{"id":14225,"date":"2024-03-27T07:49:00","date_gmt":"2024-03-27T06:49:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14225"},"modified":"2025-07-31T18:54:42","modified_gmt":"2025-07-31T16:54:42","slug":"jak-uctovat-dle-uctove-osnovy-a-uctoveho-rozvrhu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-dle-uctove-osnovy-a-uctoveho-rozvrhu\/","title":{"rendered":"Jak \u00fa\u010dtovat dle \u00fa\u010dtov\u00e9 osnovy a \u00fa\u010dtov\u00e9ho rozvrhu?"},"content":{"rendered":"<h2><strong>\u00da\u010dtov\u00e1 osnova<\/strong><\/h2>\n<p>Pro spr\u00e1vn\u00e9 pou\u017e\u00edv\u00e1n\u00ed konkr\u00e9tn\u00edch \u00fa\u010dt\u016f v\u00a0\u00fa\u010detnictv\u00ed existuje jednodu\u0161e \u0159e\u010deno \u201etelefonn\u00ed seznam\u201c, z\u00a0n\u011bho\u017e se vych\u00e1z\u00ed. Tento \u201etelefonn\u00ed seznam\u201c je ozna\u010dov\u00e1n jako tzv. \u00fa\u010dtov\u00e1 osnova. V\u00a0historii m\u011bla podobu tzv. z\u00e1vazn\u00e9 \u00fa\u010dtov\u00e9 osnovy, v\u00a0sou\u010dasnosti se jedn\u00e1 o tzv. sm\u011brnou \u00fa\u010dtovou osnovu.<\/p>\n<p>Tzv. z\u00e1vazn\u00e1 \u00fa\u010dtov\u00e1 osnova obsahovala \u00fa\u010dtov\u00e9 t\u0159\u00eddy, kter\u00e9 se d\u00e1le \u010dlenily na \u00fa\u010dtov\u00e9 skupiny a ty d\u00e1le na syntetick\u00e9 \u00fa\u010dty. Pou\u017e\u00edv\u00e1n\u00ed t\u00e9 kter\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00eddy, konkr\u00e9tn\u00ed \u00fa\u010dtov\u00e9 skupiny a toho kter\u00e9ho syntetick\u00e9ho \u00fa\u010dtu pro za\u00fa\u010dtov\u00e1n\u00ed jasn\u011b definovan\u00e9 hospod\u00e1\u0159sk\u00e9 transakce bylo d\u00e1no \u00fa\u010detn\u00edmi p\u0159edpisy (v d\u00e1vn\u00e9 historii tzv. Opat\u0159en\u00edm Ministerstva financ\u00ed \u010cesk\u00e9 republiky pro veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed).<\/p>\n<p>V\u00a0sou\u010dasn\u00e9 dob\u011b existuje tzv. sm\u011brn\u00e1 \u00fa\u010dtov\u00e1 osnova, kter\u00e1 obsahuje pouze \u00fa\u010dtov\u00e9 t\u0159\u00eddy, kter\u00e9 se d\u00e1le \u010dlen\u00ed na \u00fa\u010dtov\u00e9 skupiny. Pou\u017e\u00edv\u00e1n\u00ed t\u00e9 kter\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00eddy a konkr\u00e9tn\u00ed \u00fa\u010dtov\u00e9 skupiny pro za\u00fa\u010dtov\u00e1n\u00ed jasn\u011b definovan\u00e9 hospod\u00e1\u0159sk\u00e9 transakce je d\u00e1no Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb.<\/p>\n<p>V\u00a0souladu s\u00a0Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb. je \u00fa\u010dtov\u00fdch t\u0159\u00edd ve sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnov\u011b uvedeno celkem 10, p\u0159i\u010dem\u017e \u00fa\u010dtov\u00e1 t\u0159\u00edda 0 a\u017e 7 je ur\u010dena pro finan\u010dn\u00ed \u00fa\u010detnictv\u00ed, zat\u00edmco \u00fa\u010dtov\u00e1 t\u0159\u00edda 8 a 9 je ur\u010dena pro oblast mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed \u2013 pokud je mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed realizov\u00e1no v\u00a0tzv. dvouokruhov\u00e9 soustav\u011b \u00fa\u010detnictv\u00ed (tj. finan\u010dn\u00ed \u00fa\u010detnictv\u00ed v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 0 a\u017e 7 a mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 8 a 9).<\/p>\n<p>Ka\u017ed\u00e1 \u00fa\u010dtov\u00e1 t\u0159\u00edda se d\u00e1le d\u011bl\u00ed do \u00fa\u010dtov\u00fdch skupin, kter\u00fdch je v\u00a0ka\u017ed\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b maxim\u00e1ln\u011b 10. V\u00a0r\u00e1mci \u00fa\u010dtov\u00e1n\u00ed je nutn\u00e9 dodr\u017eovat pro tu kterou \u00fa\u010detn\u00ed transakci p\u0159esn\u011b vymezenou \u00fa\u010dtovou t\u0159\u00eddu a \u00fa\u010dtovou skupinu.<\/p>\n<p><strong>\u010clen\u011bn\u00ed \u00fa\u010dtov\u00fdch t\u0159\u00edd ve sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnov\u011b je n\u00e1sleduj\u00edc\u00ed:<\/strong><\/p>\n<ul>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 0 \u2013 Dlouhodob\u00fd majetek<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 1 \u2013 Z\u00e1soby<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek, pen\u011b\u017en\u00ed prost\u0159edky a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 4 \u2013 Vlastn\u00ed kapit\u00e1l a dlouhodob\u00e9 dluhy<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 5 \u2013 N\u00e1klady<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 6 \u2013 V\u00fdnosy<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 7 \u2013 Z\u00e1v\u011brkov\u00e9 a podrozvahov\u00e9 \u00fa\u010dty<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 8 \u2013 Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed<\/li>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 9 \u2013 Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed<\/li>\n<\/ul>\n<p><strong>Struktura sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy respektuje p\u0159edev\u0161\u00edm:<\/strong><\/p>\n<ul>\n<li>likvidnost aktiv, tj. dobu p\u0159em\u011bny jedn\u00e9 majetkov\u00e9 slo\u017eky v\u00a0jinou,<\/li>\n<li>kr\u00e1tkodobost, resp. dlouhodobost majetku a z\u00e1vazk\u016f (dluh\u016f),<\/li>\n<li>funkci majetku v\u00a0r\u00e1mci ekonomick\u00e9 \u010dinnosti,<\/li>\n<li>n\u00e1klady a v\u00fdnosy podle \u010dlen\u011bn\u00ed v\u00fdsledku hospoda\u0159en\u00ed na provozn\u00ed a finan\u010dn\u00ed.<\/li>\n<\/ul>\n<p>Ka\u017ed\u00e1 \u00fa\u010dtov\u00e1 t\u0159\u00edda tedy obsahuje n\u011bkolik \u00fa\u010dtov\u00fdch skupin, jejich\u017e \u010d\u00edseln\u00e9 ozna\u010den\u00ed p\u0159edstavuje \u201edvoj\u010d\u00edsl\u00ed\u201c, nikoliv pouze \u201edruh\u00e9 \u010d\u00edslo\u201c. Nap\u0159\u00edklad \u00fa\u010dtov\u00e1 skupina 21 p\u0159edstavuje \u201ePen\u011b\u017en\u00ed prost\u0159edky v\u00a0pokladn\u011b\u201c, p\u0159i\u010dem\u017e se tato \u00fa\u010dtov\u00e1 skupina nach\u00e1z\u00ed v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek, pen\u011b\u017en\u00ed prost\u0159edky a kr\u00e1tkodob\u00e9 finan\u010dn\u00ed dluhy. Struktura \u00fa\u010dtov\u00fdch skupin v\u00a0t\u00e9 kter\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b je tedy pevn\u011b definov\u00e1na Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb.<\/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<h2>\u00da\u010dtov\u00fd rozvrh<\/h2>\n<p>Podle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. je \u00fa\u010detn\u00ed jednotka povinna tzv. sm\u011brnou \u00fa\u010dtovou osnovu d\u00e1le \u201erozpracovat a doplnit\u201c do podoby tzv. \u00fa\u010dtov\u00e9ho rozvrhu. T\u00edm se rozum\u00ed, \u017ee \u00fa\u010detn\u00ed jednotka dopln\u00ed tu kterou \u00fa\u010dtovou skupinu d\u00e1le je\u0161t\u011b o tzv. syntetick\u00e9 \u00fa\u010dty. Tyto syntetick\u00e9 \u00fa\u010dty \u00fa\u010detn\u00ed jednotka zpravidla d\u00e1le rozpracov\u00e1v\u00e1 o tzv. analytick\u00e9 \u00fa\u010dty. Syntetick\u00e9 \u00fa\u010dty jsou ozna\u010deny textac\u00ed a d\u00e1le \u010d\u00edseln\u00fdm \u201etroj\u010d\u00edsl\u00edm\u201c. Analytick\u00e9 \u00fa\u010dty jsou ozna\u010deny textac\u00ed a d\u00e1le \u010d\u00edseln\u00fdm \u201ev\u00edce ne\u017e troj\u010d\u00edsl\u00edm\u201c.<\/p>\n<p><strong>P\u0159\u00edklad \u010dlen\u011bn\u00ed \u00fa\u010dtov\u00e9ho rozvrhu u \u00fa\u010detn\u00ed jednotky:<\/strong><\/p>\n<ul>\n<li>\u00da\u010dtov\u00e1 t\u0159\u00edda 1 \u2013 Z\u00e1soby: P\u0159edeps\u00e1no povinn\u011b Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb.<\/li>\n<li>\u00da\u010dtov\u00e1 skupina 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti: P\u0159edeps\u00e1no povinn\u011b Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb.<\/li>\n<li>Syntetick\u00e9 \u00fa\u010dty: 121 \u2013 Nedokon\u010den\u00e1 v\u00fdroba, 122 \u2013 Polotovary vlastn\u00ed v\u00fdroby, 123 \u2013 V\u00fdrobky, 124 \u2013 Mlad\u00e1 a ostatn\u00ed zv\u00ed\u0159ata a jejich skupiny: Vytvo\u0159eno dle intern\u00ed sm\u011brnice a rozhodnut\u00ed \u00fa\u010detn\u00ed jednotky.<\/li>\n<li>Analytick\u00e9 \u00fa\u010dty: 121.1 \u2013 Nedokon\u010den\u00e1 v\u00fdroba A, 121.2 \u2013 Nedokon\u010den\u00e1 v\u00fdroba B, 121.3 \u2013 Nedokon\u010den\u00e1 v\u00fdroba C: Vytvo\u0159eno dle intern\u00ed sm\u011brnice a rozhodnut\u00ed \u00fa\u010detn\u00ed jednotky.<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad konkr\u00e9tn\u00edho analytick\u00e9ho \u00fa\u010dtu 321.22 fiktivn\u00edho \u00fa\u010dtov\u00e9ho rozvrhu:<\/strong><\/p>\n<ul>\n<li>Jedn\u00e1 se o \u00fa\u010dtovou t\u0159\u00eddu 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy.<\/li>\n<li>Jedn\u00e1 se o \u00fa\u010dtovou skupinu 32 \u2013 Z\u00e1vazky (kr\u00e1tkodob\u00e9).<\/li>\n<li>Jedn\u00e1 se o syntetick\u00fd \u00fa\u010det 321 \u2013 Dodavatel\u00e9.<\/li>\n<li>Jedn\u00e1 se o analytick\u00fd \u00fa\u010det 321.22 \u2013 Dodavatel\u00e9 Praha.<\/li>\n<\/ul>\n<p>V\u00a0praktick\u00e9m \u017eivot\u011b pou\u017e\u00edvaj\u00ed podnikatelsk\u00e9 subjekty zpravidla strukturu jednotliv\u00fdch \u00fa\u010dtov\u00fdch skupin dle tzv. z\u00e1vazn\u00e9 \u00fa\u010dtov\u00e9 osnovy z\u00a090. let 20. stolet\u00ed a p\u0159evzali ji do sv\u00e9ho \u00fa\u010dtov\u00e9ho rozvrhu.<\/p>\n<figure id=\"attachment_14229\" aria-describedby=\"caption-attachment-14229\" style=\"width: 605px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14229\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/uctova-osnova-a-detail-nastaveni-uctu-311.jpg\" alt=\"\u00da\u010dtov\u00e1 osnova a detail nastaven\u00ed \u00fa\u010dtu 311 - Odb\u011bratel\u00e9 v\u00a0Money S3.\" width=\"605\" height=\"363\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/uctova-osnova-a-detail-nastaveni-uctu-311.jpg 605w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/uctova-osnova-a-detail-nastaveni-uctu-311-300x180.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/uctova-osnova-a-detail-nastaveni-uctu-311-150x90.jpg 150w\" sizes=\"auto, (max-width: 605px) 100vw, 605px\" \/><figcaption id=\"caption-attachment-14229\" class=\"wp-caption-text\">\u00da\u010dtov\u00e1 osnova a detail nastaven\u00ed \u00fa\u010dtu 311 &#8211; Odb\u011bratel\u00e9 v Money S3.<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V\u00a0r\u00e1mci podvojn\u00e9ho \u00fa\u010detnictv\u00ed se \u00fa\u010dtuje na konkr\u00e9tn\u00ed \u00fa\u010dty, jen\u017e vych\u00e1zej\u00ed z\u00a0tzv. sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy. Sm\u011brn\u00e1 \u00fa\u010dtov\u00e1 osnova, v\u00a0souladu s\u00a0Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb., definuje \u00fa\u010dtov\u00e9 t\u0159\u00eddy, kter\u00e9 se d\u00e1le \u010dlen\u00ed na \u00fa\u010dtov\u00e9 skupiny. \u00da\u010dtov\u00fdch t\u0159\u00edd je celkem 10, p\u0159i\u010dem\u017e \u00fa\u010dtov\u00e9 t\u0159\u00eddy 0 a\u017e 7 jsou ur\u010deny pro soustavu finan\u010dn\u00edho \u00fa\u010detnictv\u00ed. \u00da\u010dtov\u00e9 t\u0159\u00eddy 8 a 9 jsou ur\u010deny pro soustavu mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed (pokud je mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed organizov\u00e1no v\u00a0tzv. dvouokruhov\u00e9 soustav\u011b \u00fa\u010detnictv\u00ed). \u00da\u010detn\u00ed jednotka je povinna d\u00e1le ka\u017edou \u00fa\u010dtovou skupinu \u201erozv\u00e9st, rozpracovat\u201c na \u00farove\u0148 tzv. syntetick\u00fdch \u00fa\u010dt\u016f a ty d\u00e1le \u010dlenit dle nutnosti nebo dle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. na \u00farove\u0148 tzv. analytick\u00fdch \u00fa\u010dt\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtov\u00e1 osnova Pro spr\u00e1vn\u00e9 pou\u017e\u00edv\u00e1n\u00ed konkr\u00e9tn\u00edch \u00fa\u010dt\u016f v\u00a0\u00fa\u010detnictv\u00ed existuje jednodu\u0161e \u0159e\u010deno \u201etelefonn\u00ed seznam\u201c, z\u00a0n\u011bho\u017e se vych\u00e1z\u00ed. Tento \u201etelefonn\u00ed seznam\u201c je ozna\u010dov\u00e1n jako tzv. \u00fa\u010dtov\u00e1 osnova. &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14226,"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":[58,400,218,399,332],"class_list":["post-14225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetni-zasady-a-zakon-o-ucetnictvi","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14225","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=14225"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14225\/revisions"}],"predecessor-version":[{"id":17695,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14225\/revisions\/17695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14226"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}