{"id":12648,"date":"2025-02-12T14:31:34","date_gmt":"2025-02-12T13:31:34","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12648"},"modified":"2025-08-03T16:11:17","modified_gmt":"2025-08-03T14:11:17","slug":"ucet-34-jak-uctovat-dane-a-dotace-v-praxi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/ucet-34-jak-uctovat-dane-a-dotace-v-praxi\/","title":{"rendered":"\u00da\u010det 34 – Jak \u00fa\u010dtovat dan\u011b a dotace v praxi?"},"content":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed dan\u00ed<\/h2>\n

Pro \u00fa\u010dtov\u00e1n\u00ed da\u0148ov\u00fdch povinnost\u00ed je z\u00a0rozvahov\u00e9ho hlediska vyhrazena \u00fa\u010dtov\u00e1 skupina 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed<\/strong>. V\u00a0z\u00e1sad\u011b se jedn\u00e1 o rozvahov\u00e9 \u00fa\u010dty pasivn\u00ed, tzn. p\u0159\u00edr\u016fstky se \u00fa\u010dtuj\u00ed ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f, \u00fabytky na vrub (MD). V\u00a0p\u0159\u00edpad\u011b p\u0159\u00edm\u00fdch dan\u00ed se p\u0159edpis da\u0148ov\u00e9 povinnosti \u00fa\u010dtuje souvzta\u017en\u011b s\u00a0n\u00e1kladov\u00fdm \u00fa\u010dtem 5. \u00fa\u010dtov\u00e9 skupiny. Pokud se jedn\u00e1 o nep\u0159\u00edmou da\u0148, konkr\u00e9tn\u011b da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, da\u0148ov\u00e1 povinnost (vlastn\u00ed da\u0148ov\u00e1 povinnost nebo nadm\u011brn\u00fd odpo\u010det) se \u201evybilancuje\u201c rozvahov\u00fdm zp\u016fsobem souvzta\u017en\u011b s\u00a0\u00fahradou ve vztahu ke spr\u00e1vci dan\u011b.\u00a0<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed dan\u00ed<\/h3>\n\n\n\n\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Text<\/p>\n<\/td>\n

\n

\u010c\u00e1stka<\/p>\n<\/td>\n

\n

MD<\/p>\n<\/td>\n

\n

D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159edpis dan\u011b z\u00a0p\u0159\u00edjm\u016f \u00fa\u010detn\u00ed jednotky<\/p>\n<\/td>\n

\n

61 000 K\u010d<\/p>\n<\/td>\n

\n

591<\/p>\n<\/td>\n

\n

341<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Sr\u00e1\u017eka dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti<\/p>\n<\/td>\n

\n

11 000 K\u010d<\/p>\n<\/td>\n

\n

331<\/p>\n<\/td>\n

\n

342<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

\u00dahrada vlastn\u00ed da\u0148ov\u00e9 povinnosti spr\u00e1vci dan\u011b<\/p>\n<\/td>\n

\n

14 000 K\u010d<\/p>\n<\/td>\n

\n

343<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

\u00dahrada nadm\u011brn\u00e9ho odpo\u010dtu od spr\u00e1vce dan\u011b\u00a0<\/p>\n<\/td>\n

\n

22 000 K\u010d<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n

\n

343<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159epis silni\u010dn\u00ed dan\u011b<\/p>\n<\/td>\n

\n

9 000 K\u010d<\/p>\n<\/td>\n

\n

531<\/p>\n<\/td>\n

\n

345<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159edpis dan\u011b z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/p>\n<\/td>\n

\n

7 000 K\u010d<\/p>\n<\/td>\n

\n

532<\/p>\n<\/td>\n

\n

345<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Jak na \u00fa\u010dtov\u00e1n\u00ed dotac\u00ed<\/h2>\n

P\u0159i \u00fa\u010dtov\u00e1n\u00ed dotac\u00ed je z\u00e1sadn\u00ed vyu\u017eit\u00ed \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed, v\u00a0praxi nej\u010dast\u011bji \u00fa\u010dt\u016f 346 \u2013 Dotace ze st\u00e1tn\u00edho rozpo\u010dtu a 347 \u2013 Ostatn\u00ed dotace. Jedn\u00e1 se o rozvahov\u00e9 pasivn\u00ed \u00fa\u010dty, kter\u00e9 p\u0159edstavuj\u00ed povinnost vyu\u017e\u00edt z\u00edskanou dotaci ke stanoven\u00e9mu \u00fa\u010delu. To znamen\u00e1, \u017ee vznik povinnosti pou\u017e\u00edt dotace ke stanoven\u00e9mu \u00fa\u010delu se \u00fa\u010detn\u011b zachyt\u00ed ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 34, \u010derp\u00e1n\u00ed dotace na vrub t\u00e9to \u00fa\u010dtov\u00e9 skupiny.<\/p>\n

Je nutn\u00e9 rozli\u0161ovat t\u0159i typy dotac\u00ed: provozn\u00ed (ke kryt\u00ed provozn\u00edch n\u00e1klad\u016f), finan\u010dn\u00ed (ke kryt\u00ed finan\u010dn\u00edch n\u00e1klad\u016f) a investi\u010dn\u00ed (na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku).<\/p>\n\n

\n

St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n <\/div>\n \n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed dotac\u00ed<\/h3>\n\n\n\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Text<\/p>\n<\/td>\n

\n

\u010c\u00e1stka<\/p>\n<\/td>\n

\n

MD<\/p>\n<\/td>\n

\n

D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159\u00edslib dotace<\/p>\n<\/td>\n

\n

140 000 K\u010d<\/p>\n<\/td>\n

\n

378<\/p>\n<\/td>\n

\n

346<\/p>\n<\/td>\n<\/tr>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

Z\u00edsk\u00e1n\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f<\/p>\n<\/td>\n

\n

140 000 K\u010d<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n

\n

378<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

\u010cerp\u00e1n\u00ed provozn\u00ed dotace<\/p>\n<\/td>\n

\n

140 000 K\u010d<\/p>\n<\/td>\n

\n

346<\/p>\n<\/td>\n

\n

648<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

\u010cerp\u00e1n\u00ed finan\u010dn\u00ed dotace\u00a0<\/p>\n<\/td>\n

\n

140 000 K\u010d<\/p>\n<\/td>\n

\n

346<\/p>\n<\/td>\n

\n

668<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

\u010cerp\u00e1n\u00ed investi\u010dn\u00ed dotace<\/p>\n<\/td>\n

\n

140 000 K\u010d<\/p>\n<\/td>\n

\n

346<\/p>\n<\/td>\n

\n

041, 042<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"Uk\u00e1zka
Uk\u00e1zka \u00fa\u010dtov\u00e1n\u00ed \u010derp\u00e1n\u00ed dotace pomoc\u00ed intern\u00edho dokladu. Uvnit\u0159 dokladu m\u016f\u017eeme vyu\u017e\u00edt volby \u010dinnosti, kde lze v\u00e9st seznam dotac\u00ed a pro dan\u00e9 \u00fa\u010dtov\u00e1n\u00ed vyb\u00edrat spr\u00e1vn\u00e9 rozd\u011blen\u00ed. Pomoc\u00ed \u010dinnosti lze jednodu\u0161eji inventarizovat konkr\u00e9tn\u00ed dotace a sledovat jejich pr\u016fb\u011bh \u00fa\u010dtov\u00e1n\u00ed.<\/figcaption><\/figure>\n

Video – \u00da\u010det 34 – Jak \u00fa\u010dtovat dan\u011b a dotace v praxi?<\/strong><\/h2>\n

Shrnut\u00ed<\/strong><\/h2>\n

P\u0159i \u00fa\u010dtov\u00e1n\u00ed da\u0148ov\u00fdch povinnost\u00ed a dotac\u00ed se pou\u017e\u00edv\u00e1 \u00fa\u010dtov\u00e1 t\u0159\u00edda 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, konkr\u00e9tn\u011b \u00fa\u010dtov\u00e1 skupina 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed. Obecn\u011b lze konstatovat, \u017ee \u00fa\u010dty t\u00e9to \u00fa\u010dtov\u00e9 skupiny jsou z\u00a0pohledu da\u0148ov\u00fdch povinnost\u00ed v\u011bt\u0161inou pova\u017eov\u00e1ny za rozvahov\u00e9 pasivn\u00ed, pokud nen\u00ed kone\u010dn\u00fd z\u016fstatek \u00fa\u010dtu pova\u017eov\u00e1n za pohled\u00e1vku v\u016f\u010di st\u00e1tn\u00edm org\u00e1n\u016fm. V\u00a0t\u00e9to \u00fa\u010dtov\u00e9 skupin\u011b se \u00fa\u010dtuje tak\u00e9 o vzniku povinnosti vyu\u017eit\u00ed p\u0159isl\u00edben\u00fdch dotac\u00ed ke stanoven\u00fdm \u00fa\u010del\u016fm a jejich n\u00e1sledn\u00e9m \u010derp\u00e1n\u00ed. Dotace se rozli\u0161uj\u00ed do t\u0159\u00ed skupin (provozn\u00ed, finan\u010dn\u00ed a investi\u010dn\u00ed) a ve vazb\u011b na tuto skute\u010dnost se o jejich \u010derp\u00e1n\u00ed \u00fa\u010dtuje odpov\u00eddaj\u00edc\u00edm zp\u016fsobem.\u00a0<\/p>\n

Jak \u00fa\u010dtovat dan\u011b a dotace v Money S3<\/h3>\n

Pro \u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edm\u00fdch dan\u00ed v Money S3 vyu\u017eijete z\u00e1vazkov\u00fd doklad<\/strong>. N\u00e1sledn\u011b z\u00e1vazek uhrad\u00edte a pro\u00fa\u010dtujete p\u0159\u00edslu\u0161n\u00fdm \u00fa\u010detn\u00edm dokladem. U nep\u0159\u00edm\u00fdch dan\u00ed, jako je DPH, \u00fa\u010dtujete p\u0159i platb\u011b dan\u00e9ho z\u00e1vazku.<\/p>\n

Aby bylo \u00fa\u010dtov\u00e1n\u00ed co nejjednodu\u0161\u0161\u00ed, v p\u0159edkontaci vyberete spr\u00e1vn\u00e9 za\u00fa\u010dtov\u00e1n\u00ed dan\u011b rovnou ze seznamu<\/strong>.<\/p>\n

P\u0159i \u00fa\u010dtov\u00e1n\u00ed dotac\u00ed vyu\u017eijete intern\u00ed doklady<\/strong>. V nich za\u00fa\u010dtujete p\u0159\u00edslib dotace i jej\u00ed \u010derp\u00e1n\u00ed.<\/p>\n

Nav\u00edc m\u016f\u017eete vyu\u017e\u00edt takzvan\u00e9 kontroln\u00ed prom\u011bnn\u00e9, kter\u00e9 v\u00e1m usnadn\u00ed sledov\u00e1n\u00ed a inventarizaci dotac\u00ed<\/strong>.<\/p>\n

P\u0159i \u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed plat\u00ed, \u017ee p\u0159i v\u00fdb\u011bru p\u0159edkontace Money S3 automaticky dopln\u00ed spr\u00e1vn\u00e9 \u00fa\u010dty M\u00e1 d\u00e1ti, resp. Dal<\/strong>. D\u00edky tomu v\u00e1m u\u0161et\u0159\u00ed \u010das a z\u00e1rove\u0148 se vyhnete zbyte\u010dn\u00fdm chyb\u00e1m.<\/p>\n

P\u0159esv\u011bd\u010dte se o tom i vy a vyzkou\u0161ejte si Money S3 zdarma<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed dan\u00ed Pro \u00fa\u010dtov\u00e1n\u00ed da\u0148ov\u00fdch povinnost\u00ed je z\u00a0rozvahov\u00e9ho hlediska vyhrazena \u00fa\u010dtov\u00e1 skupina 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed. V\u00a0z\u00e1sad\u011b se jedn\u00e1 o rozvahov\u00e9 …<\/p>\n","protected":false},"author":12,"featured_media":12649,"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":[58,400,218,378,362,332],"class_list":["post-12648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetnictvi-a-danove-evidence-v-money-s3","tag-uctovani-zuctovacich-vztahu","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12648","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=12648"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12648\/revisions"}],"predecessor-version":[{"id":17783,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12648\/revisions\/17783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12649"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}