{"id":15061,"date":"2024-07-23T07:00:00","date_gmt":"2024-07-23T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15061"},"modified":"2025-08-03T12:53:02","modified_gmt":"2025-08-03T10:53:02","slug":"jak-uctovat-ucetni-uzaverka-i","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-ucetni-uzaverka-i\/","title":{"rendered":"Jak \u00fa\u010dtovat: \u00fa\u010detn\u00ed uz\u00e1v\u011brka I"},"content":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f v r\u00e1mci \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n

Ned\u00edlnou sou\u010d\u00e1st\u00ed souboru prac\u00ed tvo\u0159\u00edc\u00edch \u00fa\u010detn\u00ed uz\u00e1v\u011brku je inventarizace aktiv a dluh\u016f<\/strong>. Prvn\u00edm krokem v\u00a0tomto procesu je proveden\u00ed tzv. inventury aktiv a dluh\u016f, tj. zji\u0161t\u011bn\u00ed skute\u010dn\u00e9ho stavu<\/strong>. N\u00e1sledn\u011b se prov\u00e1d\u00ed tzv. inventarizace aktiv a dluh\u016f, tj. porovn\u00e1n\u00ed zji\u0161t\u011bn\u00e9ho skute\u010dn\u00e9ho stavu a stavu \u00fa\u010detn\u00edho<\/strong> (nap\u0159\u00edklad dle skladn\u00edch karet, invent\u00e1rn\u00edch karet). Pokud je zji\u0161t\u011bn rozd\u00edl mezi stavem skute\u010dn\u00fdm a stavem \u00fa\u010detn\u00edm, hovo\u0159\u00edme o tzv. inventariza\u010dn\u00edm rozd\u00edlu<\/strong>. Ten mus\u00ed b\u00fdt analyzov\u00e1n co do podstaty a d\u016fvodu vzniku. M\u016f\u017ee b\u00fdt toti\u017e zji\u0161t\u011bno, \u017ee rozd\u00edl byl zp\u016fsoben pouze eviden\u010dn\u00ed chybou \u010di v\u011bcnou z\u00e1m\u011bnou.<\/p>\n

Pokud se opravdu jedn\u00e1 o inventariza\u010dn\u00ed rozd\u00edl, \u00fa\u010dtujeme o tzv. manku, resp. schodku (stav skute\u010dn\u00fd je ni\u017e\u0161\u00ed ne\u017e stav \u00fa\u010detn\u00ed) nebo tzv. p\u0159ebytku (stav skute\u010dn\u00fd je vy\u0161\u0161\u00ed ne\u017e stav \u00fa\u010detn\u00ed).<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Inventariza\u010dn\u00ed rozd\u00edl<\/strong><\/td>\nZa\u00fa\u010dtov\u00e1n\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Manko na z\u00e1sob\u00e1ch materi\u00e1lu<\/td>\n549 \/ 112<\/td>\n<\/tr>\n
Manko na z\u00e1sob\u00e1ch zbo\u017e\u00ed<\/td>\n549 \/ 132<\/td>\n<\/tr>\n
Manko na z\u00e1sob\u00e1ch vlastn\u00ed v\u00fdroby<\/td>\n549 \/ 121, 122, 123<\/td>\n<\/tr>\n
Schodek na pokladn\u011b<\/td>\n569 \/ 211<\/td>\n<\/tr>\n
Schodek na cenin\u00e1ch<\/td>\n569 \/ 213<\/td>\n<\/tr>\n
Manko na dlouhodob\u00e9m nehmotn\u00e9m majetku odpisovan\u00e9m<\/td>\n549 \/ 07x<\/td>\n<\/tr>\n
Manko na dlouhodob\u00e9m hmotn\u00e9m majetku odpisovan\u00e9m<\/td>\n549 \/ 08x<\/td>\n<\/tr>\n
P\u0159ebytek na z\u00e1sob\u00e1ch materi\u00e1lu<\/td>\n112 \/ 648<\/td>\n<\/tr>\n
P\u0159ebytek na z\u00e1sob\u00e1ch zbo\u017e\u00ed<\/td>\n132 \/ 648<\/td>\n<\/tr>\n
P\u0159ebytek na z\u00e1sob\u00e1ch vlastn\u00ed v\u00fdroby<\/td>\n121, 122, 123 \/ 581, 582, 583<\/td>\n<\/tr>\n
P\u0159ebytek na pokladn\u011b<\/td>\n211 \/ 668<\/td>\n<\/tr>\n
P\u0159ebytek na cenin\u00e1ch<\/td>\n213 \/ 668<\/td>\n<\/tr>\n
P\u0159ebytek na dlouhodob\u00e9m nehmotn\u00e9m majetku odpisovan\u00e9m<\/td>\n02x \/ 07x<\/td>\n<\/tr>\n
P\u0159ebytek na dlouhodob\u00e9m hmotn\u00e9m majetku odpisovan\u00e9m<\/td>\n01x \/ 08x<\/td>\n<\/tr>\n
P\u0159ebytek na dlouhodob\u00e9m hmotn\u00e9m majetku neodpisovan\u00e9m<\/td>\n03x \/ 413<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vy\u00fa\u010dtov\u00e1n\u00ed nevyfakturovan\u00fdch dod\u00e1vek a z\u00e1sob na cest\u011b v r\u00e1mci \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b, \u017ee k\u00a0rozvahov\u00e9mu dni je zn\u00e1m\u00e1 existence spot\u0159eby n\u00e1kladu nebo n\u00e1kupu dod\u00e1vky z\u00e1sob v\u00a0uzav\u00edran\u00e9m \u00fa\u010detn\u00edm obdob\u00ed a p\u0159itom nen\u00ed zn\u00e1m\u00e1 jist\u00e1 \u010d\u00e1stka, tvo\u0159\u00ed se tzv. dohadn\u00e1 polo\u017eka pasivn\u00ed<\/strong>. Naopak v\u00a0p\u0159\u00edpad\u011b, \u017ee do konce uzav\u00edran\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed budou p\u0159ijat\u00e9 vy\u00fa\u010dtovac\u00ed faktury za nakoupen\u00e9 z\u00e1soby, av\u0161ak z\u00e1soby p\u0159ijaty nejsou, \u00fa\u010dtuje se s\u00a0vyu\u017eit\u00edm \u00fa\u010dt\u016f z\u00e1soby na cest\u011b<\/strong>.<\/p>\n\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Tvorba dohadn\u00e9 polo\u017eky na spot\u0159ebu elektrick\u00e9 energie (intern\u00ed doklad)<\/td>\nK\u010d 10.000,–<\/td>\n502 \/ 389<\/td>\n<\/tr>\n
Do konce \u00fa\u010detn\u00edho obdob\u00ed nebyl p\u0159ijat materi\u00e1l, na kter\u00fd \u00fa\u010detn\u00ed jednotka obdr\u017eela fakturu p\u0159ijatou (intern\u00ed doklad)<\/td>\nK\u010d 15.000,–<\/td>\n119 \/ 111<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Uz\u00e1v\u011brkov\u00e9 \u00fa\u010detn\u00ed p\u0159\u00edpady p\u0159i \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem B v \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem B je nutn\u00e9 na konci \u00fa\u010detn\u00edho obdob\u00ed za\u00fa\u010dtovat korekce skladov\u00fdch z\u00e1sob, tj. p\u0159evod po\u010d\u00e1te\u010dn\u00edho stavu z\u00e1sob do n\u00e1klad\u016f a n\u00e1sledn\u011b vy\u00fa\u010dtov\u00e1n\u00ed kone\u010dn\u00e9ho stavu<\/strong>, zji\u0161t\u011bn\u00e9ho dle skladov\u00e9 evidence<\/a>, z\u00a0n\u00e1klad\u016f na sklad z\u00e1sob.<\/p>\n\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
P\u0159evod po\u010d\u00e1te\u010dn\u00edho stavu z\u00e1sob materi\u00e1lu do n\u00e1klad\u016f (intern\u00ed doklad)<\/td>\nK\u010d 50.000,–<\/td>\n501 \/ 112<\/td>\n<\/tr>\n
Vy\u00fa\u010dtov\u00e1n\u00ed kone\u010dn\u00e9ho stavu z\u00e1sob materi\u00e1lu dle skladov\u00e9 evidence z\u00a0n\u00e1klad\u016f na sklad z\u00e1sob (intern\u00ed doklad)<\/td>\nK\u010d 60.000,–<\/td>\n112 \/ 501<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u010casov\u00e9 rozli\u0161en\u00ed<\/h2>\n

Podvojn\u00e9 \u00fa\u010detnictv\u00ed respektuje celou \u0159adu tzv. obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad. Jednou z\u00a0nich, zcela z\u00e1sadn\u00ed, je tzv. akru\u00e1ln\u00ed princip, tj. \u00fa\u010dtov\u00e1n\u00ed ve vz\u00e1jemn\u00e9 \u010dasov\u00e9 a v\u011bcn\u00e9 souvislosti<\/strong>. Typick\u00fdm n\u00e1strojem \u010dasov\u00e9ho rozli\u0161en\u00ed, tzv. \u010dasov\u00e9ho rozli\u0161en\u00ed v\u00a0u\u017e\u0161\u00edm pojet\u00ed<\/a>, jsou \u00fa\u010dty polo\u017eek p\u0159\u00ed\u0161t\u00edch obdob\u00ed, tj. n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed, komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed, p\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed.<\/p>\n\n\n\n\n\n\n\n\n\n
\u00da\u010detn\u00ed p\u0159\u00edpad<\/strong><\/td>\n\u010c\u00e1stka<\/strong><\/td>\n\u00da\u010detn\u00ed p\u0159edpis<\/strong><\/td>\n<\/tr>\n<\/thead>\n
\u00dahrada n\u00e1jemn\u00e9ho n\u00e1jemcem na p\u0159\u00ed\u0161t\u00ed \u00fa\u010detn\u00ed obdob\u00ed (v\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu)<\/td>\nK\u010d 50.000,–<\/td>\n381 \/ 221<\/td>\n<\/tr>\n
Aktivace komplexn\u00edch n\u00e1klad\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed vynalo\u017een\u00fdch na zm\u011bnu technologie v\u00fdroby (intern\u00ed doklad)<\/td>\nK\u010d 160.000,–<\/td>\n382 \/ 555<\/td>\n<\/tr>\n
N\u00e1jemn\u00e9 u n\u00e1jemce aktu\u00e1ln\u00edho \u00fa\u010detn\u00edho obdob\u00ed, kter\u00e9 bude uhrazeno a\u017e v\u00a0p\u0159\u00ed\u0161t\u00edm roce (intern\u00ed doklad)<\/td>\nK\u010d 40.000,–<\/td>\n518 \/ 383<\/td>\n<\/tr>\n
P\u0159ijat\u00e9 n\u00e1jemn\u00e9 pronaj\u00edmatelem od n\u00e1jemce na p\u0159\u00ed\u0161t\u00ed \u00fa\u010detn\u00ed obdob\u00ed (v\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu)<\/td>\nK\u010d 50.000,–<\/td>\n221 \/ 384<\/td>\n<\/tr>\n
N\u00e1jemn\u00e9 u pronaj\u00edmatele aktu\u00e1ln\u00edho \u00fa\u010detn\u00edho obdob\u00ed, kter\u00e9 bude p\u0159ijato a\u017e v\u00a0p\u0159\u00ed\u0161t\u00edm roce (intern\u00ed doklad)<\/td>\nK\u010d 40.000,–<\/td>\n385 \/ 602<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tvorba a rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) rezerv<\/h2>\n

Rezervy jsou p\u0159edstavitelem ciz\u00edch zdroj\u016f kryt\u00ed (pasiv) v\u00a0rozvaze a nesm\u011bj\u00ed b\u00fdt zam\u011b\u0148ov\u00e1ny z\u00a0rezervn\u00edmi fondy<\/strong>, kter\u00e9 se v\u00a0rozvaze nach\u00e1zej\u00ed v\u00a0polo\u017ek\u00e1ch vlastn\u00edho kapit\u00e1lu. Rezervy se \u00fa\u010detn\u011b tvo\u0159\u00ed na vrub n\u00e1klad\u016f a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu rezerv<\/strong>. Rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) rezerv \u00fa\u010detn\u011b zachyt\u00edme opa\u010dn\u00fdm zp\u016fsobem, tj. na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu rezervy a ve prosp\u011bch n\u00e1klad\u016f. \u00da\u010detn\u011b rozli\u0161ujeme tvorbu a rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) rezerv z\u00a0provozn\u00ed a finan\u010dn\u00ed \u010dinnosti. Z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f rozli\u0161ujeme rezervy, jejich\u017e tvorba a rozpou\u0161t\u011bn\u00ed (ru\u0161en\u00ed) je \u010di nen\u00ed da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem.<\/strong> Z\u00a0da\u0148ov\u00e9ho hlediska tedy vyu\u017e\u00edv\u00e1me ZDP a z\u00e1kon \u010d. 593\/1992 Sb., o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, na kter\u00fd odkazuje ZDP.<\/p>\n

TIP:<\/strong> P\u0159e\u010dt\u011bte si, jak na rezervy z \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska<\/a>.<\/p>\n

Typick\u00fdmi p\u0159\u00edklady neda\u0148ov\u00fdch rezerv jsou:<\/p>\n