{"id":5,"date":"2026-07-01T16:00:50","date_gmt":"2026-07-01T16:00:50","guid":{"rendered":"http:\/\/smartledger.pl\/?page_id=5"},"modified":"2026-08-25T16:28:27","modified_gmt":"2026-08-25T16:28:27","slug":"strona-glowna","status":"publish","type":"page","link":"https:\/\/smartledger.pl\/","title":{"rendered":"Strona G\u0142\u00f3wna"},"content":{"rendered":"\n<style data-wp-block-html=\"css\">\n\/* =========================================================================\n   SMART LEDGER \u2014 CSS  (pole \"CSS\" w bloku kodu WordPress)\n   Wszystko zamkni\u0119te pod #smart-ledger, \u017ceby nie wp\u0142ywa\u0142o na motyw.\n   UWAGA: regu\u0142a @import z fontami MUSI zosta\u0107 w pierwszej linii pliku.\n   ========================================================================= *\/\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Cormorant+Garamond:ital,wght@0,300;0,400;0,500;0,600;1,400;1,500&family=Hanken+Grotesk:wght@400;500;600;700&family=IBM+Plex+Mono:wght@400;500&display=swap');\n\n\/* Zmienne + reset \u2014 na wrapperze (nie na :root\/body, \u017ceby nie wycieka\u0142o) *\/\n#smart-ledger{\n  --green-dark:#13271d;\n  --green-footer:#0e1d15;\n  --cream:#f6f2e8;\n  --cream-card:#faf7ef;\n  --cream-warm:#efe8da;\n  --brass:#c6a456;\n  --brass-hover:#d8b96d;\n  --brass-light:#cdb56f;\n  --ink:#1d271f;\n  --text-2:#5b6157;\n  --text-muted:#7a8074;\n  --text-muted-2:#9a8f78;\n  --cream-text:#eef1e9;\n  --cream-text-2:#f4f1e7;\n  --cream-text-3:#f3efe4;\n  --on-dark-2:#bcc4b6;\n  --on-dark-3:#d4dace;\n  --on-dark-muted:#8f9a8a;\n  --on-dark-muted-2:#9aa394;\n  --on-dark-muted-3:#7e887a;\n  --eyebrow:#9a8242;\n  --chip-bg:#e6dcc4;\n  --serif:'Cormorant Garamond',Georgia,serif;\n  --sans:'Hanken Grotesk',system-ui,sans-serif;\n  --mono:'IBM Plex Mono',ui-monospace,monospace;\n  --container:1180px;\n  --pad-x:56px;\n\n  background:var(--cream);\n  color:var(--ink);\n  font-family:var(--sans);\n  -webkit-font-smoothing:antialiased;\n  overflow-x:clip;            \/* clip zamiast hidden \u2014 nie psuje sticky nav *\/\n}\n#smart-ledger,#smart-ledger *{box-sizing:border-box}\n\n\/* Neutralizacja styl\u00f3w motywu, kt\u00f3re mog\u0142yby \"wyciec\" na nasze elementy przez\n   wsp\u00f3lne nazwy klas (np. .container, .button, .card). Nasze regu\u0142y poni\u017cej i\n   tak nadpisuj\u0105 t\u0142o\/obramowanie\/cie\u0144 tam, gdzie maj\u0105 by\u0107. *\/\n#smart-ledger [class]{background-color:transparent;border:0;box-shadow:none}\n\n\/* scroll do kotwic \u2014 globalnie (nieszkodliwe) *\/\nhtml{scroll-behavior:smooth;scroll-padding-top:88px}\n\n#smart-ledger a{color:inherit;text-decoration:none}\n#smart-ledger h1,#smart-ledger h2,#smart-ledger h3,#smart-ledger h4,#smart-ledger p,#smart-ledger ul{margin:0}\n#smart-ledger ul{list-style:none;padding:0}\n#smart-ledger img{max-width:100%;display:block}\n#smart-ledger ::selection{background:var(--green-dark);color:var(--cream-text-3)}\n#smart-ledger a:focus-visible,#smart-ledger button:focus-visible{outline:2px solid var(--brass);outline-offset:3px;border-radius:2px}\n\n\/* Cyfry serif -> lining *\/\n#smart-ledger .serif,#smart-ledger h1,#smart-ledger h2,#smart-ledger h3.card-title{\n  font-variant-numeric:lining-nums;font-feature-settings:\"lnum\" 1;\n}\n\/* Cyfry (statystyki, numery krok\u00f3w, dane kontaktowe) \u2014 bezszeryfowe, r\u00f3wne, tabularne *\/\n#smart-ledger .stat,#smart-ledger .step-num,#smart-ledger .tile-num,#smart-ledger .contact-val{\n  font-family:var(--sans);\n  font-variant-numeric:tabular-nums lining-nums;\n  font-feature-settings:\"tnum\" 1,\"lnum\" 1;\n  letter-spacing:.01em;\n}\n\n#smart-ledger .sl-wrap{max-width:var(--container);margin:0 auto;padding:0 var(--pad-x)}\n#smart-ledger .eyebrow{\n  font:500 11px var(--mono);letter-spacing:.22em;color:var(--eyebrow);\n  text-transform:uppercase;margin-bottom:20px;\n}\n#smart-ledger section{position:relative}\n\n\/* ---------- Reveal ---------- *\/\n#smart-ledger .reveal{opacity:1;transform:none}\n#smart-ledger.js .reveal{opacity:0;transform:translateY(20px);transition:opacity .8s cubic-bezier(.2,.7,.2,1),transform .8s cubic-bezier(.2,.7,.2,1)}\n#smart-ledger.js .reveal.is-visible{opacity:1;transform:none}\n@media (prefers-reduced-motion:reduce){\n  #smart-ledger.js .reveal{opacity:1;transform:none;transition:none}\n  html{scroll-behavior:auto}\n}\n\n\/* ====================== NAV ====================== *\/\n#smart-ledger header[data-nav]{\n  position:sticky;top:0;z-index:50;background:var(--cream);\n  border-bottom:1px solid rgba(29,39,31,.12);\n  transition:box-shadow .3s ease,background .3s ease,border-color .3s ease;\n}\n#smart-ledger header[data-nav].scrolled{\n  background:rgba(246,242,232,.92);\n  border-bottom-color:rgba(29,39,31,.16);\n  -webkit-backdrop-filter:saturate(1.3) blur(10px);\n  backdrop-filter:saturate(1.3) blur(10px);\n  box-shadow:0 1px 0 rgba(29,39,31,.10),0 12px 30px -22px rgba(14,29,21,.75);\n}\n#smart-ledger .nav-inner{display:flex;align-items:center;justify-content:space-between;padding:15px var(--pad-x)}\n#smart-ledger .brand{display:flex;align-items:center;gap:14px}\n#smart-ledger .logo-tile{\n  width:46px;height:46px;border-radius:12px;background:var(--green-dark);\n  display:flex;flex-direction:column;align-items:center;justify-content:center;gap:4px;\n  flex:none;box-shadow:inset 0 0 0 1px rgba(198,164,86,.4);\n}\n#smart-ledger .logo-tile .mono{font:600 21px\/1 var(--serif);color:var(--brass-light);letter-spacing:.02em}\n#smart-ledger .logo-tile .bar{width:20px;height:1.5px;background:var(--brass);border-radius:1px;display:block}\n#smart-ledger .wordmark{font:500 23px\/1 var(--serif);color:var(--ink);letter-spacing:.01em}\n#smart-ledger nav.primary{display:flex;align-items:center;gap:30px}\n#smart-ledger nav.primary a.navlink{font:500 13.5px\/1 var(--sans);color:#42493f;transition:color .2s ease}\n#smart-ledger nav.primary a.navlink:hover{color:var(--green-dark)}\n#smart-ledger .btn-cta{\n  font:600 13px\/1 var(--sans);background:var(--brass);color:var(--green-dark);\n  padding:12px 20px;border-radius:3px;display:inline-flex;align-items:center;gap:8px;\n  transition:background .25s ease;\n}\n#smart-ledger .btn-cta:hover{background:var(--brass-hover)}\n#smart-ledger .nav-toggle{display:none;background:none;border:none;cursor:pointer;padding:8px;flex-direction:column;gap:5px}\n#smart-ledger .nav-toggle span{width:24px;height:2px;background:var(--ink);border-radius:2px;transition:transform .25s,opacity .25s}\n\n\/* ====================== HERO ====================== *\/\n#smart-ledger #top{background:var(--green-dark);color:var(--cream-text)}\n#smart-ledger .accent-tr{position:absolute;inset:0;pointer-events:none;\n  background:radial-gradient(120% 90% at 85% 0%,rgba(198,164,86,.10),transparent 55%)}\n#smart-ledger .hero-inner{padding-top:84px}\n#smart-ledger .hero-grid{display:grid;grid-template-columns:1.32fr .9fr;gap:60px;align-items:center}\n#smart-ledger .eyebrow-line{display:flex;align-items:center;gap:12px;margin-bottom:30px}\n#smart-ledger .eyebrow-line .dash{width:30px;height:1px;background:var(--brass);flex:none}\n#smart-ledger .eyebrow-line .txt{font:500 11px var(--mono);letter-spacing:.22em;color:var(--brass)}\n#smart-ledger h1.hero-title{\n  font:300 clamp(40px,6vw,74px)\/1.04 var(--serif);letter-spacing:-.01em;\n  margin:0 0 28px;color:var(--cream-text-2);\n}\n#smart-ledger h1.hero-title .em{font-style:italic;color:var(--brass-light)}\n#smart-ledger .hero-lead{font:400 18.5px\/1.7 var(--sans);color:var(--on-dark-2);max-width:48ch;margin:0 0 40px}\n#smart-ledger .hero-actions{display:flex;flex-direction:column;gap:14px;align-items:flex-start}\n#smart-ledger .btn-cta-lg{\n  font:600 15px\/1 var(--sans);background:var(--brass);color:var(--green-dark);\n  padding:18px 32px;border-radius:3px;display:inline-flex;align-items:center;gap:10px;\n  transition:background .25s ease;\n}\n#smart-ledger .btn-cta-lg:hover{background:var(--brass-hover)}\n#smart-ledger .hero-note{font:500 12px var(--mono);letter-spacing:.08em;color:var(--on-dark-muted);padding-left:2px}\n#smart-ledger .hero-note a{color:var(--brass);transition:color .2s ease}\n#smart-ledger .hero-note a:hover{color:var(--brass-hover)}\n#smart-ledger .scope-card{border:1px solid rgba(198,164,86,.42);border-radius:4px;padding:7px}\n#smart-ledger .scope-card-inner{border:1px solid rgba(198,164,86,.22);border-radius:2px;padding:32px 32px 28px}\n#smart-ledger .scope-label{font:500 10px var(--mono);letter-spacing:.18em;color:var(--brass);margin-bottom:22px}\n#smart-ledger .scope-list{display:flex;flex-direction:column}\n#smart-ledger .scope-list > div{\n  font:400 20px\/1.3 var(--serif);color:var(--cream-text-3);\n  padding:15px 0;border-bottom:1px solid rgba(238,241,233,.12);\n}\n#smart-ledger .scope-list > div.niche{color:var(--brass-light);border-bottom:none;padding:15px 0 4px;\n  display:flex;align-items:center;gap:10px}\n#smart-ledger .badge{\n  font:500 8.5px var(--mono);letter-spacing:.14em;color:var(--green-dark);\n  background:var(--brass);padding:3px 6px;border-radius:3px;\n}\n#smart-ledger .trust-strip{\n  display:flex;align-items:center;justify-content:space-between;gap:28px;\n  margin-top:72px;padding:26px 0;border-top:1px solid rgba(238,241,233,.12);flex-wrap:wrap;\n}\n#smart-ledger .trust-strip .t{font:500 11px var(--mono);letter-spacing:.1em;color:var(--on-dark-muted-3)}\n#smart-ledger .trust-strip .dot{width:4px;height:4px;border-radius:50%;background:#3a4d40;flex:none}\n\n\/* ====================== SEKCJE ====================== *\/\n#smart-ledger .sec{padding:104px 0}\n#smart-ledger .sec.warm{background:var(--cream-warm);padding:100px 0}\n#smart-ledger .sec.dark{background:var(--green-dark);color:var(--cream-text);padding:104px 0}\n#smart-ledger h2.sec-title{\n  font:300 clamp(34px,4.4vw,50px)\/1.08 var(--serif);letter-spacing:-.01em;\n  margin:0;color:var(--ink);\n}\n#smart-ledger .dark h2.sec-title{color:var(--cream-text-2)}\n#smart-ledger .dark .eyebrow{color:var(--brass)}\n#smart-ledger h2.sec-title .em{font-style:italic;color:var(--brass-light)}\n#smart-ledger .head-2col{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:end;margin-bottom:58px}\n#smart-ledger .head-intro{font:400 16.5px\/1.7 var(--sans);color:var(--text-2);margin:0 0 6px}\n\n\/* ---------- Us\u0142ugi ---------- *\/\n#smart-ledger .services-grid{\n  display:grid;grid-template-columns:repeat(3,1fr);gap:1px;\n  background:rgba(29,39,31,.16);border:1px solid rgba(29,39,31,.16);\n  border-radius:5px;overflow:hidden;\n  box-shadow:0 1px 2px rgba(20,39,29,.04),0 18px 40px -30px rgba(20,39,29,.35);\n}\n#smart-ledger .service{background:var(--cream-card);padding:38px 34px}\n#smart-ledger .service .num{font:500 11px var(--mono);color:var(--brass);margin-bottom:18px}\n#smart-ledger h3.card-title{font:500 23px\/1.25 var(--serif);color:var(--ink);margin:0 0 12px}\n#smart-ledger .service p{font:400 14.5px\/1.65 var(--sans);color:var(--text-2);margin:0}\n#smart-ledger .note-line{\n  font:400 14px\/1.6 var(--sans);color:var(--text-muted);margin:28px 0 0;\n  display:flex;align-items:center;gap:10px;\n}\n#smart-ledger .note-line .dash{width:18px;height:1px;background:var(--brass);flex:none}\n\n\/* ---------- NGO ---------- *\/\n#smart-ledger .accent-bl{position:absolute;inset:0;pointer-events:none;\n  background:radial-gradient(100% 80% at 10% 100%,rgba(198,164,86,.08),transparent 55%)}\n#smart-ledger .ngo-grid{display:grid;grid-template-columns:1.05fr .95fr;gap:64px;align-items:center}\n#smart-ledger .ngo-tags{display:flex;align-items:center;gap:12px;margin-bottom:24px}\n#smart-ledger .tag-spec{font:500 9px var(--mono);letter-spacing:.16em;color:var(--green-dark);\n  background:var(--brass);padding:4px 9px;border-radius:3px}\n#smart-ledger .tag-mono{font:500 11px var(--mono);letter-spacing:.2em;color:var(--brass)}\n#smart-ledger .ngo-lead{font:400 17px\/1.72 var(--sans);color:var(--on-dark-2);max-width:52ch;margin:0 0 26px}\n#smart-ledger .ngo-list{display:flex;flex-direction:column;gap:13px;margin:0 0 8px}\n#smart-ledger .ngo-list li{font:400 15.5px\/1.5 var(--sans);color:var(--on-dark-3);display:flex;gap:13px}\n#smart-ledger .ngo-list li .m{color:var(--brass);flex:none}\n#smart-ledger .stats-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px}\n#smart-ledger .stat-big{grid-column:1 \/ -1;border:1px solid rgba(198,164,86,.3);border-radius:4px;\n  padding:30px 30px 26px;background:rgba(198,164,86,.05)}\n#smart-ledger .stat-big .stat{font:500 clamp(38px,5.6vw,52px)\/1 var(--sans);color:var(--brass-light)}\n#smart-ledger .stat-big .cap{font:400 14.5px\/1.55 var(--sans);color:var(--on-dark-2);margin-top:10px}\n#smart-ledger .stat-sm{border:1px solid rgba(238,241,233,.14);border-radius:4px;padding:26px 24px}\n#smart-ledger .stat-sm .stat{font:500 40px\/1 var(--sans);color:var(--cream-text-3)}\n#smart-ledger .stat-sm .cap{font:400 13px\/1.5 var(--sans);color:var(--on-dark-muted-2);margin-top:8px}\n\n\/* ---------- Dla kogo ---------- *\/\n#smart-ledger .audience-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:18px}\n#smart-ledger .aud-card{\n  background:var(--cream-card);border:1px solid rgba(29,39,31,.15);border-radius:5px;\n  padding:28px 24px;display:flex;flex-direction:column;min-height:210px;\n  box-shadow:0 1px 2px rgba(20,39,29,.04),0 14px 30px -26px rgba(20,39,29,.4);\n  transition:border-color .25s ease,box-shadow .25s ease,transform .25s ease;\n}\n#smart-ledger .aud-card:hover{border-color:rgba(198,164,86,.55);box-shadow:0 14px 32px -22px rgba(20,39,29,.45);transform:translateY(-3px)}\n#smart-ledger .aud-card .tick{width:30px;height:2px;background:var(--brass);border-radius:1px;margin-bottom:auto}\n#smart-ledger .aud-card h3{font:500 22px\/1.18 var(--serif);color:var(--ink);margin:18px 0 9px}\n#smart-ledger .aud-card p{font:400 13.5px\/1.6 var(--sans);color:var(--text-2);margin:0}\n#smart-ledger .aud-card.dark{background:var(--green-dark);border-color:var(--green-dark)}\n#smart-ledger .aud-card.dark:hover{box-shadow:0 16px 34px -20px rgba(14,29,21,.7)}\n#smart-ledger .aud-card.dark h3{color:var(--cream-text-3)}\n#smart-ledger .aud-card.dark p{color:var(--on-dark-2)}\n\n\/* ---------- Dlaczego ---------- *\/\n#smart-ledger .why-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}\n#smart-ledger .why{border-top:2px solid var(--brass);padding:26px 4px 0}\n#smart-ledger .why h3{font:500 22px\/1.25 var(--serif);color:var(--ink);margin:0 0 10px}\n#smart-ledger .why p{font:400 14.5px\/1.65 var(--sans);color:var(--text-2);margin:0}\n\n\/* ---------- Technologia ---------- *\/\n#smart-ledger .tech-grid{display:grid;grid-template-columns:.95fr 1.05fr;gap:64px;align-items:center}\n#smart-ledger .tech-copy p{font:400 16.5px\/1.72 var(--sans);color:var(--text-2);margin:0 0 18px}\n#smart-ledger .tech-copy p:last-child{margin-bottom:0}\n#smart-ledger .tech-cards{display:grid;grid-template-columns:1fr 1fr;gap:14px}\n#smart-ledger .tc{border-radius:5px;padding:24px 22px}\n#smart-ledger .tc.dark{background:var(--green-dark)}\n#smart-ledger .tc.dark .lbl{font:500 9.5px var(--mono);letter-spacing:.14em;color:var(--brass);margin-bottom:14px}\n#smart-ledger .tc.dark .main{font:500 19px\/1.2 var(--serif);color:var(--cream-text-3)}\n#smart-ledger .tc.dark .sub{font:400 12.5px\/1.5 var(--sans);color:var(--on-dark-muted-2);margin-top:8px}\n#smart-ledger .tc.light{background:var(--cream-card);border:1px solid rgba(29,39,31,.15);box-shadow:0 1px 2px rgba(20,39,29,.04)}\n#smart-ledger .tc.light .lbl{font:500 9.5px var(--mono);letter-spacing:.14em;color:var(--eyebrow);margin-bottom:14px}\n#smart-ledger .tc.light .main{font:500 16px\/1.5 var(--sans);color:var(--ink)}\n#smart-ledger .tc.light .sub{font:400 12.5px\/1.5 var(--sans);color:var(--text-2);margin-top:8px}\n#smart-ledger .tc.chips{grid-column:1 \/ -1;display:flex;flex-wrap:wrap;gap:10px;align-items:center;padding:22px 24px}\n#smart-ledger .chip{font:500 10px var(--mono);letter-spacing:.1em;color:var(--green-dark);\n  background:var(--chip-bg);padding:7px 12px;border-radius:20px}\n\n\/* ---------- O mnie ---------- *\/\n#smart-ledger .about-grid{display:grid;grid-template-columns:.8fr 1.2fr;gap:60px;align-items:start}\n#smart-ledger .portrait{\n  aspect-ratio:4\/5;border:1px solid rgba(29,39,31,.12);border-radius:5px;\n  background:repeating-linear-gradient(135deg,#ece5d6 0 14px,#f1ebde 14px 28px);\n  position:relative;display:flex;align-items:center;justify-content:center;overflow:hidden;\n}\n#smart-ledger .portrait img{width:100%;height:100%;object-fit:cover}\n#smart-ledger .portrait .ph{\n  font:500 10.5px var(--mono);letter-spacing:.14em;color:var(--text-muted-2);\n  border:1px dashed #c2b89e;padding:9px 14px;background:rgba(246,242,232,.7);text-align:center;\n}\n#smart-ledger .about-tiles{display:flex;gap:10px;margin-top:18px}\n#smart-ledger .about-tiles .tile{flex:1;border-radius:5px;padding:18px;text-align:center}\n#smart-ledger .tile.dark{background:var(--green-dark)}\n#smart-ledger .tile.dark .tile-num{font:500 30px\/1 var(--sans);color:var(--brass-light)}\n#smart-ledger .tile.dark .tile-cap{font:400 11px\/1.4 var(--sans);color:var(--on-dark-muted-2);margin-top:6px}\n#smart-ledger .tile.light{background:var(--cream-card);border:1px solid rgba(29,39,31,.15);box-shadow:0 1px 2px rgba(20,39,29,.04)}\n#smart-ledger .tile.light .tile-num{font:500 30px\/1 var(--sans);color:var(--ink)}\n#smart-ledger .tile.light .tile-cap{font:400 11px\/1.4 var(--sans);color:var(--text-2);margin-top:6px}\n#smart-ledger .about-copy p{font:400 16.5px\/1.74 var(--sans);color:var(--text-2);margin:0 0 16px}\n#smart-ledger .about-copy p.last{margin-bottom:30px}\n#smart-ledger .qual-grid{\n  display:grid;grid-template-columns:1fr 1fr;gap:1px;background:rgba(29,39,31,.16);\n  border:1px solid rgba(29,39,31,.16);border-radius:5px;overflow:hidden;\n  box-shadow:0 1px 2px rgba(20,39,29,.04);\n}\n#smart-ledger .qual{background:var(--cream-card);padding:22px 24px}\n#smart-ledger .qual.full{grid-column:1 \/ -1}\n#smart-ledger .qual .lbl{font:500 10px var(--mono);color:var(--brass);margin-bottom:10px}\n#smart-ledger .qual .main{font:500 15.5px\/1.4 var(--sans);color:var(--ink)}\n#smart-ledger .qual .sub{font:400 13px\/1.5 var(--sans);color:var(--text-2);margin-top:4px}\n\n\/* O\u015b czasu *\/\n#smart-ledger .timeline{margin-top:80px;padding-top:54px;border-top:1px solid rgba(29,39,31,.12)}\n#smart-ledger .timeline-track{display:grid;grid-template-columns:repeat(6,1fr);gap:0;position:relative}\n#smart-ledger .timeline-line{position:absolute;left:0;right:0;top:5px;height:1px;background:rgba(29,39,31,.14)}\n#smart-ledger .tl-item{position:relative;padding:24px 14px 0 0}\n#smart-ledger .tl-item.mid{padding:24px 14px 0}\n#smart-ledger .tl-item.last{padding:24px 0 0 14px}\n#smart-ledger .tl-dot{position:absolute;top:0;left:0;width:11px;height:11px;border-radius:50%;background:var(--green-dark)}\n#smart-ledger .tl-item:first-child .tl-dot{background:var(--brass)}\n#smart-ledger .tl-item.last .tl-dot{left:14px;background:var(--brass);box-shadow:0 0 0 4px rgba(198,164,86,.2)}\n#smart-ledger .tl-item h4{font:500 19px\/1.2 var(--serif);color:var(--ink);margin:0 0 8px}\n#smart-ledger .tl-item p{font:400 13px\/1.55 var(--sans);color:var(--text-2);margin:0}\n#smart-ledger .timeline-note{font:400 12.5px\/1.5 var(--mono);color:var(--text-muted-2);margin:30px 0 0}\n\n\/* ---------- Proces ---------- *\/\n#smart-ledger .steps-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:30px}\n#smart-ledger .step{padding-top:26px;border-top:1px solid rgba(198,164,86,.4)}\n#smart-ledger .step .step-num{font:500 38px\/1 var(--sans);color:var(--brass);margin-bottom:18px}\n#smart-ledger .step h3{font:500 21px\/1.25 var(--serif);color:var(--cream-text-3);margin:0 0 10px}\n#smart-ledger 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.trust-strip{gap:14px 18px;justify-content:flex-start}\n  #smart-ledger .stats-grid{grid-template-columns:1fr 1fr}\n  #smart-ledger .timeline-track{grid-template-columns:1fr;gap:0}\n  #smart-ledger .timeline-line{left:5px;right:auto;top:0;bottom:0;width:1px;height:auto}\n  #smart-ledger .tl-item,#smart-ledger .tl-item.mid,#smart-ledger .tl-item.last{padding:2px 0 26px 30px}\n  #smart-ledger .tl-item .tl-dot,#smart-ledger .tl-item.last .tl-dot{left:0;top:5px}\n  #smart-ledger .footer-inner{flex-direction:column;align-items:flex-start}\n  #smart-ledger .footer-right{text-align:left}\n}\n@media (max-width:560px){\n  #smart-ledger{--pad-x:20px}\n  #smart-ledger .services-grid{grid-template-columns:1fr}\n  #smart-ledger .audience-grid{grid-template-columns:1fr}\n  #smart-ledger .why-grid{grid-template-columns:1fr}\n  #smart-ledger .steps-grid{grid-template-columns:1fr}\n  #smart-ledger .stats-grid{grid-template-columns:1fr}\n  #smart-ledger .tech-cards{grid-template-columns:1fr}\n  #smart-ledger .qual-grid{grid-template-columns:1fr}\n  #smart-ledger .about-tiles{flex-direction:row}\n  #smart-ledger .wordmark{font-size:20px}\n  #smart-ledger .hero-lead{font-size:16.5px}\n  #smart-ledger .btn-cta-xl{padding:18px 28px;font-size:15px}\n}\n<\/style>\n\n<script data-wp-block-html=\"js\">\n\/* =========================================================================\n   SMART LEDGER \u2014 JavaScript  (pole \"JS\" w bloku kodu WordPress)\n   Wklej BEZ znacznik\u00f3w <script>. Kod sam poczeka na za\u0142adowanie strony\n   i dzia\u0142a tylko wewn\u0105trz #smart-ledger (nie rusza reszty motywu).\n   ========================================================================= *\/\n(function () {\n  function init() {\n    var root = document.getElementById('smart-ledger');\n    if (!root) return;\n\n    var reduce = window.matchMedia('(prefers-reduced-motion: reduce)').matches;\n\n    \/\/ W\u0142\u0105cz style zale\u017cne od JS (reveal ukrywa tre\u015b\u0107 tylko, gdy JS dzia\u0142a)\n    root.classList.add('js');\n\n    \/\/ ---------- Nawigacja: cie\u0144\/blur po scrollu ----------\n    var nav = root.querySelector('[data-nav]');\n    if (nav) {\n      var onScroll = function () {\n        if (window.scrollY > 12) nav.classList.add('scrolled');\n        else nav.classList.remove('scrolled');\n      };\n      onScroll();\n      window.addEventListener('scroll', onScroll, { passive: true });\n    }\n\n    \/\/ ---------- Menu mobilne ----------\n    var toggle = root.querySelector('.nav-toggle');\n    var primary = root.querySelector('#primary-nav');\n    if (toggle && primary) {\n      toggle.addEventListener('click', function () {\n        var open = primary.classList.toggle('open');\n        toggle.setAttribute('aria-expanded', open ? 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Ko\u015bciuszki 17\",\n    \"postalCode\": \"32-651\",\n    \"addressLocality\": \"Nowa Wie\u015b\",\n    \"addressRegion\": \"ma\u0142opolskie\",\n    \"addressCountry\": \"PL\"\n  },\n  \"areaServed\": [\n    { \"@type\": \"AdministrativeArea\", \"name\": \"Powiat o\u015bwi\u0119cimski\" },\n    { \"@type\": \"Country\", \"name\": \"Polska\" }\n  ],\n  \"knowsAbout\": [\"Ksi\u0119gowo\u015b\u0107\", \"Kadry i p\u0142ace\", \"Rozliczanie dotacji\", \"Organizacje pozarz\u0105dowe\", \"KSeF\", \"JPK\"]\n}\n<\/script>\n\n<div id=\"smart-ledger\">\n\n  <!-- ====================== NAV ====================== -->\n  <header data-nav=\"\">\n    <div class=\"sl-wrap nav-inner\">\n      <a href=\"#top\" class=\"brand\" aria-label=\"Smart Ledger \u2014 strona g\u0142\u00f3wna\">\n        <span class=\"logo-tile\" aria-hidden=\"true\">\n          <span class=\"mono\">SL<\/span>\n          <span class=\"bar\"><\/span>\n        <\/span>\n        <span class=\"wordmark\">Smart&nbsp;Ledger<\/span>\n      <\/a>\n      <button class=\"nav-toggle\" aria-label=\"Otw\u00f3rz menu\" aria-expanded=\"false\" aria-controls=\"primary-nav\">\n        <span><\/span><span><\/span><span><\/span>\n      <\/button>\n      <nav class=\"primary\" id=\"primary-nav\">\n        <a class=\"navlink\" href=\"#uslugi\">Us\u0142ugi<\/a>\n        <a class=\"navlink\" href=\"#ngo\">NGO i dotacje<\/a>\n        <a class=\"navlink\" href=\"#omnie\">O&nbsp;mnie<\/a>\n        <a class=\"navlink\" href=\"#proces\">Proces<\/a>\n        <a class=\"navlink\" href=\"#faq\">FAQ<\/a>\n        <a class=\"btn-cta\" href=\"tel:+48600874611\">Um\u00f3w konsultacj\u0119<\/a>\n      <\/nav>\n    <\/div>\n  <\/header>\n\n  <!-- ====================== HERO ====================== -->\n  <section id=\"top\" class=\"dark-hero\">\n    <span class=\"accent-tr\" aria-hidden=\"true\"><\/span>\n    <div class=\"sl-wrap hero-inner\">\n      <div class=\"hero-grid\">\n        <div class=\"reveal\">\n          <div class=\"eyebrow-line\">\n            <span class=\"dash\"><\/span>\n            <span class=\"txt\">KOMPLEKSOWA KSI\u0118GOWO\u015a\u0106 \u00b7 ONLINE W CA\u0141EJ POLSCE<\/span>\n          <\/div>\n          <h1 class=\"hero-title\">Porz\u0105dek w&nbsp;liczbach.<br><span class=\"em\">Spok\u00f3j w&nbsp;decyzjach.<\/span><\/h1>\n          <p class=\"hero-lead\">Prowadz\u0119 ksi\u0119gowo\u015b\u0107, podatki oraz kadry i&nbsp;p\u0142ace dla sp\u00f3\u0142ek, firm i&nbsp;organizacji pozarz\u0105dowych \u2014 w&nbsp;pe\u0142ni zdalnie, z&nbsp;dba\u0142o\u015bci\u0105 o&nbsp;ka\u017cdy szczeg\u00f3\u0142 i&nbsp;ponad 30-letnim do\u015bwiadczeniem.<\/p>\n          <div class=\"hero-actions\">\n            <a class=\"btn-cta-lg\" href=\"tel:+48600874611\">Um\u00f3w konsultacj\u0119 <span style=\"font-size:13px\">\u2192<\/span><\/a>\n            <span class=\"hero-note\">Zadzwo\u0144 \u00b7 +48&nbsp;600&nbsp;874&nbsp;611 \u00b7 lub <a href=\"mailto:kontakt@smartledger.pl\">napisz e-mail<\/a><\/span>\n          <\/div>\n        <\/div>\n        <div class=\"reveal\" data-reveal-delay=\"120\">\n          <div class=\"scope-card\">\n            <div class=\"scope-card-inner\">\n              <div class=\"scope-label\">ZAKRES W SKR\u00d3CIE<\/div>\n              <div class=\"scope-list serif\">\n                <div>Pe\u0142na ksi\u0119gowo\u015b\u0107 i&nbsp;KPiR<\/div>\n                <div>Kadry, p\u0142ace i&nbsp;ZUS<\/div>\n                <div>Podatki: PIT, CIT, VAT<\/div>\n                <div class=\"niche\">NGO i&nbsp;rozliczanie dotacji <span class=\"badge\">NISZA<\/span><\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div class=\"trust-strip\">\n        <span class=\"t\">COMARCH&nbsp;ERP&nbsp;OPTIMA<\/span>\n        <span class=\"dot\"><\/span>\n        <span class=\"t\">ZGODNO\u015a\u0106&nbsp;Z&nbsp;KSeF<\/span>\n        <span class=\"dot\"><\/span>\n        <span class=\"t\">E-FAKTURY&nbsp;\u00b7&nbsp;JPK<\/span>\n        <span class=\"dot\"><\/span>\n        <span class=\"t\">E-SPRAWOZDANIA<\/span>\n        <span class=\"dot\"><\/span>\n        <span class=\"t\">PE\u0141NA&nbsp;OBS\u0141UGA&nbsp;ONLINE<\/span>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ====================== US\u0141UGI ====================== -->\n  <section id=\"uslugi\" class=\"sec\">\n    <div class=\"sl-wrap\">\n      <div class=\"head-2col reveal\">\n        <div>\n          <div class=\"eyebrow\">ZAKRES US\u0141UG<\/div>\n          <h2 class=\"sec-title\">Wszystko, czego firma potrzebuje \u2014 w&nbsp;jednym miejscu.<\/h2>\n        <\/div>\n        <p class=\"head-intro\">Od bie\u017c\u0105cej ewidencji po sprawozdania i&nbsp;kontakt z&nbsp;urz\u0119dami. Zakres dobieram do formy prawnej i&nbsp;skali dzia\u0142alno\u015bci \u2014 elastycznie, bez sztywnych pakiet\u00f3w.<\/p>\n      <\/div>\n      <div class=\"services-grid\">\n        <div class=\"service reveal\"><div class=\"num\">01<\/div><h3 class=\"card-title\">Pe\u0142na ksi\u0119gowo\u015b\u0107<\/h3><p>Ksi\u0119gi handlowe dla sp\u00f3\u0142ek prawa handlowego, wi\u0119kszych podmiot\u00f3w i&nbsp;organizacji \u2014 bilans, rachunek zysk\u00f3w i&nbsp;strat, sprawozdania finansowe.<\/p><\/div>\n        <div class=\"service reveal\" data-reveal-delay=\"60\"><div class=\"num\">02<\/div><h3 class=\"card-title\">KPiR i&nbsp;rycza\u0142t<\/h3><p>Podatkowa ksi\u0119ga przychod\u00f3w i&nbsp;rozchod\u00f3w oraz ewidencja rycza\u0142towa dla jednoosobowych dzia\u0142alno\u015bci i&nbsp;sp\u00f3\u0142ek cywilnych.<\/p><\/div>\n        <div class=\"service reveal\" data-reveal-delay=\"120\"><div class=\"num\">03<\/div><h3 class=\"card-title\">Kadry i&nbsp;p\u0142ace<\/h3><p>Naliczanie wynagrodze\u0144, listy p\u0142ac, rozliczenia ZUS i&nbsp;pe\u0142na dokumentacja kadrowa \u2014 jako us\u0142uga zintegrowana z&nbsp;ksi\u0119gowo\u015bci\u0105.<\/p><\/div>\n        <div class=\"service reveal\"><div class=\"num\">04<\/div><h3 class=\"card-title\">Rozliczenia podatkowe<\/h3><p>PIT, CIT, VAT i&nbsp;VAT-UE, zaliczki oraz ulgi. Rejestry VAT, transakcje mi\u0119dzynarodowe i&nbsp;operacje walutowe.<\/p><\/div>\n        <div class=\"service reveal\" data-reveal-delay=\"60\"><div class=\"num\">05<\/div><h3 class=\"card-title\">Sprawozdania i&nbsp;audyty<\/h3><p>Sprawozdania finansowe, e-sprawozdania, udzia\u0142 w&nbsp;audytach oraz przygotowanie dokumentacji do kontroli podatkowej.<\/p><\/div>\n        <div class=\"service reveal\" data-reveal-delay=\"120\"><div class=\"num\">06<\/div><h3 class=\"card-title\">Wsparcie przy urz\u0119dach<\/h3><p>Reprezentacja i&nbsp;pomoc w&nbsp;kontaktach z&nbsp;urz\u0119dami oraz instytucjami kontrolnymi, bie\u017c\u0105ce informowanie o&nbsp;zmianach przepis\u00f3w.<\/p><\/div>\n      <\/div>\n      <p class=\"note-line reveal\"><span class=\"dash\"><\/span> Wycena zawsze indywidualna \u2014 dopasowana do realnego zakresu prac, bez ukrytych pozycji.<\/p>\n    <\/div>\n  <\/section>\n\n  <!-- ====================== NGO ====================== -->\n  <section id=\"ngo\" class=\"sec dark\">\n    <span class=\"accent-bl\" aria-hidden=\"true\"><\/span>\n    <div class=\"sl-wrap\">\n      <div class=\"ngo-grid\">\n        <div class=\"reveal\">\n          <div class=\"ngo-tags\">\n            <span class=\"tag-spec\">SPECJALIZACJA<\/span>\n            <span class=\"tag-mono\">NGO &amp; DOTACJE<\/span>\n          <\/div>\n          <h2 class=\"sec-title\">Ksi\u0119gowo\u015b\u0107 organizacji pozarz\u0105dowych i&nbsp;<span class=\"em\">rozliczanie dotacji<\/span>.<\/h2>\n          <p class=\"ngo-lead\" style=\"margin-top:24px\">Fundacje i&nbsp;stowarzyszenia rz\u0105dz\u0105 si\u0119 w\u0142asnymi zasadami \u2014 ksi\u0119gowo\u015b\u0107 projektowa, koszty kwalifikowane, rozdzia\u0142 dzia\u0142alno\u015bci statutowej i&nbsp;gospodarczej, raporty dla grantodawc\u00f3w. To obszar, w&nbsp;kt\u00f3rym czuj\u0119 si\u0119 najpewniej.<\/p>\n          <ul class=\"ngo-list\">\n            <li><span class=\"m\">\u2014<\/span> Pe\u0142na ksi\u0119gowo\u015b\u0107 fundacji i&nbsp;stowarzysze\u0144<\/li>\n            <li><span class=\"m\">\u2014<\/span> Ewidencja koszt\u00f3w kwalifikowanych w&nbsp;podziale na projekty<\/li>\n            <li><span class=\"m\">\u2014<\/span> Sprawozdawczo\u015b\u0107 i&nbsp;raporty dla instytucji finansuj\u0105cych<\/li>\n            <li><span class=\"m\">\u2014<\/span> Rozliczanie dotacji krajowych i&nbsp;unijnych<\/li>\n          <\/ul>\n        <\/div>\n        <!-- data-market: blok statystyk. Aby ukry\u0107, usu\u0144 ca\u0142y ten div. -->\n        <div class=\"reveal\" data-reveal-delay=\"120\" data-market=\"\">\n          <div class=\"stats-grid\">\n            <div class=\"stat-big\">\n              <div class=\"stat\">~10,1 tys.<\/div>\n              <div class=\"cap\">aktywnych organizacji pozarz\u0105dowych w&nbsp;wojew\u00f3dztwie ma\u0142opolskim<\/div>\n            <\/div>\n            <div class=\"stat-sm\">\n              <div class=\"stat\">400+<\/div>\n              <div class=\"cap\">NGO w&nbsp;powiecie o\u015bwi\u0119cimskim<\/div>\n            <\/div>\n            <div class=\"stat-sm\">\n              <div class=\"stat\">100%<\/div>\n              <div class=\"cap\">obs\u0142ugi mo\u017cliwej zdalnie<\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ====================== DLA KOGO ====================== -->\n  <section id=\"dlakogo\" class=\"sec warm\">\n    <div class=\"sl-wrap\">\n      <div class=\"reveal\" style=\"max-width:660px;margin-bottom:52px\">\n        <div class=\"eyebrow\">DLA KOGO<\/div>\n        <h2 class=\"sec-title\">Obs\u0142uguj\u0119 r\u00f3\u017cne podmioty \u2014 z&nbsp;t\u0105 sam\u0105 staranno\u015bci\u0105.<\/h2>\n      <\/div>\n      <div class=\"audience-grid\">\n        <div class=\"aud-card reveal\"><span class=\"tick\"><\/span><h3>Sp\u00f3\u0142ki prawa handlowego<\/h3><p>Z&nbsp;o.o., komandytowe, jawne \u2014 pe\u0142na ksi\u0119gowo\u015b\u0107.<\/p><\/div>\n        <div class=\"aud-card reveal\" data-reveal-delay=\"50\"><span class=\"tick\"><\/span><h3>M\u015aP<\/h3><p>Mikro, ma\u0142e i&nbsp;\u015brednie firmy z&nbsp;r\u00f3\u017cnych bran\u017c.<\/p><\/div>\n        <div class=\"aud-card reveal\" data-reveal-delay=\"100\"><span class=\"tick\"><\/span><h3>Jednoosobowe dzia\u0142alno\u015bci<\/h3><p>KPiR lub rycza\u0142t \u2014 elastycznie do skali.<\/p><\/div>\n        <div class=\"aud-card dark reveal\" data-reveal-delay=\"150\"><span class=\"tick\"><\/span><h3>Organizacje pozarz\u0105dowe<\/h3><p>Fundacje, stowarzyszenia, dotacje.<\/p><\/div>\n        <div class=\"aud-card reveal\" data-reveal-delay=\"200\"><span class=\"tick\"><\/span><h3>Osoby prywatne<\/h3><p>Roczne PIT, najem, inne \u017ar\u00f3d\u0142a przychod\u00f3w.<\/p><\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ====================== DLACZEGO MY ====================== -->\n  <section id=\"dlaczego\" class=\"sec\">\n    <div class=\"sl-wrap\">\n      <div class=\"head-2col reveal\" style=\"margin-bottom:54px\">\n        <div>\n          <div class=\"eyebrow\">DLACZEGO SMART LEDGER<\/div>\n          <h2 class=\"sec-title\">Nowoczesno\u015b\u0107 tam, gdzie inni dzia\u0142aj\u0105 tylko stacjonarnie.<\/h2>\n        <\/div>\n        <p class=\"head-intro\">Lokalne biura wci\u0105\u017c pracuj\u0105 wy\u0142\u0105cznie stacjonarnie i&nbsp;w&nbsp;sztywnych godzinach. Ja stawiam na pe\u0142n\u0105 dost\u0119pno\u015b\u0107 online i&nbsp;bezpo\u015brednie zaanga\u017cowanie w&nbsp;ka\u017cd\u0105 spraw\u0119.<\/p>\n      <\/div>\n      <div class=\"why-grid\">\n        <div class=\"why reveal\"><h3>Pe\u0142na obs\u0142uga zdalna<\/h3><p>Elektroniczny obieg dokument\u00f3w, platforma online, skany i&nbsp;e-faktury. Bez wo\u017cenia segregator\u00f3w \u2014 z&nbsp;dowolnego miejsca w&nbsp;Polsce.<\/p><\/div>\n        <div class=\"why reveal\" data-reveal-delay=\"60\"><h3>Wszystko w&nbsp;jednym miejscu<\/h3><p>Ksi\u0119gowo\u015b\u0107, podatki, kadry i&nbsp;p\u0142ace, dotacje i&nbsp;kontakt z&nbsp;urz\u0119dami \u2014 jeden partner, pe\u0142na ci\u0105g\u0142o\u015b\u0107 wsp\u00f3\u0142pracy.<\/p><\/div>\n        <div class=\"why reveal\" data-reveal-delay=\"120\"><h3>Elastyczne godziny<\/h3><p>Pracuj\u0119 tak\u017ce poza standardowymi godzinami \u2014 dopasowuj\u0119 si\u0119 do rytmu Twojej dzia\u0142alno\u015bci, nie odwrotnie.<\/p><\/div>\n        <div class=\"why reveal\"><h3>30+ lat do\u015bwiadczenia<\/h3><p>Ponad trzy dekady w&nbsp;ksi\u0119gowo\u015bci \u2014 od firm produkcyjnych i&nbsp;motoryzacyjnych po kancelarie i&nbsp;pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 sp\u00f3\u0142ek.<\/p><\/div>\n        <div class=\"why reveal\" data-reveal-delay=\"60\"><h3>Praca na Twoim systemie<\/h3><p>W&nbsp;razie potrzeby pracuj\u0119 bezpo\u015brednio na oprogramowaniu klienta \u2014 bez przenoszenia danych i&nbsp;zmiany przyzwyczaje\u0144 zespo\u0142u.<\/p><\/div>\n        <div class=\"why reveal\" data-reveal-delay=\"120\"><h3>Bezpo\u015brednie zaanga\u017cowanie<\/h3><p>Rozmawiasz wprost z&nbsp;osob\u0105 prowadz\u0105c\u0105 Twoje ksi\u0119gi. Indywidualne podej\u015bcie i&nbsp;odpowiedzialno\u015b\u0107 za ka\u017cdy szczeg\u00f3\u0142.<\/p><\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ====================== TECHNOLOGIA ====================== -->\n  <section id=\"technologia\" class=\"sec warm\">\n    <div class=\"sl-wrap\">\n      <div class=\"tech-grid\">\n        <div class=\"tech-copy reveal\">\n          <div class=\"eyebrow\">TECHNOLOGIA I NARZ\u0118DZIA<\/div>\n          <h2 class=\"sec-title\" style=\"margin-bottom:22px\">Automatyzacja zgodna z&nbsp;polskim prawem.<\/h2>\n          <p>Pracuj\u0119 na systemie Comarch ERP Optima \u2014 zgodnym z&nbsp;KSeF \u2014 i&nbsp;sprawnie poruszam si\u0119 w&nbsp;innych \u015brodowiskach ksi\u0119gowych. Dokumenty wymieniamy przez platform\u0119 online, dysk wsp\u00f3\u0142dzielony lub e-mail; papier skanuj\u0119 i&nbsp;archiwizuj\u0119.<\/p>\n          <p>Dzi\u0119ki temu e-faktury, JPK i&nbsp;e-sprawozdania dzia\u0142aj\u0105 p\u0142ynnie, a&nbsp;Ty masz bie\u017c\u0105cy wgl\u0105d w&nbsp;stan rozlicze\u0144.<\/p>\n        <\/div>\n        <div class=\"tech-cards reveal\" data-reveal-delay=\"100\">\n          <div class=\"tc dark\">\n            <div class=\"lbl\">SYSTEM G\u0141\u00d3WNY<\/div>\n            <div class=\"main\">Comarch ERP Optima<\/div>\n            <div class=\"sub\">zgodny z&nbsp;KSeF<\/div>\n          <\/div>\n          <div class=\"tc light\">\n            <div class=\"lbl\">POZOSTA\u0141E<\/div>\n            <div class=\"main\">Enova365 \u00b7 BPSC Impuls EVO<\/div>\n            <div class=\"sub\">ZUS P\u0142atnik \u00b7 MS Office<\/div>\n          <\/div>\n          <div class=\"tc light chips\">\n            <span class=\"chip\">KSeF<\/span>\n            <span class=\"chip\">E-FAKTURY<\/span>\n            <span class=\"chip\">JPK<\/span>\n            <span class=\"chip\">E-SPRAWOZDANIA<\/span>\n            <span class=\"chip\">PLATFORMA ONLINE<\/span>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ====================== O MNIE ====================== -->\n  <section id=\"omnie\" class=\"sec\">\n    <div class=\"sl-wrap\">\n      <div class=\"about-grid\">\n        <div class=\"reveal portrait-col\">\n          \n          <div class=\"about-tiles\">\n            <div class=\"tile dark\"><div class=\"tile-num\">30+<\/div><div class=\"tile-cap\">lat w&nbsp;zawodzie<\/div><\/div>\n            <div class=\"tile light\"><div class=\"tile-num\">2002<\/div><div class=\"tile-cap\">\u015bwiadectwo MF<\/div><\/div>\n          <\/div>\n        <\/div>\n        <div class=\"about-copy reveal\" data-reveal-delay=\"100\">\n          <div class=\"eyebrow\">O MNIE<\/div>\n          <h2 class=\"sec-title\" style=\"margin-bottom:22px\">Halina \u017bmudka \u2014 twarz i&nbsp;r\u0119ka stoj\u0105ca za ka\u017cd\u0105 ksi\u0119g\u0105.<\/h2>\n          <p>Smart Ledger to wynik ponad trzydziestu lat do\u015bwiadczenia w prowadzeniu kompleksowej ksi\u0119gowo\u015bci dla przedsi\u0119biorstw z r\u00f3\u017cnorodnych sektora rynku. Ca\u0142\u0105 t\u0119 wiedz\u0119 oddaj\u0119 dzi\u015b bezpo\u015brednio w r\u0119ce moich klient\u00f3w.<\/p>\n          <p class=\"last\">Ceni\u0119 dok\u0142adno\u015b\u0107, terminowo\u015b\u0107 i&nbsp;jasn\u0105 komunikacj\u0119. Wol\u0119 uprzedza\u0107 problemy, ni\u017c je gasi\u0107 \u2014 dlatego na bie\u017c\u0105co informuj\u0119 o&nbsp;zmianach przepis\u00f3w, kt\u00f3re dotycz\u0105 Twojej dzia\u0142alno\u015bci.<\/p>\n \n<\/div><\/div>\n     <\/section>\n\n  <!-- ====================== PROCES ====================== -->\n  <section id=\"proces\" class=\"sec dark\">\n    <div class=\"sl-wrap\">\n      <div class=\"reveal\" style=\"max-width:660px;margin-bottom:56px\">\n        <div class=\"eyebrow\">JAK ZACZYNAMY<\/div>\n        <h2 class=\"sec-title\">Wsp\u00f3\u0142praca w&nbsp;czterech prostych krokach.<\/h2>\n      <\/div>\n      <div class=\"steps-grid\">\n        <div class=\"step reveal\"><div class=\"step-num\">01<\/div><h3>Konsultacja<\/h3><p>Niezobowi\u0105zuj\u0105ca rozmowa \u2014 telefon lub online. 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Najszybciej wyja\u015bnimy to w&nbsp;kr\u00f3tkiej rozmowie.<\/p>\n          <a class=\"btn-dark\" href=\"tel:+48600874611\">Um\u00f3w konsultacj\u0119 <span class=\"arrow\">\u2192<\/span><\/a>\n        <\/div>\n        <div class=\"faq-list reveal\" data-reveal-delay=\"100\">\n          <!-- Pierwsza pozycja domy\u015blnie otwarta (aria-expanded=\"true\") -->\n          <div class=\"faq-item\">\n            <button class=\"faq-q\" aria-expanded=\"true\"><span class=\"q\">Czy obs\u0142uga odbywa si\u0119 w&nbsp;pe\u0142ni zdalnie?<\/span><span class=\"sign\">\u2013<\/span><\/button>\n            <div class=\"faq-a\"><div class=\"faq-a-inner\"><p>Tak. Dokumenty wymieniamy przez platform\u0119 online, dysk wsp\u00f3\u0142dzielony lub e-mail, a&nbsp;faktury obs\u0142uguj\u0119 elektronicznie. Mo\u017cemy te\u017c spotka\u0107 si\u0119 stacjonarnie w&nbsp;powiecie o\u015bwi\u0119cimskim lub u&nbsp;Ciebie w&nbsp;firmie \u2014 jak wolisz.<\/p><\/div><\/div>\n          <\/div>\n          <div class=\"faq-item\">\n            <button class=\"faq-q\" aria-expanded=\"false\"><span class=\"q\">Jak wygl\u0105da wycena? Czy jest cennik?<\/span><span class=\"sign\">+<\/span><\/button>\n            <div class=\"faq-a\"><div class=\"faq-a-inner\"><p>Wycena jest zawsze indywidualna i&nbsp;ustalana po kr\u00f3tkiej rozmowie. Nie publikuj\u0119 sztywnego cennika, bo cena zale\u017cy od formy prawnej, liczby dokument\u00f3w i&nbsp;realnego zakresu prac \u2014 dzi\u0119ki temu p\u0142acisz za to, czego faktycznie potrzebujesz.<\/p><\/div><\/div>\n          <\/div>\n          <div class=\"faq-item\">\n            <button class=\"faq-q\" aria-expanded=\"false\"><span class=\"q\">Czy rozliczasz dotacje i&nbsp;organizacje pozarz\u0105dowe?<\/span><span class=\"sign\">+<\/span><\/button>\n            <div class=\"faq-a\"><div class=\"faq-a-inner\"><p>To moja specjalizacja. Prowadz\u0119 pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 fundacji i&nbsp;stowarzysze\u0144, ewidencj\u0119 koszt\u00f3w kwalifikowanych w&nbsp;podziale na projekty oraz przygotowuj\u0119 raporty i&nbsp;rozliczenia dla instytucji finansuj\u0105cych \u2014 krajowych i&nbsp;unijnych.<\/p><\/div><\/div>\n          <\/div>\n          <div class=\"faq-item\">\n            <button class=\"faq-q\" aria-expanded=\"false\"><span class=\"q\">Czy mog\u0119 pracowa\u0107 na swoim systemie ksi\u0119gowym?<\/span><span class=\"sign\">+<\/span><\/button>\n            <div class=\"faq-a\"><div class=\"faq-a-inner\"><p>Tak. W&nbsp;razie potrzeby pracuj\u0119 bezpo\u015brednio na oprogramowaniu klienta, bez przenoszenia danych i&nbsp;zmiany przyzwyczaje\u0144 zespo\u0142u. Na co dzie\u0144 korzystam z&nbsp;Comarch ERP Optima (zgodnego z&nbsp;KSeF), znam te\u017c Enova365 i&nbsp;BPSC Impuls EVO.<\/p><\/div><\/div>\n          <\/div>\n          <div class=\"faq-item\">\n            <button class=\"faq-q\" aria-expanded=\"false\"><span class=\"q\">Jakie dokumenty s\u0105 potrzebne na start?<\/span><span class=\"sign\">+<\/span><\/button>\n            <div class=\"faq-a\"><div class=\"faq-a-inner\"><p>Na pierwsz\u0105 rozmow\u0119 nie potrzebujesz niczego. Po ustaleniu wsp\u00f3\u0142pracy poprosz\u0119 o&nbsp;podstawowe dane firmy, pe\u0142nomocnictwa do urz\u0119d\u00f3w oraz dotychczasow\u0105 dokumentacj\u0119 ksi\u0119gow\u0105 \u2014 ca\u0142\u0105 list\u0119 przeka\u017c\u0119 i&nbsp;przeprowadz\u0119 Ci\u0119 przez przej\u0119cie ksi\u0105g.<\/p><\/div><\/div>\n          <\/div>\n          <div class=\"faq-item\">\n            <button class=\"faq-q\" aria-expanded=\"false\"><span class=\"q\">Jaki jest zasi\u0119g dzia\u0142ania i&nbsp;formy p\u0142atno\u015bci?<\/span><span class=\"sign\">+<\/span><\/button>\n            <div class=\"faq-a\"><div class=\"faq-a-inner\"><p>Stacjonarnie obs\u0142uguj\u0119 powiat o\u015bwi\u0119cimski i&nbsp;okolice (Ma\u0142opolska, \u015al\u0105sk), a&nbsp;zdalnie \u2014 ca\u0142\u0105 Polsk\u0119, bez ogranicze\u0144. P\u0142atno\u015b\u0107 realizujemy przelewem lub got\u00f3wk\u0105.<\/p><\/div><\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- ====================== KONTAKT ====================== -->\n  <section id=\"kontakt\" class=\"dark\">\n    <span class=\"accent-tc\" aria-hidden=\"true\"><\/span>\n    <div class=\"sl-wrap\">\n      <div class=\"contact-head reveal\">\n        <div class=\"eyebrow\">KONTAKT<\/div>\n        <h2 class=\"contact-title\">Porozmawiajmy o&nbsp;Twojej ksi\u0119gowo\u015bci.<\/h2>\n        <p>Pierwsza rozmowa jest niezobowi\u0105zuj\u0105ca. 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