{"id":12638,"date":"2023-11-22T08:00:00","date_gmt":"2023-11-22T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12638"},"modified":"2026-01-16T19:19:51","modified_gmt":"2026-01-16T18:19:51","slug":"ucet-213-jak-uctovat-o-ceninach","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/ucet-213-jak-uctovat-o-ceninach\/","title":{"rendered":"\u00da\u010det 213 &#8211; Jak \u00fa\u010dtovat o cenin\u00e1ch?"},"content":{"rendered":"<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed cenin<\/h2>\n<p>Ceniny zahrnuj\u00ed zejm\u00e9na n\u00e1sleduj\u00edc\u00ed polo\u017eky:<\/p>\n<ul>\n<li>po\u0161tovn\u00ed zn\u00e1mky,<\/li>\n<li>d\u00e1lni\u010dn\u00ed zn\u00e1mky,<\/li>\n<li>kolky (od roku 2024 zru\u0161eny),<\/li>\n<li>j\u00edzdenky,<\/li>\n<li>telefonn\u00ed karty,<\/li>\n<li>stravenky.<\/li>\n<\/ul>\n<p>O cenin\u00e1ch se \u00fa\u010dtuje v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy, konkr\u00e9tn\u011b v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 21 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pokladn\u011b, n<strong>ej\u010dast\u011bji na \u00fa\u010dtu 213 \u2013 Ceniny<\/strong>. Proto\u017ee jsou ceniny aktivem \u00fa\u010detn\u00ed jednotky, <strong>\u00fa\u010dtuje se o po\u0159\u00edzen\u00ed cenin na vrub (MD) \u00fa\u010dtu 213 \u2013 Ceniny, o \u00fabytku ve prosp\u011bch (D) tohoto \u00fa\u010dtu<\/strong>.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed cenin<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>V\u00fddajov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Po\u0159\u00edzen\u00ed cenin<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<td>\n<p>211<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Pou\u017eit\u00ed cenin pro provozn\u00ed \u010dinnost firmy<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 1.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>5xx (r\u016fzn\u00e9 \u00fa\u010dty)<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159i <strong>\u00fa\u010dtov\u00e1n\u00ed o po\u0159\u00edzen\u00ed cenin je mo\u017en\u00e9 pou\u017e\u00edt \u201ezprost\u0159edkuj\u00edc\u00ed\u201c \u00fa\u010det 261 \u2013 Pen\u00edze na cest\u011b<\/strong>, pokud z\u0159\u00edd\u00edme samostatnou \u0159adu \u00fa\u010detn\u00edch doklad\u016f pro p\u0159\u00edr\u016fstek a \u00fabytek cenin. Potom by po\u0159\u00edzen\u00ed cenin bylo n\u00e1sleduj\u00edc\u00ed:<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed cenin a p\u0159\u00edr\u016fstku cenin<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>V\u00fddajov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Po\u0159\u00edzen\u00ed cenin<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>261<\/p>\n<\/td>\n<td>\n<p>211<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>P\u0159\u00edjmov\u00fd doklad \u2013 p\u0159\u00edr\u016fstek cenin<\/p>\n<\/td>\n<td>\n<p>P\u0159\u00edr\u016fstek cenin\u00a0<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<td>\n<p>261<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed jednotliv\u00fdch druh\u016f cenin\u00a0<\/h2>\n<p>O jednotliv\u00fdch druz\u00edch cenin \u00fa\u010dtujeme na ji\u017e zm\u00edn\u011bn\u00e9m <strong>\u00fa\u010dtu 213 \u2013 Ceniny, av\u0161ak s\u00a0vyu\u017eit\u00edm analytick\u00e9 evidence dle jednotliv\u00fdch druh\u016f a p\u0159\u00edpadn\u011b i um\u00edst\u011bn\u00ed<\/strong>. V\u00a0p\u0159\u00edpad\u011b pou\u017eit\u00ed (spot\u0159eby) cenin se \u00fa\u010dtuje v\u00a0z\u00e1vislosti na d\u016fvodu a zp\u016fsobu pou\u017eit\u00ed, tj.:<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed jednotliv\u00fdch druh\u016f cenin<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Spot\u0159eba po\u0161tovn\u00edch zn\u00e1mek pro administrativu<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 \u00a0 500,&#8211;<\/p>\n<\/td>\n<td>\n<p>518 (Ostatn\u00ed slu\u017eby)<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Spot\u0159eba d\u00e1lni\u010dn\u00edch zn\u00e1mek<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 3.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>538 (Ostatn\u00ed dan\u011b a poplatky)<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Spot\u0159eba kolk\u016f pro provozn\u00ed \u010dinnost firmy<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 1.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>538<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Spot\u0159eba j\u00edzdenek na pracovn\u00ed cestu<\/p>\n<\/td>\n<td>\n<p>K\u010d\u00a0 \u00a0 \u00a0 200,&#8211;<\/p>\n<\/td>\n<td>\n<p>512 (Cestovn\u00e9)<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Spot\u0159eba telefonn\u00edch karet<\/p>\n<\/td>\n<td>\n<p>K\u010d\u00a0 \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>518<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>V\u00fddej stravenek zam\u011bstnanc\u016fm<\/p>\n<\/td>\n<td>\n<p>K\u010d\u00a0 \u00a0 1.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>527 (Z\u00e1konn\u00e9 soci\u00e1ln\u00ed n\u00e1klady)<\/p>\n<p>528 (Ostatn\u00ed soci\u00e1ln\u00ed n\u00e1klady)<\/p>\n<p>335 (Pohled\u00e1vky v\u016f\u010di zam\u011bstnanc\u016fm)<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_12643\" aria-describedby=\"caption-attachment-12643\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12643\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/ukazka-nakupu-cenin-v-hotovosti-1024x855.png\" alt=\"Uk\u00e1zka n\u00e1kupu cenin v\u00a0hotovosti v\u00a0hodnot\u011b K\u010d 2.000,-- \u00fa\u010dtovan\u00e9 213 \/ 211\" width=\"1024\" height=\"855\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/ukazka-nakupu-cenin-v-hotovosti-1024x855.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/ukazka-nakupu-cenin-v-hotovosti-300x251.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/ukazka-nakupu-cenin-v-hotovosti-150x125.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/ukazka-nakupu-cenin-v-hotovosti-768x641.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/ukazka-nakupu-cenin-v-hotovosti.png 1032w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12643\" class=\"wp-caption-text\">Uk\u00e1zka n\u00e1kupu cenin v\u00a0hotovosti v\u00a0hodnot\u011b K\u010d 2.000,&#8211; \u00fa\u010dtovan\u00e9 213 \/ 211<\/figcaption><\/figure>\n<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed inventarizace cenin<\/h2>\n<p>O pohybu cenin dle jednotliv\u00fdch druh\u016f je nutn\u00e9 v\u00e9st operativn\u00ed evidenci. K\u00a0rozvahov\u00e9mu dni je nutn\u00e9 prov\u00e9st tzv. inventarizaci cenin. Prvn\u00ed f\u00e1z\u00ed je proveden\u00ed tzv. inventury, tj. zji\u0161t\u011bn\u00ed skute\u010dn\u00e9ho stavu cenin. Na z\u00e1klad\u011b proveden\u00e9 inventury se vyhotov\u00ed tzv. inventurn\u00ed soupis, jeho\u017e obsah je definov\u00e1n z\u00e1konem \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n<p>Druhou f\u00e1z\u00ed je porovn\u00e1n\u00ed skute\u010dn\u00e9ho stavu cenin se stavem v\u00a0\u00fa\u010detnictv\u00ed, tj. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu\/\">proveden\u00ed inventarizace<\/a>. V\u00fdsledkem inventarizace m\u016f\u017ee b\u00fdt nulov\u00fd inventariza\u010dn\u00ed rozd\u00edl, inventariza\u010dn\u00ed schodek (manko) \u010di inventariza\u010dn\u00ed p\u0159ebytek. O inventariza\u010dn\u00edch rozd\u00edlech \u00fa\u010dtujeme v\u00fdsledkov\u011b s\u00a0vyu\u017eit\u00edm \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (569 \u2013 Manka a \u0161kody z\u00a0finan\u010dn\u00ed \u010dinnosti) a \u00fa\u010dtov\u00e9 skupiny 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (668 \u2013 Ostatn\u00ed finan\u010dn\u00ed v\u00fdnosy).<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed inventarizace cenin<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Inventariza\u010dn\u00ed schodek (manko) na cenin\u00e1ch<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>569<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Inventariza\u010dn\u00ed p\u0159ebytek na cenin\u00e1ch<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 1.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>213<\/p>\n<\/td>\n<td>\n<p>668<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>O cenin\u00e1ch se <strong>\u00fa\u010dtuje v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy, \u00fa\u010dtov\u00e9 skupin\u011b 21 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pokladn\u011b, nej\u010dast\u011bji na \u00fa\u010dtu 213 \u2013 Ceniny, a to v\u00a0\u010dlen\u011bn\u00ed pomoc\u00ed analytick\u00e9 evidence dle jednotliv\u00fdch druh\u016f cenin<\/strong>. Pou\u017eit\u00ed cenin se za\u00fa\u010dtuje v\u00a0z\u00e1vislosti na d\u016fvodu spot\u0159eby. Stejn\u011b jako ostatn\u00ed aktiva podl\u00e9haj\u00ed i ceniny inventarizaci k\u00a0rozvahov\u00e9mu dni, tj. ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak na \u00fa\u010dtov\u00e1n\u00ed cenin Ceniny zahrnuj\u00ed zejm\u00e9na n\u00e1sleduj\u00edc\u00ed polo\u017eky: po\u0161tovn\u00ed zn\u00e1mky, d\u00e1lni\u010dn\u00ed zn\u00e1mky, kolky (od roku 2024 zru\u0161eny), j\u00edzdenky, telefonn\u00ed karty, stravenky. O cenin\u00e1ch se &#8230;<\/p>\n","protected":false},"author":12,"featured_media":12639,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,364,332],"class_list":["post-12638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-uctovani-financniho-majetku","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12638"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12638\/revisions"}],"predecessor-version":[{"id":18457,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12638\/revisions\/18457"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12639"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}