Możliwości oceny kondycji finansowej małych przedsiębiorstw na podstawie prowadzonych ksiąg podatkowych
Asseessment of the financial position of a small company on the basis of its tax records

Summary/Abstract: The goal of the article is to point out the possibility of conducting financial analysis in small companies basing on tax registers. The authors describe the type of accounting records required of Polish entities not maintaining the books of account and the interim and year-end statements they prepare. Basing on them, the authors showed which indications of financial analysis can be used in order to assess financial condition of the small company.

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