Odpowiedzialność kierownika jednostki za przestrzeganie przepisów w zakresie rachunkowości

• Authors: Bożena Sowa

Title variants

EN

Liability of a unit’s manager for observance of provisions in the scope of accountancy

• Languages of publication: PL

Abstracts

EN

Performance of every unit in economy, both representing a private sector and a public sector is based on an accountancy system. Accountancy in both sectors: in a larger (a private sector) or smaller (public sector) quantity occurs as financial accountancy and managerial accountancy. A particular role and at the same time liability was attributed to a manger of a unit, who is liable among others for observance of provi-sions in the scope of accountancy and financial accounts. Under art. 3 sec. 1 of act of 29 September 1994 on accountancy (Dz. U. from 2013, item 330 with later revisions), a unit’s manager is a board member or of another managing organ. In case of a multi-personal organ these are members of this organ, with exclusion of plenipotentiaries appointed by the unit. The unit’s manager is liable among others in the scope of supervi-sion over accountancy carried out in the subject, also in a situation when keeping accounting ledgers was entrusted to another person. The aim of this article is analysis of areas of liability in the scope of accountancy for which the unit’s manager is liable with particular taking into consideration stock-taking.

Keywords

PL

Rachunkowość

• Publisher: Wyższa Szkoła Prawa i Administracji w Przemyślu. Zamiejscowy Wydział Prawa i Administracji w Rzeszowie
• Journal: Administracja Teoria Dydaktyka Praktyka
• Year: 2014
• Issue: 2(35)
• Pages: 20-49

Contributors

author

Bożena Sowa

• Wyższa Szkoła Prawa i Administracji Rzeszów–Przemyśl