Kołaczyk, Zdzisław2017-11-112017-11-111976Ruch Prawniczy, Ekonomiczny i Socjologiczny 38, 1976, z. 2, s. 125-1340035-9629http://hdl.handle.net/10593/20514In the development of the accounting we may distinguish two main trends, namely: — at the enterprise scale, the integration with the operative evidence as will as with other kinds of the registration of quantitative and qualitative facts — at the national scale, the integration with the system of national accounting.polinfo:eu-repo/semantics/openAccessArtykuł