Ujęcie funduszu sołeckiego w systemie rachunkowości gminy
The Intergration of the Sołecki Found into the Community ’s Accountancy

Summary/Abstract: Purpose – The introduction of the sołecki found as an example of the community’s financial economy and the method of the sołecki found transactions integration into the community’s accounting books. Design/methodology/approach – The method of analysis of the sources and documents, the logical analysis of own research results. Findings – The research papers indicates that the accounting record of the sołecki found transactions is not uniform and the accounting policy applied in the examined unit does not include any references to the sołecki found record rules. Originality/value – The synthetic description of the economic transactions related to the sołecki found in the accounting books.

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