Mam sobie zrobić konto techniczne domykające księgowanie, które nie jest nigdzie wykazywane (tzn. nie ma go w planie kont) - http://www.wykop.pl/wpis/13809413/ksiegowosc-pytanie-glupie-...

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Konto techniczne w banku to rachunek służący jako pomoc przy różnego typu operacjach bankowych. Klient może wpłacać pieniądze na tego typu rachunek po to by bank mógł wykonać kolejne operacje takie jak np. spłata rat kredytu hipotecznego czy założenie lokaty. Konto techniczne jest dedykowane do obsługi innego typu operacji niż w przypadku zwykłego rachunku bankowego (ROR). To właśnie sposób wykorzystania konta technicznego jest głównym czynnikiem odróżniającym go od konta osobistego. - http://www.kontomat.pl/konto-techniczne/

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What is the difference between a nominal account and a real account?

The difference between a nominal account and a real account has to do with the balances in the accounts at the end of the accounting year:
The balance in a nominal account is closed at the end of the accounting year. As a result a nominal account begins each accounting year with a zero balance. Since the balance does not carry forward to the next accounting year, a nominal account is also referred to as a temporary account.
The balance in a real account is not closed at the end of the accounting year. Instead, a real account begins each accounting year with its balance from the end of the previous year. Because the end-of-the-year balance is carried forward to the next accounting year, a real account is also known as a permanent account. - http://www.accountingcoach.com/blog/what-is-the-difference-b...

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Real Accounts

Real accounts are those reported in the balance sheet, which is the summary of the assets, liabilities, and owners’ equities of a business. The label “real” refers to the continuous, permanent nature of this type of account.

Nominal Accounts

Nominal accounts are those reported in the income statement, which is the summary of the revenue and expenses of a business for a period of time.

Balances in nominal accounts are cumulative over a period of time. Take the balance in the sales revenue account at the end of the year, for example. This balance is the total amount of sales over the entire year. - http://accounting-financial-tax.com/2008/10/understanding-th...

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In other words, nominal accounts are the accounts that report revenues, expenses, gains, and losses. (The owner's drawing account is also a temporary account, even though it is not an income statement account.) Nominal or temporary accounts are closed at the end of each accounting year. - http://www.accountingcoach.com/blog/nominal-account