{"id":12727,"date":"2025-03-12T14:32:41","date_gmt":"2025-03-12T13:32:41","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12727"},"modified":"2025-03-12T14:32:43","modified_gmt":"2025-03-12T13:32:43","slug":"predkontace-v-praktickych-prikladech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/predkontace-v-praktickych-prikladech\/","title":{"rendered":"P\u0159edkontace v praktick\u00fdch p\u0159\u00edkladech"},"content":{"rendered":"<h2>Co je p\u0159edkontace<\/h2>\n<p>P\u0159edkontace je \u00fa\u010detn\u00ed proces, pomoc\u00ed kter\u00e9ho <strong>zaznamen\u00e1te transakce do \u00fa\u010detnictv\u00ed je\u0161t\u011b p\u0159ed ofici\u00e1ln\u00edm z\u00fa\u010dtov\u00e1n\u00edm<\/strong>, tedy \u00fa\u010detn\u00ed z\u00e1v\u011brkou. Slou\u017e\u00ed k jednodu\u0161\u0161\u00edmu za\u00fa\u010dtov\u00e1n\u00ed a udr\u017eov\u00e1n\u00ed p\u0159esn\u00fdch a aktu\u00e1ln\u00edch \u00fa\u010detn\u00edch z\u00e1znam\u016f.<\/p>\n<p>D\u00edky p\u0159edkontac\u00edm m\u016f\u017eete sledovat firemn\u00ed<strong> cash flow <\/strong>a l\u00e9pe tak \u0159\u00eddit finance i v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>P\u0159edkontace m\u016f\u017eete definovat t\u0159eba pro skladov\u00e9 polo\u017eky nebo skupiny produkt\u016f, v \u00fa\u010detn\u00edm programu jsou z\u00e1kladn\u00ed p\u0159edkontace zpravidla p\u0159eddefinovan\u00e9. Ur\u010duj\u00ed, na jak\u00fd \u00fa\u010det se konkr\u00e9tn\u00ed doklad pozd\u011bji za\u00fa\u010dtuje a obsahuj\u00ed:<\/p>\n<ul>\n<li>n\u00e1zev a popis s \u00fa\u010delem p\u0159edkontace,<\/li>\n<li>\u00fa\u010det z \u00fa\u010detn\u00ed osnovy pro stranu \u201eM\u00e1 d\u00e1ti\u201c (MD)<\/li>\n<li>a \u00fa\u010det pro stranu \u201eDal\u201c (D).<\/li>\n<\/ul>\n<p>Pokud pak do \u00fa\u010detn\u00edho programu zad\u00e1v\u00e1te doklady, nemus\u00edte si pamatovat \u010d\u00edsla \u00fa\u010dt\u016f, ale <strong>sta\u010d\u00ed nastavit spr\u00e1vnou p\u0159edkontaci<\/strong> a software u\u017e s\u00e1m dohled\u00e1 a nastav\u00ed \u00fa\u010dty, na kter\u00e9 polo\u017eku za\u00fa\u010dtovat.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: Z\u00e1sada periodicitiy, kompenzace, opatrnosti\u2026\u00a0 zn\u00e1te <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu\/\">z\u00e1sady veden\u00ed \u00fa\u010detnictv\u00ed<\/a>?<\/p>\n<\/div>\n<h2>Jak \u00fa\u010dtovat p\u0159edkontace v praktick\u00fdch p\u0159\u00edkladech<\/h2>\n<p>\u00da\u010dtov\u00e1n\u00ed p\u0159edkontac\u00ed znamen\u00e1, \u017ee se finan\u010dn\u00ed transakce zaznamen\u00e1vaj\u00ed na tzv. p\u0159edkonta\u010dn\u00edch (n\u011bkdy tak\u00e9 do\u010dasn\u00fdch) \u00fa\u010dtech.<\/p>\n<p>Jak to funguje v praxi:<\/p>\n<ul>\n<li><strong>Zalo\u017e\u00edte p\u0159edkonta\u010dn\u00ed \u00fa\u010dty<\/strong>, kter\u00e9 slou\u017e\u00ed k evidenci p\u0159edkontac\u00ed. T\u0159eba: \u201eP\u0159edkontace na n\u00e1kupy\u201c \u010di \u201eP\u0159edkontace na prodeje\u201c. U v\u011bt\u0161iny \u00fa\u010detn\u00edch program\u016f najdete p\u0159edkontace automaticky nastaven\u00e9.<\/li>\n<li><strong>Zaznamen\u00e1te transakce v \u00fa\u010detnictv\u00ed<\/strong>, co\u017e zahrnuje vytvo\u0159en\u00ed \u00fa\u010detn\u00edho dokladu o transakci (v\u010detn\u011b detail\u016f jako je popis, datum, \u010d\u00e1stka a \u00fa\u010det, na kter\u00fd m\u00e1 b\u00fdt transakce zaznamen\u00e1na).<\/li>\n<li><strong>Zaznamen\u00e1n\u00ed p\u0159edkontace<\/strong> \u2013 program provede debetn\u00ed \u010di kreditn\u00ed z\u00e1znam, debet p\u0159edstavuje zv\u00fd\u0161en\u00ed p\u0159edkonta\u010dn\u00edho \u00fa\u010dtu a kredit jeho sn\u00ed\u017een\u00ed.<\/li>\n<li><strong>Uz\u00e1v\u011brkov\u00e9 zpracov\u00e1n\u00ed<\/strong> \u2013 v\u0161echny p\u0159edkontace se p\u0159evedou na p\u0159\u00edslu\u0161n\u00e9 \u00fa\u010dty.<\/li>\n<\/ul>\n<p>Pro p\u0159edstavu uv\u00e1d\u00edme p\u00e1r uk\u00e1zkov\u00fdch p\u0159\u00edklad\u016f:<\/p>\n<ol>\n<li>P\u0159edstavte si, \u017ee ve firm\u011b<strong> nakoup\u00edte zbo\u017e\u00ed<\/strong> v hodnot\u011b 5 000 K\u010d na \u00fav\u011br. Transakci zaznamen\u00e1te jako \u201eP\u0159edkontace na n\u00e1kupy\u201c. Po uz\u00e1v\u011brce ji p\u0159evedete na fin\u00e1ln\u00ed \u00fa\u010det \u201eN\u00e1kupy\u201c.<\/li>\n<li>Zam\u011bstnanci<strong> vyplat\u00edte mzdu<\/strong> 34 540 K\u010d a tuto transakci zaznamen\u00e1te jako \u201eP\u0159edkontace na mzdy\u201c. Po uz\u00e1v\u011brce \u00fa\u010detn\u00edho obdob\u00ed \u010d\u00e1stku p\u0159evedete na \u00fa\u010det \u201eMzdy\u201c.<\/li>\n<\/ol>\n<figure id=\"attachment_12729\" aria-describedby=\"caption-attachment-12729\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12729\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-yan-krukau-7693700-1024x683.jpg\" alt=\"D\u00edky p\u0159edkontac\u00edm z\u00edsk\u00e1te p\u0159edstavu o re\u00e1ln\u00e9 finan\u010dn\u00ed situaci firmy.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-yan-krukau-7693700-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-yan-krukau-7693700-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-yan-krukau-7693700-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-yan-krukau-7693700-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-yan-krukau-7693700-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-yan-krukau-7693700.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12729\" class=\"wp-caption-text\">D\u00edky p\u0159edkontac\u00edm z\u00edsk\u00e1te p\u0159edstavu o re\u00e1ln\u00e9 finan\u010dn\u00ed situaci firmy.<\/figcaption><\/figure>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    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\/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12727\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12727\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>P\u0159edkontace v \u00fa\u010detn\u00edm programu<\/h2>\n<p><a href=\"https:\/\/money.cz\/\">\u00da\u010detn\u00ed program pro podnikatele<\/a> Money S3 v\u00e1m umo\u017en\u00ed pomoc\u00ed p\u0159edkontac\u00ed ur\u010dit, kam doklady \u010di polo\u017eky doklad\u016f v \u00fa\u010detn\u00edm den\u00edku za\u00fa\u010dtovat. V programu najdete <strong>seznam standardn\u00edch p\u0159edkontac\u00ed<\/strong>, se kter\u00fdmi m\u016f\u017eete hned za\u010d\u00edt \u00fa\u010dtovat \u2013 kdykoliv si je ale m\u016f\u017eete upravit.<\/p>\n<p>Vedle p\u0159edkontac\u00ed v tomto programu vedete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-denik-a-hlavni-kniha-k-cemu-jsou-a-co-musi-obsahovat\/\">\u00fa\u010detn\u00ed den\u00edk<\/a> a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-ucetni-osnova-a-jak-s-ni-pracovat-v-ucetnim-programu-i-bez-nej\/\">\u00fa\u010detn\u00ed osnovy<\/a>. \u00da\u010detn\u00ed stav pohled\u00e1vek a z\u00e1vazk\u016f zkontrolujete pomoc\u00ed sestavy salda, v programu tak\u00e9 snadno zpracujete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a> a v\u0161echny souvisej\u00edc\u00ed dokumenty.<\/p>\n<p>Tento \u00fa\u010detn\u00ed program <strong>funguje na principu modul\u016f<\/strong>. Vyberete si jen ty, kter\u00e9 vyu\u017eijete. Vyzkou\u0161ejte si <a href=\"https:\/\/money.cz\/\">Money S3 zdarma<\/a> a a\u017e dos\u00e1hnete maxim\u00e1ln\u00edho po\u010dtu zku\u0161ebn\u00edch doklad\u016f, m\u016f\u017eete hladce p\u0159ej\u00edt na plnou verzi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je p\u0159edkontace P\u0159edkontace je \u00fa\u010detn\u00ed proces, pomoc\u00ed kter\u00e9ho zaznamen\u00e1te transakce do \u00fa\u010detnictv\u00ed je\u0161t\u011b p\u0159ed ofici\u00e1ln\u00edm z\u00fa\u010dtov\u00e1n\u00edm, tedy \u00fa\u010detn\u00ed z\u00e1v\u011brkou. Slou\u017e\u00ed k jednodu\u0161\u0161\u00edmu za\u00fa\u010dtov\u00e1n\u00ed a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12728,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[156,99],"class_list":["post-12727","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-start-podnikani","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12727","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12727"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12727\/revisions"}],"predecessor-version":[{"id":16977,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12727\/revisions\/16977"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12728"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}