Zakładowy plan kont dla dydaktyki rachunkowości finansowej
Enterprise chart of accounts in the teaching of financiał accounting

Summary/Abstract: This paper presents two different approaches to the construction of the functional structure of charts of accounts: the process approach and the reporting approach. In the process approach the functional structure of the chart of accounts is based on the flow of materiał and financiał resources through three processes involved in manufacturing activity: supply, production and sale, whereas in the reporting approach the functional structure of the chart of accounts should funetion as an instrument for integrating system of accounting record-keeping with financiał statements preparation and review in the course of financiał analysis, carried out using deductive methods, and their audit by a chartered auditor. For the purposes of teaching financiał accounting at university Ievel, particularly useful was found to be the chart of accounts proposed in this article — całled an enterprise chart of the reporting structure of accounts. Many advantages of the proposed approach have been confirmed in practice by enterprises in which it was adopted as a basis for the preparation of the functional structure of a chart of accounts.

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