Zagadnienie rachunkowości społecznej

• Autorzy: Bolesław Kłapkowski

Warianty tytułu

The problem of social accountancy

• Języki publikacji: PL

Abstrakty

EN

In a simplified macroeconomic scheme of the national economy the author shows in the form of the double-entry accounting the functioning of economy in the socialist system both as regards its material and financial side. In the process of social reproduction the following aspects have been differentiated: 1) movement of the utility value, 2) movement of value, 3) movement of money. They are movement of labour force and movement of goods seen from two sides. By the grouping of the bank accounts into a separate set of accounts the movement of money is evidenced both at the bank and outside it. Thus four sets of accounts have been on two tables put from which the first two show the movement of real values (utility value and value) whereas the next two in the second table show the movement of nominal amounts (outside the bank and at the bank). Amounts which involve the movement of the elements of the national economy are shown in accounts by means of symbols made up in the enclosure. The national economy is grouped in four branches: two of them i. e. building industry and branches producing non-durable goods represent the production of finished goods; the two others i.e. the group of branches of primary (original) production as well branches processing raw materials into prefabricated products represent the indirect production of goods. According to the criterion of the role of community in the social reproduction process two accounts representing two spheres of the community's activity have been taken into account. They are: the sphere of labour where the community plays a role of a worker reproducing the social product and the sphere of consumption where it reproduces the labour force. The state budget is shown on a separate account in the bank. The author motivates in detail the need of running accounts both in units of labour (values) and in monetary units, and discusses the transformations of funds in the processes of reproduction and links them, with the function of money. He also stresses the way of entering the fixed assets (their status and movement) in social accounting and social accumulation, differentiating between the planned and realized accumulation, etc. At last the author points to the necessity of a clear goal which the undertaken reform of social accountancy in Poland should attain. (original abstract)

Słowa kluczowe

PL

Rachunkowość społeczna

EN

Social Accounting

• Czasopismo: Folia Oeconomica Cracoviensia
• Rocznik: 1972
• Tom: 12
• Strony: 7--34

Twórcy

autor

Bolesław Kłapkowski

Bibliografia

• B. Kłapkowski, A. Nykliński, Obliczanie wartości środków produkcji i środków konsumpcji, Zeszyty Naukowe AGH, Zagadnienia techniczno-ekonomiczne, 1961 r., z. 1.
• J. Marczewski, Comptabilité Nationale, Paris 1965, s. 3 - 6.
• K. Marks, Kapitał, Warszawa 1951, t. I, s. 547
• K. Marks, Kapitał, Warszawa 1957, t. III, cz. 1, s. 170.
• Z. Paryziński, Konferencja naukowa w sprawie reformy planów kont, "Rachunkowość" 1970, nr 8, s. 321
• Z. Paryziński, Reforma planów kont, "Rachunkowość" 1970, nr 8, s. 277
• Z. Paryziński, Rozwój rachunkowości, "Życie Gospodarcze" 1970, nr 3
• Projekt reformy planów kont, Warszawa 1969