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statement of financial position
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debtor account (należności od klienta) Lernen beginnen
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creditor account (zobowiązania) Lernen beginnen
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creditor (wierzyciel, kredytodawca) Lernen beginnen
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fixed assets (aktywa trwałe) Lernen beginnen
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wartości niematerialne i prawne
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long term liability (zobowiązania długoterminowe) Lernen beginnen
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nominal ledger (księga główna) Lernen beginnen
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debentures (weksel własny) Lernen beginnen
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preferencje shares/dividends (uprzywilejowane akcje/dywidendy) Lernen beginnen
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preferred shares/dividends
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rozliczenia międzyokresowe
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process of collecting, recording, summarising and communicating financial information
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is for internal reporting, provide information for planning, decision-making and controlling
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is for external reporting for managers, shareholders, trade Contact, providers of Finance, TAX authorities, employees, financial analyst, government, The public
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is carried out by senior management
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is carried out by front line managers
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is supplied to managers for the purposes of planning, control and decision making
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good management information Lernen beginnen
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should be ACCURATE, accurate, complete, cost-beneficial, user-targeted, relevant, authoritative, timely, easy to use
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