Istota i uwarunkowania rachunkowości w gospodarce leśnej – ujęcie retro- i prospektywne
Nature and conditions of accounting in forestry – retrospective and prospective frame

Summary/Abstract: “Forest Accounting” is a normal accounting system, but due to the long-term biological process of wood production, it still has many problems especially in valuation. The aim of the study is to present the distinct economic structure of forestry and its impact on accounting. This objective will be pursued as a comparative study of contemporary accounting conditions in forest management with those presented fifty years ago, which were included in the textbook of the forestry faculty of higher agricultural schools in Poland, by M. Chodźko, J. Gregorowicz, T. Molenda, which is titled: Finance and accounting of state forest enterprises. In addition, the method of inductive and deductive reasoning will be used. The following hypothesis is accepted: despite the fact that over fifty years pased, forestry accounting still faces the same key challenges as the specific economic conditions of forestry. The hypothesis has been positively verified.

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