Ujmowanie kosztów sprzedaży w zakładowym planie kont na potrzeby zarządzania przedsiębiorstwem
Cost accounting for sales in the chart of accounts for the needs of enterprise management

Summary/Abstract: This article is devoted to the sales costs accounting in the chart of accounts for the needs of enterprise management. The proper record of sales costs is important in their plan and management. This article describes the sales costs and their records in the national literature, and their recognition in standard charts of accounts. The culmination of this paper is a case study which describes the accounting of cost related to the sales of books by a publishing house.

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