rachunkowych

Rachunkowy is an adjective in Polish that denotes relation to accounting, bookkeeping, and numerical calculations in finance and business. It is widely used in corporate, administrative, and legal language to describe data, processes, and systems connected with maintaining financial records. In practice one encounters phrases such as dane rachunkowe (accounting data), sprawozdania rachunkowe (financial statements), systemy rachunkowe (accounting systems), and koszty rachunkowe (accounting costs). The term also appears in names of departments and tools, for example Dział rachunkowości (accounting department) or oprogramowanie rachunkowe (accounting software).

Rachunkowych is the genitive plural (and also the accusative plural in certain constructions) form of the adjective rachunkowy. It is used to modify plural nouns when the expression is in a dependent case. For example, błędy w danych rachunkowych means “errors in accounting data,” and porównania rachunkowych zestawień refers to comparisons of accounting summaries. The form indicates possession or relation to multiple accounting items, and it is common in official and technical texts.

In Polish, rachunkowy is primarily an attributive adjective. It is not typically used as a stand-alone noun; for referring to a person who handles accounts, Dana uses księgowy or specjalista ds. rachunkowości. The related noun is rachunkowość, meaning accounting as a discipline or activity. Thus rachunkowy and its forms, including rachunkowych, function mainly to describe objects, processes, and data tied to accounting work.