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1 KOMENTARZ DO ZAKŁADOWEGO PLANU KONT "631!.ABC&8:*84!"&D I Zespół 0 Aktywa 0$1#!@76"6&:$#&16$?"&6(1$0"&< 6.!1/;*847/7=84!5(6'90*:!1z&"6!0/7='.)$5"6.90:$84#.*#10$)&;!A %$5$"6&:!5(6'/*:!1z&"6!0&A #/7=.!"#8&'#!5z06&176&5?&"6&0$1#!@76(!7z4#.!0&8$.#/090 #10$)/7=.!:(?&#"&<z5$#"&5!*3/#.*6(1z&z"$7z!"&"$(!#1z&C/8&5"!'#.6A z"6:6<!(1z&065/0$?"/:!.1&'6&&.!"!:67z"&8*3/#&7z"!@765)*3'z/: Grunty #!1z&7z!0&$.#/0$#10$)&6z190"$"& "631!.< ;1*"#/0)$'"&<(1$0!*3/#.!0$"6$06&7z/'#&;!;1*"#*< Konto 010 Środki trwałe oraz 011 C*5/".66C*5!0?&H :$'z/"/<*1z45z&"6$<@1!5.6#1$"'(!1#*66""&1z&7z/h *?&('z&"6$0!c7/7=@1!5.$7=#10$)/7=a #10$)/7=<$0'z7z&;9?"!@76D I!'#1!"6&Wn.'6F;*8&'6F0'z&?.6&z06F.'z&"6$'#$"*60$1#!@76(!7z4#.!0&8@1!5.90 (1z/8F76&@1!5.90#10$)/7=0C*5!06&< z$.*(/@1!5.90#10$)/7="6&0/:$;$847/7=:!"#$3*< "$50/3.6@1!5.90#10$)/7=< %$?67z$'6F5!"67=0'z7z&;9?"!@76D "6&1*7=!:!@76G0#/:

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3 .!"#1!?6H *5z6$)906$.7860!C7/7=8&5"!'#.$7="$C/#/7=07&?*'(1$0!0$"6$"$5"6:6 finansowe 8&'#(1z&z"$7z!"&5!&065&"786D Konto 031 Długoterminowe aktywa 5/065&"566""/7=(!3/#.90H 5)*3'z/:"631!.<"$C/#/7=07&?**z/'.$"6$(1z/7=!5900E!1:6&!5'&#&.< I!'#1!"6&Wn.'6F;*8&'6FD 6""/7=1!5z$8905)*;!#&1:6"!0/7=$.#/090E6"$"'!0/7=<0#/:(!3/7z&.A "$C/76&*5z6$)9006""/7=8&5"!'#.$7=?*C67=(!50/3'z&"6&< z$.*(!c7/7=$.786<!c?6;$786< (1z&.0$?6E6.!0$"6&.19#.!#&1:6"!0/7= $.#/090 E6"$"'!0/7= 5! I!'#1!"6&Ma&065&"78!"*8&'6FD 5)*;!#&1:6"!0/7=< (1z/(6'$"6&"$?&3"/7=!5'&#&.0!.1&'6&5)*3'z/:"63 0/7!E$"6&*5z6$)90z&'(9)&.H :6&'6F7/A '(1z&5$3*5z6$)90<$.786<!C?6;$786H!"#!+ :!3&0/.$z/0$.19#.!#&1:6"!0&A (1z&.0$?6E6.!0$"6&#/?.!'$?5! "0C6?$"'6&'.!1/;!0$"&!'$?5!.!"#$+ +A 5)*;!#&1:6"!0/7= $.#/090 E6"$"'!0/7= "$ I1z/8F#! (1!7&"#!041!7z"4$:!1#/z$78F5?$(1$0$06&7z/'#&;!*3/#.!0$"6$;1*"#90A 60/3&8(!5?&;$84$:!1#/z$786z;!5"6&z#$C&?4$:!1#/z$7/8"4 ++<++z) niematerialnych i prawnych *:!1z&"6$A C6?$"'6&'$?5$.!"#++<+<+z:"6&8'z$84!5(!06&5"6!'$?5$.!"#++<+6+!"#$:!;40/.$z/0$ 0/)47z"6&'$?5$ $<.#91&0/1$3$84'#$"5!#/7=7z$'!0&;! +A Konta 070 Odpisy umorzeniowe środków trwałych", 071 "Odpisy umorzeniowe prawa wieczystego użytkowania gruntów" oraz 078 "Odpisy umorzeniowe wartości

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6 (6&"6F3"/7=%$.)$5!0&;!!"#!:!3&0/.$z/0$'$?5! *"5*'z* 06$57z& Konto 132 "Rachunek środków funduszu socjalnego" Konto 140 Krótkoterminowe aktywa finansowe i inne środki pieniężne ')*3/5! $.#/090E6"$"'!0/7=66""/7=@1!5.90(6&"6F3"/7=A 0!.1&'6&"6&5)*3'z/:"63!"#! +:!3&0/.$z/0$#/?.!'$?5! "<.#91&!z"$7z$'#$"(1z&z"$7z!"/7=5!!C1!#* :6&'6F7/A (6&"6F3"/7=0 0$?*76&.1$8!0&88$.!!5z06&176&5?&"6&!(&1$7865!.!"/0$"/7="$ ')*3/5!&065&"7860'z&?.67=!(&1$786 z$;1$"67z"/7=@1!5.90(6&"6f3"/7=z"$85*847/7='6f"$1$7=*".$7=c$".!0/7=a 1$7=*".$7=C$".!0/7=00$?*#$7=!C7/7=A!"#! :!3&0/.$z/0$ '$?5! "<.#91&!z"$7z$190"!0$1#!@ z)!#90.!04 Konto 151 Rachunki krajowe w walucie obcej"!"#$z&'(!)* ')*345!&065&"7860'z&?.67=.1$8!0/7=6z$;1$"67z"/7=1!z1$7=*" "6&35!*8F76$!5(6'90$.#*$?6z*847/7=0/'!.!@ 0#/:#$.3&*z"$"/7=z$'(!1"&!1$z'.6&1!0$"/7="$51!;F(!'#F(!0$"6$'45!0&;!<8$. 61!'z7z& <0#/:"$?&3"!@76.0&'#6!"!0$"/7=(1z&z.!"#1$=&"#9007$)!@76?*C7zF@76< III Zespól 2 Rozrachunki "$?&3"!@76A i roszczenia!"#$z&'(!)* 1!z?67z& 0/"$;1!5z& H ')*345!&065&"786D 61!'z7z&"6$:6H 1!z?67z& "6&5!C!190<'z.956"$50/3&.H 1!z?67z& 193"67.*1'!0/7="$5z6& C6?$"'!0/z064z$"/7=z1!z1$7=*".$:6 "$?&3"!@76<z!C!064z$ 61!z?67z& <z67=(!5z6$)&:0&5)*;(1z&5:6!#*6.!"#1$=&"#90a 065&"78$'z7z&;9)!0$5!.!"#z&'(!)* 6""/7=1!z?67z& A *:!3?606$0/!51FC"6&"6&(!'z7z&;9?"/7=;1*(

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15 /.$z.!"#0*.)$5z6&.$?.*?$7/8"/:d /5$.#/.$G.!"E&1&"78&<'z.!?&"6$<'&:6"$16$ I1!8&.#/5/5$.#/7z"&E6"$"'!0$"&z I1!8&.#/C$5$07z&E6"$"'!0$"&z (!5'#$0!0$ VI Zespół 5 Koszty według typów działalności i ich rozliczenie /5$.#/.$G(1!;1$: -S S C$5$07z$ 503 z6$)$?"!@ '#$#*#!0$!;9?"!*7z&?"6$"$ (!:!7"67z$ &065&"786.'6F;!0&8G0 1$:$7=&065&"786.!'z#90 (1!0$5z!"/7=5z6$)$?"!@76D 530 z*0z;?f5"6&"6&: 5/5$.#/7z"&86C$5$07z&8G0(1!0$5z!"!(!5z6$)60/!51FC"6!"!.!"#$$"$?6#/7z"&< 8&5"!'#&.!1;$"6z$7/8"/7= 7z&?"6.$#&51 E6"$"'!0$"&z&@1!5.905!#$786 6S 195&)E6"$"'!0$"6$<#8AD 6!()$#z$'#*56$"6&'#$78!"$1"&!1$z.!'z#/'#*5690(!5/(?!:!0/7=E6"$"'!0$"& podstawowa G#!.!'z#/(!5'#$0!0/7= z(1z/7=!590*z/'.60$"/7=z#/#*)*67=1&$?6z$786a Konto 501 Dydaktyka działalność 1&$?6z$786A!1$z.*1'908Fz/.!0/7=E6"$"'!0$"&z(1z/7=!590*z/'.60$"/7=z#/#*)*67= seminaria G#!.!'z#/.!"E&1&"786 z& ERASMUS G.!'z#/(1!8&.#90E6"$"'!0$"/7= Konto 502 Dydaktyka-konferencje, szkolenia, 5/5$.#/7z"/7=E6"$"'!0$"&zE*"5*'z/'#1*.#*1$?"/7=A 195&)z$;1$"67z"/7=<#8A(1!;1$:'#/(&"56$?"/ -S SA UE G#!.!'z#/(1!8&.#90 Konto 503 Dydaktyka program C$5$07z/7=E6"$"'!0$"/7=zE*"5*'z/'#1*.#*1$?"/7=AUE G#!.!'z#/(1!8&.#90 Konto 504 Projekty dydaktyczne finansowane z z$0$1#/7=*:90< badawcza G#!.!'z#/D Konto 505 Projekty badawcze finansowane z Konto 511 Działalność!z?67z&"6&(1!5*.786!'z#/!;9?"!*7z&?"6$"& (1!8&.#90C$5$07z/7=z$:$06$"/7=GE6"$"'!0$"&z(1z/7=!590z#/#*)*

16 04;1$"#/"$*.!0& 6S 6S 03C$5$ 0)$'"/7=GE6"$"'!0$"&z5!#$786 6S "$C$5$"6$0)$'"&< < 1&$?6z$78F 0/"6.$847&z(!5(6'$"/7=*:90 < 511 < (1!;1$: &7/z84 6S 8$.!0.)$50)$'"/5!(1!;1$:901$:!0/7= A 1$:!0/7= < GSI /G@1!5.6"$E6"$"'!0$"6&0'(9)(1$7/zz$;1$"674(1z/z"$"& 511!;9?"!*7z&?"6$"&E6"$"'!0$"&z&@1!5.90"$5z6$)$?"!@ :A6"A6:(!1# 513G, z6$)$?"!@ 7z$'!(6':< '#$#*#!0$!;9?"!*7z&?"6$"$2#!.!'z#/0'(9?"& 7z&?"6<.1$8!0$ )47z"!@.!:(*#&1!0$<!(1!;1$:!0$"6& /5$.#/7z"&8E6"$"'!0$"&z&@1!5.905!#$786!1$z(1z/7=!5900)$'"/7=A '#$#*#!040/5z6$)90A Konto Konto 530G, z6$)$?"!@ (!:!7"67z$2 #!.!'z#/ (!z!'#$)&85z6$)$?"!@76 C&z(!@1&5"67=!.1&@?!"/7=1!5z$8905z6$)$?"!@76AS#$"!064!"&.!'z#/(!@1&5"6&< (!5'#$06& Konto 550G, 5!.*:&"#90!'z#/!;9?"!*7z&?"6$"&2#!.!'z#/!;9?"!*7z&?"6$"&<.#91/7="$.#91&z!'#$841!z?67z!"&"$.!"6&7.$35&;!1!.*.$?&"5$1z!0&;!A 195)!0/7= "6& :!3"$ z$.0$?6e6.!0$ 5!.!'z#90.!"#$ + +, Konto 580G,!z?67z&"6&(1!5*.7862G')*3/5!1!z?67z&"6$"$.!"6&7.$35&;!1!.* /5$0"67#0$2A 5!:$;$z/"*0.!1&'(!"5&"786z.!"#&: +G, /1!C/"$'.)$5z6&G:$;$z/"*!'z#/ /5$0"67#0$ 7z&?"6$"&;!2!0$1#!@.'643&.(1z&.$z$"/7= $.!"6&7!.1&'*'(1$0!z5$07z&;!.!"#$'4z$:/.$"&6(1z&"!'z!"&"$.!'z#0)$'"/A S*C.!"#$5!00A.!"#z&'(!)*, 2'#$"!064.!'z#/0*.)$5z6&1!5z$8!0/: *')*;z$.! 7z!"/7=<?&7z8&'z7z&"6&'(1z&5$"/7=5!.! 7$!.1&'*'(1$0!z5$07z&;!A!"#!:!3&0/.$z/0$#/?.!'$?5! "<.#91&0/1$3$'#$"z$($'90(1!5*.#90;!#!0/7=A ')*3/5!&065&"786z$($'900/1!C90;!#!0/7=!1$z Konto 601 Wyroby na składzie VII Zespół 6 Produkty i rozliczenia międzyokresowe

17 Konto 630 Produkcja w.!'z#905!#/7z47/7=(1z/'z)/7=!.1&'90 kosztów ')*3/5!&065&"7868*3(!"6&'6!"/7= 1!z?67z&"6$7z/""&!1$z(1$05!(!5!C"/7= (1z/'z)/7=!.1&'90A S$?5! $1&z&10/"$0/5$#.6 z!c!064z$ (1z/($5$847/7="$!.1&'C6&347/ 1!z?67z&"6$C6&1"& A Konto 640 Rozliczenia 1&z&10/"$"$;1!5/8*C6?&*'z!0& A pracownicze"')*3/5!&065&"7861&z&10 "$ międzyokresowe (1z&z"$7z!"&8&'#5!&065&"786"$5z6& Konto 641 "Rezerwy na świadczenia #&1:6"!0/7= A "$?&3"!@76 C6?$"'!0/"$?67z!"/7=!5'&#&.<.#91&"6&'(&)"6$848&'z7z&.1/#&16900/:$;$"/7=5?$ "(A!5'&#&. '#$"!0647/7= (1z/7=!5/ E6"$"'!0& "$?67z!"&!5?!.$# Konto 650 Inne rozliczenia dydaktycznej G')*3/5!&065&"7865!#$786(1z&.$z/0$"&8 51*.6<.*1'/<0/"$8&:(!:6&'z7z& <5$1!06z"/6z$(6'/"$1z&7z5/5$.#/.6A 0'z&?.67=(1z/7=!5905z6$)$?"!@765/5$.#/7z"&8<:A6"A!5()$#"!@76z$'#*56$<&;z$:6"/< (1z&z 6"6'#&1'#0! $*.66Sz.!?"67#0$ /3'z&;!"$5z6$)$?"!@ 5/5$.#/7z"4!1$z 701 Przychody działalności (1z&"!'z!"&'4.!'z#/.!"#$ +< + 0/#0!1z&"6$5z6$)$?"!@765/5$.#/7z"&8A $.!"6&7!.1&'*'(1$0!z5$07z&;!"$#!.!"#! dydaktycznej G')*3/5!&065&"786.!'z#* badawczej G')*3/5!&065&"7865!#$786C*53&#!0/7= < + < +!1$z"$?67z&"6&.!'z#90(!@1&5"67=A 711 Koszty wytworzenia działalności (!5'#$06&*:906&0&"#*$?"6&6""/7=(1z/7=!590A zz$.1&'*5z6$)$?"!@76c$5$07z&8!1$z(1z/7=!590z(1$7c$5$07z/7=1&$?6z!0$"/7="$ (1z/z"$0$"/7="$(!5'#$06&$.#*$?"6&!C!064z*847/7=(1z&(6'90"$193"&1!5z$8&z$5$ 702 Przychody działalności VIII Zespól 7 Przychody i koszty związane z ich osiągnięciem

18 C$5$07z&8<z?&7&!C7/7=6"6&.#91/7=8&5"!'#&.!1;$"6z$7/8"/7=<1&$?6z*847/7=*')*;6 065&"78$'z7z&;9)!0$8&'#(1!0$5z!"$0 *.)$5z6&193"/7=1!5z$890 1&8&'#1!0$"&0764;*1!.*"$.!"76& < + 01$zz"$?67z!"/: badawczej G(!'#1!"6& ".'6F;!0$"&'4.!'z#/ "$1z*#&:.!'z# Koszt wytworzenia działalności 705I1z/7=!5/@1!5.90z$;1$"67z"/7= I1z/7=!5/5z6$)$?"!@76(!:!7"67z&8!'z#0/#0!1z&"6$'(1z&5$3/*')*;5z6$)$?"!@76(!:!7"67z&8!'z#0/#0!1z&"6$(1!8&.#905/5$.#/7z"/7=E6"$"'!0$"/7=z *'#$?& z$0$1#/7=0*:!0$7= (1z&.'6F;!0*8&'6F.!'z#/1&8&'#1!0$"&"$.!"76& 01$zz"$1z*#&:0;!'z#0/#0!1z&"6$5z6$)$?"!@76'#$#*#!0&8!;9?"!*7z&?"6$"&8 G"$.!"#!#! S(1z&5$3#!0$ $1#!@'(1z&5$"/7=#!0$ E6"$"'!0/7=A &065&"786(1z/7=!590 z!(&1$ I!'#1!"6& "AH.0!#/"$?&3"&z#/#*)*!(&1$786E6"$"'!0/7=<8$."(ADz&'(1z&5$3/*5z6$)90<$.786.'6F;*8&'6FD.0!#/"$?&3"&z#/#*)*5/065&"5<!5'&#&.!5*5z6&?!"/7=(!3/7z&.<!5'&#&.!5?!.$# Ma!"#!0/.$z*8&'$?5!.1&5/#!0&<.#91&"$.!"6&71!.*(1z&"!'6'6F"$0/"6.E6"$"'!0/A #&1:6"!0/7=H 5!5$#"6&193"67&.*1'!0&A I!'#1!"6&Wn.'6F;*8&'6F0$1#!@ finansowe ')*3/5!&065&"786.!'z#90!(&1$786E6"$"'!0/7=A $.#/090E6"$"'!0/7=<*8&:"&193"67&.*1'!0&<!5'&#.6<z0)!.6A 0$1#!@76!0/7=<!5'&#.6!5z$764;"6F#/7=.1&5/#906(!3/7z&.<!5(6'/z#/#*)*$.#*$?6z$786 '(1z&5$"/7=*5z6$)90<$.78666""/7=($(6&190!"#!0/.$z*8&'$?5!5&C&#!0&<.#91&"$.!"6&71!.*(1z&"!'6'6F"$0/"6.E6"$"'!0/A Konto 751 Koszty Konto 750 Przychody finansowe ')*3/ 5!

19 I!'#1!"6& Konto 760 Pozostałe przychody operacyjne ')*3/ 5! &065&"786(!z!'#$)/7= H Ma (1z/7=!5902<5!#$786<'*C0&"7865!C6&347&85z6$)$?"!@76H :$84#.!0/7=z0/84#.6&:!#1z/:$"6$!5'z.!5!0$ <#/7=<.#91&*z"$84, 5$1!06z"< "6&!5()$#"6&!z?67z&"6$:6F5z/!.1&'!0& (1z&8F#/7= 65!()$#?*C!#1z/:$"/7="6&!5()$#"6&@1!5.90#10$)/7=A 5!.!"/0$"&;!190"!?&;?&5!$:!1#/z$786'E6"$"'!0$"/7=z#/7=5!#$786<'*C0&" ;*1!.*!C1!#!0&;!#/?.!'$?5!.1&5/#!0&<.#91&0.! 7* 1!.*!C1!#!0&;!(1z&"!'6'6F"$ /"6.E6"$"'!0/A.!'z#90!(&1$7/8"/7=z064z$"/7=(!@1&5"6!z5z6$)$?"!@764!(&1$7/8"4A 8&'#(1z&z"$7z!"&5!&065&"786(!z!'#$)/7= (!"6&'6!"&.$1/<;1z/0"/6!5'z.!5!0$"6$H &065&"7/8"4"&##!'(1z&5$"/7=?*Cz?6.065!0$"/7=@1!5.90#10$)/7=H Konto 765 Pozostałe koszty operacyjne '.)$5"6.90:$84#.*H!5(6'$"6&(1z&5$0"6!"/7=<*:!0"/7=6"6&@764;$?"/7="$?&3"!@76H.!'z#/(!'#F(!0$"6$'(!1"&;!<5$1!06z"/?*C"6&!5()$#"&(1z&.$z$"6&1z&7z!0/7= E6"$"'!0/A!"#!0/.$z*8&'$?5!5&C&#!0&<.#91&"$.!"6&71!.*(1z&"!'z!"&8&'#"$ /"6..!'z#/*#1z/:$"6$!C6&.#905z6$)$?"!@76'!78$?"&86C/#!0&8A S$?5!5&C&#!0&"$.!"6&71!.*(1z&"!'6'6F"$'#1!"F ".!"#$,.!'z#900/#0!1z&"6$0/1!c90;!#!0/7="$0)$'"&(!#1z&c/a ')*3/(1z&5&0'z/'#.6:5!&065&"786!z?67z&"6&.!'z#902A Konto 768 Koszt własny obrotów wewnętrznych I!'#1!"6&Wn.'6F;*8&'6FD 0$1#!@

20 (1!5*.7860/5$"/7="$0)$'"&(!#1z&C/A!"#!0/.$z*8&'$?5!.1&5/#!0&<.#91&"$.!"6&71!.*(1z&"!'6'6F"$ /"6.E6"$"'!0/A #!&065&"78$.!'z#*0/#0!1z&"6$0/1!C900)$'"&8 Konto 769 Obroty wewnętrzne!(&1$7/8"48&5"!'#.66"6&z064z$"/7=z!;9?"/:1/z/.6&:8&8(1!0$5z&"6$a E6"$"'!0/7= ')*3/5!C6&347&8&065&"7865!5$#"67='.*#.90!"#!0/.$z*8&'$?5!.1&5/#!0&<.#91&"$.!"6&71!.*(1z&"!'6'6F"$ /"6.E6"$"'!0/A z5$1z& #1*5"/7= 5! (1z&065z&"6$<"$'#F(*847/7= Konto 770 Zyski nadzwyczajne nadzwyczajne #!&065&"78$*8&:"/7='.*#.90E6"$"'!0/7=z5$1z& &C&#!0&'$?5!.!"#$(1z&"!'6'6F"$ /"6.E6"$"'!0/A 6"6&z064z$"/7=z!;9?"/:1/z/.6&:8&8(1!0$5z&"6$A #1*5"/7= 5! (1z&065z&"6$<"$'#F(*847/7= (!z$ Konto 771 Straty IX Zespół 8 Fundusze własne, rezerwy, fundusze specjalne!5(6'/zz/'.*"&##!< &065&"78!"*8&'6FD zasadniczy!5z06&176&5?$0$1#!@ :$84#.* 7z&?"6A i wynik finansowy Konto 800 Fundusz I!'#1!"6&.0!#/z$.#*$?6z$7860/7&"/z?6.065!0$"/7=@1!5.90#10$)/7=< I!'#1!"6&Ma '#1$#/ 7z&?"6< 5!#$78&"$6"0&'#/78&C*5!0?$"&A!5(6'/*:!1z&"6!0&;1*(< Wn.'6F;*8&'6FD 193"67&z$.#*$?6z$786z?6.065!0$"/7=@1!5.90#10$)/7=A < 193"67/0$1#!@76"&##!@1!5.90 #10$)/7=(!0'#$)&8"$'.*#&.$.#*$?6z$7860/7&"/ trwałych2')*3/5!&065&"786 *(1z&5"6!z$.#*$?6z!0$"/7=$1!z7=!5!0$"/7=@1!5.90#10$)/7=A (1z&z"$7z!"/5!(!5z6$)*6z:"6&8'z$84C45 (1z&(1!0$5z!"&8"$(!5'#$06&!51FC"/7=(1z&(6'90A $.*#0!1z!"/E*"5*'z"6&:!3&C/ z06f.'z$84;!193"67&z$.#*$?6z$7860/7&"/ Konto 801 Fundusz z aktualizacji wyceny środków

21 E6"$"'!0&;!z$190"!z$1!.C6&347/<8$.6?$#$*C6&;)&<$#$.3&5!*8F76$'.*#.90.!1&.#/ #z0ac)f590e*"5$:&"#$?"/7=*8$0"6!"/7=01!.*!c1!#!0/:<$(!(&)"6!"/7=0?$#$7= ')*3/5!&065&"7861!z?67z&"6$0/"6.* *C6&;)/7=A S$?5! ".!"#$ +!z"$7z$"6&(!.1/#4'#1$#f Konto 820 "Rozliczenie wyniku finansowego" ')*3/5!&065&"786(!'#1!"6& Konto 845 Rozliczenia międzyokresowe przychodów "6&!5()$#"6&!#1z/:$"/7=<0#/: Ma: S#1!"$Wn.!"#$#!D (6&"6F3"/7="$z$.*((!0/3'z/7=#/#*)90A 1!z?67z& :6F5z/!.1&'!0/7=(1z/7=!590< z$1$7=!0$"/7=*(1z&5"6!5!.0!#/!5(!06$5$847&!5(6'!: $:!1#/z$7/8"/:!5"6&!5()$#"6&!#1z/:$"/7= :6F5z/!.1&'!0/7=(1z/7=!5900;(!'z7z&;9?"/7=#/#*)90A 065&"78$'z7z&;9)!0$5!.!"#$ $A *'#$?&"6$'#$"*1!z?67z& (1z/8F#/7=0()$#5!(1z/7=!590C6&347&;!!.1&'*'(1$0!z5$07z&;!A &065&"786(!'#1!"6& $!#1z/:$"/7=.0!#5!#$786<"$#!:6$'#(!'#1!"6& "z$1$7=!0$"6& ')*3/5! Konto 846 Rozliczenia międzyokresowe przychodów finansowane z UE

22 60/.!1z/'#$"6$% *')*;'!78$?"/7=<!5'&#.6!5?!.$#A SA Konto 851 Fundusz Świadczeń Socjalnych ')*3/ 5! &065&"786<#0!1z&"6$!1$z*#1z/:$"6&!C6&.#90 '!78$?"/7=<(!:!7C&zz01!#"4<6"0&'#/78& S$?5! $.!"#$0/1$3$'#$"E*"5*'z*A finansowy ')*3/5!*'#$?&"6$0/"6.*E6"$"'!0&;!A "$5z0/7z$8"&<.!"#! +A $.!"6&71!.*'(1$0!z5$07z&;!(1z&"!'z!"&'4(!'#1!"6& 2< S#1!"$ $#!D(1z/7=!5/z&'(1z&5$3/<(1z/7=!5/E6"$"'!0&<(!z!'#$)&(1z/7=!5/,!'z#0/#0!1z&"6$,2<.!'z#/ E6"$"'!0&<(!z!'#$)&.!'z#/!(&1$7/8"&<'#1$#/ Konto 860 Wynik!(&1$7/8"&<z/'.6"$5z0/7z$8"&<!C1!#/0&0"F#1z"&<.!"#! +A 01!.*"$'#F("/:!"#!:!3&0/.$z/0$ 7&?*1!z?67z&"6$0/"6.*E6"$"'!0&;!z$(!(1z&5"61!.(1z&"!'6'6F0/"6.E6"$"'!0/ (!55$#4z$#06&15z&"6$'(1$0!z5$"6$E6"$"'!0&;!"$!5(!06&5"6& "$.!"6&71!.*'$?5! "?*C $<.#91&0/1$3$z/'.?*C'#1$#FA.!"#!A!C!064z.!0/7=z:"6&8'z& 0/"6.*E6"$"'!0&;!z#/#*)*(!5$#.*5!7=!5!0&;!!5!'9C finansowego G')*3/5!&065&"786 (1z&"!'6'6F"$'#1!"F ".!"#$ +A (1$0"/7=A 764;*1!.*!C1!#!0&;!.!"#!0/.$z*8&'$?5! "<.#91&"$.!"6&71!.*!C1!#!0&;! Konto 870 Obowiązkowe obciążenia wyniku (!'z7z&;9?"/7=#/#*)90e*"5*'z*(!:!7/:$#&16$?"&85?$'#*5&"#9065!.#!1$"#90a materialnej ')*3/5!&065&"786z06F.'z& 6z:"6&8'z& 0; 0/5z6$)/< 0/()$#/'#/(&"5690 '!78$?"&<"$*.!0&<z$(!:!;6 0(!5z6$?&"$(!'z7z&;9?"& Konto 873 Fundusz pomocy S /<.!'z#/1&:!"#90 S 90

23 5!#$78&z 6"6'#&1'#0$ $*.66Sz.!?"67#0$ S /A '#*5&"#9065!.#!1$"#90< "$.0$1#$)A '#$)&68&5"!1$z!0&"$'#F(*8&"$(!5'#$06&(6':$.6&1!0"6.$ z6$)*s(1$0s#*5&"7.67=1$z $.!"6&71!.*'(1$0!z5$07z&;!.!"#!!C7643!"&8&'##$.3&D S 90< 0/()$7$"6&:'#/(&"56906z$(!:9;5?$'#*5&"#9065!.#!1$"#90A (1z&z"$7z!"/:"$(!.1/76&.!'z#901&$?6z$786z$5$ z064z$"/7=z(1z/z"$0$"6&:6 0 0/'!.!@76+< 5!#$786(1z/z"$"&8"$5$"/1!..$?&"5$1z!0/ #0!1z/'6F0E!1:6&!5(6'*076F3$1 0!5(!06&5"6&8(1!(!1786<0(1z/($5.*!'64;"6F76$z/'.*06F.'z&;!!5(6'*'#$?$'6F 5$"/1!.z/'.*A (1z/($5.*!'64;"6F76$z/'.*:"6&8'z&;!"63(?$"!0$"/!5(6'*'#$?$'6F.!'z#905z6$)$?"!@765/5$.#/7z"&8AB5(6'"6&:!3&C/ 06F.'z/"63 + (?$"!0$"&;!"$ 006&?.!@76(?$"!0&8A I1z&z"$7z$'6F;!"$#!:6$'#"$'#/(&"56$5?$'#*5&"#908&5"&;!z5097=!'#$#"67=?$#!C!064z*847/:67=#&1:6"&:*.! 7z41!z(1$0F5!.#!1'.46*z/'.$84'#!(6& "$*.!0/ "$*7z/76&?6z$#1*5"6!"/7=0 7z&?"60E!1:6&;1$#/E6.$786'#/(&"56$?"&8<.#91z/(1z&5 '#*5690<.#91/:(!06&1z!"!!C!064z.6$'/'#&"#$ '#$3/'#/!1$z"$(!:!7:$#&16$?"45?$ 5!.#!1$A%$'$5/5z6$)$"6$0)$'"&;!E*"5*'z*'#/(&"56$?"&;! "60&1'/#&#*.!"!:67z"&;! 0I!z"$"6*!.1&@?$1&;*?$:6"A 891I!z$C6?$"'!0$&065&"78$@1!5.90 Konto 874 Własny fundusz stypendialny" G Konta pozabilansowe zespołu 8: