Sponsoring w księgach rachunkowych jednostki gospodarczej
Sponsoring in the Accounting Entity

Summary/Abstract: Purpose – the purpose of this article is to present the essence of sponsorship, indicate the method of accounting operations for sponsorship in the books pages sponsorship agreement. Design/methodology/approach – the study used method for the analysis of sources and documents. Findings – the study demonstrated that the type of sponsorship agreement depends on the method of documenting transactions in the accounts of the sponsor and the sponsored. Originality/value – the content in this article are the concise description of the nature and scope of the sponsorship and the method of approach to business transactions related to sponsorship in the books pages sponsorship agreement.

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