{"id":14066,"date":"2024-03-08T08:00:00","date_gmt":"2024-03-08T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14066"},"modified":"2024-09-10T14:31:30","modified_gmt":"2024-09-10T12:31:30","slug":"navod-jake-jsou-povinnosti-ucetni-jednotky-a-ucetni-co-za-vas-pohlida-ucetni-program","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jake-jsou-povinnosti-ucetni-jednotky-a-ucetni-co-za-vas-pohlida-ucetni-program\/","title":{"rendered":"N\u00e1vod: jak\u00e9 jsou povinnosti \u00fa\u010detn\u00ed jednotky a \u00fa\u010detn\u00ed \u2013 co za v\u00e1s pohl\u00edd\u00e1 \u00fa\u010detn\u00ed program?"},"content":{"rendered":"<h2>Povinnosti \u00fa\u010detn\u00ed<\/h2>\n<p>Povinnosti \u00fa\u010detn\u00ed se li\u0161\u00ed <strong>dle jej\u00ed role ve firm\u011b<\/strong>. Nap\u0159\u00edklad juniorn\u00ed \u00fa\u010detn\u00ed \u010di fakturantka m\u00e1 za \u00fakol <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/vystavene-faktury-a-jejich-uctovani-4-zasady-a-pravidla-bez-kterych-se-neobejdete\/\">vystavovat faktury<\/a>, odes\u00edlat je klient\u016fm a zpracov\u00e1vat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zauctovani-prijate-faktury\/\">p\u0159ijat\u00e9 faktury<\/a>, tedy zad\u00e1vat je do \u00fa\u010detn\u00edho programu. Povinnosti specializovan\u00fdch \u00fa\u010detn\u00edch jsou v\u0161ak mnohem \u0161ir\u0161\u00ed.<\/p>\n<h3>Povinnosti mzdov\u00e9 \u00fa\u010detn\u00ed<\/h3>\n<p>Mzdov\u00e1 \u00fa\u010detn\u00ed v\u011bt\u0161inou pracuje ve firm\u00e1ch s v\u011bt\u0161\u00edm po\u010dtem zam\u011bstnanc\u016f. M\u00e1 na starosti ve\u0161kerou mzdovou agendu.<\/p>\n<p>Mezi <strong>typick\u00e9 povinnosti<\/strong> mzdov\u00e9 \u00fa\u010detn\u00ed pat\u0159\u00ed n\u00e1sleduj\u00edc\u00ed \u00fakony:<\/p>\n<ul>\n<li>Hl\u00edd\u00e1 si, aby m\u011bla v\u010das ve\u0161ker\u00e9 podklady ke mzd\u00e1m (nap\u0159. informace o doch\u00e1zce a odm\u011bn\u00e1ch).<\/li>\n<li>Zpracov\u00e1v\u00e1 mzdy.<\/li>\n<li>Zajist\u00ed, aby ka\u017ed\u00fd zam\u011bstnanec dostal <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vyplatni-paska-2021-jake-informace-na-ni-musite-uvadet\/\">v\u00fdplatn\u00ed p\u00e1sku<\/a>.<\/li>\n<li><strong>Odes\u00edl\u00e1 mzdy na \u00fa\u010det<\/strong> tak, aby je zam\u011bstnanci m\u011bli v\u010das (obvykle 15. den v m\u011bs\u00edci, ale v n\u011bkter\u00fdch firm\u00e1ch je v\u00fdplatn\u00ed den i d\u0159\u00edve).<\/li>\n<li>\u0158e\u0161\u00ed odvody povinn\u00fdch poji\u0161t\u011bn\u00ed.<\/li>\n<li>Nov\u00e9 zam\u011bstnance <strong>hl\u00e1s\u00ed zdravotn\u00edm poji\u0161\u0165ovn\u00e1m<\/strong> a spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/li>\n<li>Hl\u00edd\u00e1 zm\u011bny v legislativ\u011b, kter\u00e9 se t\u00fdkaj\u00ed mzdov\u00e9 oblasti.<\/li>\n<li>Pokud si n\u011bkte\u0159\u00ed zam\u011bstnanci p\u0159ivyd\u011bl\u00e1vaj\u00ed podnik\u00e1n\u00edm, chyst\u00e1 jim <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/potvrzeni-o-zdanitelnych-prijmech-co-to-je-co-musi-obsahovat-a-kdy-se-vydava\/\">Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech<\/a>.<\/li>\n<li>Podepisuje se zam\u011bstnanci tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-vyplnit-prohlaseni-poplatnika-dane-z-prijmu-pro-rok-2021\/\">r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed<\/a>.<\/li>\n<li>Zji\u0161\u0165uje, na jak\u00e9 da\u0148ov\u00e9 slevy maj\u00ed zam\u011bstnanci n\u00e1rok, zpracov\u00e1v\u00e1 jim <a href=\"https:\/\/www.idoklad.cz\/blog\/rocni-zuctovani-dane-pro-cerstve-zamestnavatele\">ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/a> a <strong>odes\u00edl\u00e1 ho na finan\u010dn\u00ed \u00fa\u0159ad<\/strong>.<\/li>\n<li>Po\u010d\u00edt\u00e1 n\u00e1rok na dovolenou (nap\u0159. kdy\u017e zam\u011bstnanec nastoup\u00ed v pr\u016fb\u011bhu roku).<\/li>\n<li>\u0158e\u0161\u00ed agendu mate\u0159sk\u00fdch, rodi\u010dovsk\u00fdch a otcovsk\u00fdch dovolen\u00fdch zam\u011bstnanc\u016f.<\/li>\n<li>\u0158e\u0161\u00ed nemocensk\u00e9.<\/li>\n<li>Vypl\u00e1c\u00ed cestovn\u00ed n\u00e1hrady.<\/li>\n<li>Archivuje mzdov\u00e9 doklady.<\/li>\n<\/ul>\n<p>V n\u011bkter\u00fdch firm\u00e1ch se mzdov\u00e1 \u00fa\u010detn\u00ed star\u00e1 tak\u00e9 o evidenci pracovn\u00edch smluv a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/novela-zakoniku-prace-priplatky-u-dohodaru-od-1-10-2023\/\">dohod<\/a>.<\/p>\n<p>S t\u00e9m\u011b\u0159 celou agendou j\u00ed pom\u016f\u017ee <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program<\/a>. Nap\u0159\u00edklad v Money S3 zpracuje ve\u0161ker\u00e9 mzdy a <strong>spo\u010d\u00edt\u00e1 i insolven\u010dn\u00ed sr\u00e1\u017eky<\/strong>. P\u0159iprav\u00ed v n\u011bm podklady pro \u00fa\u0159ady a zdravotn\u00ed poji\u0161\u0165ovny a rovnou z \u00fa\u010detn\u00edho programu je elektronicky ode\u0161le. Tak\u00e9 v n\u011bm za\u00fa\u010dtuje mzdy, cestovn\u00ed n\u00e1hrady atd.<\/p>\n<h3>Povinnosti hlavn\u00ed \u00fa\u010detn\u00ed<\/h3>\n<p>Hlavn\u00ed \u00fa\u010detn\u00ed je ozna\u010den\u00ed pro vedouc\u00ed \u00fa\u010detn\u00ed, kter\u00e1<strong> zodpov\u00edd\u00e1 za chod \u00fa\u010detn\u00edho odd\u011blen\u00ed<\/strong>. Vede t\u00fdm \u00fa\u010detn\u00edch a fakturant\u016f, rozd\u011bluje pr\u00e1ci, hl\u00edd\u00e1 projekty, odpov\u00edd\u00e1 za spr\u00e1vn\u00e9 \u00fa\u010detnictv\u00ed a tak\u00e9 za 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 veden\u00ed \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<p>Mezi jej\u00ed povinnosti nap\u0159\u00edklad pat\u0159\u00ed:<\/p>\n<ul>\n<li>kontrola pr\u00e1ce pod\u0159\u00edzen\u00fdch,<\/li>\n<li>komunikace s vedouc\u00edmi ostatn\u00edch odd\u011blen\u00ed,<\/li>\n<li><strong>reporting pro veden\u00ed firmy<\/strong>,<\/li>\n<li>odpov\u011bdnost za sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky,<\/li>\n<li>hl\u00edd\u00e1 legislativn\u00ed zm\u011bny s dopadem na \u00fa\u010detnictv\u00ed,<\/li>\n<li>\u0159e\u0161\u00ed <strong>komplikovan\u00e9 \u00fa\u010detn\u00ed p\u0159\u00edpady<\/strong>,<\/li>\n<li>hl\u00edd\u00e1, aby firma pracovala s aktualizovan\u00fdm syst\u00e9mem na podvojn\u00e9 \u00fa\u010detnictv\u00ed,<\/li>\n<li>je zapojen\u00e1 do v\u00fdb\u011bru extern\u00edch dodavatel\u016f, nap\u0159. da\u0148ov\u00e9ho poradce, extern\u00edch \u00fa\u010detn\u00edch.<\/li>\n<\/ul>\n<p>Nejd\u016fle\u017eit\u011bj\u0161\u00edm pracovn\u00edm n\u00e1strojem hlavn\u00ed \u00fa\u010detn\u00ed je <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">program na podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a>. V n\u011bm kontroluje pr\u00e1ci koleg\u016f \u010di p\u0159\u00edmo sama n\u011bkter\u00e9 z\u00e1le\u017eitosti \u0159e\u0161\u00ed.<\/p>\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    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\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\/14066\">\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\/14066\">\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>Povinnosti \u00fa\u010detn\u00ed na konci roku<\/h2>\n<p>Na konci roku m\u00e1 \u00fa\u010detn\u00ed povinnost <strong>zalo\u017eit nov\u00fd \u00fa\u010detn\u00ed rok v \u00fa\u010detn\u00edm programu<\/strong>. Nap\u0159\u00edklad v Money S3 je to velmi snadn\u00e9. Kdy\u017e m\u00e1te zaplacenou slu\u017ebu Podpora a aktualizace, p\u0159i aktualizaci si do programu st\u00e1hnete v\u0161echny nov\u00e9 sazby poji\u0161t\u011bn\u00ed, minim\u00e1ln\u00ed mzdy atd. Nemus\u00edte je tedy hl\u00eddat a zad\u00e1vat ru\u010dn\u011b, toto v\u0161e hl\u00eddaj\u00ed odborn\u00edci z Money S3.<\/p>\n<p>Nov\u00fd \u00fa\u010detn\u00ed rok p\u0159evezme ve\u0161ker\u00e9 nastaven\u00ed (nap\u0159. \u00fa\u010dtov\u00e1 osnova, p\u0159edkontace, \u010d\u00edseln\u00e9 \u0159ady) z roku uplynul\u00e9ho, tak\u017ee neza\u010d\u00edn\u00e1te s nastaven\u00edm od nuly. <strong>Po\u010d\u00e1te\u010dn\u00ed stavy \u00fa\u010dt\u016f<\/strong> si automaticky p\u0159evedete z roku minul\u00e9ho.<\/p>\n<p>Pod\u00edvejte se, <a href=\"https:\/\/www.youtube.com\/watch?v=BpXu446iRsM&amp;t=436s\">jak snadno zalo\u017e\u00edte nov\u00fd \u00fa\u010detn\u00ed rok<\/a>.<\/p>\n<p>D\u00e1le jde zejm\u00e9na o <strong>povinnosti spojen\u00e9 s \u00fa\u010detn\u00ed z\u00e1v\u011brkou<\/strong>. Ne v\u017edy je ale \u00fa\u010detn\u00ed \u0159e\u0161\u00ed na konci kalend\u00e1\u0159n\u00edho roku. N\u011bkter\u00e9 firmy funguj\u00ed v cyklu hospod\u00e1\u0159sk\u00e9ho roku \u2013 jeho za\u010d\u00e1tek si zvol\u00edte libovoln\u011b. M\u016f\u017ee nap\u0159\u00edklad trvat od 1. 6. do 31. 5.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00da\u010detn\u00ed z\u00e1v\u011brka<\/a> se skl\u00e1d\u00e1 z n\u00e1sleduj\u00edc\u00edch krok\u016f:<\/p>\n<ol>\n<li>P\u0159ecen\u011bn\u00ed doklad\u016f v ciz\u00ed m\u011bn\u011b<\/li>\n<li>P\u0159ecen\u011bn\u00ed bankovn\u00edch \u00fa\u010dt\u016f a pokladen<\/li>\n<li>Pr\u016fb\u011b\u017en\u00fd p\u0159evod salda, stavu bankovn\u00edch \u00fa\u010dt\u016f a pokladen a DPH do nov\u00e9ho roku<\/li>\n<li>Kontrola hodnoty skladu<\/li>\n<li>Kontrola \u00fa\u010detnictv\u00ed<\/li>\n<li>Kontrola \u00fa\u010dt\u016f pro p\u0159evod v \u00fa\u010dtov\u00e9 osnov\u011b<\/li>\n<li>Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/li>\n<li>Za\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/li>\n<li>Uzav\u0159en\u00ed roku<\/li>\n<\/ol>\n<p>P\u0159e\u010dtete si podrobnosti k <a href=\"https:\/\/money.cz\/navod\/uzaverka-roka-v-podvojnem-ucetnictvi\/\">jednotliv\u00fdm krok\u016fm \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a>.<\/p>\n<figure id=\"attachment_14069\" aria-describedby=\"caption-attachment-14069\" style=\"width: 1024px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-14069\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Hlavni_povinnosti_je_zpracovani_ucetni_uzaverky-1024x683.jpg\" alt=\"Hlavn\u00ed povinnost\u00ed \u00fa\u010detn\u00ed po konci roku je zpracov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Hlavni_povinnosti_je_zpracovani_ucetni_uzaverky-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Hlavni_povinnosti_je_zpracovani_ucetni_uzaverky-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Hlavni_povinnosti_je_zpracovani_ucetni_uzaverky-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Hlavni_povinnosti_je_zpracovani_ucetni_uzaverky-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Hlavni_povinnosti_je_zpracovani_ucetni_uzaverky.jpg 1279w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-14069\" class=\"wp-caption-text\">Hlavn\u00ed povinnost\u00ed \u00fa\u010detn\u00ed po konci roku je zpracov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/figcaption><\/figure>\n<h2>Povinnosti \u00fa\u010detn\u00ed jednotky<\/h2>\n<p>Povinnosti se li\u0161\u00ed dle toho, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">do kter\u00e9 kategorie \u00fa\u010detn\u00edch jednotek spad\u00e1te<\/a>.<\/p>\n<h3>Povinnosti mikro \u00fa\u010detn\u00ed jednotky<\/h3>\n<p>Mikro \u00fa\u010detn\u00ed jednotky sestavuj\u00ed <strong>\u00fa\u010detn\u00ed z\u00e1v\u011brku ve zkr\u00e1cen\u00e9m rozsahu<\/strong>. Naopak nemaj\u00ed povinnost zve\u0159ej\u0148ovat v\u00fdsledovku (<a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-vykaz-zisku-a-ztraty\/\">v\u00fdkaz zisku a ztr\u00e1ty<\/a>) a nesestavuj\u00ed p\u0159ehled cash flow a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/p>\n<h3>Povinnosti mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/h3>\n<p>U mal\u00fdch \u00fa\u010detn\u00edch jednotek rozli\u0161ujeme, jestli maj\u00ed <strong>povinnost auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky, nebo ne<\/strong>.<\/p>\n<p>Audit prov\u00e1d\u00ed <strong>nez\u00e1visl\u00fd auditor<\/strong> registrovan\u00fd v komo\u0159e auditor\u016f. V pr\u016fb\u011bhu auditu kontroluje, jestli ve sv\u00e9m \u00fa\u010detnictv\u00ed postupujete v souladu s platn\u00fdmi pr\u00e1vn\u00edmi normami a p\u0159edpisy. N\u00e1sledn\u011b vypracuje auditorskou zpr\u00e1vu.<\/p>\n<p><strong>Jestli se v\u00e1s t\u00fdk\u00e1 audit<\/strong>, pozn\u00e1te dle n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed:<\/p>\n<ul>\n<li>aktiva v netto hodnot\u011b (tedy celkov\u00e1 aktiva po ode\u010dten\u00ed opr\u00e1vek) vy\u0161\u0161\u00ed ne\u017e 40 milion\u016f K\u010d,<\/li>\n<li>\u010dist\u00fd ro\u010dn\u00ed obrat vy\u0161\u0161\u00ed 80 milion\u016f K\u010d,<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f vy\u0161\u0161\u00ed ne\u017e 50 zam\u011bstnanc\u016f.<\/li>\n<\/ul>\n<p>Pokud spl\u0148ujete 2 z v\u00fd\u0161e uveden\u00fdch ukazatel\u016f, m\u00e1te povinnost zad\u00e1vat audit. Akciov\u00e9 spole\u010dnosti a sv\u011b\u0159eneck\u00e9 fondy mus\u00ed d\u011blat audit p\u0159i spln\u011bn\u00ed alespo\u0148 jednoho z krit\u00e9ri\u00ed.<\/p>\n<p>Jestli\u017ee va\u0161e mal\u00e1 \u00fa\u010detn\u00ed jednotka nepodl\u00e9h\u00e1 auditu, sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brku pouze ve zkr\u00e1cen\u00e9m rozsahu. <strong>Nemus\u00ed zve\u0159ej\u0148ovat v\u00fdsledovku<\/strong>, ani p\u0159ehled o cash flow a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee mus\u00edte d\u011blat audit, <strong>sestavujete \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m rozsahu<\/strong> a p\u0159ipravujete v\u00fdro\u010dn\u00ed zpr\u00e1vu. M\u00e1te povinnost zve\u0159ejnit i zpr\u00e1vu od auditora.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-se-pripravit-na-ucetni-audit\/\">jak se p\u0159ipravit na \u00fa\u010detn\u00ed audit<\/a>.<\/p>\n\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  \n<h3>Povinnosti st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky<\/h3>\n<p>St\u0159edn\u00edch \u00fa\u010detn\u00edch jednotek se t\u00fdkaj\u00ed tyto povinnosti:<\/p>\n<ul>\n<li>v\u017edy <strong>podl\u00e9haj\u00ed povinn\u00e9mu auditu<\/strong>,<\/li>\n<li>sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m rozsahu,<\/li>\n<li>sestavuj\u00ed p\u0159ehled cash flow a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu,<\/li>\n<li>vyd\u00e1vaj\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/li>\n<\/ul>\n<p>Pokud m\u00e1te men\u0161\u00ed \u010di st\u0159edn\u00ed firmu, spln\u011bn\u00ed v\u0161ech \u00fa\u010detn\u00edch povinnost\u00ed v\u00e1m usnadn\u00ed obl\u00edben\u00fd \u00fa\u010detn\u00ed syst\u00e9m Money S3. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">St\u00e1hn\u011bte si bezplatnou verzi Start<\/a> \u2013 najdete v n\u00ed v\u0161echny funkce. Program m\u016f\u017eete <strong>zdarma pou\u017e\u00edvat, dokud <\/strong>nevy\u010derp\u00e1te po\u010det bezplatn\u00fdch z\u00e1znam\u016f. Zdarma m\u00e1te nap\u0159. 500 z\u00e1pis\u016f v \u00fa\u010detn\u00edm den\u00edku.<\/p>\n<p>Povinnosti velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/p>\n<p>Nejv\u011bt\u0161\u00ed firmy maj\u00ed n\u00e1sleduj\u00edc\u00ed povinnosti:<\/p>\n<ul>\n<li>v\u017edy podl\u00e9haj\u00ed povinn\u00e9mu auditu,<\/li>\n<li>sestavuj\u00ed \u00fa\u010detn\u00ed <strong>z\u00e1v\u011brku v pln\u00e9m rozsahu<\/strong>,<\/li>\n<li>sestavuj\u00ed p\u0159ehled cash flow a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu,<\/li>\n<li>vyd\u00e1vaj\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Povinnosti \u00fa\u010detn\u00ed Povinnosti \u00fa\u010detn\u00ed se li\u0161\u00ed dle jej\u00ed role ve firm\u011b. Nap\u0159\u00edklad juniorn\u00ed \u00fa\u010detn\u00ed \u010di fakturantka m\u00e1 za \u00fakol vystavovat faktury, odes\u00edlat je klient\u016fm a &#8230;<\/p>\n","protected":false},"author":35,"featured_media":14070,"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":[372,380,302,129,378,371],"class_list":["post-14066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-funkce-ucetniho-programu","tag-mzdy-a-personalistika-v-money-s3","tag-ucetni-jednotka","tag-ucetni-zaverka","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\/14066","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\/35"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14066"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14066\/revisions"}],"predecessor-version":[{"id":15411,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14066\/revisions\/15411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14070"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}