{"id":12922,"date":"2025-01-14T10:38:52","date_gmt":"2025-01-14T09:38:52","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12922"},"modified":"2025-02-12T13:14:08","modified_gmt":"2025-02-12T12:14:08","slug":"navod-jak-vest-ucetnictvi-s-r-o-a-co-si-pohlidat-pri-zmene-z-osvc","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/navod-jak-vest-ucetnictvi-s-r-o-a-co-si-pohlidat-pri-zmene-z-osvc\/","title":{"rendered":"N\u00e1vod: Jak v\u00e9st \u00fa\u010detnictv\u00ed s. r. o. a co si pohl\u00eddat p\u0159i zm\u011bn\u011b z OSV\u010c"},"content":{"rendered":"<p>P\u0159i zm\u011bn\u011b z OSV\u010c na s. r. o. po\u010d\u00edtejte s t\u00edm, \u017ee v\u00e1m p\u0159ibyde administrativa. Jako spole\u010dnost s ru\u010den\u00edm omezen\u00fdm mus\u00edte v\u00e9st \u00fa\u010detnictv\u00ed, kter\u00e9 je n\u00e1ro\u010dn\u011bj\u0161\u00ed ne\u017e evidence p\u0159\u00edjm\u016f a v\u00fddaj\u016f pomoc\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\">da\u0148ov\u00e9 evidence<\/a>.<\/p>\n<h2>Zm\u011bna z OSV\u010c na s. r. o.<\/h2>\n<p>Zalo\u017een\u00ed s. r. o. je v\u00fdhodn\u00e9 nap\u0159\u00edklad ve chv\u00edli, kdy o\u010dek\u00e1v\u00e1te vy\u0161\u0161\u00ed obraty nebo chcete sv\u00e9 podnik\u00e1n\u00ed zhodnocovat. Nej\u010dast\u011bj\u0161\u00ed d\u016fvody pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/3-zpusoby-jak-prejit-z-osvc-na-s-r-o\/\">p\u0159echod z OSV\u010c na s. r. o.<\/a> jsou:<\/p>\n<ul>\n<li><strong>Zhodnocen\u00ed firmy<\/strong> (sv\u00e9 podnik\u00e1n\u00ed m\u016f\u017eete zhodnotit a pozd\u011bji odprodat, u OSV\u010c to jen tak nelze)<\/li>\n<li><strong>Lep\u0161\u00ed pozice pro z\u00edsk\u00e1v\u00e1n\u00ed v\u011bt\u0161\u00edch zak\u00e1zek<\/strong><\/li>\n<li><strong>P\u0159izv\u00e1n\u00ed spole\u010dn\u00edka<\/strong><\/li>\n<li><strong>Prevence zadlu\u017een\u00ed <\/strong>(jako majitel \u010di spole\u010dn\u00edk ru\u010d\u00edte za z\u00e1vazky firmy pouze do v\u00fd\u0161e nesplacen\u00e9ho z\u00e1kladn\u00edho kapit\u00e1lu)<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Tip<\/strong>: Pokud s. r. o. zakl\u00e1d\u00e1te sami, pot\u0159ebujete zakladatelskou listinu, pokud se spole\u010dn\u00edky, sepisujete spole\u010denskou smlouvu. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/spolecnost-s-rucenim-omezenym-jak-zalozit-s-r-o-krok-za-krokem\/\">\u010ct\u011bte jak zalo\u017eit spole\u010dnost s ru\u010den\u00edm omezen\u00fdm<\/a>.<\/div>\n<h2>Da\u0148 z p\u0159\u00edjm\u016f pro s. r. o. a OSV\u010c<\/h2>\n<p>Pokud jste <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/\">OSV\u010c<\/a>, pak z hlediska dan\u00ed pat\u0159\u00ed <strong>v\u00fddajov\u00e9 pau\u0161\u00e1ly <\/strong>mezi jedny z d\u016fvod\u016f, pro\u010d podnikatel\u00e9 preferuj\u00ed podnik\u00e1n\u00ed na fyzickou osobou \u2013 mohou si uv\u00e9st 30 a\u017e 80 % sv\u00fdch p\u0159\u00edjm\u016f jako v\u00fddaje a z\u00e1rove\u0148 nemus\u00ed evidovat \u00fa\u010dtenky nebo doklady.<\/p>\n<p>Pro s. r. o. a OSV\u010c se li\u0161\u00ed i <strong>da\u0148 z p\u0159\u00edjm\u016f<\/strong>. Pro fyzick\u00e9 osoby je sazba 15 % a pro pr\u00e1vnick\u00e9 21 %. Z\u00e1rove\u0148 si OSV\u010c mohou od da\u0148ov\u00e9ho z\u00e1kladu ode\u010d\u00edtat slevy jako t\u0159eba \u00faroky z hypot\u00e9ky a sn\u00ed\u017eit si tak v\u00fdslednou da\u0148ovou povinnost. Nelze ov\u0161em jen tak \u0159\u00edct, \u017ee by veden\u00ed s. r. o. bylo m\u00e9n\u011b da\u0148ov\u011b v\u00fdhodn\u00e9 \u2013 nab\u00edz\u00ed toti\u017e v\u011bt\u0161\u00ed mo\u017enosti da\u0148ov\u00e9 optimalizace.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Tip: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/3-zpusoby-jak-prejit-z-osvc-na-s-r-o\/\">\u010ct\u011bte, co v\u0161echno zm\u011bna z OSV\u010c na s.r.o. obn\u00e1\u0161\u00ed a jak na to<\/a>.<\/div>\n<h2>\u00da\u010detnictv\u00ed \u2013 na co se p\u0159ipravit<\/h2>\n<p><strong>Pro s. r. o. je veden\u00ed \u00fa\u010detnictv\u00ed povinn\u00e9<\/strong>, pro OSV\u010c jen v p\u0159\u00edpad\u011b, kdy za p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok p\u0159es\u00e1hnete obrat 25 milion\u016f K\u010d a nebo jste zapsan\u00ed v obchodn\u00edm rejst\u0159\u00edku.<\/p>\n<p>N\u011bkte\u0159\u00ed OSV\u010c nicm\u00e9n\u011b \u00fa\u010detnictv\u00ed vedou, i p\u0159esto, \u017ee jim to z\u00e1kon neukl\u00e1d\u00e1 \u2013 m\u016f\u017ee b\u00fdt p\u0159ehledn\u011bj\u0161\u00ed ne\u017e <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/\">da\u0148ov\u00e1 evidence<\/a>. Pokud jste zat\u00edm \u00fa\u010detnictv\u00ed nevedli, p\u0159ipravte se, \u017ee po p\u0159echodu na spole\u010dnost s ru\u010den\u00edm omezen\u00fdm <strong>budete nejsp\u00ed\u0161 pot\u0159ebovat \u00fa\u010detn\u00ed<\/strong>.<\/p>\n<figure id=\"attachment_12925\" aria-describedby=\"caption-attachment-12925\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12925\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak_vest_ucetnictvi_2-1024x771.jpg\" alt=\"P\u0159echod z OSV\u010c na s. r. o. znamen\u00e1 v\u00edce pap\u00edrov\u00e1n\u00ed, dnes samoz\u0159ejm\u011b zejm\u00e9na v digit\u00e1ln\u00ed podob\u011b.\" width=\"1024\" height=\"771\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak_vest_ucetnictvi_2-1024x771.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak_vest_ucetnictvi_2-300x226.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak_vest_ucetnictvi_2-150x113.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak_vest_ucetnictvi_2-768x578.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak_vest_ucetnictvi_2-1536x1157.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak_vest_ucetnictvi_2.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12925\" class=\"wp-caption-text\">P\u0159echod z OSV\u010c na s. r. o. znamen\u00e1 v\u00edce pap\u00edrov\u00e1n\u00ed, dnes samoz\u0159ejm\u011b zejm\u00e9na v digit\u00e1ln\u00ed podob\u011b.<\/figcaption><\/figure>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-prejit-z-danove-evidence-na-ucetnictvi\/\">P\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed<\/a> znamen\u00e1, \u017ee <strong>mus\u00edte zpracovat ka\u017edou \u00fa\u010dtenku a doklad<\/strong> a v n\u011bkter\u00fdch p\u0159\u00edpadech budete muset zm\u011bnit i syst\u00e9m, ve kter\u00e9m pracujete. Zejm\u00e9na pokud jste jako podnikatel\u00e9 zvykl\u00ed pou\u017e\u00edvat Excel nebo jin\u00fd jednoduch\u00fd syst\u00e9m na veden\u00ed da\u0148ov\u00e9 evidence.<\/p>\n<p>Mezi men\u0161\u00edmi a st\u0159edn\u00edmi s.r.o. je obl\u00edben\u00fd nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed syst\u00e9m<\/a> Money S3. Data ze sv\u00e9ho p\u016fvodn\u00edho syst\u00e9mu do programu snadno importujete za jedno odpoledne. V\u00fdhodou je, \u017ee program je vhodn\u00fd pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vyhody-vedeni-mezd-a-ucetnictvi-v-jednom-ucetnim-programu\/\">veden\u00ed mezd a \u00fa\u010detnictv\u00ed<\/a>, ale i pro veden\u00ed skladov\u00e9 evidence a propoj\u00edte ho i s e-shopem.<\/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>Jak v\u00e9st \u00fa\u010detnictv\u00ed jako s.r.o.<\/h2>\n<p>Zastaral\u00fd pojem \u201epodvojn\u00e9 \u00fa\u010detnictv\u00ed\u201c se dnes ozna\u010duje za pouh\u00e9 \u201e\u00fa\u010detnictv\u00ed\u201c \u2013 jde o protiklad d\u0159\u00edve pou\u017e\u00edvan\u00e9ho term\u00ednu \u201ejednoduch\u00e9 \u00fa\u010detnictv\u00ed\u201c, kter\u00e9 se dnes naz\u00fdv\u00e1 <strong>da\u0148ov\u00e1 evidence<\/strong>.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">Povinnosti podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/a> stanovuj\u00ed, \u017ee ka\u017edou polo\u017eku zachycujete na dvou \u00fa\u010dtech \u2013 na jedn\u00e9 stran\u011b jako \u201eM\u00e1 d\u00e1ti\u201c a na druh\u00e9 stran\u011b \u201eDal\u201c.<\/p>\n<p>\u00da\u010detnictv\u00ed vedete skrze tyto dokumenty:<\/p>\n<ul>\n<li><strong>\u00fa\u010detn\u00ed den\u00edk<\/strong> s \u00fa\u010detn\u00edmi z\u00e1pisy v chronologick\u00e9m po\u0159ad\u00ed,<\/li>\n<li><strong>hlavn\u00ed kniha<\/strong> s \u00fa\u010detn\u00edmi z\u00e1pisy ve v\u011bcn\u00e9m, neboli systematick\u00e9m po\u0159ad\u00ed,<\/li>\n<li><strong>kniha analytick\u00fdch \u00fa\u010dt\u016f<\/strong>, kter\u00e9 slou\u017e\u00ed k detailn\u00edmu rozd\u011blen\u00ed tzv. syntetick\u00fdch \u00fa\u010dt\u016f,<\/li>\n<li><strong>a kniha podrozvahov\u00fdch \u00fa\u010dt\u016f<\/strong>, v n\u00ed\u017e najdete nap\u0159\u00edklad z\u00e1stavn\u00ed pr\u00e1va.<\/li>\n<\/ul>\n<p>V t\u011bchto knih\u00e1ch prim\u00e1rn\u011b sledujete stav a pohyb:<\/p>\n<ul>\n<li><strong>aktiv<\/strong> (majetku firmy),<\/li>\n<li><strong>pasiv<\/strong> (vlastn\u00ed kapit\u00e1l a dluhy firmy),<\/li>\n<li><strong>n\u00e1klad\u016f a v\u00fdnos\u016f<\/strong><\/li>\n<li>a <strong>v\u00fdsledek hospoda\u0159en\u00ed.<\/strong><\/li>\n<\/ul>\n<h2>Pr\u00e1ci usnadn\u00ed \u0161ikovn\u00fd \u00fa\u010detn\u00ed program<\/h2>\n<p>Pokud t\u00e1pete, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-poznate-ze-potrebujete-ucetni-software-a-jak-vyberete-ten-pravy\/\">jak vybrat \u00fa\u010detn\u00ed program<\/a>, ujasn\u011bte si:<\/p>\n<ul>\n<li><strong>jak\u00e9 m\u00e1te n\u00e1roky vzhledem k velikosti firmy<\/strong> (syst\u00e9m mus\u00ed splnit v\u0161echny po\u017eadavky a nezahltit v\u00e1s nepot\u0159ebn\u00fdmi funkcemi),<\/li>\n<li><strong>kolik lid\u00ed program bude pou\u017e\u00edvat<\/strong> (pokud v\u00edce zam\u011bstnanc\u016f, volte program s v\u011bt\u0161\u00edm mno\u017estv\u00edm u\u017eivatelsk\u00fdch licenc\u00ed)<\/li>\n<li>a <strong>promyslete sv\u00e9 po\u017eadavky na software<\/strong> (umo\u017en\u00ed veden\u00ed da\u0148ov\u00e9 evidence, \u00fa\u010detnictv\u00ed, fakturace, zpracov\u00e1n\u00ed mezd, aj.).<\/li>\n<\/ul>\n<p><em>S Money S3 rozhodn\u011b po\u010d\u00edt\u00e1me i do budoucna. Aktu\u00e1ln\u011b vyu\u017e\u00edv\u00e1me moduly Adres\u00e1\u0159, Banka a pokladna, Da\u0148ov\u00e1 evidence, Fakturace a Mzdy a personalistika. Jsme men\u0161\u00ed firma a toto \u0159e\u0161en\u00ed n\u00e1m pln\u011b pokr\u00fdv\u00e1 v\u0161e, co pot\u0159ebujeme od \u00fa\u010detn\u00edho programu,\u201c<\/em> \u0159\u00edk\u00e1 <a href=\"https:\/\/money.cz\/pripadove-studie\/freelance-cz\/\">Luk\u00e1\u0161 Jel\u00ednek z firmy Freelance.cz<\/a>.<\/p>\n<p>S programem Money S3 u\u0161et\u0159\u00edte spoustu pr\u00e1ce \u2013 nep\u0159ehledn\u00e9 tabulky a dokumenty nahrad\u00edte <strong>jedin\u00fdm syst\u00e9mem, kter\u00fd se postar\u00e1 o veden\u00ed \u00fa\u010detnictv\u00ed pro celou firmu.<\/strong> <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte si program zdarma<\/a> a se v\u0161emi funkcemi. Pokud se na n\u011bj opravdu rozhodnete p\u0159ej\u00edt, v\u0161echna data z\u016fstanou ulo\u017een\u00e1.<\/p>\n<p>Kvalitn\u00ed \u00fa\u010detn\u00ed program pozn\u00e1te i podle slu\u017eeb \u201enav\u00edc\u201c, jako je:<\/p>\n<ul>\n<li><strong>p\u0159\u00edjemn\u00e9 u\u017eivatelsk\u00e9 prost\u0159ed\u00ed<\/strong>,<\/li>\n<li><strong>pravideln\u00e9 aktualizace modul\u016f<\/strong> (i z hlediska legislativy a technick\u00e9ho \u0159e\u0161en\u00ed),<\/li>\n<li><strong>spolehliv\u00e1 z\u00e1kaznick\u00e1 podpora<\/strong><\/li>\n<li>a mo\u017enost <strong>propojen\u00ed na dal\u0161\u00ed syst\u00e9my<\/strong> jako t\u0159eba e-shop.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i zm\u011bn\u011b z OSV\u010c na s. r. o. po\u010d\u00edtejte s t\u00edm, \u017ee v\u00e1m p\u0159ibyde administrativa. Jako spole\u010dnost s ru\u010den\u00edm omezen\u00fdm mus\u00edte v\u00e9st \u00fa\u010detnictv\u00ed, kter\u00e9 je &#8230;<\/p>\n","protected":false},"author":34,"featured_media":12927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[125,156,99,378,371],"class_list":["post-12922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-danova-evidence","tag-start-podnikani","tag-ucetnictvi","tag-ucetnictvi-a-danove-evidence-v-money-s3","tag-vyuziti-ucetniho-programu-ve-firme"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12922","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\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12922"}],"version-history":[{"count":17,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12922\/revisions"}],"predecessor-version":[{"id":16734,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12922\/revisions\/16734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12927"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}