The Book of Revenue and Costs – Evolution of the Simplified Form of Record

Objective: The aim of the study is to present a modified form of business activity record in the small and medium size enterprise. The tax book does not provide useful information about the revenue and costs and the result of business operations. It is focused on the fiscal aspect. Therefore, the ev...

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Bibliographic Details
Main Author:	Damian Łazarczyk
Format:	Article
Language:	English
Published:	Wydawnictwo Naukowe Uniwersytetu Szczecińskiego 2018-12-01
Series:	Ekonomiczne Problemy Usług
Subjects:	record costs revenue book accounting
Online Access:	https://wnus.edu.pl/epu/en/issue/984/article/15946/

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spelling	doaj-8d0c221e6de3475ebacebfcb67b246322020-11-25T00:51:27ZengWydawnictwo Naukowe Uniwersytetu SzczecińskiegoEkonomiczne Problemy Usług1896-382X2018-12-0113310.18276/epu.2018.133/2-08The Book of Revenue and Costs – Evolution of the Simplified Form of RecordDamian Łazarczyk0University of Szczecin Faculty of Management and Economics of ServicesObjective: The aim of the study is to present a modified form of business activity record in the small and medium size enterprise. The tax book does not provide useful information about the revenue and costs and the result of business operations. It is focused on the fiscal aspect. Therefore, the evolution of this simplified form of record is required.Research methodology: The paper uses the method of logical and comparative analysis of legal acts and literature in the field of tax and financial accounting.Result: Analysis of the issue allowed for the criticism of the current form of record and the presentation of a modified book of revenues and costs.https://wnus.edu.pl/epu/en/issue/984/article/15946/recordcostsrevenuebookaccounting
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Damian Łazarczyk
spellingShingle	Damian Łazarczyk The Book of Revenue and Costs – Evolution of the Simplified Form of Record Ekonomiczne Problemy Usług record costs revenue book accounting
author_facet	Damian Łazarczyk
author_sort	Damian Łazarczyk
title	The Book of Revenue and Costs – Evolution of the Simplified Form of Record
title_short	The Book of Revenue and Costs – Evolution of the Simplified Form of Record
title_full	The Book of Revenue and Costs – Evolution of the Simplified Form of Record
title_fullStr	The Book of Revenue and Costs – Evolution of the Simplified Form of Record
title_full_unstemmed	The Book of Revenue and Costs – Evolution of the Simplified Form of Record
title_sort	book of revenue and costs – evolution of the simplified form of record
publisher	Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
series	Ekonomiczne Problemy Usług
issn	1896-382X
publishDate	2018-12-01
description	Objective: The aim of the study is to present a modified form of business activity record in the small and medium size enterprise. The tax book does not provide useful information about the revenue and costs and the result of business operations. It is focused on the fiscal aspect. Therefore, the evolution of this simplified form of record is required.Research methodology: The paper uses the method of logical and comparative analysis of legal acts and literature in the field of tax and financial accounting.Result: Analysis of the issue allowed for the criticism of the current form of record and the presentation of a modified book of revenues and costs.
topic	record costs revenue book accounting
url	https://wnus.edu.pl/epu/en/issue/984/article/15946/
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The Book of Revenue and Costs – Evolution of the Simplified Form of Record

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