{"id":12810,"date":"2023-12-06T10:05:52","date_gmt":"2023-12-06T09:05:52","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12810"},"modified":"2025-07-31T18:18:23","modified_gmt":"2025-07-31T16:18:23","slug":"jak-uctovat-operace-na-bankovnich-uctech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-operace-na-bankovnich-uctech\/","title":{"rendered":"Jak \u00fa\u010dtovat operace na bankovn\u00edch \u00fa\u010dtech?"},"content":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed na bankovn\u00edm \u00fa\u010dtu\u00a0<\/h2>\n

Pro \u00fa\u010dtov\u00e1n\u00ed pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou krat\u0161\u00ed nebo rovnou 12 m\u011bs\u00edc\u016fm se dle sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy pou\u017e\u00edv\u00e1 n\u011bkter\u00fd z\u00a0\u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 t\u0159\u00eddy 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy, konkr\u00e9tn\u011b \u00fa\u010dtov\u00e9 skupiny 22 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky na bankovn\u00edch \u00fa\u010dtech. Nej\u010dast\u011bji, <\/strong>v\u00a0duchu z\u00e1vazn\u00e9 \u00fa\u010dtov\u00e9 osnovy<\/a> z\u00a090. let 20. stolet\u00ed, se pou\u017e\u00edv\u00e1 \u00fa\u010det 221 \u2013 Bankovn\u00ed \u00fa\u010dty<\/strong>.<\/p>\n

Pro \u00fa\u010dtov\u00e1n\u00ed pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f se dle sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy pou\u017e\u00edv\u00e1 n\u011bkter\u00fd z\u00a0\u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 t\u0159\u00eddy 0 \u2013 Dlouhodob\u00fd majetek, konkr\u00e9tn\u011b \u00fa\u010dtov\u00e9 skupiny 06 \u2013 Dlouhodob\u00fd finan\u010dn\u00ed majetek<\/strong>. Nej\u010dast\u011bji, v\u00a0duchu z\u00e1vazn\u00e9 \u00fa\u010dtov\u00e9 osnovy z\u00a090. let 20. stolet\u00ed, se pou\u017e\u00edv\u00e1 \u00fa\u010det 069 \u2013 Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek s\u00a0vhodnou analytickou evidenc\u00ed<\/strong>.<\/p>\n

Nutno zd\u016fraznit, \u017ee pro ka\u017ed\u00fd z\u0159\u00edzen\u00fd bankovn\u00ed \u00fa\u010det je nutn\u00e9 v\u00e9st samostatn\u00fd analytick\u00fd \u00fa\u010det.<\/p>\n

Proto\u017ee se jedn\u00e1 o aktivum \u00fa\u010detn\u00ed jednotky, \u00fa\u010dtujeme p\u0159\u00edr\u016fstky na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu, zat\u00edmco \u00fabytky ve prosp\u011bch (D). \u00da\u010detn\u00edm dokladem o pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu je v\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed na bankovn\u00edm \u00fa\u010dtu<\/h3>\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

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

\n

P\u0159ijat\u00e1 \u00fahrada faktury od odb\u011bratele\u00a0<\/p>\n<\/td>\n

\n

K\u010d 10.000,–<\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

\u00dahrada faktury dodavateli\u00a0<\/p>\n<\/td>\n

\n

K\u010d \u00a0 3.000,–<\/p>\n<\/td>\n

\n

321<\/p>\n<\/td>\n

\n

221.AE<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"Uk\u00e1zka
Uk\u00e1zka \u00fa\u010dtov\u00e1n\u00ed v\u00fddajov\u00e9ho bankovn\u00edho dokladu v\u00a0hodnot\u011b K\u010d 200,– \u00fa\u010dtovan\u00e9 na bankovn\u00ed poplatky 568 \/ 221<\/figcaption><\/figure>\n

Jak na \u00fa\u010dtov\u00e1n\u00ed na devizov\u00e9m bankovn\u00edm \u00fa\u010dtu<\/h2>\n

Jestli\u017ee \u00fa\u010detn\u00ed jednotka pou\u017e\u00edv\u00e1 v\u00a0r\u00e1mci sv\u00e9ho podnik\u00e1n\u00ed i ciz\u00ed m\u011bnu, kterou prov\u00e1d\u00ed \u00fahrady nebo p\u0159ij\u00edm\u00e1 platby na bankovn\u00edm \u00fa\u010dtu z\u0159\u00edzen\u00e9m v\u00a0ciz\u00ed m\u011bn\u011b, \u00fa\u010dtuje o tzv. devizov\u00e9m bankovn\u00edm \u00fa\u010dtu. O ka\u017ed\u00e9 m\u011bn\u011b a ka\u017ed\u00e9m z\u0159\u00edzen\u00e9m devizov\u00e9m bankovn\u00edm \u00fa\u010dtu se \u00fa\u010dtuje na samostatn\u00e9m analytick\u00e9m \u00fa\u010dtu 221 \u2013 Bankovn\u00ed \u00fa\u010det (069 \u2013 Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek<\/strong>). Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f se \u00fa\u010dtuje v\u00a0\u010desk\u00e9 m\u011bn\u011b, proto je nutn\u00e9 pou\u017e\u00edvat p\u0159i \u00fa\u010dtov\u00e1n\u00ed metodiku kurzov\u00e1n\u00ed ciz\u00edch m\u011bn na \u010deskou m\u011bnu.<\/p>\n

Existuj\u00ed dv\u011b varianty kurzov\u00e1n\u00ed. Prvn\u00ed p\u0159edstavuje vyu\u017eit\u00ed aktu\u00e1ln\u00edho kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky<\/strong>, kter\u00fd je t\u0159eba p\u0159i\u0159adit konkr\u00e9tn\u00edmu dni uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu. Druhou variantou je vyu\u017eit\u00ed pevn\u00e9ho kurzu<\/strong>, kter\u00fd je stanoven pro ur\u010dit\u00fd \u010dasov\u00fd interval \u2013 nejd\u00e9le v\u0161ak po dobu jednoho \u00fa\u010detn\u00edho obdob\u00ed. Tento pevn\u00fd kurz je stanoven dle aktu\u00e1ln\u00edho kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u00a0prvn\u00edmu dni \u201epevn\u00e9ho\u201c obdob\u00ed.<\/p>\n

K\u00a0rozvahov\u00e9mu dni, tj. k\u00a0posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed, je nutn\u00e9 \u00fa\u010dtovat o p\u0159\u00edpadn\u00fdch kurzov\u00fdch rozd\u00edlech<\/strong>. Ty vyplynou na stran\u011b jedn\u00e9 z\u00a0rozd\u00edln\u00e9ho kone\u010dn\u00e9ho \u00fa\u010detn\u00edho korunov\u00e9ho stavu pen\u011b\u017en\u00edch prost\u0159edk\u016f dle \u00fa\u010detnictv\u00ed, v\u00a0n\u011bm\u017e bylo v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed vyu\u017e\u00edv\u00e1no aktu\u00e1ln\u00edho kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky \u010di pevn\u00e9ho kurzu a na stran\u011b druh\u00e9 p\u0159ekurzovan\u00e9 hodnoty stavu devizov\u00e9ho bankovn\u00edho \u00fa\u010dtu s\u00a0ciz\u00ed m\u011bnou k\u00a0rozvahov\u00e9mu dni kurzem \u010cesk\u00e9 n\u00e1rodn\u00ed banky k\u00a0tomuto dni. O t\u011bchto kurzov\u00fdch rozd\u00edlech se \u00fa\u010dtuje v\u00fdsledkov\u00fdm zp\u016fsobem s\u00a0vyu\u017eit\u00edm \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 56 \u2013 Finan\u010dn\u00ed n\u00e1klady (zpravidla \u00fa\u010det 563 \u2013 Kurzov\u00e9 n\u00e1klady) a 66 \u2013 Finan\u010dn\u00ed v\u00fdnosy (663 \u2013 Kurzov\u00e9 v\u00fdnosy)<\/strong>.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed na devizov\u00e9m bankovn\u00edm \u00fa\u010dtu<\/h3>\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

Kurzov\u00e1 ztr\u00e1ta k\u00a031.12.XXXX<\/p>\n<\/td>\n

\n

K\u010d 14.000,–<\/p>\n<\/td>\n

\n

563<\/p>\n<\/td>\n

\n

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

\n

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

\n

Kurzov\u00fd v\u00fdnos k\u00a031.12.XXXX<\/p>\n<\/td>\n

\n

K\u010d \u00a0 6.000,–<\/p>\n<\/td>\n

\n

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

\n

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

\n

\n

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

Jak na \u00fa\u010dtov\u00e1n\u00ed omylov\u00fdch plateb\u00a0<\/h2>\n

Pro \u00fa\u010dtov\u00e1n\u00ed omylov\u00fdch plateb, a\u0165 p\u0159ijat\u00fdch nebo uhrazen\u00fdch se pou\u017e\u00edvaj\u00ed \u00fa\u010dty \u00fa\u010dtov\u00e9 skupin 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky<\/strong>. V\u00a0p\u0159\u00edpad\u011b omylov\u00e9 p\u0159ijat\u00e9 platby na bankovn\u00ed \u00fa\u010det, kterou je nutn\u00e9 vr\u00e1tit bance, se pou\u017eije \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky<\/strong>. V\u00a0p\u0159\u00edpad\u011b omylov\u00e9 proveden\u00e9 platby z\u00a0bankovn\u00edho \u00fa\u010dtu, se pou\u017eije \u00fa\u010det 378 \u2013 Jin\u00e9 pohled\u00e1vky.<\/strong><\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed omylov\u00fdch plateb<\/h3>\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

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

\n

Omylov\u00e1 p\u0159ijat\u00e1 platba na bankovn\u00ed \u00fa\u010det\u00a0<\/p>\n<\/td>\n

\n

K\u010d 10.000,–<\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

Omylov\u00e1 proveden\u00e1 platba z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

K\u010d \u00a0 3.000,–<\/p>\n<\/td>\n

\n

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

\n

221.AE<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Z\u00e1v\u011br<\/h2>\n

O pohybech pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou krat\u0161\u00ed nebo rovnou 12 m\u011bs\u00edc\u016fm se \u00fa\u010dtuje na \u00fa\u010dtov\u00e9 skupin\u011b 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy, nej\u010dast\u011bji na syntetick\u00e9m \u00fa\u010dtu 221 \u2013 Bankovn\u00ed \u00fa\u010det, kter\u00fd je d\u00e1le analyticky \u010dlen\u011bn dle jednotliv\u00fdch z\u0159\u00edzen\u00fdch bankovn\u00edch \u00fa\u010dt\u016f a m\u011bn. Obdobn\u011b o pohybech pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f se \u00fa\u010dtuje na \u00fa\u010dtov\u00e9 skupin\u011b 06 \u2013 Dlouhodob\u00fd finan\u010dn\u00ed majetek, nej\u010dast\u011bji na syntetick\u00e9m \u00fa\u010dtu 069 \u2013 Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek.<\/p>\n

Vp\u0159\u00edpad\u011b pohyb\u016f pen\u011b\u017en\u00edch prost\u0159edk\u016f v\u00a0ciz\u00ed m\u011bn\u011b je nutn\u00e9 respektovat metodiku kurzov\u00e1n\u00ed dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f, tj. vyu\u017e\u00edvat aktu\u00e1ln\u00edho kurzu \u010cesk\u00e9 n\u00e1rodn\u00ed banky nebo tzv. pevn\u00e9ho kurzu. V\u00a0p\u0159\u00edpad\u011b omylov\u00fdch plateb na \/ z\u00a0bankovn\u00edho \u00fa\u010dtu se pou\u017e\u00edvaj\u00ed \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed na bankovn\u00edm \u00fa\u010dtu\u00a0 Pro \u00fa\u010dtov\u00e1n\u00ed pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu s\u00a0v\u00fdpov\u011bdn\u00ed lh\u016ftou krat\u0161\u00ed nebo rovnou 12 m\u011bs\u00edc\u016fm se dle sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 …<\/p>\n","protected":false},"author":12,"featured_media":12811,"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-12810","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\/12810","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=12810"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12810\/revisions"}],"predecessor-version":[{"id":17681,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12810\/revisions\/17681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12811"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}