Funkcja sprawozdawcza rachunkowości jednostki samorządu terytorialnego
Reporting function of accounting in a territorial self-government unit

Summary/Abstract: Reporting function of accounting in a territorial self-government unit involves drafting reports as stipulated in the relevant law, thus providing different users with a complex set of information and data in question. The article predominantly aims at presenting a sophisticated and complex system of reporting used by territorial self-government units and at identifying basic functions of particular tasks undertaken. In the article the following research methods were applied: relevant literature studies involving accounting, budget accounting and public finance, analyses of legal acts, comparative and descriptive analyses and syntheses.

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