Rachunkowość projektów w systemie rachunkowości
The Projects Accounting in the Accounting System

Summary/Abstract: Purpose – The purpose of this article is to present the essence and scope of project accounting and its location in the accounting system. Design/methodology/approach – The study was preceded by literary studies. The main method used in the article is the analysis of literature sources and critiques and the deduction and induction method. Result – The study has shown that accounting is a system under which the financial accounting and management accounting subsystem can be separated. All other types of accounting such as tax accounting, environmental accounting or project accounting are only excluded by adjectives that define the scope of interest in a particular set of information. Therefore, proper accounting information needs to be appropriately adjusted and the use of management accounting instruments. Originality/value – The content presented in this article is a synthetic description of the substance and scope of project accounting and its place in the accounting system.

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