Financial reporting of state-owned industrial enterprises in Poland in the 1950s
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 97
Abstract
In the 1950s, Polish accounting was strongly influenced by the accounting system of the Soviet Union. An expression of this state of affairs were, among others, the successive reforms of the Polish uniform chart of accounts, which was eventually replaced by the framework plans of accounts. The introduction of framework charts of accounts entailed a thorough reconstruction of financial reporting. The purpose of the article is characterization of financial reporting of state-owned industrial enterprises, which was in force in the 1950s. The background for the presentation of its basic features and selected elements is provided by a short description of the accounting system in the discussed period, including the frame- work charts of accounts. The article was written on the basis of a review of books and articles published mainly in the 1950s, in particular by authors such as Stanisław Skrzywan, Edward Wojciechowski and Eufemiusz Terebucha. Financial reporting documents formed the basis for exercising control over the use of state funds, performing planned tasks and the course and increase of accumulation taking place in a given economic unit.<br/><br/>
Authors and Affiliations
Aleksandra Banaszkiewicz
Keywords
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- EP ID EP346208
- DOI 10.5604/01.3001.0012.0380
- Views 108
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