Rachunkowość podmiotów rolniczych w okresie transformacji gospodarczej w Polsce

In the paper, the book-keeping forms and methods applied in Poland in the nineties and at the beginning of the new century, just after changes in economic activity rules, were presented. The special attention was paid at stages of upgrading recent variants of accounts used by agricultural holdings mainly for macroeconomic purposes. Learning the experience of both the Institute for Agricultural Economics and Food Economy (IERiGŻ) and selected Agricultural Extension Centres (ODR) involved in agricultural accountancy, allowed to present the most important principles used within Unified System of Farm Accountancy and within the Farm Accountancy Data Network.