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Bilans otwarcia po stronie Winien w walucie polskiej - pole kwotowe | Bilans otwarcia po stronie Ma w walucie polskiej - pole kwotowe | Obroty konta po stronie Winien, w okresie którego dotyczy JPK - pole kwotowe | Obroty konta po stronie Ma, w okresie którego dotyczy JPK - pole kwotowe | Obroty konta po stronie Winien, w okresie od otwarcia ksiąg do daty końcowej okresu, którego dotyczy JPK - pole kwotowe | Obroty konta po stronie Ma, w okresie od otwarcia ksiąg do daty końcowej okresu, którego dotyczy JPK - pole kwotowe | Saldo po stronie Winien w walucie polskiej na datę końcową okresu, którego dotyczy JPK z uwzględnieniem bilansu otwarcia - pole kwotowe | Saldo po stronie Ma w walucie polskiej na datę końcową okresu, którego dotyczy JPK z uwzględnieniem bilansu otwarcia - pole kwotowe |
These fields represent the opening balances of an account as of the beginning of the financial period. | These fields capture all the debit and credit transactions in an account within the specific reporting period (e.g., monthly or quarterly, depending on the JPK report period). | These fields represent the cumulative debit and credit movements from the opening of the books up to the report’s end date. | These fields display the account’s ending balance on the debit or credit side as of the report’s end date. |
| | | | Cumulative Debit Turnover | Cumulative Credit Turnover | | |
Shows the starting balance on the debit side. | Shows the starting balance on the credit side. | Shows the total debit transactions in the account during the reporting period. | Shows the total credit transactions in the account during the reporting period. | Cumulative debit movements from the beginning of the fiscal year until the end of the reporting period. | Cumulative credit movements from the beginning of the fiscal year until the end of the reporting period. | Shows the ending balance if it’s a debit balance | Shows the ending balance if it’s a credit balance. |
For balance sheet accounts: These balances are typically carried over from the previous period and include assets, liabilities, and equity. For profit or loss accounts: These accounts start with zero balances at the beginning of each fiscal year, as they only record current period income and expenses. For retained earnings: Retained earnings are part of equity and, if applicable, the closing balance from the prior period rolls into the opening balance here.
| For balance sheet accounts: These capture all debits and credits for assets, liabilities, and equity accounts within the period. For profit or loss accounts: Only current period revenue and expense movements are shown since they reset each fiscal year. For retained earnings: This account doesn’t typically have transactional movements within the period unless there’s a specific transaction (e.g., transferring net profit to retained earnings at year-end).
| For balance sheet accounts: Includes the opening balances plus all cumulative debits and credits since the fiscal year’s start. For profit or loss accounts: Accumulates all debit and credit transactions within the fiscal year to show the total revenue and expenses incurred. For retained earnings: Reflects cumulative debits and credits relevant to retained earnings, typically only updated at the fiscal year-end to transfer profits.
| For balance sheet accounts: Calculated as the sum of opening balances, plus cumulative debit and credit movements. The ending balance reflects the actual account status. For profit or loss accounts: The balance reflects income or expenses at the period’s end but resets after the fiscal year. For retained earnings: Calculated at year-end, representing the cumulative retained profits or losses transferred into equity.
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Example No. 1 |
If the reporting period in the JPK_KR file is the entire calendar year from January 2024 to December 2024, and your company uses the calendar year as its fiscal year, each column in the JPK_KR report will be calculated to reflect the full year’s financial activity and balances. Here’s how each field would be populated: |
These columns represent the opening balances on the debit (Winien) and credit (Ma) sides as of January 1, 2024. | These columns capture all debit and credit transactions (turnovers) for each account within the entire calendar year, January to December 2024. | These fields represent the cumulative debit and credit movements from January 1, 2024, to December 31, 2024. | These columns reflect the ending balances on the debit and credit sides as of December 31, 2024, the end of the reporting period. |
Calculation: Balance sheet accounts: Opening balances are carried over from December 31, 2023, as of January 1, 2024. These include the year-end balances of all assets, liabilities, and equity accounts. Profit or loss accounts: Start with a zero balance at the beginning of the fiscal year on January 1, 2024, since they reset each year to record current period income and expenses only. Retained earnings: The opening balance typically reflects the prior year’s accumulated profits or losses, carried over as of January 1, 2024, in the equity section.
| Calculation: Balance sheet accounts: Sum all debit and credit transactions for each balance sheet account from January 1 to December 31, 2024. Profit or loss accounts: Sum all revenue (credit) and expense (debit) transactions within this period. This captures the year’s total income and expenses, showing the financial activity within 2024. Retained earnings: Retained earnings are generally adjusted only at year-end when net income is transferred to retained earnings, so they may not have any transactions during the year unless specified adjustments are made.
| Calculation: Balance sheet accounts: These fields add up all debit and credit transactions on each balance sheet account cumulatively over the entire year, reflecting the total debits and credits on the account by December 31, 2024. Profit or loss accounts: Accumulate all revenue and expense (credit and debit) transactions from January 1 to December 31, 2024, to show total income and expenses for the fiscal year. Retained earnings: Typically not adjusted during the year, except at fiscal year-end when the cumulative profit or loss is transferred to retained earnings, so this will generally not reflect transactions until closing adjustments are made.
| Calculation: Balance sheet accounts: This balance represents the cumulative opening balance plus all debits and credits up to December 31, 2024. Profit or loss accounts: The ending balance will reflect the total revenue (credit) and expenses (debit) accumulated over the full year. At the end of the fiscal year, these balances close out and are transferred to retained earnings. Retained earnings: The ending balance reflects the cumulative retained profits or losses as of December 31, 2024, inclusive of any closing entries that move the net income for 2024 into retained earnings.
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Example No. 2 |
If the reporting period in the JPK_KR file is from January to March 2024 and your company uses a calendar year as its fiscal year, each column will represent account balances and activity within the first quarter of 2024. Here’s how each field would be calculated for this reporting period: |
These columns represent the opening balances on the debit (Winien) and credit (Ma) sides as of January 1, 2024. | These columns capture all debit and credit movements (turnovers) in each account within the January to March 2024 period. | These fields represent the cumulative debit and credit movements from the beginning of the fiscal year (January 1, 2024) up to the end of the reporting period (March 31, 2024). | These fields display the ending balances on the debit and credit sides as of the end of the reporting period (March 31, 2024). |
Balance sheet accounts: Include the carry-over balances from December 31, 2023, on the respective debit and credit sides. This reflects the starting balances for assets, liabilities, and equity as of January 1, 2024. Profit or loss accounts: These accounts start with a zero balance at the beginning of each fiscal year. The January 1, 2024, opening balance will thus be zero for all income and expense accounts. Retained earnings: Typically reflects the prior year’s retained profits or losses, carried over from December 31, 2023, into the opening balance on January 1, 2024.
| Balance sheet accounts: Sum all debit and credit transactions for each balance sheet account recorded between January 1 and March 31, 2024. Profit or loss accounts: Sum all revenue (credit) and expense (debit) transactions for the period, which includes all income and expense activity recorded from January 1 to March 31, 2024. Retained earnings: Retained earnings typically remain unaffected by interim transactions, except for specific adjustments like dividend payments, if applicable. So, this account usually has no activity within the period unless explicitly adjusted.
| Balance sheet accounts: Sum all debit and credit movements from January 1 to March 31, 2024, for each balance sheet account. This includes all transactions over the first three months of the year. Profit or loss accounts: Sum all income and expense transactions from January 1 to March 31, 2024. This cumulative total shows the account's financial activity for the year-to-date. Retained earnings: Typically, cumulative transactions are not shown in retained earnings until year-end adjustments transfer net income to retained earnings.
| Balance sheet accounts: This includes the January 1 opening balance and all cumulative debit and credit movements up to March 31, 2024. Profit or loss accounts: The ending balance reflects cumulative revenues and expenses from January 1 to March 31, 2024. After the fiscal year, these balances will reset and be transferred to retained earnings. Retained earnings: This account typically reflects the prior year’s retained balance and doesn’t include new activity during interim periods unless adjustments, such as dividends or specific journal entries, are made.
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Example No. 3 | | | |
If your reporting period in the JPK_KR file is from April to June 2024 and the company operates on a calendar year (January to December), the calculations for each column will take into account both the beginning of the calendar year (January 1, 2024) and the specified reporting end date (June 30, 2024). Here’s how each column would be calculated for this period: |
These columns represent the opening balances on the debit (Winien) and credit (Ma) sides as of January 1, 2024. | These columns show the debit and credit movements (turnovers) for each account within the April to June 2024 reporting period. | These columns reflect cumulative debit and credit movements from the beginning of the fiscal year (January 1, 2024) to the reporting end date (June 30, 2024). | These columns show the ending balances on the debit and credit sides as of the end of the reporting period (June 30, 2024). |
Balance sheet accounts: Include the carry-over balances from December 31, 2023, on the respective sides (debit or credit) for asset, liability, and equity accounts. Profit or loss accounts: These accounts start at zero on January 1, 2024, as they reset each fiscal year. Thus, no opening balance is included. Retained earnings: The January 1 balance typically reflects prior retained profits or losses brought forward from December 31, 2023, under equity.
| Balance sheet accounts: Sum all debit and credit transactions that occurred between April 1 and June 30, 2024, for each account. Profit or loss accounts: Sum all income (credit) and expense (debit) transactions recorded from April 1 to June 30, 2024. These represent the financial activity within this period only. Retained earnings: Typically, there’s no movement in retained earnings during interim periods unless specific entries (e.g., dividends or adjustments) are made. Therefore, it often remains unaffected within this period unless explicitly adjusted.
| Balance sheet accounts: Add up all debit and credit transactions recorded from January 1 to June 30, 2024, for each balance sheet account. Profit or loss accounts: Include all revenue and expense transactions (credit and debit) from January 1 to June 30, 2024, to represent the cumulative income and expenses for the year so far. Retained earnings: Typically, retained earnings are not adjusted during interim periods but may include entries from January 1 if applicable. Cumulative movements are generally only updated at fiscal year-end.
| Balance sheet accounts: This includes the January 1 opening balance plus cumulative movements through June 30, 2024. Profit or loss accounts: Shows the cumulative balance of revenues and expenses for the year up to June 30, 2024. At year-end, these balances would eventually close out to retained earnings. Retained earnings: Typically remains unchanged during the interim period unless specific adjustments are made, with the balance reflecting the amount as of the prior fiscal year-end.
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Example No. 4 |
If the company’s fiscal year starts from February and the reporting period for the JPK_KR file is April to June 2024, each column will be calculated based on the adjusted fiscal year start date. Here’s how each field should be filled out for this scenario: |
These columns show the opening balances on the debit (Winien) and credit (Ma) sides as of the beginning of the fiscal year, which is February 1, 2024. | These fields represent debit and credit transactions (turnovers) for each account within the April to June 2024 period. | These columns represent cumulative debit and credit movements from the fiscal year start (February 1, 2024) up to the end of the reporting period (June 30, 2024). | These columns reflect the ending balances on the debit and credit sides as of the reporting period end (June 30, 2024). |
Balance sheet accounts: Opening balances reflect the carry-over balances from January 31, 2024, into the fiscal year start date of February 1, 2024. These include starting balances for assets, liabilities, and equity accounts. Profit or loss accounts: These accounts start with zero at the beginning of each fiscal year, so they’ll have no opening balance on February 1, 2024. Retained earnings: The opening balance typically reflects retained profits or losses as of January 31, 2024.
| Balance sheet accounts: Sum all debit and credit transactions for each balance sheet account recorded from April 1 to June 30, 2024. Profit or loss accounts: Include all revenue (credit) and expense (debit) transactions for the period of April to June 2024. Retained earnings: Retained earnings typically have no turnover within this period, except if specific adjustments (e.g., dividend payments) are recorded.
| Balance sheet accounts: Add up all debit and credit movements from February 1 to June 30, 2024, for each account. Profit or loss accounts: Sum all income (credit) and expense (debit) transactions from February 1 to June 30, 2024. This reflects cumulative financial activity for the year-to-date. Retained earnings: Generally unaffected by interim transactions and will show cumulative movements only if specific adjustments are made. Retained earnings typically update at the end of the fiscal year.
| Balance sheet accounts: This includes the opening balance as of February 1, plus all cumulative debits and credits through June 30, 2024. Profit or loss accounts: Reflect cumulative revenues and expenses from February 1 to June 30, 2024. These balances will be reset at the end of the fiscal year. Retained earnings: Typically remains unchanged throughout interim periods unless there are adjustments, such as dividends, so it may not reflect activity until fiscal year-end.
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