@misc{Koczar_Joanna_Plan_2005,
 author={Koczar, Joanna},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1073, s. 26-28},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Company's accounting policies should find a reflection in documentation and in company's chart of accounts as well. There is a tendency in Polish economic practice to assume the company's chart of the accounts as uniform pattern, which doesn't include the specific characteristic of individual entities.},
 title={Plan kont - zakładowy czy uniwersalny?},
 type={artykuł},
}