{"id":14490,"date":"2024-04-23T07:30:00","date_gmt":"2024-04-23T05:30:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14490"},"modified":"2025-07-31T21:25:06","modified_gmt":"2025-07-31T19:25:06","slug":"jak-uctovat-o-vzniku-ucetni-jednotky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-vzniku-ucetni-jednotky\/","title":{"rendered":"Jak \u00fa\u010dtovat o vzniku \u00fa\u010detn\u00ed jednotky?"},"content":{"rendered":"<h2>Zalo\u017een\u00ed, vznik, zru\u0161en\u00ed a z\u00e1nik \u00fa\u010detn\u00ed jednotky<\/h2>\n<p>V\u202fsouvislosti se vznikem \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby je nutn\u00e9 spr\u00e1vn\u011b rozum\u011bt \u010dty\u0159em z\u00e1kladn\u00edm pojm\u016fm: zalo\u017een\u00ed, vznik, zru\u0161en\u00ed a z\u00e1nik \u00fa\u010detn\u00ed jednoty.<\/p>\n<p><strong>Zalo\u017een\u00ed<\/strong> \u00fa\u010detn\u00ed jednotky je provedeno zpravidla na z\u00e1klad\u011b uzav\u0159en\u00e9 smlouvy, nej\u010dast\u011bji ve form\u011b spole\u010densk\u00e9 smlouvy. V\u202ftomto okam\u017eiku v\u0161ak \u00fa\u010detn\u00ed jednotka je\u0161t\u011b nevznik\u00e1 a nenab\u00fdv\u00e1 tzv. pr\u00e1vn\u00ed osobnosti.<\/p>\n<p>Ke <strong>vzniku<\/strong> \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby, nap\u0159\u00edklad spole\u010dnosti s\u202fru\u010den\u00edm omezen\u00fdm, doch\u00e1z\u00ed v\u202fokam\u017eiku z\u00e1pisu spole\u010dnosti do obchodn\u00edho rejst\u0159\u00edku. K\u202ftomuto nab\u00fdv\u00e1 spole\u010dnost tzv. pr\u00e1vn\u00ed osobnosti, vznik\u00e1 j\u00ed povinnost v\u00e9st \u00fa\u010detnictv\u00ed dle Zo\u00da, doch\u00e1z\u00ed k\u202fsestaven\u00ed tzv. zahajovac\u00ed rozvahy a otev\u00edraj\u00ed se \u00fa\u010detn\u00ed knihy. Spole\u010dnost za\u010d\u00edn\u00e1 v\u00e9st \u00fa\u010detnictv\u00ed.<\/p>\n<p><strong>Zru\u0161en\u00ed<\/strong> \u00fa\u010detn\u00ed jednotky p\u0159edch\u00e1z\u00ed vlastn\u00edmu z\u00e1niku. Zru\u0161en\u00ed m\u016f\u017ee b\u00fdt realizov\u00e1no ve form\u011b tzv. zru\u0161en\u00ed s\u202flikvidac\u00ed, tj. bez pr\u00e1vn\u00edho n\u00e1stupce nebo ve form\u011b tzv. zru\u0161en\u00ed bez likvidace, tj. vlastn\u00ed jm\u011bn\u00ed p\u0159ech\u00e1z\u00ed na pr\u00e1vn\u00edho n\u00e1stupce (jedn\u00e1 se zpravidla o p\u0159em\u011bnu, nap\u0159\u00edklad f\u00fazi).<\/p>\n<p>K\u202f<strong>z\u00e1niku<\/strong> \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby doch\u00e1z\u00ed k\u202fokam\u017eiku v\u00fdmazu z\u202fobchodn\u00edho rejst\u0159\u00edku.<\/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\/14490\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14490\">\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>\u00da\u010dtov\u00e1n\u00ed vzniku \u00fa\u010detn\u00ed jednotky<\/h2>\n<p>Ke dni vzniku, tj. ke dni z\u00e1pisu do obchodn\u00edho rejst\u0159\u00edku, sestavuje obchodn\u00ed korporace tzv. zahajovac\u00ed rozvahu, v\u202fn\u00ed\u017e uvede majetek (aktiva) a zdroje jeho kryt\u00ed (pasiva) k\u202ftomuto dni. Fyzick\u00e1 osoba vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed sestavuje zahajovac\u00ed rozvahu ke dni zah\u00e1jen\u00ed sv\u00e9 podnikatelsk\u00e9 \u010dinnosti, resp. ke dni, kdy j\u00ed vznikla povinnost v\u00e9st \u00fa\u010detnictv\u00ed.<\/p>\n<p>Podle \u00fadaj\u016f o aktivech uveden\u00fdch v\u202fzahajovac\u00ed rozvaze se za\u00fa\u010dtuj\u00ed po\u010d\u00e1te\u010dn\u00ed stavy \u00fa\u010dt\u016f rozvahov\u00fdch aktivn\u00edch \u00fa\u010detn\u00edm z\u00e1pisem na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho a ve prosp\u011bch (D) \u00fa\u010dtu 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd.<\/p>\n<p>Podle \u00fadaj\u016f o pasivech uveden\u00fdch v\u202fzahajovac\u00ed rozvaze se za\u00fa\u010dtuj\u00ed po\u010d\u00e1te\u010dn\u00ed stavy \u00fa\u010dt\u016f rozvahov\u00fdch pasivn\u00edch \u00fa\u010detn\u00edm z\u00e1pisem na vrub (MD) \u00fa\u010dtu 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd a ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu pasivn\u00edho.<\/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<p>Praktick\u00fd p\u0159\u00edklad<\/p>\n<p>Zahajovac\u00ed rozvaha XY, a.s.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Aktiva<\/strong><\/td>\n<td><strong>Pasiva<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l<br \/>\nK\u010d 1.500.000,&#8211;<\/td>\n<td>411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l<br \/>\nK\u010d 10.000.000,&#8211;<\/td>\n<\/tr>\n<tr>\n<td>042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\nK\u010d 8.000.000,&#8211;<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>221 \u2013 Bankovn\u00ed \u00fa\u010det<br \/>\nK\u010d 500.000,&#8211;<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>Aktiva celkem<br \/>\n<\/strong>K\u010d 10.000.000,&#8211;<\/td>\n<td><strong>Pasiva celkem<br \/>\n<\/strong>K\u010d 10.000.000,&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>K\u010d 1.500.000,&#8211;<\/td>\n<td>353<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>K\u010d 8.000.000,&#8211;<\/td>\n<td>042<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0 500.000,&#8211;<\/td>\n<td>221<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>K\u010d 10.000.000,-<\/td>\n<td>701<\/td>\n<td>411<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Pr\u00e1vn\u00ed a not\u00e1\u0159sk\u00e9 slu\u017eby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 85.000,&#8211;<\/td>\n<td>518 (538)<\/td>\n<td>365<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u202fbankovn\u00edho \u00fa\u010dtu<\/td>\n<td>\u00dahrada z\u0159izovac\u00edch v\u00fddaj\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 85.000,&#8211;<\/td>\n<td>365<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159evod nemovit\u00e9 v\u011bci do majetku<\/td>\n<td>K\u010d 5.000.000,&#8211;<br \/>\nK\u010d 3.000.000,&#8211;<\/td>\n<td>031<br \/>\n021<\/td>\n<td>042<br \/>\n042<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_14497\" aria-describedby=\"caption-attachment-14497\" style=\"width: 556px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14497\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Funkce-navedeni-pocatecnich-stavu-v-ucetnictvi.jpg\" alt=\"Funkce naveden\u00ed po\u010d\u00e1te\u010dn\u00edch stav\u016f v \u00fa\u010detnictv\u00ed.\" width=\"556\" height=\"416\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Funkce-navedeni-pocatecnich-stavu-v-ucetnictvi.jpg 556w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Funkce-navedeni-pocatecnich-stavu-v-ucetnictvi-300x224.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Funkce-navedeni-pocatecnich-stavu-v-ucetnictvi-150x112.jpg 150w\" sizes=\"auto, (max-width: 556px) 100vw, 556px\" \/><figcaption id=\"caption-attachment-14497\" class=\"wp-caption-text\">Funkce naveden\u00ed po\u010d\u00e1te\u010dn\u00edch stav\u016f v \u00fa\u010detnictv\u00ed.<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V\u202fsouvislosti se vznikem \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby je nutn\u00e9 rozli\u0161ovat okam\u017eik zalo\u017een\u00ed, vzniku, zru\u0161en\u00ed a z\u00e1niku \u00fa\u010detn\u00ed jednotky. \u00da\u010detn\u00ed jednotka \u2013 pr\u00e1vnick\u00e1 osoba (nap\u0159\u00edklad spole\u010dnost s\u202fru\u010den\u00edm omezen\u00fdm) vznik\u00e1 ke dni z\u00e1pisu do obchodn\u00edho rejst\u0159\u00edku a k\u202ftomuto dni sestavuje tzv. zahajovac\u00ed rozvahu a otev\u00edr\u00e1 \u00fa\u010detn\u00ed knihy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zalo\u017een\u00ed, vznik, zru\u0161en\u00ed a z\u00e1nik \u00fa\u010detn\u00ed jednotky V\u202fsouvislosti se vznikem \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby je nutn\u00e9 spr\u00e1vn\u011b rozum\u011bt \u010dty\u0159em z\u00e1kladn\u00edm pojm\u016fm: zalo\u017een\u00ed, vznik, zru\u0161en\u00ed &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14493,"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-14490","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\/14490","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=14490"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14490\/revisions"}],"predecessor-version":[{"id":17707,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14490\/revisions\/17707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14493"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}