@misc{Kosek-Wojnar_Maria_Skutki_2006,
 author={Kosek-Wojnar, Maria},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1148, s. 231-238},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The system of recording and presenting financial transactions can be done in two ways: the cash basis accounting and the full accrual basis accounting. The cash basis accounting is used in Poland for all public sector units. This way has a lot of disadvantages because it causes that the real financial situation of the unit is not clear and gives the possibility of manipulating the level of financial result. The examples of such activity are presented in the paper. In this connection it is postulated to implement cash-accrual basis accounting. Using this method may lead to some problems while executing budget. Besides, the postulate of implementing full accrual basis of accounting is proper because it will have good influence on local debt management. (original abstract)},
 title={Skutki kasowej i memoriałowej zasady ewidencjonowania budżetu jednostek samorządu terytorialnego},
 type={artykuł},
}