liabilities accounts payable titles.

234 account may exhibit two of the balance. Wn balance means the State of the debts and claims and the balance Is – the State obligations to employees.

42) Account 240-"other accounts payable" account 240 for records of domestic and foreign debts and claims and liabilities that are not covered by the accounts records 201 – 234. 240 account can also be used to register loans and all kinds of settlements, as well as short-and long-term receivables funds.

On the Debit account 240 recognised entitlements and claim and payment and reduction of liabilities, and the site Has-arising from commitments and repayment and the reduction of debts and claims.

Detailed records kept to account 240 should provide to establish settlements, claims and billing with individual titles.

240 account can have two balances. Wn balance means the State of the debts and claims and the balance Is – the status of obligations.

42A) 245 Account-"Proceeds to explain" account is used to record deposits, and unexplained amounts of revenue.

On the side of the Hv 245 account is recognised in particular the amount of the deposit and explained their phrases.

The site Has 245 accounts are recognised, in particular, the amount of outstanding deposits.

245 account may show balance Has, which means the State of unexplained payments.

43) 290 Account – "impairment charges"


290 account is used to record impairment charges.

Wn 290 account page is a reduction in the value of impairment charges and on the Ma-increasing the value of impairment charges.

290 account balance means the value impairment charges.

44) team 3 – "materials and goods ' team Account 3" materials and goods "are used to inventory materials (310 and 340) and goods (330 and 340) and the settlement of the purchase of materials, goods and services (300).

The accounts of the 310 and 330 are records of stocks of materials and goods in warehouses of their own and foreign units in the purchase price, if the costs associated directly with the purchase are related in an expense in the period incurred.

Revenue, expenditure and inventories of materials and goods on account 310 and 330 shall be valued at cost or at the purchase or acquisition. When the standard cost is different from the actual price, you must extract the deviations from the actual prices on the account 340. The settlement of deviations shall follow the rules set out in the chart of accounts.

The records detailed led to 310 and 330 should provide the ability to determine the State of the stocks, according to places of their find, and people, entrusted with the custody of them, and in respect of stocks of materials and goods covered by a quantitatively-valuable-also according to their individual types and groups.

45) Account 300 – "allocation account" account is used to purchase settlement records 300 materials, goods (foodstuffs), works and services, and in particular to determine the value of the materials, goods and supply values invoiced.

On the side of Wn 300 account are: 1) the invoice domestic and foreign providers including accrued tax on goods and services, hereinafter referred to as "VAT";

2) VAT, excise duty levied on import.

The site Is 300 account are: 1) the value of the accepted supplies and services;

2) input VAT for settlement with the tax office directly or under certain conditions;

3) VAT non-recoverable or deductible from the tax on the turnover assets, increasing their value or impact on relevant costs or the accrued costs;

4) VAT non-recoverable or deductible from the tax on fixed assets, investment started and intangible, which increases their value.

Through the account 300 can be clear as well: 1) deviations from standard costs, from the actual purchase prices or cost;

2) costs included in the invoices providers;

3) handling charges levied by the Customs for import;

4) shortages, damages and surplus in transport;

5) complaints (rectification) for vendor invoices.

300 account may exhibit two of the balance. The balance of the Wn is the status of supplies on the way (and by the way), and the balance Is – the status of the supplies or services invoiced.

46) Account 310-"materials" 310 Account is used to inventory materials, including packaging and waste, appearing in stores of its own and foreign, and in his own and foreign processing.

On the Debit account 310 is increasing the quantity and value of the item state materials, and on the page Has – its reduction.

310 account may show the balance of Wn, which expresses the stocks of materials, purchase price, purchase or at fixed prices.

47) Account 330-' goods ' 330 Account is intended for inventory items.

Records on this account includes goods are located both in your own warehouse, point of sale, point of processing, as well as in storage and processing.

On the side of Wn 330 account are to be increased and the value of stocks of goods, and on the page Has – its reduction.

330 account may show the balance of Wn, that means stocks of goods at purchase, acquire or at fixed prices.

48) Account 340-"deviation from standard cost of materials and goods" 340 Account is used to record the differences between the inventory of materials, goods and food down at the level of the purchase prices, purchase or sale and the actual purchase price or acquisition.

On the Debit account 340 are to be deviations of debit and credit, and deviations of settlement on the site Has-credit and debit deviations settlement deviation.

The records detailed 340 account should provide at least a division of deviations on the material, goods and food products, with any further breakdown on groups of stocks.

In terms of retail trade and catering taxpayers of VAT, only records of valuable inventory by sales prices, in the records of specific extract credit deviation for your expected profit margin and for reserved VAT.

340 account may show the balance of Wn and Ma, which means the State of stock deviations of materials and goods included the accounts of the 310 and 330.

49) team 4 – "the costs according to types and their settlement" accounts team 4 "Costs according to types and their settlement" is used to register the cost in the generic and their settlement. Expenses are recognised in the accounts at the time of their creation regardless of their payment. Reduce the cost zarachowanych beforehand shall be based on the costs of correction documents (e.g., memos).

Not be accounted on the accounts team 4 the cost financed, in accordance with special regulations, from the EU funds and other investment costs, other operating costs and financial costs of the operation.

The records detailed accounts team 4 is carried out according to the classification scale financial plan and in sections tailored to the needs of planning, analysis, and in such a way that the drawing up of financial statements, financial statements or other reports specified in separate regulations.

50) 400 Account-"depreciation" 400 Account is used to record accrued depreciation depreciation of fixed assets and intangible assets, from which copies of the umorzeniowe shall be carried out gradually according to the depreciation rates.

On the side of Wn 400 account are to be accrued depreciation, and the site Has 400 account are to be any reduction in the depreciation and the transfer of account balance at the end of the year on the financial result.

400 account may be in Debit balance during the financial year, that is the amount the costs incurred. Account balance 400 moves at the end of the year on an account 860.

51) 401 Account – "the consumption of materials and energy" account 401 is used to record consumption of materials and energy in the core business objectives, secondary and general management.

On the Debit account 401 shall be the costs incurred in respect of the consumption of materials and energy, and on the account Has 401 are reducing the costs incurred in respect of the consumption of materials and energy, and at the balance sheet date balances incurred during the year, consumption of materials and energy to the account of 860.

52) 402 Account – "Foreign Service" account 402 used to cost accounting in respect of services performed on behalf of the core business units.

Wn page 402 account are to be incurred costs of services rendered, and the site Has 402 account is recognised to reduce the costs incurred and the balance sheet date the transfer cost foreign services on the account of 860.

53) Account 403-"taxes and fees" account 403 is used for records in particular the costs arising from excise tax, property tax and tax on means of transport, tax on civil law transactions and fiscal charges and fees of the notary, stamp duty and administration fee.

On the Debit account shall be the costs incurred with ww. titles, and the site Is recognised to reduce the costs incurred and the balance sheet date – the transfer of costs to the account of 860.

54) Account 404-"Pay" account 404 's for cost accounting to the core business of salaries of employees and other individuals employed under a contract of employment, contract, contract, agency contract and other contracts in accordance with special regulations.

On the Debit account is the amount of employees and other individuals of gross wages (i.e. without deduction from different titles on the payroll).

On the page Has posted to the correction of previously zewidencjonowanych the costs of the core business of the salaries at the balance sheet date, moves them to the account of 860.

55) 405 Account-"social security and other benefits" account cost accounting for 405 core for all sorts of benefits to employees and individuals employed under a contract of employment, contract and other agreements, which are not included in the remuneration.


On the side of Wn 405 account shall be the costs incurred in respect of social security and benefits to employees and individuals employed under a contract of employment, contract and other agreements, which are not included in the remuneration.

The site Has an account is recognised to reduce the cost of social security payments and benefits to employees and individuals employed under a contract of employment, contract and other contracts, and at the balance sheet date, moves them to the account of 860.

56) Account 409-"other generic" account 409 cost accounting for the core business, which do not qualify for recognition in the accounts 400-405. This account is recognised in particular the reimbursements for the use of private cars for business tasks employees, the cost of domestic and foreign trips, the cost of property insurance and, in respect of accidents at work and other costs to the costs of the financial sanction activities and other operating charges.

On the Debit account shall be the costs incurred with ww. titles, and on their reduction and at the balance sheet date are recognised the transfer of costs incurred on account of 860.

57) Account 490-"settlement" account 490 in units of account in non-team 5 "Costs by type of activity and their settlement" is used to include: 1) in the mail with your 600 "finished products and semi-finished products ' value produced and adopted to the warehouse of finished products and work in progress by the net sales price;

2) in correspondence with the account 640 "accrued costs" the cost of billable time (in later periods), which were included in the accounts: 400, 401, 402, 403, 404, 405, 409 in value suffered;

3) reductions accrued costs and reserves created on costs, correspondence with 640 account "accrued costs";

4) cost accumulated in your account 700 and cost niewliczanych to the sold products and goods, but directly chargeable to the financial result and the possible costs of the purchase and sale of goods and materials included in the accounts: 730 and 760.

In units of leading team account 5 490 account is used to: 1) transfer to the accounts of the band 5 and band 6 the cost of simple zewidencjonowanych over the reporting period the accounts: 400, 401, 402, 403, 404, 405, 409;

2) transfer to the account of the 640 costs accounted for at the time, which were included in the accounts: 400, 401, 402, 403, 404, 405, 409 in value suffered;

3 the total amount of deductible costs shots) zewidencjonowanych to the accounts 7.

On the Debit account 490 is recognised: 1) cost of sold products corresponding to the real cost of the manufacture of the products sold, in correspondence with the appropriate team account 7, costs and not to the value of the products, but chargeable to the profit or loss for the period, in correspondence with the appropriate team account 5 (administrative expenses, trade costs and cost of sales);

2) reduction of accruals, in correspondence with the 640 account.

The site Has an account 490 is recognised costs, accounted for 400, 401, accounts: 402, 403, 404, 405, 409 and nonbillable time in correspondence with the appropriate team account 5, and for the future periods, in correspondence with the 640 account.

On the Debit account 490 is recognised also in correspondence with the 760 account, income from the sale of the inner products and on the Wn or change the State of the products caused in particular accidents, shortages or surpluses.

This posting may be made on a regular basis, at the same time, with the accounts of the units 5, 6 and 7, or periodically, in total equal to the difference between the amount corresponding to the State of a product and account balance 490.

Wn balance or have an account 490 means a change in stocks of finished products, work in progress and accruals costs at the end of the year in relation to the State at the beginning of the year.

490 account balance is transferred at the end of the financial year on the account of 860.

58) team 5 – "Costs by type of activity and their settlement" accounts team 5 "Costs by type of activity and their settlement" are used in the records and settlement costs in the spreadsheet.

Are not recognised in the accounts team 5 costs financed, in accordance with special regulations, from the EU funds and other investment costs, other operating costs and financial costs of the operation.

The account team 5 it is recommended that the lead when: 1) the nature, the size of the business or organization units require fixing the cost structure of particular types or varieties of its activities, as well as according to the places of their formation;

2) in the unit are manufactured products, the cost of which is subject to calculation.

On the Debit accounts team 5 are: 1) the generic costs incurred previously recognised in the accounts: 400, 401, 402, 403, 404, 405, 409, in correspondence with the site have an account 490;

2) costs accounted for at the time, in correspondence with the site have an account 640;

3) issue of semi-finished products for the production in units that keep their records of quantitatively-valuable, in correspondence with the site Has 600 account.

The site Has 5 accounts are: 1) the actual cost of manufactured finished products (Wn 580 account or Debit account 700), where, at the end of manufacturing products include them to the marketed production (including captive use);

2) income of semi-finished products in units that keep their records of quantitatively-valuable (Wn account 600 or 580);

3) costs included in the financial result for the current period, but they are not included into the cost price of products (trade costs, administrative expenses and cost of sales-Wn account 490);

4) costs to settle in time (Wn account 640).

On the side of Wn one team accounts 5 and at the same time on the other accounts team 5 posts to provide mutual individual activities.

At the end of the financial year 5 team account (with the exception of accounts 550 and 580) may show the balance of Wn, meaning the production in progress, in carrying records of semi-finished products in your account or 600 work-in in units carrying records of semi-finished products to the accounts team 5.

59) Account 500 – "basic expenses" account 500 cost accounting for the core business.

On the Debit account 500 shall be the costs of the core business.

The site Has 500 accounts are to be settled core business costs (value of manufactured products, selling, shopping costs).

500 to the account may be carried out detailed records to: 1) the determination of the cost of the different types of core business with a further breakdown of the costs of: (a)) included in the value of manufactured products and work in progress, b) aggravating financial result for the period, and in particular the costs of the sale, costs;

2) the determination of the cost structure of the core business by position.

At the end of the year 500 account balance may show the status of the work in progress (in progress).

60) 530 Account – "the costs of ancillary activities" account 530 cost accounting for the activities carried out by the cell unit, whose main purpose is to: 1) the provision of services, in particular transport services, hardware, repair work, for the benefit of other cells of this unit, including on behalf of cells carrying out core activities;

2) production for captive use units of energy and materials;

3) perform on their own investments;

4) exercise other functions (canteens, residential homes, social objects).

Operating principles and the detailed records of the 530 account are analogous to 500 accounts.

At the end of the year the account balance shows the value of work in progress (in progress).

61) 550 Account-"administrative expenses" 550 Account is used to record the extracted costs related to the management of the unit as a whole (cost ogólnoadministracyjnych) and overhead costs on the unit as a whole (in particular the maintenance of land, fire and fire).

On the Debit account 550 recognised costs of simple and compound costs, in particular the costs of ancillary benefits, as well as for materials, goods and products for the purposes of representation and advertising.

The site Has 550 account is recognised the transfer of costs the Board account 490.

550 account may be carried out detailed records to determine the cost structure of the Board of directors so as to facilitate their analysis and control.

550 account may not show the balance at the end of the year.

62) Account 580-"settlement activity" 580 Account is used to compare the cost of each product or group of products manufactured value expressed in the prices.

On the Debit account 580 are recognised, in correspondence with the relevant accounts team 5, the actual cost of products, and the site Has-value of these products in the standard prices, in correspondence with the relevant accounts of the band 6 or 7.


The difference between the value of the products established in the actual cost and standard cost prices is subject to, as a deviation from standard cost product moved on account of 620 or 700.

Account management 580 is unnecessary, if the determination of the actual cost of the finished product does not require its use.

580 account you can not keep detailed records.

580 account may not show the balance at the end of the year.

63) team 6-"Products" Account Team 6 "Products" are used for products produced by the unit and cleared in time.

64) 600 Account – "the finished products and semi-finished products" account 600 is used to inventory of finished products and works and services of completed but unsold to the end of the reporting period, and semi-finished products in units conducting their records of quantitatively-valuable.

If the revenue, expenditure and stock products are valued at standard cost and standard cost differs from the actual cost is 620 account, you must extract the deviation between the standard and actual cost of the manufacture of the products.

On the side of Wn 600 accounts are to be increased and the State value, and the site Has – its reduction.

The records detailed led to 600 accounts should provide the ability to determine the State of the stocks, according to places of their storage and the people entrusted with the custody of them, and in respect of stocks of products covered by a quantitatively-valuable and quantitative – also according to their individual types and groups.

600 account may show the balance of Wn, which expresses the State of the stocks of finished products and semi-finished products.

65) 620 Account – "deviation from standard cost" Account 620 is used to record the differences between the price of the standard products and their cost of production.

On the Debit account 620 is the resulting deviation of debit and credit, and deviations of settlement on the site – resulting from deviations of credit and settlement of deviations debit cards.

The records detailed led to 620 account should ensure the distribution of deviations on for finished products and semi-finished products.

620 account may show the balance of Wn or Ma, which means the State of the deviations of stock products, adjusting their carrying amount.

66) 640 Account-"accrued expenses" account 640 cost accounting for future periods (active settlement) and provisions for expenses of future periods (the settlement of passive).

On the Debit account 640 are simple and complex costs incurred during the reporting period and future periods, and expenditure incurred during the reporting period for which you have created in previous periods in reserve.

The site Has a recognised 640 account for expenses of future periods and passing the cost reporting period costs incurred in previous periods.

The records detailed led to 640 account should allow the determination of: 1) the amount of these costs to purchase, which are amortised over time;

2) tall other accrued costs with a further breakdown by their titles.

The balance of the account is accrued costs 640 Wn, and the balance Is – the provision for accrued expenses.

67) 7-revenue, income and expenses "Account Team 7" income, revenues and costs "are used to record: 1) the income and expenses of their achievements from the sale of products, goods, income and expenses on financial operations and other operating revenue and expenses;

2) taxes not included in the account 403;

3) grants and subsidies received, that affect the financial result, and passed.

The records detailed leads according to the position of financial plan and in line with the needs of planning, analysis and reporting and calculation of taxes.

68) Account 700-"sale of products and the cost of their manufacture" 700 Account is used to record the sale of the products (finished products and semi-finished products and works and services) business to foreign entities and activities financially separate entity of its own, and the cost of their manufacture.

On the Debit account 700 shall be the cost of products sold, including the actual cost of manufacture, for which it is also considered the value of the products at standard cost, adjusted for any deviations from standard costs, in correspondence with the accounts: 500, 530, 580, 600, 620 or 490.

The site Has 700 account sales revenue is recognised, in correspondence with the accounts above all team 1 and 2 and possibly 0 and 8 and 4 or 5.

The records detailed to 700 accounts should provide a breakdown of sales adapted to the policy dimension of the taxes and payable grants and by subjects and directions of the sale.

At the end of the fiscal year moves: 1) proceeds from the sale to the page Is 860 account;

2) the cost of the products sold on the page was Wn considering 490 700 account account.

At the end of the year 700 account does not show a balance.

69) Account 720-"income from the revenue account 720 is used to record income from revenues directly related to the core business entities, in particular of revenue, including taxes, fees, charges, other income of the State budget, local government units and other entities, payable on the basis of separate laws or international agreements.

On the Debit account 720 is recognised write-downs in respect of budget revenue, and the account has a 720-revenue income.

The records detailed led to 720 account should ensure the separation of income revenue according to the position of the financial plan.

In the field of tax and niepodatkowych revenue records detailed are carried out according to the principles of tax accounting, and taxes levied by other bodies of the records detailed budget revenue report form shall be drawn up by the authorities.

At the end of the financial year account balance 720 moves on account of 860.

At the end of the year 720 account does not show a balance.

70) Account 730-"sale of goods and the value of their purchase" 730 Account is used to record the sale of goods and the value of their purchase.

On the side of the Wn is recognised value of goods sold in the purchase price (acquisition), in correspondence with the accounts: 330 and 340; for the price of purchase (purchase) it is also considered a cost adjusted for any deviation from this price.

The site Has 730 account is proceeds from the sale of goods, in correspondence with the accounts above all team 1 and 2 and 0 and 8, or 4 and 5.

VAT taxable persons not obligated to use cash registers with fiscal memory include side Has 730 account revenue (utargi) including tax from the sale of goods. Tax from goods and services contained in utargach is przeksięgowaniu Wn 730 account, Has 225 account.

At the end of the fiscal year moves: 1) the revenue from the sale of goods on the page Is 860 account (Debit account 730);

2) the value of goods sold in the purchase price to the page Wn 860 account (account 730).

At the end of the year 730 account does not show a balance.

71) 740 Account-"grants and funds for investment" account 740 to records of grants received from the budget of the local government unit and other measures for the financing of the general budget establishments core business and cash for investment information collected using a dedicated bank account State and local budgetary entities engaged in teaching activities.

740 account not recognised contribution received to finance investments.

On the Debit account 740 are recognised: 1) grants provided for the financing of the core business samobilansującym general financial betting affiliates in the mail with your account 131 or 240;

2 the general budgetary establishments) cash and revenues collected by the budget on a separate account used or intended for the financing of investments in the mail with your 800 or 840;

3) return unused grant, downloaded, or used in accordance with its intended purpose, in the mail with your account 131 or 225.

The site Has 740 account are recognised: 1) during the year-donations actually received, in the mail with your account 131, or grants payable, if the amount arises from provisions in the mail with your account 225;

2) at the end of the reporting period – grants receivable, arising from the law or confirmed by the dotujący, or if due to the grant for the year on the account of the unit during the next-to-date financial statements, in correspondence with the 225 account.

Detailed records should provide the possibility of fixing the amount of the grant per individual titles.

At the end of the financial year account balance 740 closes two balances that moves: 1) balance Wn means the value of grants provided for the financing of the core business alone to balance the troops means used or allocated to investments in local establishments, Wn page 860 account;

2) balance has a mean value of grants received for the financing of the core business, the page Is 860 account.

At the end of the year 740 account does not show a balance.


72) 750 Account-"financial income" account 750 to records of financial income.

The site Has 750 account is recognised to income from financial operations, in particular, income from the sale of securities, income from shares and shares, dividends and interest on loans, discount with the purchase of bills of Exchange, cheques and securities, and interest on arrears in the payment of dues, positive exchange rate differences.

Detailed records carried out 750 account should ensure separation of financial revenue in respect of interests in other traders due to the unit of interest.

At the end of the fiscal year shall be transferred to the page financial revenue Has 860 account (Wn 750 account).

At the end of the year 750 account does not show a balance.

73) 751 Account-"financial expenses" account 751 is used to record the financial costs.

On page 751 in particular recognised account Debit the value of sold shares, stocks and other securities, interest on bonds, interest on credits and loans, interest on arrears in the payment of liabilities, with the exception of chargeable assets under construction, write-downs of receivables arising from financial operations, the discount on the sale of bills of Exchange, cheques and securities losses, with the exception of chargeable assets under construction.

The records detailed led to 751 account should ensure cost separation of financial operations is accrued interest on loans and the interest for late payment of obligations.

In the end of the financial year, moves the costs of the financial operations of the Wn page 860 account (account 751).

At the end of the year 751 account does not show a balance.

74) 760 Account-"other operating income" account 760 is used to record revenue not directly connected with the main business unit, including any other income than the subject of the records in the accounts: 700, 720, 730, 750. In particular, the site Has 760 account are: 1) the revenue from the sale of materials in the value of the purchase price or acquisition of materials;

2) revenues from the sale of fixed assets, intangible assets and fixed assets in construction;

3) written off past due obligations, received damages, penalties, free of charge, received, including by gifts, assets redeemed one time, tangible assets, revenue at extraordinary value or that occurred incidentally;

4) equivalent of depreciation on fixed assets and intangible assets received free of charge by local government financial undertaking, as well as on fixed assets and intangible assets, to finance rural financial undertaking which has cash, in correspondence with the site Wn 800 account;

5) reducing the status of products in correspondence with the site Wn account 490.

At the end of the fiscal year moves to other operating income per page Is 860 account in correspondence with the site Wn 760 account.

At the end of the year 760 account does not show a balance.

75) 761 Account-"other operating expenses" account 761 to records of costs not directly connected with the main business units.

In particular on the Wn 761 account are: 1) the costs of achieving the other revenues in the value of the purchase price or acquisition of materials;

2) penalties written off outdated, discontinued and bad debts, impairment of receivables, the costs of proceedings and enforcement and free of charge transferred property, costs of extraordinary value, or that occurred incidentally.

761 account also serves-in units of ewidencjonujących costs in the accounts: 400, 401, 402, 403, 404, 405, 409, 490, and team 5 – supplementary records records, made in accounts 5 and 6 teams for increases or decreases in the State (including accruals), in correspondence with the other accounts than 490 account, account teams with 5 or 6 and the cost of sales account team 7.

On the Debit account in correspondence Has page 761 account 490 is improving products.

At the end of the fiscal year moves: 1) Wn page account 490-costs related to the purchase and sale of assets, if they were included in the account in 761 correspondence with party Has 761 account;

2) Wn page 860 account – other operating expenses, in correspondence with the site Has 761 account. At the end of the year 761 account does not show a balance.

76) (repealed) 77) (repealed) 78) 8 – "funds, reserves and profit or loss account team 8 are used for funds, financial result, grants from the budget reserves and accrued revenue.

79) Account 800-"Fund Unit" 800 Account is used to record the equivalent of fixed assets and the Rotary units and their changes.

On the Debit account 800 is the reduction of the Fund and on the page Has its increase, in accordance with special provisions governing the financial economy units.

On the Debit account 800 is recognised in particular: 1) posting balance sheet losses last year from 860 account;

2) posting, at the date of the financial statements, the realized revenue of 222 account;

3) posting, at the end of the financial year, grants from the budget and budget funds used for investment of 810 account;

4) differences from revaluation of fixed assets;

5) value sold, provided free of charge, and brought in the form of a non-monetary contribution (contribution) of fixed assets, intangible assets and fixed assets in construction;

6) the value of the liabilities taken over from decommissioned units;

7) the value of the assets transferred as part of central supply;

8) equivalent of depreciation on fixed assets and intangible assets received free of charge by local government financial undertaking, as well as on fixed assets and intangible assets, to finance rural financial undertaking which has cash, in correspondence with the site Has 760 account.

The website has 800 account shall be in particular: 1) posting profit last year from 860 account;

2) posting, at the date of the financial statements, budgetary expenditure account 223;

3) posting, under the date of financial statements, expenses of the European funds from the account 227;

4) periodic or annual transfer of completed expenditure from foreign sources non-refundable account 228;

5) the impact of the measures intended to finance investments;

6) differences from revaluation of fixed assets;

7) free receipt of fixed assets, intangible assets and fixed assets in construction;

8) the value of the assets seized from defunct units;

9) the value of the covered shares;

10) value of the assets received under the central supply.

The records detailed account carried out 800 should provide the ability to determine the causes of the increases and reductions of the Fund Unit.

Account 800 shows at the end of the year the balance Has, which is the status of the Fund Unit.

80) 810 Account – "the budgetary Grants, payments from the European budget and investment budget" 810 Account is used to record budget, payments from the European budget and investment budget.

On the Debit account 810 are: 1) the value of the contribution provided by the budget in part deemed used or applied, in correspondence with the 224 account;

2) the value of payments from the budget of the European measures considered settled, in correspondence with the 224 account;

3) equivalent to the expenditure effected by the budget unit to budget funds for the financing of: fixed assets under construction, purchase of fixed assets and intangible assets.

The site Has 810 account are to be posting, at the end of the year, the account balance 810 800 account.

At the end of the year 810 account does not show a balance.

81) Account 820 – "Settlement of the profit" account 820 is used to record the settlement as a result of the general revenue surplus and betting financial budgetary entities engaged in teaching activities.

Wn page 820 account are to be made or due payment to the budget of the surplus assets and revenue surplus budget establishments general budgetary entities engaged in teaching activities.

The site Has 820 account is recognised the transfer of account balance in the following year on account of the 800.

82) 840 Account-"reserves and accrued income" account 840 is used to record revenues in future periods and other accruals and provisions.

The site Has a recognised 840 account and increase the reserve, and on the Wn-reduction or termination.

The site Has 840 account is also rising and increasing accruals of income, and on the Wn-their settlement by passing them to the income of the financial year.

The records detailed led to 840 account should provide the ability to determine the State of: 1) reserves and the reasons for the increases and reductions;


2) accrued income from individual titles and the reasons for their increases and reductions.

840 account may show balance Has, which is the status of reserves and accruals of revenue.

83) Account 851-"social benefit fund Share account 851 to the records of State and increases and reductions of the Social Fund.

Cash and cash equivalents of this Fund, extracted on a special bank account, are to be on 135 account "Bills special-purpose funds". Other assets are recognised in the relevant accounts of the core business units (with the exception of costs and revenues subject to the financing from the Fund).

The records detailed to account 851 should allow to extract: 1) State, increases and decreases in social benefits fund, broken down by sources increases and reductions of the vectors;

2) the amount of costs incurred and the amount of revenue generated by the different types of social activities.

The balance Has 851 account expresses the State Welfare Fund.

84) 853 Account-"targeted Funds" account 853 is used to state records, increases and reductions of the promotion-related assets and other special purpose funds.

On the Debit account 853 recognised costs and other than the cost of a reduction of funds, and on the Ma-revenue and raise funds.

The records detailed 853 account should allow the determination of increases and decreases, and the State of each fund separately.

The balance Has 853 account expresses the State funds and other special purpose funds.

85) Account 855-"property Fund Unit dismantled" 855 Account is used to record the property equivalent of the defunct state-owned enterprises, municipal, or other organizational units, taken over by the founding authorities and surveillance.

On the side of the Wn is recognised to reduce the Fund from the sale of the property or its liquidation, and the site Has-State Fund and its increase by the equivalent of lost property companies or other legal bodies, established on the basis of the balance sheets of these units, in correspondence with the account 015.

The balance of the account Is 855 expresses State property fund liquidated companies or other legal bodies, taken over by the initial authority or supervisor, and uncommitted to companies, other organizational units or nieprzejętego for their own needs, or the value of the property sold, but still outstanding.

86) 860 Account-"financial result" 860 Account is used to determine the profit unit.

At the end of the financial year on the Wn 860 account shall be the sum of: 1) of the costs incurred, in correspondence with the account: 400, 401, 402, 403, 404, 405 and 409;

2) decreases the State of products and accrued in relation to the State at the beginning of the year, in correspondence with the account 490, in using this account;

3) value of the goods sold in the purchase price or acquisition, in correspondence with the 730 account, and materials, in correspondence with the 760 account;

4) grants provided for the financing of the core business alone to balance the troops and the General investment budget establishments, in correspondence with the 740 account;

5) the cost of financial operations, in correspondence with the 751 account, and other operating charges, in correspondence with 761 account;

6) mandatory reductions of profit, in correspondence with the 870 account.

The site Has 860 account are recognised in the end of the financial year, the sum of: 1) derived revenue, in correspondence with the various accounts team 7;

2) increases the State of products and accrued in relation to the State at the beginning of the year, in correspondence with the account 490;

3) grant received for the financing of the core business, in correspondence with the 740 account.

Account balance 860 expresses at the end of the financial year financial result, balance Wn-a net loss, the balance is net profit. The balance is moved in the following year on account of the 800.

87) 870 Account-"taxes and compulsory settlement of budget aggravating financial result" 870 Account is used to record the mandatory reductions of profit or income tax.

On the Debit account 870 are to be regarded as a reduction of the result, in correspondence with the 225 account.

Records a detailed account is 870 individual accounts with a budget.

At the end of the financial year account balance be transferred to Wn page 870 860 account.

2. Off-balance-sheet accounts 1) 970 Account-"European Payments" account 970 is used to record payments made by Bank Gospodarstwa Krajowego European Administrator of the Minister of finance.

On the Debit account 970 is recognised the value of the payment orders provided by institutions or other qualified entities to the Bank Gospodarstwa Krajowego goal the implementation of expenditure from the European funds.

The site Has 970 account is recognised on the basis of the information of the Bank Gospodarstwa Krajowego about payment for the account of the beneficiary entity authorized by the beneficiary or executor (the recipient), the equivalent of a completed payment.

970 account may show the balance of Wn, which means the value of the payment orders provided by institutions or other qualified entities waiting for completion by Bank Gospodarstwa Krajowego.

2) 975 Account-"structural Expenditure" account 975 is used to record values made structural expenditure by undertakings whose records structural expenditure is not included in the records study conducted for balance sheet accounts.

Records shall be carried out according to the classification of structural expenditure in order to demonstrate these expenditures in the corresponding report.

2A) Account 976 – "Mutual settlements between the units" account is used to record the amounts arising from the mutual settlements between entities in order to draw up the overall financial statements.

3) 980 Account-"Financial Plan budget expenditure" 980 Account is used to record financial plan, budget expenditure administrator of budget funds.

On the Debit account 980 recognised financial plan budget expenditure and its changes.

The site Has 980 account are: 1) the equivalent of the realized expenditure budget;

2) the value of niewygasających to the implementation of the budget spending plan in the following year;

3) the value of the unrealized plan and expired.

The records detailed 980 account is carried out in detail the financial plan budget expenditure.

980 account does not show at the end of the year the balance.

4) 981 Account-"Financial Plan niewygasających spending" 981 Account is used to record the financial plan niewygasających budgetary expenditure administrator of budget funds.

On the Debit account 981 recognised financial plan niewygasających budgetary expenditure.

The site Has 981 account are: 1) the equivalent of a completed budget expenditure chargeable to the financial plan niewygasających budget expenditure;

2) the value of the niewygasających plan budget expenditure in part undone or expired.

The records detailed 981 account in detail the financial plan niewygasających budgetary expenditure.

981 account does not show a balance at the end of the year.

5) 982 Account – "spending Plan European" 982 Account is used to record the expenditure plan, the European Administrator of budget funds.

On the Debit account 982 is a spending plan and measures to change it.

The site has a recognised 982 account, in particular: 1) the equivalent of spending European funds made;

2) the value of the unrealized plan and expired.

The records detailed 982 account is carried out according to the classification scale.

6) 983 Account – "the commitment of the expenditure of the European measures the current year" 983 Account is used to record the legal commitment of expenditure of European funds for the financial year.

Wn page 983 account shall be the equivalent of expenditure financed European measures in the current financial year.

The site Has 983 account are recognised in the amount of expenditure commitment in respect of the financial plan, resulting from decisions or agreements with beneficiaries of the contracts for the funding of projects financed with the participation of the European measures, whose implementation will result in the need to make expenditure of these funds in the current year.

At the end of the year 983 account does not show a balance.

7) 984 Account – "the involvement of European spending future years ' 984 Account is used to record the legal commitment of expenditure of the European budget for future years.

Wn page 984 account is the equivalent of the European budget expenditure involved in previous years, and aggravating the current year expenditure plan units intended for implementation in the current year.

On the page Has 984 account shall be the amount of expenditure involved European years future.

At the end of the year 984 account may show the balance Is for the commitment of expenditure of European funds.

8) 985 Account – "the involvement of the General measures of budgetary establishments"


985 account is used to record the legal commitment of funds for the implementation of the general financial betting financial plan, regardless of which financial year there will be expenditure financed by these funds.

985 account shall be the equivalent of contracts, agreements or decisions, which will result in the disbursement of funds for the implementation of the financial plan.

On the Debit account 985 recognised equivalent expenditure financed by the general budget betting measures.

The site Has 985 account is recognised the commitment of funds for the implementation of budgetary establishments general financial plan, i.e. the value of the contracts, and other agreements, which will use the funds for the implementation of the agreements, decisions or other provisions.

Detailed records kept to account should enable the involvement of General measures to establish 985 betting the budget broken down by year and funding according to classification general budgetary betting financial plan, subdivisions.

At the end of the financial year 985 account may show a balance Is for general measures engagement budget establishments.

8A) Account 990 – "Financial Plan budget expenditure in the task-oriented" 990 Account is used to record financial plan, budget expenditure in the task-oriented.

On the Debit account 990 recognised financial plan budget expenditure in the task-oriented and change it.

The site has a 990 account is recognised equivalent realized budgetary expenditure in the task-oriented, and the value of the unrealized plan.

The records detailed 990 account should be carried out in such a way as to draw up a report on the implementation of the expenditure in the task-oriented.

990 account does not show at the end of the year the balance.

8B) 992 Account – "Ensure funding or of financing from the State budget" 992 Account is used to record the amounts recognised in the assurances of financing or co-financing of expenditure of projects and programmes of the State budget.

On the Debit account of amounts recognised 992 ensure.

The site has a 992 account are to be the transfer of the amounts resulting from the above. ensure that the account to 980.

9) 998 Account – "the involvement of the budgetary expenditure of the current year" 998 Account is used to record the legal commitment of budgetary expenditure included in the financial plan budget of the financial year and the financial plan niewygasających budgetary expenditure recognised for the implementation for the financial year in question.

Wn page 998 account are: 1) the equivalent of financed budgetary expenditure for the financial year in question;

2) equivalent of the involved expenditure which will be charged to expenses next year.

The site Has 998 account is recognised the commitment of expenditure, i.e. the value of the agreements, decisions and other provisions, which will result in the need to make budgetary expenditure in the current year.

The records detailed 998 account is carried out according to the classification scale financial plan, with a separate indication of the plan niewygasających.

At the end of the year 998 account does not show a balance.

10) 999 Account – "the commitment of budgetary expenditure in future years" 999 Account is used to record the legal commitment of budgetary expenditure in future years and niewygasających expenditure to be implemented in the coming years.

On the Debit account 999 is recognised equivalent involved budgetary expenditure in previous years, and aggravating the financial plan current year budgetary units or financial plan niewygasających expenditure intended for implementation in the current year.

The site Has 999 account is recognised height involved spending years future.

The records detailed to 999 accounts is carried out according to the classification scale financial plan, with a separate indication of the plan niewygasających.

At the end of the year 999 account may show the balance Is for the involvement of the budgetary expenditure years future.

Annex 4. [CHART OF ACCOUNTS FOR ESTABLISHMENTS]

Annex No 4 for the CHART of ACCOUNTS and a list of accounts 1. Balance sheet accounts 011-013 fixed assets – other fixed assets in use (equipment facility) 080-Investing 101 – 131 – 140 current accounts – other resources of the 200-400 accounts payable-budgetary expenditure 640-Settlement costs 750-budget revenue 800-810 facility Fund – a Fund of funds for budgetary expenditure 850-880 facilities Income Fund-the Fund's investment activities II. Description of accounts 1. Balance sheet accounts 1) Account 011-"fixed assets" account 011 is used to record State and increases and decreases in value of fixed assets: land, buildings and structures (including housing) and means of transport.

The value of an asset can be increased by the costs of its improvement (reconstruction, extension, reconstruction, modernisation or adaptation), which cause the value of the measure after improvements exceeds that by admitting to the use of value in use.

As a result of the update, the value of the asset can be increased or reduced.

Posting on the Wn 011 account shall be made on the basis of the evidence of the adoption of fixed assets to use, evidence or hand-over/receipt Protocol, the valuation charge received or disclosed assets, deeds, or other evidence to enhance the value of the fixed assets.

Posting on the site Is 011 account shall be made on the basis of evidence to justify retirement of fixed assets, the evidence or hand-over/receipt Protocol, liquidation, sale, clearance, deficiency.

The records detailed account carried out 011 should allow the determination of the value of individual assets and the determination of individuals or cells, entrusted assets.

The records detailed may be carried out in the books of the inventory or using a computer, in the form of prints.

Account balance may show that Wn 011 expresses the value of the fixed assets.

2) Account 013-"the other fixed assets in use (equipment facility)" account 013 to the records of State and increases and decreases in the value of other fixed assets not included in the account 011.

Other assets include items with a value equivalent to from 500 euro and the estimated period of use greater than one year, which are durable equipment of the facility, and paintings and works of art regardless of the value.

Posting on the Wn 013 account shall be made on the basis of the evidence of the adoption of the remaining fixed assets to use, evidence or hand-over/receipt Protocol, free valuation obtained or disclosed the measures and other evidence justifying the increase in the value of other assets.

Posting on the site have an account 013 are made on the basis of the evidence justifying the issue of other fixed assets, evidence or hand-over/receipt Protocol, liquidation, sale, clearance, deficiency.

In the absence of the possibility of obtaining proof signed by the counterparty institution issues a proof of your own approved by the head of the facility.

Detailed records kept to account 013 should allow the determination of the value of individual items or of their groups and establish people or organizational cells, entrusted with the remaining assets.

The records detailed the other fixed assets, equipment, facility, and paintings and works of art can be carried in the books of the inventory or using a computer, in the form of prints.

Items prolonged use value equivalent to less than 500 euro is recognised only in pozaksięgowej quantitative records, which can be carried in the books of the inventory or using a computer, in the form of prints.

013 account shows the balance of Wn, which expresses the value of other fixed assets forming the equipment.

3) Account 080-"Investment" account 080 is used to record the cost of investment started, consisting in the construction, renovation, expansion, reconstruction, adaptation or modernisation, and settlement of investment costs on the results achieved.

080 account is recognised also purchases finished fixed assets and other assets that, if they were financed with the funds allocated for investment.

Posting on the Wn 080 account shall be made on the basis of accepted invoices or other evidence justifying the costs incurred.

Posting on the site has the accounts 080 are made on the basis of the evidence the transfer of fixed assets or other assets that the facility to use or evidence relating to the completed improvements which increase the value of the asset.

Detailed records kept to account should ensure the distinction of costs at least 080 investment by individual investment tasks.


The acquisition price or production cost of investments started and fixed assets comprise the costs of the investment, incurred by the facility at the time from the date of investment to the balance sheet date or the date of acceptance of the use of fixed assets incurred as a result of the investment, including non-deductible tax on goods and services for investment begun and fixed assets.

080 account may show the balance of Wn, which expresses the value of the cost of any investment.

4) Account 101-"Safe" account 101 to the records of State and increases and decreases in cash in hand, regardless of the type of currency.

101 account not recognised operations carried out by other than cash funds (including cheques). Other than cash cash accepted for cash are recorded in a separate report the spot and posted to your account 140.

Records on the Wn and side has 101 account shall be made on the basis of the evidence referred to in the cash statement.

The records detailed led to 101 account should ensure the setting of State cash in various currencies and in the currency in which you are accounting for.

101 account may show the balance of Wn expressing the State of registration of cash in the currency in which you are accounting for.

5) Account 131-"current accounts" 131 Account is used to record State and increases and decreases in cash in bank accounts.

131 on the account shall be made on the basis of documents only postings made by the bank.

During the year, you can enclose your account 131 operations on the basis of the documents justifying the cash operations or Bank, made in correspondence with the bank account in particular on the basis of the check or transfer funds from one bank account to another facility.

The records detailed conducted 131 account should ensure a determination of the status of the individual accounts in the currency in which the account is maintained, and in the currency in which you are accounting for.

131 account may show the balance of Wn expressing identification cash and cash bank accounts in the currency in which you are accounting for.

6) Account 140-"other resources" account 140 to cash register on the way, including deposits and money transfers to be made in one period, and confirmed by the bank in the next period, and deposits and withdrawals made in other than cash cash (cheques).

To cash in the way can be counted only cash between: 1) cash facility and its bank account, if the deposit of cash or checks to the Bank or downloading cash from a bank in the end of the year, and confirmation of the deposit or withdrawal or implementation of cheque by the bank took place in the following year;

2) bank accounts, where the implementation of operations on those accounts was confirmed at various times.

Cash on the way may be recorded on a regular basis or only at the turn of the year.

The records detailed led to 140 accounts should allow the determination of the cash on the way, with individual titles in the currency of the title and in the currency in which you are accounting, as well as the State of other than cash cash (cheques) with individual titles in the currency of the title and in the currency in which you are accounting for.

The balance of the Wn or have an account registration is 140 cash and cash equivalents by means other than cash and cash in the currency in which you are accounting for.

7) 200 Account-"accounts payable" account is used for 200 records: 1) with the main provider of budget funds, fixed advances and income of the facility;

2) settlement with the employees of the facility for the transmission of income tax from individuals, advances and loans;

3) clearing for the sum of foreign funds for the implementation of the tasks;

4) accounts receivable and suppliers;

5) public accounts;

6) accounts payable for consular loans;

7) billing for paid sum;

8) clearing of exchange rates;

9) claims.

The records detailed led to 200 account should ensure the setting condition of settlements with each counterparty, with individual titles in the currency of the title the accounts and in the currency in which you are accounting for.

200 account may show the balance of Wn and/or balance. Shall be shown separately in the balance sheet the balance of debts and claims and liabilities balance separately with different entities or persons with different titles.

8) 400 Account – "budgetary expenditure" account 400 is used for records of budgetary expenditure, covered with budgetary expenditure for a given year.

The records detailed 400 account should be carried out according to the position of the approved financial plan.

In the year 400 account may show the balance of Wn, which means the amount of expenditure incurred by the facility and financed from the funds of the State budget.

At the end of the year 400 account balance is transferred to the account of the 810.

At the end of the year 400 account does not show a balance.

9) Account 640 – "settlement" 640 Account is used to cost accounting facility for that reporting period and future reporting periods.

On the Debit account 640 is recognised the costs at the time of their creation, regardless of the time-limit for payment in the mail with your 200, and the website has 640 account costs is recognised at the time of their payment in the mail with your 400.

The records detailed 640 account should be carried out by position classification paragraphs of budgetary expenditure.

640 account may show the balance of Wn, which means the amount of costs incurred by the facility and financed from the funds of the State budget.

10) 750 Account – "the budget revenue" account 750 used to record revenue and income of the facility which the implementation of the financial plan, budget revenue.

The records detailed 750 account should be carried out according to the position of the approved financial plan.

The settlement made income from State budget takes place periodically, based on the command administrator part.

750 account may show balance Has, which means the amount realized by the establishment of budget revenue subject to the Bill of the State budget.

11) Account 800-"Fund Facility" account 800 is used to state records, increases and reductions of the Fund Facility reflecting the equivalent of fixed assets and other assets that the facility.

800 account there are no detailed records.

800 account may show balance Has, which is the status of the assets of the institutions covered by the Fund.

12) 810 Account-the "Fund of funds for budgetary expenditure" account 810 is used to state records, increases and decreases in budgetary expenditure appropriations Fund, in respect of accounts have the budgetary part of the received funds for budgetary expenditure.

810 account may show balance Has, which means the State budget funds for budgetary expenditure remaining at the facility.

13) 850 Account-"Income Fund Facility" account 850 is used to state records, increases and decreases in income facility collected a dedicated bank account.

On the Debit account 850 recognised costs and other income State reduction facility.

The site Has 850 accounts are recognised revenue and other income State increase.

The records detailed to 850 accounts should be carried out according to the position of the financial plans of income.

850 account may show the balance Is for the equivalent of cash and receivables relating to the income of the facility less commitment.

14) Account 880-"fund investment activities" account 880 is in the records of the State and increases and decreases in investment fund created in the accounts in the equivalent of the budget's appropriations, income and other facilities intended for investment. The range of investments accounted for 880 account shall be subject to the agreement of the authorising officer part of the budget.

On the Debit account 880 is recognised equivalent admitted to the use of fixed assets and other assets that fixed place of business resulting from incurred by facility investment.

The site Has an account 880 is cash, income and other facilities intended for investment.

The records detailed account conducted 880 should allow the determination of the amount of cash, the proceeds of the facility and the other spent on individual tasks.

880 account should show balance Has, which is the equivalent of cash, investment and investment receivables covered investment fund.

Appendix 5. [BALANCE OF BUDGETARY UNITS OR FINANCIAL UNDERTAKING SELF-GOVERNMENT]

Appendix 5 BALANCE of BUDGETARY UNITS or FINANCIAL UNDERTAKING SELF-GOVERNMENT Appendix 6. [BALANCE SHEET FACILITY]

Appendix 6 FACILITY BALANCE






Annex 7. [PROFIT AND LOSS ACCOUNT OF THE BUDGETARY UNITS OR FINANCIAL UNDERTAKING SELF-GOVERNMENT (COMPARATIVE VARIANT)]

Annex No. 7 the profit and loss account of the BUDGETARY UNITS or FINANCIAL UNDERTAKING SELF-GOVERNMENT (COMPARATIVE VARIANT) [3] Annex 8. [STATEMENT OF CHANGES IN FUND BUDGETARY UNITS OR FINANCIAL UNDERTAKING SELF-GOVERNMENT]

Annex No. 8 statement of changes in FUND BUDGETARY UNITS or FINANCIAL UNDERTAKING SELF-GOVERNMENT Appendix 9. [BALANCE SHEET OF THE IMPLEMENTATION OF THE BUDGET OF THE LOCAL GOVERNMENT UNIT]

Annex # 9 the BALANCE SHEET of the implementation of the budget of the LOCAL GOVERNMENT UNIT annex 10. [CONSOLIDATED BALANCE SHEET LOCAL GOVERNMENT UNIT]

Annex No. 10 CONSOLIDATED BALANCE SHEET LOCAL GOVERNMENT UNIT [1] § 16 para. 1 point 2 as amended stipulated by § 1 paragraph 1 of the regulation of the Minister of Finance dated November 2, 2015, the amending Regulation on specific accounting rules and charts of accounts for the State budget, budgets of the units of local government, budgetary entities, local government budgetary establishments, State funds and State budgetary entities established outside the borders of the Republic of Poland (OJ., 1954). The change came into force January 1, 2016.

[2] Annex # 3 is added to be determined by § 1 paragraph 2 of the regulation of the Minister of Finance dated November 2, 2015, the amending Regulation on specific accounting rules and charts of accounts for the State budget, budgets of the units of local government, budgetary entities, local government budgetary establishments, State funds and State budgetary entities established outside the borders of the Republic of Poland (OJ., 1954). The change came into force January 1, 2016.

[3] Annex # 7 is added to be determined by § 1 paragraph 3 of the regulation of the Minister of Finance dated November 2, 2015, the amending Regulation on specific accounting rules and charts of accounts for the State budget, budgets of the units of local government, budgetary entities, local government budgetary establishments, State funds and State budgetary entities established outside the borders of the Republic of Poland (OJ., 1954). The change came into force January 1, 2016.

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