{"id":14917,"date":"2024-07-08T08:36:07","date_gmt":"2024-07-08T06:36:07","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14917"},"modified":"2025-08-03T11:14:55","modified_gmt":"2025-08-03T09:14:55","slug":"jak-uctovat-souvztaznost-uctu-podvojnost-ucetniho-zapisu-ucetni-doklady","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-souvztaznost-uctu-podvojnost-ucetniho-zapisu-ucetni-doklady\/","title":{"rendered":"Jak \u00fa\u010dtovat: souvzta\u017enost \u00fa\u010dt\u016f, podvojnost \u00fa\u010detn\u00edho z\u00e1pisu, \u00fa\u010detn\u00ed doklady"},"content":{"rendered":"<h2>Souvzta\u017enosti \u00fa\u010dt\u016f \u2013 \u00fa\u010dtov\u00e1 osnova, \u00fa\u010dtov\u00e9 t\u0159\u00eddy a skupiny<\/h2>\n<p><strong>Souvzta\u017enost \u00fa\u010dt\u016f<\/strong>, respektive \u00fa\u010detn\u00edho z\u00e1pisu <strong>znamen\u00e1 v\u00fdb\u011br spr\u00e1vn\u00fdch \u00fa\u010dt\u016f pro za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu<\/strong>. Pro v\u00fdb\u011br spr\u00e1vn\u00fdch \u00fa\u010dt\u016f k\u00a0za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je <strong>rozhoduj\u00edc\u00ed charakter \u00fa\u010detn\u00edho p\u0159\u00edpadu<\/strong>, tj. zda \u00fa\u010detn\u00ed p\u0159\u00edpad p\u0159edstavuje zm\u011bnu v\u00a0aktivech nebo pasivech rozvahy, nebo m\u011bn\u00ed v\u00fd\u0161i n\u00e1klad\u016f nebo v\u00fdnos\u016f.<\/p>\n<p>Pro spr\u00e1vn\u00fd v\u00fdb\u011br konkr\u00e9tn\u00edho \u00fa\u010dtu m\u00e1 <strong>zcela z\u00e1sadn\u00ed v\u00fdznam <\/strong><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\/\"><strong>\u00fa\u010dtov\u00e1 osnova<\/strong><\/a><strong> a \u00fa\u010dtov\u00fd rozvrh.<\/strong><\/p>\n<p><strong>TIP<\/strong>: P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-dle-uctove-osnovy-a-uctoveho-rozvrhu\/\">jak \u00fa\u010dtovat podle \u00fa\u010dtov\u00e9 osnova a \u00fa\u010dtov\u00e9ho rozvrhu<\/a>.<\/p>\n<p>\u00da\u010dtov\u00e1 osnova m\u011bla historicky podobu tzv. z\u00e1vazn\u00e9 \u00fa\u010dtov\u00e9 osnovy, v\u00a0sou\u010dasnosti se jedn\u00e1 o tzv. sm\u011brnou \u00fa\u010dtovou osnovu.<\/p>\n<h3>Z\u00e1vazn\u00e1 \u00fa\u010dtov\u00e1 osnova<\/h3>\n<p>Tzv. <strong>z\u00e1vazn\u00e1 \u00fa\u010dtov\u00e1 osnova<\/strong> <strong>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<\/strong>. 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<h3>Sm\u011brn\u00e1 \u00fa\u010dtov\u00e1 osnova\u00a0<\/h3>\n<p>V\u00a0sou\u010dasn\u00e9 dob\u011b existuje tzv. <strong>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<\/strong>. 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<h4>\u00da\u010dtov\u00e9 t\u0159\u00eddy<\/h4>\n<p>V\u00a0souladu s\u00a0Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb. je <strong>\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<\/strong> \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<h4>\u00da\u010dtov\u00e9 skupiny<\/h4>\n<p>Ka\u017ed\u00e1 \u00fa\u010dtov\u00e1 t\u0159\u00edda se d\u00e1le d\u011bl\u00ed do <strong>\u00fa\u010dtov\u00fdch skupin, kter\u00fdch je v\u00a0ka\u017ed\u00e9 \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b maxim\u00e1ln\u011b 10<\/strong>. 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>\u010clen\u011bn\u00ed \u00fa\u010dtov\u00fdch t\u0159\u00edd ve sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnov\u011b je n\u00e1sleduj\u00edc\u00ed:<\/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\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<h4>Struktura sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy<\/h4>\n<p>Struktura sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy respektuje p\u0159edev\u0161\u00edm:<\/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 <strong>\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<\/strong>, 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. <strong>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.<\/strong><\/p>\n<h4>Povinnosti \u00fa\u010detn\u00ed jednotky pro zpracov\u00e1n\u00ed sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy<\/h4>\n<p>Podle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. je <strong>\u00fa\u010detn\u00ed jednotka povinna tzv. sm\u011brnou \u00fa\u010dtovou osnovu d\u00e1le \u201erozpracovat a doplnit\u201c do podoby tzv. \u00fa\u010dtov\u00e9ho rozvrhu<\/strong>. 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.<\/p>\n<p>Tyto <strong>syntetick\u00e9 \u00fa\u010dty \u00fa\u010detn\u00ed jednotka zpravidla d\u00e1le rozpracov\u00e1v\u00e1 o tzv. analytick\u00e9 \u00fa\u010dty<\/strong>. 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<h2>Podvojnost \u00fa\u010detn\u00edho z\u00e1pisu<\/h2>\n<p>Podvojnost \u00fa\u010detn\u00edho z\u00e1pisu <strong>spo\u010d\u00edv\u00e1 ve skute\u010dnosti, \u017ee se zm\u011bna projev\u00ed v\u017edy u dvou polo\u017eek, a\u0165 ji\u017e v\u00a0rozvaze nebo v\u00fdsledovce<\/strong>. Za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu se provede poka\u017ed\u00e9 na dvou \u00fa\u010dtech, bez ohledu na jejich povaze (rozvahov\u00fd aktivn\u00ed, rozvahov\u00fd pasivn\u00ed, v\u00fdsledkov\u00fd n\u00e1kladov\u00fd, v\u00fdsledkov\u00fd v\u00fdnosov\u00fd). Podvojnost \u00fa\u010detn\u00edho z\u00e1pisu znamen\u00e1, \u017ee se z\u00e1pis provede ve stejn\u00e9 \u010d\u00e1stce na jednom z\u00a0vybran\u00e9 dvojice na stran\u011b \u201eM\u00e1 d\u00e1ti\u201c (na vrub tohoto \u00fa\u010dtu) a na druh\u00e9m \u00fa\u010dtu na stran\u011b \u201eDal\u201c (ve prosp\u011bch tohoto \u00fa\u010dtu).<\/p>\n<h3>Jednoduch\u00e9 a slo\u017een\u00e9 \u00fa\u010detn\u00ed z\u00e1pisy<\/h3>\n<p>V\u00a0t\u00e9to souvislosti zd\u016frazn\u011bme, \u017ee lze \u00fa\u010dtovat tzv. jednoduch\u00fdmi \u00fa\u010detn\u00edmi z\u00e1pisy nebo tzv. slo\u017een\u00fdmi \u00fa\u010detn\u00edmi z\u00e1pisy. V\u00a0p\u0159\u00edpad\u011b <strong>jednoduch\u00fdch \u00fa\u010detn\u00edch z\u00e1pis\u016f<\/strong> se jedn\u00e1 o skute\u010dnost, \u017ee ka\u017ed\u00e9 \u010d\u00e1stce odpov\u00edd\u00e1 strana \u201eM\u00e1 d\u00e1ti\u201c jednoho \u00fa\u010dtu a \u201eDal\u201c druh\u00e9ho \u00fa\u010dtu.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b <strong>slo\u017een\u00fdch \u00fa\u010detn\u00edch z\u00e1pis\u016f<\/strong> se jedn\u00e1 o skute\u010dnost, \u017ee ka\u017ed\u00e9 \u010d\u00e1stce odpov\u00edd\u00e1 pouze jedna strana jednoho \u00fa\u010dtu, nap\u0159\u00edklad fakturu p\u0159ijatou za materi\u00e1l za\u00fa\u010dtujeme t\u00edm zp\u016fsobem, \u017ee na stran\u011b \u201eM\u00e1 d\u00e1ti\u201c je zachycena \u010d\u00e1stka bez dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty na \u00fa\u010dtu 111 \u2013 Po\u0159\u00edzen\u00ed materi\u00e1lu, d\u00e1le na \u201eM\u00e1 d\u00e1ti\u201c je zachycena \u010d\u00e1stka dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty na \u00fa\u010dtu 343 \u2013 Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty a kone\u010dn\u011b celkov\u00e1 \u010d\u00e1stka je za\u00fa\u010dtov\u00e1na na stranu \u201eDal\u201c \u00fa\u010dtu 321 \u2013 Dodavatel\u00e9. \u00da\u010dtov\u00e1n\u00ed pomoc\u00ed slo\u017een\u00fdch \u00fa\u010detn\u00edch z\u00e1pis\u016f je v\u00a0sou\u010dasn\u00e9 dob\u011b sp\u00ed\u0161e vz\u00e1cn\u00e9.<\/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       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'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\/14917\">\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\/14917\">\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\u010detn\u00ed doklady<\/h2>\n<p>Zo\u00da stanovuje \u00fa\u010detn\u00edm jednotk\u00e1m, <strong>prokazovat \u00fa\u010detn\u00ed p\u0159\u00edpady tzv. <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\"><strong>\u00fa\u010detn\u00edmi doklady<\/strong><\/a><strong> v\u00a0p\u0159edepsan\u00e9 form\u011b a n\u00e1le\u017eitostmi.<\/strong><\/p>\n<p>\u00da\u010detn\u00ed doklady mohou m\u00edt dle Zo\u00da jednu ze t\u0159\u00ed forem:<\/p>\n<ul>\n<li>listinnou,<\/li>\n<li>technickou,<\/li>\n<li>sm\u00ed\u0161enou.<\/li>\n<\/ul>\n<p>Mezi <strong>n\u00e1le\u017eitosti \u00fa\u010detn\u00edho dokladu<\/strong> dle Zo\u00da pat\u0159\u00ed:<\/p>\n<ul>\n<li>ozna\u010den\u00ed \u00fa\u010detn\u00edho dokladu,<\/li>\n<li>obsah \u00fa\u010detn\u00edho p\u0159\u00edpadu a jeho \u00fa\u010dastn\u00edky,<\/li>\n<li>pen\u011b\u017en\u00ed \u010d\u00e1stku nebo informaci o cen\u011b za m\u011brnou jednotku a vyj\u00e1d\u0159en\u00ed mno\u017estv\u00ed,<\/li>\n<li>okam\u017eik vyhotoven\u00ed \u00fa\u010detn\u00edho dokladu,<\/li>\n<li>okam\u017eik uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu,<\/li>\n<li>podpisov\u00fd z\u00e1znam osoby odpov\u011bdn\u00e9 za \u00fa\u010detn\u00ed p\u0159\u00edpad a podpisov\u00fd z\u00e1znam osoby odpov\u011bdn\u00e9 za jeho za\u00fa\u010dtov\u00e1n\u00ed.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/\">\u00da\u010detn\u00ed doklady se dle Zo\u00da archivuj\u00ed 5 let<\/a> od \u00fa\u010detn\u00edho obdob\u00ed n\u00e1sleduj\u00edc\u00edho po obdob\u00ed, kter\u00e9ho se \u00fa\u010detn\u00ed z\u00e1znamy t\u00fdkaj\u00ed. Stanoven\u00e1 archiva\u010dn\u00ed lh\u016fta m\u016f\u017ee b\u00fdt prodlou\u017eena, zejm\u00e9na v\u00a0p\u0159\u00edpad\u011b pou\u017eit\u00ed \u00fa\u010detn\u00edch z\u00e1znam\u016f p\u0159i soudn\u00edch sporech, da\u0148ov\u00fdch \u0159\u00edzen\u00edch, pro \u00fa\u010dely zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b \u00fa\u010detn\u00edho dokladu, kter\u00fd pln\u00ed sou\u010dasn\u011b funkci tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/danovy-doklad-a-jeho-nalezitosti\/\">da\u0148ov\u00e9ho dokladu z\u00a0hlediska z\u00e1kona \u010d. 235\/2004 Sb.<\/a>, o dani z\u00a0p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, \u010din\u00ed archiva\u010dn\u00ed lh\u016fta 10 let od konce zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m se uskute\u010dnilo <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vite-kdy-vam-vznika-povinnost-odvest-dph\/\">zdaniteln\u00e9 pln\u011bn\u00ed<\/a> nebo pln\u011bn\u00ed osvobozen\u00e9 od dan\u011b s\u00a0n\u00e1rokem na odpo\u010det dan\u011b.<\/p>\n<p>Pro pot\u0159eby d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed mus\u00ed zam\u011bstnavatel\u00e9 uschov\u00e1vat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/mzdovy-list-zamestnance-co-musi-obsahovat-vzor-ke-stazeni\/\">mzdov\u00e9 listy<\/a> nebo \u00fa\u010detn\u00ed z\u00e1znamy o \u00fadaj\u00edch pot\u0159ebn\u00fdch pro \u00fa\u010dely d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed po dobu 30 kalend\u00e1\u0159n\u00edch rok\u016f n\u00e1sleduj\u00edc\u00edch po roce, kter\u00e9ho se t\u00fdkaj\u00ed.<\/p>\n<p>\u00da\u010detn\u00ed doklad je prvotn\u00edm \u00fa\u010detn\u00edm z\u00e1znamem. N<strong>ezapome\u0148me proto, \u017ee dle Zo\u00da jsou stanoveny sankce za poru\u0161en\u00ed z\u00e1konn\u00fdch povinnost\u00ed.<\/strong> Pokud \u00fa\u010detn\u00ed jednotka neuschov\u00e1v\u00e1 \u00fa\u010detn\u00ed z\u00e1znamy dle z\u00e1konn\u00fdch pravidel, \u010din\u00ed v\u00fd\u0161e pokuty a\u017e do 3 % hodnoty aktiv celkem. Hodnotou aktiv celkem se rozum\u00ed aktiva sn\u00ed\u017een\u00e1 o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-jsou-opravne-polozky-a-jak-na-jejich-uctovani\/\">opravn\u00e9 polo\u017eky<\/a> a opr\u00e1vky, tj. aktiva netto. Nelze-li skute\u010dnou v\u00fd\u0161i aktiv zjistit, stanov\u00ed ji spr\u00e1vn\u00ed org\u00e1n kvalifikovan\u00fdm odhadem. P\u0159estupky podle Zo\u00da projedn\u00e1v\u00e1 v\u00a0prvn\u00edm stupni finan\u010dn\u00ed \u00fa\u0159ad, nestanov\u00ed-li zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis jinak.<\/p>\n<figure id=\"attachment_14918\" aria-describedby=\"caption-attachment-14918\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-14918\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/ukazka-chybne-nastavene-predkontace-v-bankovnim-dokladu-1024x277.png\" alt=\"Uk\u00e1zka chybn\u011b nastaven\u00e9 p\u0159edkontace v bankovn\u00edm dokladu a t\u00edm za\u00fa\u010dtov\u00e1n\u00ed na \u201enulov\u00fd \u00fa\u010det\u201c \" width=\"1024\" height=\"277\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/ukazka-chybne-nastavene-predkontace-v-bankovnim-dokladu-1024x277.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/ukazka-chybne-nastavene-predkontace-v-bankovnim-dokladu-300x81.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/ukazka-chybne-nastavene-predkontace-v-bankovnim-dokladu-150x41.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/ukazka-chybne-nastavene-predkontace-v-bankovnim-dokladu-768x207.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/ukazka-chybne-nastavene-predkontace-v-bankovnim-dokladu.png 1348w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-14918\" class=\"wp-caption-text\">Uk\u00e1zka chybn\u011b nastaven\u00e9 p\u0159edkontace v bankovn\u00edm dokladu a t\u00edm za\u00fa\u010dtov\u00e1n\u00ed na \u201enulov\u00fd \u00fa\u010det\u201c<\/figcaption><\/figure>\n\n<h2>Kontrola \u00fa\u010detnictv\u00ed v Money S3<\/h2>\n<p>Ve videu n\u00ed\u017ee se m\u016f\u017eete v \u010dase 2:41 pod\u00edvat na praktickou uk\u00e1zku rychl\u00e9 kontroly \u00fa\u010detnictv\u00ed v Money S3. D\u00edky n\u00ed si ov\u011b\u0159\u00edte, \u017ee m\u00e1te <strong>spr\u00e1vn\u011b nastaven\u00e9 p\u0159edkontace<\/strong>. Pokud byste je m\u011bli \u0161patn\u011b, doch\u00e1zelo by k za\u00fa\u010dtov\u00e1n\u00ed na nulov\u00e9 \u00fa\u010dty a nesed\u011bla by aktiva a pasiva v rozvaze.<\/p>\n<p>P\u0159i rychl\u00e9 kontrole \u00fa\u010detn\u00edho den\u00edku si <strong>se\u0159a\u010fte jednotliv\u00e9 \u00fa\u010dty<\/strong> ve sloupci M\u00e1 d\u00e1ti. D\u00edky tomu uvid\u00edte, jestli n\u00e1hodou nen\u00ed n\u011bco za\u00fa\u010dtovan\u00e9 na nulov\u00fd \u00fa\u010det. Podobn\u011b to zkontrolujete i u sloupce Dal. V uk\u00e1zce na videu vid\u00edte, \u017ee je chybn\u011b nastaven\u00e1 p\u0159edkontace u jednoho bankovn\u00edho dokladu. Kliknut\u00edm na tla\u010d\u00edtko Zdroj otev\u0159ete zdrojov\u00fd doklad a uprav\u00edte p\u0159edkontaci.<\/p>\n<p>D\u00edky intuitivn\u00edmu ovl\u00e1d\u00e1n\u00ed, kvalitn\u00ed z\u00e1kaznick\u00e9 podpo\u0159e a 100% legislativn\u00ed aktu\u00e1lnosti si Money S3 <strong>obl\u00edbily profesion\u00e1ln\u00ed \u00fa\u010detn\u00ed<\/strong>. <a href=\"https:\/\/money.cz\/pripadove-studie\/cifroid\/\">Jana Novotn\u00e1<\/a>, zakladatelka \u00fa\u010detn\u00ed kancel\u00e1\u0159e Cifroid si chv\u00e1l\u00ed, \u017ee v Money S3 \u00fa\u010dtuje des\u00edtky klient\u016f, ani\u017e by pro ka\u017edou dal\u0161\u00ed agendu musela dokupovat licence.<\/p>\n<p>Obchodn\u00ed \u0159editelka \u00fa\u010detn\u00ed kancel\u00e1\u0159e Saneto, <a href=\"https:\/\/money.cz\/pripadove-studie\/saneto\/\">Kate\u0159ina Sanetrn\u00edkov\u00e1<\/a>, oce\u0148uje, \u017ee i d\u00edky Money S3 <strong>nemus\u00ed skladovat \u017e\u00e1dn\u00e9 pap\u00edry<\/strong> ani \u0161anony. Jej\u00ed firma je 100% bezpap\u00edrov\u00e1.<\/p>\n<p>Vyzkou\u0161ejte \u00fa\u010detn\u00ed syst\u00e9m Money S3 i vy. St\u00e1hn\u011bte si <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">bezplatnou verzi programu<\/a> a zjist\u011bte, jak v\u00e1m sed\u00ed.<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Souvzta\u017enosti \u00fa\u010dt\u016f \u2013 \u00fa\u010dtov\u00e1 osnova, \u00fa\u010dtov\u00e9 t\u0159\u00eddy a skupiny Souvzta\u017enost \u00fa\u010dt\u016f, respektive \u00fa\u010detn\u00edho z\u00e1pisu znamen\u00e1 v\u00fdb\u011br spr\u00e1vn\u00fdch \u00fa\u010dt\u016f pro za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu. Pro v\u00fdb\u011br spr\u00e1vn\u00fdch &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14919,"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":[58,293,218,399,401,332],"class_list":["post-14917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-doklady","tag-ucetni-program","tag-ucetni-zasady-a-zakon-o-ucetnictvi","tag-ucty-a-jejich-specifika","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14917","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=14917"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14917\/revisions"}],"predecessor-version":[{"id":17725,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14917\/revisions\/17725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14919"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}