Search for: [Abstrakt = "Business entities are obliged to keep accounting records in accordance with specific and internally adopted accounting principles \(policy\) whose basic element is a chart of accounts. Entities are obliged to follow the adopted accounting principles in a reliable and transparent way and to present a financial situation, a financial result and the non\-financial aspects of business activities.. The purpose of the article is to define the essence of the organization of accounting principle \(policy\) in a business entity and to describe desirable changes in the accounting policy and a chart of accounts as a condition for adapting a business entity to including environmental aspects. Apart from the introduction and the conclusion, the article includes three elements focusing on such issues as\: accounting as a generator of information on environmental protection, a theoretical analysis of the organization of accounting principles \(policy\), and a model perspective of environmental accounting principles \(policy\) and a sample chart of accounts"]

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