{"id":15078,"date":"2025-02-12T14:30:16","date_gmt":"2025-02-12T13:30:16","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15078"},"modified":"2025-08-03T16:08:49","modified_gmt":"2025-08-03T14:08:49","slug":"jak-uctovat-ucetni-knihy-a-rozsah-vedeni-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-ucetni-knihy-a-rozsah-vedeni-ucetnictvi\/","title":{"rendered":"Jak \u00fa\u010dtovat: \u00da\u010detn\u00ed knihy a rozsah veden\u00ed \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h2>Druhy \u00fa\u010detn\u00edch knih<\/h2>\n<p>Dle Zo\u00da vedou \u00fa\u010detn\u00ed jednotky n\u00e1sleduj\u00edc\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-denik-a-hlavni-kniha-k-cemu-jsou-a-co-musi-obsahovat\/\">\u00fa\u010detn\u00ed knihy<\/a>:<\/p>\n<ul>\n<li><strong>den\u00edk<\/strong> (zaji\u0161\u0165uje vazbu mezi \u00fa\u010detn\u00edm dokladem a z\u00e1pisem do hlavn\u00ed knihy. \u00da\u010detn\u00ed p\u0159\u00edpady jsou organizov\u00e1ny z\u00a0hlediska \u010dasov\u00e9ho),<\/li>\n<li><strong>hlavn\u00ed knihu<\/strong> (soubor v\u0161ech syntetick\u00fdch \u00fa\u010dt\u016f, uveden\u00fdch v\u00a0\u00fa\u010dtov\u00e9m rozvrhu. \u00da\u010detn\u00ed z\u00e1pisy jsou organizov\u00e1ny z\u00a0hlediska systematick\u00e9ho),<\/li>\n<li><strong>knihy analytick\u00fdch \u00fa\u010dt\u016f<\/strong> (podrobn\u011bj\u0161\u00ed rozd\u011blen\u00ed z\u00e1pis\u016f na syntetick\u00fdch \u00fa\u010dtech, poskytuj\u00ed detailn\u011bj\u0161\u00ed informaci k\u00a0z\u00e1pis\u016fm v\u00a0hlavn\u00ed knize),<\/li>\n<li><strong>knihy podrozvahov\u00fdch \u00fa\u010dt\u016f<\/strong> (jsou vedeny r\u016fzn\u00fdm zp\u016fsobem. Poskytuj\u00ed informace o vyu\u017e\u00edv\u00e1n\u00ed ciz\u00edho majetku, ke kter\u00e9mu nem\u00e1 \u00fa\u010detn\u00ed jednotka vlastnick\u00e9 pr\u00e1vo. Informace evidovan\u00e9 na podrozvahov\u00fdch \u00fa\u010dtech se zpravidla uv\u00e1d\u00ed v\u00a0p\u0159\u00edloze v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce).<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong>\u00da\u010detn\u00ed jednotky v<strong>\u00a0jednoduch\u00e9m \u00fa\u010detnictv\u00ed vedou \u00fa\u010detn\u00ed knihy s\u00a0p\u0159esn\u011b definovan\u00fdm obsahem<\/strong>. Jedn\u00e1 se o tyto knihy:<\/p>\n<ul>\n<li>pen\u011b\u017en\u00ed den\u00edk,<\/li>\n<li>kniha pohled\u00e1vek a z\u00e1vazk\u016f,<\/li>\n<li>pomocn\u00e9 knihy o ostatn\u00edch slo\u017ek\u00e1ch majetku.<\/li>\n<\/ul>\n<h2>Rozsah veden\u00ed \u00fa\u010detnictv\u00ed<\/h2>\n<p>Z\u00e1sadn\u00edm znakem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\"><strong>podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/strong><\/a><strong> je podvojn\u00fd \u00fa\u010detn\u00ed z\u00e1pis<\/strong> (m\u00e1 d\u00e1ti, dal) a respektov\u00e1n\u00ed obecn\u00fdch <a href=\"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-v-ramci-jednotlivych-ucetnich-zasad\/\">\u00fa\u010detn\u00edch z\u00e1sad<\/a>, z\u00a0nich\u017e se na vrcholu nach\u00e1z\u00ed akru\u00e1ln\u00ed princip, tj. z\u00e1sada \u010dasov\u00e9 a v\u011bcn\u00e9 souvislosti. \u00da\u010detn\u00ed p\u0159edpisy rozli\u0161uj\u00ed veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed v\u00a0tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-vedeni-ucetnictvi-ve-zjednodusenem-rozsahu\/\">zjednodu\u0161en\u00e9m rozsahu<\/a> nebo tzv. pln\u00e9m rozsahu.<\/p>\n<h3>Zjednodu\u0161en\u00fd rozsah veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/h3>\n<p>Z\u00e1kladn\u00edm znakem <strong>veden\u00ed \u00fa\u010detnictv\u00ed v\u00a0tzv. zjednodu\u0161en\u00e9m rozsahu je mo\u017enost spojen\u00e9ho \u00fa\u010dtov\u00e1n\u00ed v\u00a0den\u00edku a hlavn\u00ed knize<\/strong>. Zjednodu\u0161en\u00fd rozsah veden\u00ed \u00fa\u010detnictv\u00ed vyu\u017e\u00edv\u00e1 uv\u00e1d\u011bn\u00ed informac\u00ed o datu, dokladu a textu \u00fa\u010detn\u00edho p\u0159\u00edpadu jen jednou, do jedn\u00e9 spojen\u00e9 \u00fa\u010detn\u00ed knihy.<\/p>\n<p>\u00da\u010detn\u00ed jednotka, kter\u00e1 aplikuje tzv. zjednodu\u0161en\u00fd rozsah veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed:<\/p>\n<ul>\n<li><strong>sestavuje \u00fa\u010dtov\u00fd rozvrh<\/strong>, v\u00a0n\u011bm\u017e m\u016f\u017ee uv\u00e9st pouze \u00fa\u010dtov\u00e9 skupiny, nevy\u017eaduje-li zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis \u010dlen\u011bn\u00ed podrobn\u011bj\u0161\u00ed,<\/li>\n<li><strong>m\u016f\u017ee spojit \u00fa\u010dtov\u00e1n\u00ed v\u00a0den\u00edku s\u00a0\u00fa\u010dtov\u00e1n\u00edm v\u00a0hlavn\u00ed knize<\/strong>,<\/li>\n<li><strong>neuplat\u0148uje z\u00e1sadu opatrnosti<\/strong>, s\u00a0v\u00fdjimkou odpis\u016f,<\/li>\n<li><strong>ne\u00fa\u010dtuje o rezerv\u00e1ch a opravn\u00fdch polo\u017ek\u00e1ch<\/strong>, s\u00a0v\u00fdjimkou rezerv a opravn\u00fdch polo\u017eek upraven\u00fdch z\u00e1konem \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,<\/li>\n<li><strong>nepou\u017e\u00edv\u00e1 ocen\u011bn\u00ed re\u00e1lnou hodnotou,<\/strong><\/li>\n<li><strong>sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brku v\u00a0rozsahu stanoven\u00e9m pro jednotliv\u00e9 skupiny \u00fa\u010detn\u00edch jednotek<\/strong> prov\u00e1d\u011bc\u00edm pr\u00e1vn\u00edm p\u0159edpisem.<\/li>\n<\/ul>\n<p>\u00da\u010detnictv\u00ed v\u00a0tzv. zjednodu\u0161en\u00e9m rozsahu, m\u016f\u017ee v\u00e9st \u00fa\u010detn\u00ed jednotka, pokud je:<\/p>\n<ul>\n<li><strong>p\u0159\u00edsp\u011bvkovou organizac\u00ed<\/strong>, pokud tak rozhodne jej\u00ed z\u0159izovatel,<\/li>\n<li><strong>mikro nebo mal\u00e1 \u00fa\u010detn\u00ed jednotka<\/strong> (z hlediska kategorizace \u00fa\u010detn\u00edch jednotek), kter\u00e1 nem\u00e1 povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/li>\n<\/ul>\n<p>Zjednodu\u0161en\u00fd rozsah \u00fa\u010detnictv\u00ed mohou pou\u017e\u00edt pr\u00e1vnick\u00e9 osoby, mikro nebo mal\u00e9 \u00fa\u010detn\u00ed jednotky pouze tehdy, pokud jsou:<\/p>\n<ul>\n<li>spolek nebo pobo\u010dn\u00fd spolek,<\/li>\n<li>odborov\u00e1 organizace, pobo\u010dn\u00e1 odborov\u00e1 organizace, mezin\u00e1rodn\u00ed odborov\u00e1 organizace nebo pobo\u010dn\u00e1 mezin\u00e1rodn\u00ed odborov\u00e1 organizace,<\/li>\n<li>organizace zam\u011bstnavatel\u016f, pobo\u010dn\u00e1 organizace zam\u011bstnavatel\u016f, mezin\u00e1rodn\u00ed organizace zam\u011bstnavatel\u016f nebo pobo\u010dn\u00e1 mezin\u00e1rodn\u00ed organizace zam\u011bstnavatel\u016f,<\/li>\n<li>c\u00edrkve, n\u00e1bo\u017eensk\u00e9 spole\u010dnosti nebo c\u00edrkevn\u00ed instituce, kter\u00e9 jsou pr\u00e1vnickou osobou evidovanou podle z\u00e1kona upravuj\u00edc\u00edho postaven\u00ed c\u00edrkv\u00ed a n\u00e1bo\u017eensk\u00fdch spole\u010dnost\u00ed,<\/li>\n<li>honebn\u00ed spole\u010denstva,<\/li>\n<li>obecn\u011b prosp\u011b\u0161n\u00e9 spole\u010dnosti,<\/li>\n<li>nada\u010dn\u00ed fondy,<\/li>\n<li>\u00fastavy,<\/li>\n<li>spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek,<\/li>\n<li>bytov\u00e1 nebo soci\u00e1ln\u00ed dru\u017estva.<\/li>\n<\/ul>\n<h3>Pln\u00fd rozsah veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/h3>\n<p>\u00da\u010detnictv\u00ed veden\u00e9 v\u00a0tzv. pln\u00e9m rozsahu je povinn\u00e9 pro \u00fa\u010detn\u00ed jednotky, kter\u00fd Zo\u00da neumo\u017e\u0148uje veden\u00ed \u00fa\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu. V\u00e9st \u00fa\u010detnictv\u00ed v\u00a0pln\u00e9m rozsahu znamen\u00e1, \u017ee <strong>\u00fa\u010detn\u00ed jednotka nem\u016f\u017ee vyu\u017e\u00edt \u00falev ve veden\u00ed \u00fa\u010detnictv\u00ed, kter\u00e9 jsou p\u0159\u00edpustn\u00e9 pro veden\u00ed \u00fa\u010detnictv\u00ed v\u00a0tzv. zjednodu\u0161en\u00e9m rozsah<\/strong>u.<\/p>\n<h2>Jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>Od roku 2016 je op\u011bt <strong>nutn\u00e9 rozli\u0161ovat veden\u00ed podvojn\u00e9ho a tzv. jednoduch\u00e9ho \u00fa\u010detnictv\u00ed<\/strong>.<\/p>\n<p>Pravidla pro pou\u017eit\u00ed jednoduch\u00e9ho \u00fa\u010detnictv\u00ed upravuje Zo\u00da a Vyhl\u00e1\u0161ka \u010d. 500\/1992 Sb. V\u00a0r\u00e1mci <strong>jednoduch\u00e9ho \u00fa\u010detnictv\u00ed je zachycuj\u00ed \u00fa\u010detn\u00ed p\u0159\u00edpady v\u00a0okam\u017eiku p\u0159\u00edjmu nebo v\u00fddaje pen\u011b\u017en\u00edch prost\u0159edk\u016f v\u00a0hotovosti nebo bankovn\u00edm p\u0159evodem<\/strong>. V\u00a0jednoduch\u00e9m \u00fa\u010detnictv\u00ed tedy neexistuj\u00ed veli\u010diny n\u00e1klad\u016f a v\u00fdnos\u016f. Zcela z\u00e1sadn\u00ed je skute\u010dnost, \u017ee v\u00a0jednoduch\u00e9m \u00fa\u010detnictv\u00ed se neuplat\u0148uje tzv. hospod\u00e1\u0159sk\u00fd rok a neprov\u00e1d\u00ed se ani tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\" target=\"_blank\" rel=\"noopener\">kategorizace \u00fa\u010detn\u00edch jednotek<\/a>. Rovn\u011b\u017e se v\u00a0jednoduch\u00e9m \u00fa\u010detnictv\u00ed nesestavuje \u00fa\u010dtov\u00fd rozvrh a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detn\u00ed z\u00e1v\u011brka<\/a>.<\/p>\n<p>V\u00a0jednoduch\u00e9m \u00fa\u010detnictv\u00ed sestavuje \u00fa\u010detn\u00ed jednotka p\u0159ehled o majetku a z\u00e1vazc\u00edch a o p\u0159\u00edjmech a v\u00fddaj\u00edch, a to dle pravidel, kter\u00e9 jsou uvedeny ve Vyhl\u00e1\u0161ce \u010d. 500\/1992 Sb.<\/p>\n<p>Jednoduch\u00e9 \u00fa\u010detnictv\u00ed <strong>m\u016f\u017ee v\u00e9st pr\u00e1vnick\u00e1 osoba na z\u00e1klad\u011b dobrovoln\u00e9ho rozhodnut\u00ed<\/strong>, pokud:<\/p>\n<ul>\n<li>nen\u00ed pl\u00e1tcem dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty,<\/li>\n<li>jej\u00ed celkov\u00e9 p\u0159\u00edjmy za posledn\u00ed uzav\u0159en\u00e9 \u00fa\u010detn\u00ed obdob\u00ed nep\u0159es\u00e1hnou \u010d\u00e1stku ve v\u00fd\u0161i K\u010d 3.000.000,&#8211;,<\/li>\n<li>hodnota jej\u00edho majetku nep\u0159es\u00e1hne \u010d\u00e1stku ve v\u00fd\u0161i K\u010d 3.000.000,&#8211; a<\/li>\n<li>je 1) spolkem nebo pobo\u010dn\u00fdm spolkem, 2) odborovou organizac\u00ed, pobo\u010dnou odborovou organizac\u00ed, mezin\u00e1rodn\u00ed odborovou organizac\u00ed nebo pobo\u010dnou mezin\u00e1rodn\u00ed odborovou organizac\u00ed, 3) organizac\u00ed zam\u011bstnavatel\u016f, pobo\u010dnou organizac\u00ed zam\u011bstnavatel\u016f, mezin\u00e1rodn\u00ed organizac\u00ed zam\u011bstnavatel\u016f nebo pobo\u010dnou mezin\u00e1rodn\u00ed organizac\u00ed zam\u011bstnavatel\u016f, 4) c\u00edrkv\u00ed, n\u00e1bo\u017eenskou spole\u010dnost\u00ed nebo c\u00edrkevn\u00ed instituc\u00ed, kter\u00e1 je pr\u00e1vnickou osobou evidovanou podle z\u00e1kona upravuj\u00edc\u00edho postaven\u00ed c\u00edrkv\u00ed a n\u00e1bo\u017eensk\u00fdch spole\u010dnost\u00ed, nebo 5) honebn\u00edm spole\u010denstvem.<\/li>\n<\/ul>\n<p>Podnikatelsk\u00e9 subjekty pou\u017e\u00edt tzv. jednoduch\u00e9 \u00fa\u010detnictv\u00ed nemohou.<\/p>\n<h2>\u00da\u010detnictv\u00ed veden\u00e9 podle Mezin\u00e1rodn\u00edch standard\u016f finan\u010dn\u00edho v\u00fdkaznictv\u00ed (IFRS)<\/h2>\n<p>V\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech je vedeno \u00fa\u010detnictv\u00ed a sestavov\u00e1na \u00fa\u010detn\u00ed z\u00e1v\u011brka podle Mezin\u00e1rodn\u00edch standard\u016f finan\u010dn\u00edho v\u00fdkaznictv\u00ed (IFRS). Zo\u00da v\u00a0tomto sm\u011bru:<\/p>\n<ul>\n<li>definuje povinnost vyu\u017eit\u00ed IFRS obchodn\u00edm spole\u010dnostem, emitent\u016fm investi\u010dn\u00edch cenn\u00fdch pap\u00edr\u016f, p\u0159ijat\u00fdch k\u00a0obchodov\u00e1n\u00ed na evropsk\u00e9m regulovan\u00e9m trhu,<\/li>\n<li>umo\u017e\u0148uje vyu\u017eit\u00ed IFRS \u00fa\u010detn\u00edm jednotk\u00e1m, jejich\u017e individu\u00e1ln\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka je podrobena konsolidaci za pou\u017eit\u00ed IFRS, jestli\u017ee tak rozhodne nejvy\u0161\u0161\u00ed org\u00e1n \u00fa\u010detn\u00ed jednotky.<\/li>\n<\/ul>\n<p><strong>U \u00fa\u010detn\u00ed jednotky a jej\u00edm \u00fa\u010detn\u00edm roce v\u00a0nastaven\u00ed \u00fa\u010detn\u00edho roku prov\u00e1d\u00edme volbu, zda vedeme podvojn\u00e9 nebo jednoduch\u00e9 \u00fa\u010detnictv\u00ed. <\/strong><\/p>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"393\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-ucetniho-roku-1024x393.jpg\" alt=\"\" class=\"wp-image-15079\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-ucetniho-roku-1024x393.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-ucetniho-roku-300x115.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-ucetniho-roku-150x58.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-ucetniho-roku-768x295.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/nastaveni-ucetniho-roku.jpg 1147w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n<h2>Shrnut\u00ed<\/h2>\n<p>Z\u00e1kladn\u00edm znakem podvojn\u00e9ho \u00fa\u010detnictv\u00ed je respektov\u00e1n\u00ed tzv. akru\u00e1ln\u00edho principu, tj. z\u00e1sady \u010dasov\u00e9 a v\u011bcn\u00e9 souvislosti n\u00e1klad\u016f a v\u00fdnos\u016f. Naproti tomu jednoduch\u00e9 \u00fa\u010detnictv\u00ed je zalo\u017eeno na \u201ecash\u201c principu, tj. p\u0159\u00edjmu a v\u00fddaji pen\u011b\u017en\u00edch prost\u0159edk\u016f v\u00a0hotovosti nebo bankovn\u00edm p\u0159evodem. Od roku 2016 je \u201eznovuzavedeno\u201c jednoduch\u00e9 \u00fa\u010detnictv\u00ed, av\u0161ak pouze pro vyjmenovan\u00e9 neziskov\u00e9 subjekty \u2013 a to na dobrovoln\u00e9 b\u00e1zi. Aby v\u0161ak neziskov\u00fd subjekt mohl na z\u00e1klad\u011b dobrovoln\u00e9ho rozhodnut\u00ed v\u00e9st jednoduch\u00e9 \u00fa\u010detnictv\u00ed, mus\u00ed splnit podm\u00ednky definovan\u00e9 \u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy. \u00da\u010detn\u00edmi knihami v\u00a0oblasti jednoduch\u00e9ho \u00fa\u010detnictv\u00ed jsou pen\u011b\u017en\u00ed den\u00edk, kniha pohled\u00e1vek a z\u00e1vazk\u016f a pomocn\u00e9 knihy o ostatn\u00edch slo\u017ek\u00e1ch majetku. Od roku 1993 do roku 2004 bylo jednoduch\u00e9 \u00fa\u010detnictv\u00ed ur\u010deno pro podnikatelsk\u00e9 fyzick\u00e9 osoby \u2013 OSV\u010c (osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9), pro kter\u00e9 je od roku 2005 zavedena mo\u017enost veden\u00ed tzv. da\u0148ov\u00e9 evidence dle \u00a7 7b z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f. V\u00a0oblasti podvojn\u00e9ho \u00fa\u010detnictv\u00ed rozli\u0161ujeme veden\u00ed \u00fa\u010detnictv\u00ed v\u00a0tzv. pln\u00e9m nebo zjednodu\u0161en\u00e9m rozsahu. \u00da\u010detn\u00edmi knihami v\u00a0podvojn\u00e9m \u00fa\u010detnictv\u00ed jsou den\u00edk, hlavn\u00ed kniha, knihy analytick\u00fdch \u00fa\u010dt\u016f a knihy podrozvahov\u00fdch \u00fa\u010dt\u016f.<\/p>\n\n<h2>\u00da\u010detn\u00ed knihy v Money S3<\/h2>\n<p>Ve videu v\u00fd\u0161e uvid\u00edte od \u010dasu 3:06, jak snadn\u00e9 je nastaven\u00ed \u00fa\u010detn\u00edch knih v programu Money S3. Jako jeden z prvn\u00edch krok\u016f p\u0159i pou\u017e\u00edv\u00e1n\u00ed \u00fa\u010detn\u00edho softwaru zvol\u00edte typ subjektu<strong>,<\/strong> nap\u0159. firmu, neziskovou organizaci nebo p\u0159\u00edsp\u011bvkovou organizaci. T\u00edm se <strong>automaticky uprav\u00ed \u00fa\u010dtov\u00e1 osnova<\/strong> a souvisej\u00edc\u00ed nastaven\u00ed, nap\u0159\u00edklad uz\u00e1v\u011brkov\u00fdch \u00fa\u010dt\u016f.\u00a0<\/p>\n<p>Va\u0161\u00ed <strong>volb\u011b se p\u0159izp\u016fsob\u00ed i v\u00fdkazy<\/strong>. Pokud zvol\u00edte firmu, program v\u00e1m nab\u00eddne v\u00fdkazy v druhov\u00e9m \u010dlen\u011bn\u00ed. Jestli\u017ee vyberete neziskovou organizaci, uvid\u00edte rozvahu a v\u00fdkaz zisk\u016f a ztr\u00e1t pro neziskov\u00e9 organizace.\u00a0<\/p>\n<p>Pot\u00e9 v nastaven\u00ed ka\u017ed\u00e9ho roku vyberete, jestli povedete (podvojn\u00e9) \u00fa\u010detnictv\u00ed, nebo da\u0148ovou evidenci. Po za\u00fa\u010dtov\u00e1n\u00ed prvn\u00edho dokladu se <strong>nastaven\u00ed pro dan\u00fd rok uzamkne<\/strong>.<\/p>\n<p>Jestli\u017ee hled\u00e1te spolehliv\u00fd, l\u00e9ty prov\u011b\u0159en\u00fd a z\u00e1rove\u0148 pravideln\u011b aktualizovan\u00fd \u00fa\u010detn\u00ed program, vyzkou\u0161ejte Money S3. <strong>St\u00e1hn\u011bte si zdarma<\/strong> <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">Money S3 Start<\/a> a sami si pr\u00e1ci v softwaru otestujte.<\/p>","protected":false},"excerpt":{"rendered":"<p>Druhy \u00fa\u010detn\u00edch knih Dle Zo\u00da vedou \u00fa\u010detn\u00ed jednotky n\u00e1sleduj\u00edc\u00ed \u00fa\u010detn\u00ed knihy: den\u00edk (zaji\u0161\u0165uje vazbu mezi \u00fa\u010detn\u00edm dokladem a z\u00e1pisem do hlavn\u00ed knihy. \u00da\u010detn\u00ed p\u0159\u00edpady jsou &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15080,"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":[58,398,400,218,332],"class_list":["post-15078","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-regulace-a-standardy-ucetnictvi","tag-ucetni-pojmy","tag-ucetni-program","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15078","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=15078"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15078\/revisions"}],"predecessor-version":[{"id":17781,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15078\/revisions\/17781"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15080"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}