ROLA ZAKŁADOWEGO PLANU KONT W BUDOWIE INFORMACJI EKONOMICZNEJ W PUBLICZNEJ SZKOLE WYŻSZEJ
THE ROLE OF THE PLAN OF THE CHART OF ACCOUNTS IN MANAGEMENT INFORMATION IN INSTITUTIONS OF PUBLIC HIGHER EDUCATION

Summary/Abstract: The basis for financial accounting system of a public university is a detailed and thorough preparation of so called accounting policy that is a set of precepts and conceptions of registration, calculation or settlement of economic activity with the usage of prerequisites resulting from Accounting Acts, State Standards of Accounting and law on public finances. Company’s chart of accounts have a vital meaning because it is a base of the whole financial accounting and management system of a university as taking into consideration its specificity it constitutes an essential tool which generates synthetic information in a process of a current and long-run management. The proper organization of company’s charts of accounts is a necessary element to implement controlling solutions and account for gained results of given tasks and also for a budget usage.

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