Kalkulačný účet je účet, na ktorom zisťujeme obstarávaciu cenu majetku, teda účtujeme na ňom jednotlivé súčasti ceny a náklady súvisiace s obstarávaním. Tento účet nesmie mať pri uzavieraní účtovných kníh žiadny konečný zostatok.
Kalkulačný účet je účet, na ktorom zisťujeme obstarávaciu cenu majetku, teda účtujeme na ňom jednotlivé súčasti ceny a náklady súvisiace s obstarávaním. Tento účet nesmie mať pri uzavieraní účtovných kníh žiadny konečný zostatok.
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