{"id":13242,"date":"2025-09-24T20:58:03","date_gmt":"2025-09-24T18:58:03","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13242"},"modified":"2025-09-24T20:58:32","modified_gmt":"2025-09-24T18:58:32","slug":"navod-jak-vest-ucetnictvi-svj-spolecenstvi-vlastniku-jednotek","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-vest-ucetnictvi-svj-spolecenstvi-vlastniku-jednotek\/","title":{"rendered":"N\u00e1vod: jak v\u00e9st \u00fa\u010detnictv\u00ed SVJ \u2013 spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek"},"content":{"rendered":"<p>SVJ je zkratka pro spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek. To je <strong>pr\u00e1vnick\u00e1 osoba<\/strong>, jej\u00ed\u017e hlavn\u00ed \u010dinnost\u00ed je zaji\u0161\u0165ov\u00e1n\u00ed spr\u00e1vy ciz\u00edho majetku. Nej\u010dast\u011bji se s n\u00ed setk\u00e1te v bytov\u00fdch domech \u2013 ka\u017ed\u00e9mu vlastn\u00edkovi pat\u0159\u00ed jeho byt a ur\u010dit\u00fd pod\u00edl na spole\u010dn\u00fdch prostor\u00e1ch. Vlastn\u00edci se povinn\u011b sdru\u017euj\u00ed v SVJ, kter\u00e9 zaji\u0161\u0165uje p\u00e9\u010di o d\u016fm.<\/p>\n<p>SVJ b\u00fdv\u00e1 <strong>mikro, nebo malou \u00fa\u010detn\u00ed jednotkou<\/strong>. V\u017edy z\u00e1vis\u00ed na velikosti konkr\u00e9tn\u00edho SVJ \u2013 p\u0159e\u010dt\u011bte si v\u00edce o roz\u0159azen\u00ed do <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00edch kategori\u00ed<\/a>.<\/p>\n<p>SVJ je mikro \u00fa\u010detn\u00ed jednotkou, pokud:<\/p>\n<ul>\n<li>celkov\u00e1 hodnota jeho aktiv <strong>nep\u0159esahuje 9 milion\u016f K\u010d<\/strong>,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu nep\u0159esahuje 18 milion\u016f K\u010d,<\/li>\n<li>po\u010det zam\u011bstnanc\u016f SVJ nep\u0159esahuje 10.<\/li>\n<\/ul>\n<figure id=\"attachment_13244\" aria-describedby=\"caption-attachment-13244\" style=\"width: 1024px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13244\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/navod-jak-vest-ucetnictvi-svj-2-1024x683.jpg\" alt=\"SVJ vedou povinn\u011b \u00fa\u010detnictv\u00ed.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/navod-jak-vest-ucetnictvi-svj-2-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/navod-jak-vest-ucetnictvi-svj-2-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/navod-jak-vest-ucetnictvi-svj-2-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/navod-jak-vest-ucetnictvi-svj-2-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/navod-jak-vest-ucetnictvi-svj-2-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/navod-jak-vest-ucetnictvi-svj-2.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-13244\" class=\"wp-caption-text\">SVJ vedou povinn\u011b \u00fa\u010detnictv\u00ed.<\/figcaption><\/figure>\n<h2>Jak\u00e9 \u00fa\u010detnicv\u00ed mus\u00ed v\u00e9st SVJ?<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/komu-se-vyplati-vest-ucetnictvi-a-komu-danovou-evidenci\/\">Da\u0148ov\u00e1 evidence, nebo \u00fa\u010detnictv\u00ed<\/a>? SVJ si nevyb\u00edr\u00e1, m\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">povinnost v\u00e9st (podvojn\u00e9) \u00fa\u010detnictv\u00ed<\/a> \u2013 jeho veden\u00ed zaji\u0161\u0165uje statut\u00e1rn\u00ed org\u00e1n. T\u00edm je <strong>v\u00fdbor SVJ<\/strong> nebo p\u0159edseda.<\/p>\n<p>SVJ m\u016f\u017ee m\u00edt <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/interni-nebo-externi-vedeni-ucetnictvi-co-se-vam-vyplati-vice\/\">intern\u00ed \u010di extern\u00ed veden\u00ed \u00fa\u010detnictv\u00ed<\/a>, tj. zpracov\u00e1v\u00e1 ho zam\u011bstnanec SVJ, nebo najat\u00fd \u00fa\u010detn\u00ed specialista.<\/p>\n<p>Pokud je SVJ mikro \u00fa\u010detn\u00ed jednotkou, m\u016f\u017ee v\u00e9st <strong>\u00fa\u010detnictv\u00ed ve zkr\u00e1cen\u00e9m rozsahu<\/strong>. To znamen\u00e1, \u017ee nemus\u00ed \u00fa\u010dtovat n\u011bkter\u00e9 rezervy a opravn\u00e9 polo\u017eky, p\u0159i oce\u0148ov\u00e1n\u00ed majetku nemus\u00ed pou\u017e\u00edvat re\u00e1ln\u00e9 hodnoty nebo nemus\u00ed \u00fa\u010dtovat v knih\u00e1ch s analytick\u00fdmi a podrozvahov\u00fdmi \u00fa\u010dty.<\/p>\n<p>Odborn\u00edci ale veden\u00ed \u00fa\u010detnictv\u00ed ve zkr\u00e1cen\u00e9m rozsahu <strong>nedoporu\u010duj\u00ed<\/strong>. Je m\u00e9n\u011b p\u0159ehledn\u00e9 a \u010dlenov\u00e9 SVJ z n\u011bj nap\u0159\u00edklad nemus\u00ed dob\u0159e vy\u010d\u00edst, za co p\u0159esn\u011b se utratily pen\u00edze.<\/p>\n<h2>\u00da\u010detn\u00ed p\u0159edpisy a z\u00e1kony pro SVJ<\/h2>\n<p>\u00da\u010detnictv\u00ed SVJ upravuj\u00ed <strong>n\u00e1sleduj\u00edc\u00ed p\u0159edpisy<\/strong>:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563\" target=\"_blank\" rel=\"noopener\">z\u00e1kon \u010d. 563\/1991 Sb. o \u00fa\u010detnictv\u00ed<\/a>,<\/li>\n<li><a href=\"https:\/\/www.dauc.cz\/predpisy\/131\/500-2002-sb\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1\u0161ka \u010d. 504\/2002<\/a>,<\/li>\n<li>\u010cesk\u00e9 \u00fa\u010detn\u00ed standardy pro \u00fa\u010detn\u00ed jednotky, kter\u00e9 \u00fa\u010dtuj\u00ed podle vyhl\u00e1\u0161ek \u010d. 500\/2002 Sb., ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f a \u010d. 504\/2002 Sb., ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/li>\n<\/ul>\n<p><em>SVJ vedou povinn\u011b \u00fa\u010detnictv\u00ed.<\/em><\/p>\n<h2>\u00da\u010dtov\u00e1 osnova a rozvrh SVJ<\/h2>\n<p>SVJ vyu\u017e\u00edvaj\u00ed \u00fa\u010dtovou <strong>osnovu pro neziskov\u00e9 organizace<\/strong>, kter\u00e1 se li\u0161\u00ed od <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 pro firmy<\/a>. \u00da\u010dtovou osnovu stanovuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-504#f2385315\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1\u0161ka \u010d. 504\/2002<\/a> ve t\u0159et\u00ed p\u0159\u00edloze.<\/p>\n<p>Sm\u011brn\u00e1 <strong>\u00fa\u010detn\u00ed osnova dle vyhl\u00e1\u0161ky:<\/strong><\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 0 \u2013 Dlouhodob\u00fd majetek<\/strong><\/p>\n<p>\u00da\u010dtov\u00e9 skupiny:<br \/>\n01 \u2013 Dlouhodob\u00fd nehmotn\u00fd majetek<br \/>\n02 \u2013 Dlouhodob\u00fd hmotn\u00fd majetek odpisovan\u00fd<br \/>\n03 \u2013 Dlouhodob\u00fd hmotn\u00fd majetek neodpisovan\u00fd<br \/>\n04 \u2013 Nedokon\u010den\u00fd dlouhodob\u00fd nehmotn\u00fd a hmotn\u00fd majetek<br \/>\n05 \u2013 Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd nehmotn\u00fd a hmotn\u00fd majetek<br \/>\n06 \u2013 Dlouhodob\u00fd finan\u010dn\u00ed majetek<br \/>\n07 \u2013 Opr\u00e1vky k dlouhodob\u00e9mu nehmotn\u00e9mu majetku<br \/>\n08 \u2013 Opr\u00e1vky k dlouhodob\u00e9mu hmotn\u00e9mu majetku<\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 1 \u2013 Z\u00e1soby\u00a0<\/strong><\/p>\n<p>\u00da\u010dtov\u00e9 skupiny:<br \/>\n11 \u2013 Materi\u00e1l<br \/>\n12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby<br \/>\n13 \u2013 Zbo\u017e\u00ed<\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 2 \u2013 Finan\u010dn\u00ed \u00fa\u010dty<\/strong><\/p>\n<p>\u00da\u010dtov\u00e9 skupiny:<br \/>\n21 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky v pokladn\u011b<br \/>\n22 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky na \u00fa\u010dtech<br \/>\n23 \u2013 Kr\u00e1tkodob\u00e9 \u00fav\u011bry<br \/>\n24 \u2013 Jin\u00e9 kr\u00e1tkodob\u00e9 finan\u010dn\u00ed v\u00fdpomoci<br \/>\n25 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek<br \/>\n26 \u2013 P\u0159evody mezi finan\u010dn\u00edmi \u00fa\u010dty<\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy<\/strong><\/p>\n<p>\u00da\u010dtov\u00e9 skupiny:<br \/>\n31 \u2013 Pohled\u00e1vky<br \/>\n32 \u2013 Z\u00e1vazky<br \/>\n33 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed se zam\u011bstnanci a institucemi<br \/>\n34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed, dotac\u00ed a ostatn\u00ed z\u00fa\u010dtov\u00e1n\u00ed<br \/>\n35 \u2013 Pohled\u00e1vky za spole\u010dnost\u00ed<br \/>\n36 \u2013 Z\u00e1vazky ke spole\u010dnosti a z\u00e1vazky z upsan\u00fdch nesplacen\u00fdch cenn\u00fdch pap\u00edr\u016f a vklad\u016f<br \/>\n37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky<br \/>\n38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv<br \/>\n39 \u2013 Opravn\u00e1 polo\u017eka k z\u00fa\u010dtovac\u00edm vztah\u016fm a vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 4 \u2013 Voln\u00e1<\/strong><\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 5 \u2013 N\u00e1klady<\/strong><\/p>\n<p>\u00da\u010dtov\u00e9 skupiny:<br \/>\n50 \u2013 Spot\u0159ebovan\u00e9 n\u00e1kupy<br \/>\n51 \u2013 Slu\u017eby<br \/>\n52 \u2013 Osobn\u00ed n\u00e1klady<br \/>\n53 \u2013 Dan\u011b a poplatky<br \/>\n54 \u2013 Ostatn\u00ed n\u00e1klady<br \/>\n55 \u2013 Odpisy, prodan\u00fd majetek, tvorba a pou\u017eit\u00ed rezerv a opravn\u00fdch polo\u017eek<br \/>\n56 \u2013 Zm\u011bny stavu z\u00e1sob vlastn\u00ed \u010dinnosti<br \/>\n57 \u2013 Aktivace<br \/>\n58 \u2013 Poskytnut\u00e9 p\u0159\u00edsp\u011bvky<br \/>\n59 \u2013 Da\u0148 z p\u0159\u00edjm\u016f<\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 6 \u2013 V\u00fdnosy<\/strong><\/p>\n<p>\u00da\u010dtov\u00e9 skupiny:<br \/>\n60 \u2013 Tr\u017eby za vlastn\u00ed v\u00fdkony a za zbo\u017e\u00ed<br \/>\n64 \u2013 Ostatn\u00ed v\u00fdnosy<br \/>\n65 \u2013 Tr\u017eby z prodeje majetku<br \/>\n68 \u2013 P\u0159ijat\u00e9 p\u0159\u00edsp\u011bvky<br \/>\n69 \u2013 Provozn\u00ed dotace<\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 7 a 8<\/strong><\/p>\n<p>\u00da\u010detn\u00ed jednotky pou\u017eij\u00ed \u00fa\u010dty \u00fa\u010dtov\u00e9 t\u0159\u00eddy 7 a 8 podle vnit\u0159n\u00edho p\u0159edpisu.<\/p>\n<p><strong>\u00da\u010dtov\u00e1 t\u0159\u00edda 9 \u2013 Vlastn\u00ed jm\u011bn\u00ed<\/strong>, fondy, v\u00fdsledek hospoda\u0159en\u00ed, rezervy, dlouhodob\u00e9 \u00fav\u011bry a z\u00e1p\u016fj\u010dky, z\u00e1v\u011brkov\u00e9 a podrozvahov\u00e9 \u00fa\u010dty<\/p>\n<p>\u00da\u010dtov\u00e9 skupiny:<br \/>\n90 \u2013 Vlastn\u00ed jm\u011bn\u00ed<br \/>\n91 \u2013 Fondy<br \/>\n92 \u2013 Oce\u0148ovac\u00ed rozd\u00edly<br \/>\n93 \u2013 V\u00fdsledek hospoda\u0159en\u00ed<br \/>\n94 \u2013 Rezervy<br \/>\n95 \u2013 Dlouhodob\u00e9 \u00fav\u011bry a z\u00e1vazky<br \/>\n96 \u2013 Z\u00e1v\u011brkov\u00e9 \u00fa\u010dty<br \/>\n97 \u2013 99 \u2013 Podrozvahov\u00e9 \u00fa\u010dty<\/p>\n<p>Dle sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy SVJ sestav\u00ed <strong>\u00fa\u010dtov\u00fd rozvrh<\/strong> \u2013 laicky \u0159e\u010deno seznam v\u0161ech \u00fa\u010dt\u016f, kter\u00e9 bude pou\u017e\u00edvat. V pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed m\u016f\u017ee SVJ \u00fa\u010dtov\u00fd rozvrh dopl\u0148ovat.<\/p>\n<p>SVJ maj\u00ed, stejn\u011b ostatn\u00ed subjekty, povinnost dodr\u017eovat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu\/\">z\u00e1sady \u00fa\u010detnictv\u00ed<\/a>.<\/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 schvaluje \u00fa\u010detn\u00ed z\u00e1v\u011brku SVJ?<\/h2>\n<p>Z\u00e1v\u011brku jednou ro\u010dn\u011b schvaluje <strong>shrom\u00e1\u017ed\u011bn\u00ed vlastn\u00edk\u016f<\/strong>. Ke schv\u00e1len\u00ed sta\u010d\u00ed prost\u00e1 v\u011bt\u0161ina hlas\u016f p\u0159\u00edtomn\u00fdch vlastn\u00edk\u016f, pokud to SVJ nem\u00e1 ve sv\u00fdch stanov\u00e1ch uvedeno jinak.<\/p>\n<p>Schv\u00e1len\u00e1 z\u00e1v\u011brka se zve\u0159ej\u0148uje ve sb\u00edrce listin.<\/p>\n<h2>\u00da\u010detn\u00ed a da\u0148ov\u00e9 kontroly SVJ \u2013 kdo je kontroluje<\/h2>\n<p><a href=\"https:\/\/www.dauc.cz\/clanky\/4088\/ucetnictvi-spolecenstvi-vlastniku-jednotek-1-cast\" target=\"_blank\" rel=\"noopener\">Port\u00e1l DAU\u010c<\/a> uv\u00e1d\u00ed n\u00e1sleduj\u00edc\u00ed: <em>\u201eSt\u00e1tn\u00ed org\u00e1ny kontroluj\u00ed \u00fa\u010detnictv\u00ed podle slov zam\u011bstnance jednoho finan\u010dn\u00edho \u00fa\u0159adu jenom na ud\u00e1n\u00ed n\u011bkter\u00e9ho vlastn\u00edka.\u201c<\/em><\/p>\n<p>Za chyby ve veden\u00ed \u00fa\u010detnictv\u00ed (p\u0159\u00edpadn\u011b jeho neveden\u00ed) hroz\u00ed <strong>pokuta a\u017e do v\u00fd\u0161e 6 % aktiv<\/strong> SVJ. Aktivem SVJ jsou nap\u0159\u00edklad pen\u00edze na\u0161et\u0159en\u00e9 ve fondu oprav.<\/p>\n<p>Da\u0148ov\u00e9 kontroly jsou u SVJ ojedin\u011bl\u00e9, proto\u017ee v\u011bt\u0161ina z nich nem\u00e1 povinnost<strong> pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. P\u0159\u00edsp\u011bvky vlastn\u00edk\u016f na spr\u00e1vu domu toti\u017e nejsou p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n<h2>Jak na veden\u00ed \u00fa\u010detnictv\u00ed SVJ<\/h2>\n<p>K veden\u00ed \u00fa\u010detnictv\u00ed SVJ pot\u0159ebujete <strong>\u00fa\u010detn\u00ed program<\/strong>. Evidujete v n\u011bm platby od vlastn\u00edk\u016f, p\u0159ijat\u00e9 faktury od dodavatel\u016f energi\u00ed, \u00faklidov\u00e9 firmy, oprav\u00e1\u0159\u016f a dal\u0161\u00edch.<\/p>\n<p>V \u00fa\u010detn\u00edm programu sestav\u00edte <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-nestatnich-neziskovych-organizaci\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a> a pom\u016f\u017ee v\u00e1m s <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-funguje-automatizace-ucetnictvi-se-kterou-usetrite-desitky-hodin-mesicne\/\">automatizac\u00ed \u00fa\u010detnictv\u00ed<\/a> \u2013 \u0159adu \u00fakon\u016f zvl\u00e1dne za v\u00e1s, nap\u0159\u00edklad <strong>\u010di\u0161t\u011bn\u00ed salda<\/strong>.<\/p>\n<p>\u00da\u010detnictv\u00ed SVJ m\u016f\u017eete v\u00e9st <strong>v programu Money S3<\/strong>. St\u00e1hn\u011bte si jeho <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">bezplatnou verzi Start<\/a> \u2013 zdarma ji budete pou\u017e\u00edvat do vy\u010derp\u00e1n\u00ed limit\u016f (nap\u0159. 500 z\u00e1znam\u016f v pen\u011b\u017en\u00edm den\u00edku). T\u00edm si \u00fa\u010detn\u00ed program d\u016fkladn\u011b vyzkou\u0161\u00edte a jakmile dos\u00e1hnete limitu, m\u016f\u017eete se v\u0161emi daty plynule p\u0159ej\u00edt na placenou verzi.<\/p>\n<h2>Evidence plateb z\u00e1loh na slu\u017eby v \u00fa\u010detn\u00edm programu<\/h2>\n<p>Z\u00e1lohy na slu\u017eby (nap\u0159\u00edklad na elekt\u0159inu, vodu, spr\u00e1vu domu atd.) evidujete podle jednotliv\u00fdch majitel\u016f bytov\u00fdch jednotek. V Money m\u016f\u017eete vytvo\u0159it \u00fa\u010detn\u00ed doklad pro z\u00e1lohy, kter\u00fd p\u0159id\u011bl\u00edte konkr\u00e9tn\u00edmu majiteli. V Money m\u016f\u017eete zalo\u017eit samostatn\u00fd analytick\u00fd \u00fa\u010det pro z\u00e1lohy na slu\u017eby u ka\u017ed\u00e9 jednotky.<\/p>\n<p>Doklad bude obsahovat \u010d\u00e1stku z\u00e1lohy, datum splatnosti a popis slu\u017eby. Jakmile jednotliv\u00ed majitel\u00e9 uhrad\u00ed z\u00e1lohu, zaznamen\u00e1te platbu jako p\u0159ijatou (s uveden\u00edm platby na bankovn\u00edm \u00fa\u010dtu nebo v hotovosti).<\/p>\n<p><strong>P\u0159\u00edklad: <\/strong>Majitel bytu \u010d. 3 zaplat\u00ed 1 500 K\u010d jako z\u00e1lohu na slu\u017eby.<\/p>\n<ol>\n<li>Vytvo\u0159\u00edte \u00fa\u010detn\u00ed doklad.<\/li>\n<li>Vyberete hlavn\u00ed \u00fa\u010det \u201eZ\u00e1lohy na slu\u017eby\u201c.<\/li>\n<li>Zvol\u00edte analytick\u00fd \u00fa\u010det \u201eZ\u00e1loha na slu\u017eby \u2013 Byt \u010d. 3\u201c.<\/li>\n<li>Zad\u00e1te \u010d\u00e1stku 1 500 K\u010d.<\/li>\n<li>Doklad ulo\u017e\u00edte a platba je t\u00edmto p\u0159i\u0159azena k bytu \u010d. 3.<\/li>\n<\/ol>\n<h2>Evidence plateb do fondu oprav (FO) v \u00fa\u010detn\u00edm programu<\/h2>\n<p>Podobn\u011b jako u z\u00e1loh na slu\u017eby, platby do fondu oprav (FO) se zapisuj\u00ed podle majitel\u016f jednotek. V Money m\u016f\u017eete z\u0159\u00eddit samostatn\u00fd analytick\u00fd \u00fa\u010det pro fond oprav pro ka\u017edou jednotku.<\/p>\n<p>Jakmile majitel\u00e9 plat\u00ed do FO, zaznamen\u00e1te to na tento \u00fa\u010det s odpov\u00eddaj\u00edc\u00ed \u010d\u00e1stkou. M\u016f\u017eete si nastavit i r\u016fzn\u00e9 analytick\u00e9 \u00fa\u010dty podle typu fondu (nap\u0159. &#8222;Fond oprav \u2013 st\u0159echy&#8220;, &#8222;Fond oprav \u2013 v\u00fdtah&#8220; atd.), pokud to va\u0161e SVJ vy\u017eaduje.<\/p>\n<p><strong>P\u0159\u00edklad: <\/strong>Majitel bytu \u010d. 2 zaplat\u00ed 2 000 K\u010d na fond oprav.<\/p>\n<ol>\n<li>Vytvo\u0159\u00edte \u00fa\u010detn\u00ed doklad.<\/li>\n<li>Vyberete hlavn\u00ed \u00fa\u010det \u201eFond oprav\u201c.<\/li>\n<li>Zvol\u00edte analytick\u00fd \u00fa\u010det \u201eFond oprav \u2013 Byt \u010d. 2\u201c.<\/li>\n<li>Zadejte \u010d\u00e1stku 2 000 K\u010d.<\/li>\n<li>Doklad ulo\u017e\u00edte a platba je t\u00edmto p\u0159i\u0159azena k bytu \u010d. 2.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>SVJ je zkratka pro spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek. To je pr\u00e1vnick\u00e1 osoba, jej\u00ed\u017e hlavn\u00ed \u010dinnost\u00ed je zaji\u0161\u0165ov\u00e1n\u00ed spr\u00e1vy ciz\u00edho majetku. Nej\u010dast\u011bji se s n\u00ed setk\u00e1te v &#8230;<\/p>\n","protected":false},"author":34,"featured_media":13243,"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":[372,202,388,99,378],"class_list":["post-13242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-funkce-ucetniho-programu","tag-podvojne-ucetnictvi","tag-svj","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\/13242","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=13242"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13242\/revisions"}],"predecessor-version":[{"id":18021,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13242\/revisions\/18021"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13243"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}