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Question		Answer
konto start learning		account A record in the general ledger that is used to collect and store similar information , a company will have a Cash account in which every transaction involving cash is recorded. A company selling merchandise on credit will record these sales in a Sales account and in an Accounts Receivable account.
towar start learning		merchandise
księga główna start learning		general ledger That part of the accounting system which contains the balance sheet and income statement accounts used for recording transactions.
bilans start learning		balance sheet One of the main financial statements. The balance sheet reports the assets, liabilities, and owner's (stockholders') equity at a specific point in time, such as December 31. The balance sheet is also referred to as the Statement of Financial Position.
sprawozdanie finansowe start learning		financial statement Usually financial statements refer to the balance sheet, income statement, statement of cash flows, statement of retained earnings, and statement of stockholders' equity. The balance sheet reports information as of a date. The income statement, statement of cash flows, statement of retained earnings, and the statement of stockholders' equity report information for a period of time such as a year, quarter, or month.
amortyzacja start learning		depreciation
odsetki start learning		interest
przychód start learning		revenue
rachunek zysków i strat start learning		profit-and-loss account
aktywa start learning		assets
dochód start learning		income
należności start learning		accounts receivable A current asset resulting from selling goods or services on credit (on account). Invoice terms such as (a) net 30 days or (b) 2/10, n/30 signify that a sale was made on account and was not a cash sale.
wydatki start learning		expenses
dług start learning		debt
kapitał własny start learning		equity capital
pożyczka start learning		a loan
faktura start learning		an invoice
zobowiązania firmy, pasywa start learning		liabilities Obligations of a company or organization. Amounts owed to lenders and suppliers. Liabilities often have the word "payable" in the account title. Liabilities also include amounts received in advance for a future sale or for a future service to be performed.

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