Faktoring w rachunkowości i sprawozdawczości podmiotu gospodarczego
Factoring in accounting and the reporting of the business entity

Summary/Abstract: Purpose - factoring is a financing instrument for short-term business operations. Using factoring, economic entities can offer its customers extended payment terms, improve its liquidity and may benefit from additional services provided by the factoring. The purpose of this article is to present factoring in the context of its inclusion in the accounting system - in the accounting records, financial statements. Design/ Methodology/Approach - in article used the method of studying literature (used in the national literature in this field, including scientific articles and legal acts). Method of analysis used. Findings — the article is an attempt of the answer to a question, how to present the factoring in books of account - both factor and factoring - in the context very general of only pointers arising from the Accounting Act. Originality/Value — factoring is a contract in an unnamed Polish law, and therefore it is difficult to refer to accounting regulations on how the records. Suggested solutions concerning principles of including the factoring in books of account of both the factor and factoring, arc useful to the practice.

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