Odpowiedzialność za rachunkowość jednostki w świetle regulacji prawnych
Responsibility for the accounting unit in the light legal regulations

Summary/Abstract: Purpose - the aim of the following article is to introduce the range of responsibility for the accountancy of an economic unit. Design/Methodology/approach - classic research methods, such as the analysis of the subject literature and deduction have been employed here. Findings - by analysing the acts relating to the subject matter, figures responsible for keeping accountancy in units are to be indicated as well as the range of their responsibilities. Originality/value - basic acts relating to the responsibility for the accountancy in business have been set together, analysed and the issues of the legal basis have been evaluated.

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