{"id":12849,"date":"2025-02-12T13:53:35","date_gmt":"2025-02-12T12:53:35","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12849"},"modified":"2025-02-12T13:53:38","modified_gmt":"2025-02-12T12:53:38","slug":"jak-na-vedeni-ucetnictvi-ve-zjednodusenem-rozsahu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-vedeni-ucetnictvi-ve-zjednodusenem-rozsahu\/","title":{"rendered":"Jak na veden\u00ed \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu?"},"content":{"rendered":"<h2>Co je \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu<\/h2>\n<p>Jde o jednodu\u0161\u0161\u00ed formu veden\u00ed \u00fa\u010detnictv\u00ed. Subjekty, kter\u00e9 tuto formu vyu\u017e\u00edvaj\u00ed, nap\u0159\u00edklad sestavuj\u00ed \u00fa\u010dtov\u00fd rozvrh, v n\u011bm\u017e mohou v\u00e9st pouze \u00fa\u010dtov\u00e9 skupiny, a tak\u00e9 mohou <strong>spojit \u00fa\u010dtov\u00e1n\u00ed v den\u00edku s \u00fa\u010dtov\u00e1n\u00edm v hlavn\u00ed knize<\/strong>.<\/p>\n<p>TIP: Jak v\u00e9st <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 hlavn\u00ed knihu<\/a>?<\/p>\n<h2>\u00da\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu vs. da\u0148ov\u00e1 evidence \u2013 jak\u00fd je rozd\u00edl<\/h2>\n<p>Firmy, tj. pr\u00e1vnick\u00e9 osoby, nemohou v\u00e9st <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\">da\u0148ovou evidenci<\/a>. Tuto mo\u017enost maj\u00ed pouze OSV\u010c.<\/p>\n<p>Naopak \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu mohou v\u00e9st <strong>jak OSV\u010c, tak s. r. o.<\/strong> Mus\u00ed ale splnit n\u011bkolik podm\u00ednek, kter\u00fdm se v\u011bnujeme n\u00ed\u017ee.<\/p>\n<p>Pokud jste OSV\u010c, je pro v\u00e1s zpravidla snadn\u011bj\u0161\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">v\u00e9st da\u0148ovou evidenci<\/a>. Tu m\u016f\u017eete v\u00e9st v jednoduch\u00e9m \u00fa\u010detn\u00edm programu.<\/p>\n<p><span style=\"font-weight: 400\">\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  <\/span><\/p>\n<h2>Kdo m\u016f\u017ee v\u00e9st \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu<\/h2>\n<p>Tuto mo\u017enost maj\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li>p\u0159\u00edsp\u011bvkov\u00e9 organizace (pokud o tom rozhodne z\u0159izovatel),<\/li>\n<li><strong>mal\u00e9 \u00fa\u010detn\u00ed jednotky nebo \u00fa\u010detn\u00ed mikro jednotky<\/strong>, kter\u00e9 nemaj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem,<\/li>\n<li>spolky,<\/li>\n<li>odborov\u00e9 organizace,<\/li>\n<li>organizace zam\u011bstnavatel\u016f,<\/li>\n<li>c\u00edrkve a n\u00e1bo\u017eensk\u00e9 spole\u010dnosti,<\/li>\n<li>honebn\u00ed spole\u010denstva,<\/li>\n<li>obecn\u011b prosp\u011b\u0161n\u00e9 spole\u010dnosti,<\/li>\n<li>nada\u010dn\u00ed fondy,<\/li>\n<li>\u00fastavy,<\/li>\n<li>spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek, bytov\u00e1 dru\u017estva,<\/li>\n<li>soci\u00e1ln\u00ed dru\u017estva.<\/li>\n<\/ul>\n<p>Detailn\u00ed pravidla najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#cast2\" target=\"_blank\" rel=\"noopener\">paragrafu 9 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<p>Pokud podnik\u00e1te, asi p\u0159em\u00fd\u0161l\u00edte, jestli spad\u00e1te mezi mikro, nebo mal\u00e9 \u00fa\u010detn\u00ed jednotky. Pozn\u00e1te to podle n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td><strong>Mikro \u00fa\u010detn\u00ed jednotka<\/strong><\/td>\n<td><strong>Mal\u00e1 \u00fa\u010detn\u00ed jednotka<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Aktiva<\/td>\n<td>9 milion\u016f<\/td>\n<td>100 milion\u016f<\/td>\n<\/tr>\n<tr>\n<td>Ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu<\/td>\n<td>18 milion\u016f<\/td>\n<td>200 milion\u016f<\/td>\n<\/tr>\n<tr>\n<td>Pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed<\/td>\n<td>10<\/td>\n<td>50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>TIP: Nejste si jist\u00ed, do kter\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed kategorie<\/a> spad\u00e1te? V \u010dl\u00e1nku se dozv\u00edte, kam se spr\u00e1vn\u011b za\u0159adit.<\/p>\n<p>Abyste se za\u0159adili do jedn\u00e9 z t\u011bchto kategori\u00ed, kter\u00e9 vymezuje paragraf 1b z\u00e1kona o \u00fa\u010detnictv\u00ed, <strong>nesm\u00edte k rozvahov\u00e9mu dni p\u0159ekro\u010dit alespo\u0148 dv\u011b<\/strong> z uveden\u00fdch hrani\u010dn\u00edch hodnot.<\/p>\n<p>D\u00e1l mus\u00edte posoudit, <strong>jestli se v\u00e1s net\u00fdk\u00e1 povinnost m\u00edt <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed uz\u00e1v\u011brku<\/a><strong> ov\u011b\u0159enou auditorem<\/strong>. Tuto povinnost maj\u00ed nap\u0159\u00edklad mal\u00e9 \u00fa\u010detn\u00ed jednotky, kter\u00e9 dos\u00e1hly nebo p\u0159es\u00e1hly jednu z uveden\u00fdch hranic, p\u0159\u00edpadn\u011b dos\u00e1hly dvou hranic.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n<p>Firma ABC m\u00e1 aktiva 95 milion\u016f, ro\u010dn\u00ed \u00fahrn obratu 170 milion\u016f a pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f je 53. Prvn\u00ed dv\u011b krit\u00e9ria spl\u0148uje, proto se m\u016f\u017ee za\u0159adit do skupiny mal\u00fdch \u00fa\u010detn\u00edch jednotek.<\/p>\n<p>Jen\u017ee posledn\u00ed kategorii, pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f, p\u0159ekra\u010duje. Proto si mus\u00ed nechat \u00fa\u010detn\u00ed uz\u00e1v\u011brku zkontrolovat auditorem a nem\u016f\u017ee v\u00e9st \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu.<\/p>\n<figure id=\"attachment_12854\" aria-describedby=\"caption-attachment-12854\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12854\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-vladimir-kudinov-36366-1024x683.jpg\" alt=\"\u00da\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu mohou v\u00e9st nap\u0159\u00edklad spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek nebo bytov\u00e1 dru\u017estva.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-vladimir-kudinov-36366-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-vladimir-kudinov-36366-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-vladimir-kudinov-36366-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-vladimir-kudinov-36366-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-vladimir-kudinov-36366-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-vladimir-kudinov-36366.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12854\" class=\"wp-caption-text\">\u00da\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu mohou v\u00e9st nap\u0159\u00edklad spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek nebo bytov\u00e1 dru\u017estva.<\/figcaption><\/figure>\n<h2>Jak na veden\u00ed \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu<\/h2>\n<p>Pokud vedete \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu:<\/p>\n<ul>\n<li>sestavujete <strong>\u00fa\u010dtov\u00fd rozvrh<\/strong>, v n\u011bm\u017e m\u016f\u017eete uv\u00e9st pouze <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\u010dtov\u00e9 skupiny<\/a>, nevy\u017eaduje-li zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis \u010dlen\u011bn\u00ed podrobn\u011bj\u0161\u00ed,<\/li>\n<li>m\u016f\u017eete <strong>spojit \u00fa\u010dtov\u00e1n\u00ed v den\u00edku s \u00fa\u010dtov\u00e1n\u00edm v hlavn\u00ed knize<\/strong>,<\/li>\n<li>nepou\u017eijete ustanoven\u00ed \u00a7 25 odst. 3 (tj. pravidlo, \u017ee p\u0159i oce\u0148ov\u00e1n\u00ed ke konci rozvahov\u00e9ho dne zahrnujete jen zisky, kter\u00e9 byly k rozvahov\u00e9mu dni dosa\u017eeny), s v\u00fdjimkou odpis\u016f,<\/li>\n<li>nepou\u017eijete ustanoven\u00ed \u00a7 26 odst. 3 t\u00fdkaj\u00edc\u00ed se rezerv a opravn\u00fdch polo\u017eek, s v\u00fdjimkou rezerv a opravn\u00fdch polo\u017eek podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f,<\/li>\n<li>nepou\u017eijete ustanoven\u00ed \u00a7 27 (t\u00fdk\u00e1 se oce\u0148ov\u00e1n\u00ed slo\u017eek majetku a z\u00e1vazk\u016f),<\/li>\n<li><strong>sestavujete \u00fa\u010detn\u00ed z\u00e1v\u011brku<\/strong> v rozsahu stanoven\u00e9m pro jednotliv\u00e9 skupiny \u00fa\u010detn\u00edch jednotek (\u00a7 4 odst. 8) prov\u00e1d\u011bc\u00edm pr\u00e1vn\u00edm p\u0159edpisem.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">Veden\u00ed \u00fa\u010detnictv\u00ed<\/a> ve zjednodu\u0161en\u00e9m rozsahu je tedy v\u00fdrazn\u011b snaz\u0161\u00ed ne\u017e v pln\u00e9m rozsahu. <strong>Nemus\u00edte nap\u0159\u00edklad pou\u017e\u00edvat analytick\u00e9 a podrozvahov\u00e9 \u00fa\u010dty<\/strong> a majetek a z\u00e1vazky neoce\u0148ujete re\u00e1lnou hodnotou. V\u017edy si ale pohl\u00eddejte dodr\u017eov\u00e1n\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu\/\">z\u00e1sad \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<p>\u00da\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu m\u016f\u017eete v\u00e9st v <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00edm softwaru pro podnikatele<\/a>. V\u00fdhodou je, \u017ee krom\u011b \u00fa\u010detn\u00ed agendy v n\u011bm zvl\u00e1dnete i tvorbu faktur, zpracov\u00e1n\u00ed mezd, <strong>veden\u00ed skladu<\/strong> nebo evidenci zak\u00e1zek.<\/p>\n<p>TIP: Vyzkou\u0161ejte <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00ed program ke sta\u017een\u00ed zdarma<\/a>. Z po\u010d\u00e1tku ho pou\u017e\u00edv\u00e1te bezplatn\u011b, a pokud v\u00e1m vyhovuje, \u010dasem m\u016f\u017eete p\u0159ej\u00edt na vy\u0161\u0161\u00ed verzi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu Jde o jednodu\u0161\u0161\u00ed formu veden\u00ed \u00fa\u010detnictv\u00ed. Subjekty, kter\u00e9 tuto formu vyu\u017e\u00edvaj\u00ed, nap\u0159\u00edklad sestavuj\u00ed \u00fa\u010dtov\u00fd rozvrh, v n\u011bm\u017e mohou v\u00e9st &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12850,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[372,202,99,378],"class_list":["post-12849","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-funkce-ucetniho-programu","tag-podvojne-ucetnictvi","tag-ucetnictvi","tag-ucetnictvi-a-danove-evidence-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12849","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=12849"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12849\/revisions"}],"predecessor-version":[{"id":13323,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12849\/revisions\/13323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12850"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}