Zasady sporządzania bilansu majątkowego w Polsce w latach 1945–1950 – zarys problemu
Principles of preparation of the balance sheet in Poland in 1945–1950 – an outline of the problem

Summary/Abstract: The purpose of this article is to present the process of changes in the basic document of financial report-ing in Poland shortly after the Second World War. The starting point is an analysis of the structure of the balance sheet based on the work of such authors as Kazimierz Niemski, Witold Skalski and Stefan Gór-niak. Shortly after the Second World War legal regulations on accounting constituted a maze, which greatly obstructed the work of accountants. Thus, the second part of this study attempts to systematize legal acts existing in the discussed period that concern preparation of the balance sheet and inventory as well as the balance sheet valuation rules. The third part presents the form of the balance sheet for industrial state enterprises and compares it with the document annexed to the Regulation of 1934. The last part of the article describes in detail the procedure of preparation of the annual balance sheet. The source of changes in the balance sheet at the end of The Second World War was the transformation of the econom-ic system to a centrally planned economy. The takeover of private enterprises by the state and the estab-lishment of socialized units led to modification of the basic financial reporting document. At that time it was primarily used in making economic decisions on the economy as a whole.

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