{"id":15083,"date":"2024-08-01T07:00:00","date_gmt":"2024-08-01T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15083"},"modified":"2025-08-03T13:09:12","modified_gmt":"2025-08-03T11:09:12","slug":"jak-uctovat-inventura-a-inventarizace-aktiv-a-dluhu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-inventura-a-inventarizace-aktiv-a-dluhu\/","title":{"rendered":"Jak \u00fa\u010dtovat: Inventura a inventarizace aktiv a dluh\u016f"},"content":{"rendered":"<h2>Co je inventura aktiv a dluh\u016f<\/h2>\n<p>Inventura je prvn\u00edm krokem v\u00a0r\u00e1mci <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu\/\" target=\"_blank\" rel=\"noopener\">inventariza\u010dn\u00edho procesu<\/a>. Inventurou se rozum\u00ed <strong>zji\u0161\u0165ov\u00e1n\u00ed skute\u010dn\u00e9ho stavu majetku a dluh\u016f<\/strong>. Inventuru rozli\u0161ujeme jako inventuru fyzickou, dokladovou a kombinovanou.<\/p>\n<h3>Inventura fyzick\u00e1<\/h3>\n<p><strong>Fyzick\u00e1 inventura spo\u010d\u00edv\u00e1 v\u00a0m\u011b\u0159en\u00ed, v\u00e1\u017een\u00ed, po\u010d\u00edt\u00e1n\u00ed apod.<\/strong> Tato forma inventury se pou\u017e\u00edv\u00e1 u majetku, u n\u011bho\u017e lze opticky zjistit jeho existenci, tj. u z\u00e1sob, pokladny, dlouhodob\u00e9ho hmotn\u00e9ho majetku apod.<\/p>\n<h3>Inventura dokladov\u00e1<\/h3>\n<p><strong>Dokladov\u00e1 inventura se pou\u017e\u00edv\u00e1 v\u00a0p\u0159\u00edpad\u011b, kdy nelze zjistit skute\u010dn\u00fd stav fyzicky, nap\u0159\u00edklad u pohled\u00e1vek, dluh\u016f, bankovn\u00edch \u00fa\u010dt\u016f, \u00fa\u010dt\u016f \u010dasov\u00e9ho rozli\u0161en\u00ed apod.<\/strong> V\u00a0r\u00e1mci dokladov\u00e9 inventury se porovn\u00e1vaj\u00ed zji\u0161t\u011bn\u00e9 \u00fa\u010detn\u00ed stavy s\u00a0\u00fa\u010detn\u00edmi stavy jin\u00e9 \u00fa\u010detn\u00ed jednotky. V\u00a0praxi se \u010dasto pou\u017e\u00edvaj\u00ed tzv. konfirma\u010dn\u00ed (potvrzovac\u00ed) dopisy, kdy druh\u00e1 strana potvrd\u00ed v\u00fd\u0161i a existenci dan\u00e9 polo\u017eky.<\/p>\n<h3>Kombinace fyzick\u00e9 a dokladov\u00e9 inventury<\/h3>\n<p>U n\u011bkter\u00fdch polo\u017eek majetku je t\u0159eba zjistit skute\u010dn\u00fd stav kombinac\u00ed obou zp\u016fsob\u016f inventur, nap\u0159\u00edklad u pozemk\u016f.<\/p>\n<p><strong>Zo\u00da ukl\u00e1d\u00e1 prov\u00e1d\u011bt v\u00a0r\u00e1mci inventarizace jednu nebo v\u00edce inventur a ov\u011b\u0159ovat, zda skute\u010dn\u00fd stav odpov\u00edd\u00e1 stavu v\u00a0\u00fa\u010detnictv\u00ed. <\/strong>P\u0159i periodick\u00e9 inventarizaci mohou \u00fa\u010detn\u00ed jednotky p\u0159i zji\u0161\u0165ov\u00e1n\u00ed skute\u010dn\u00e9ho stavu stanovit den, k\u00a0n\u011bmu\u017e skute\u010dn\u00fd stav zji\u0161\u0165uj\u00ed a kter\u00fd p\u0159edch\u00e1z\u00ed rozvahov\u00e9mu dni, a mohou dokon\u010dit zji\u0161\u0165ov\u00e1n\u00ed skute\u010dn\u00e9ho stavu podle \u00fa\u010detn\u00edch z\u00e1znam\u016f, kter\u00e9 prokazuj\u00ed p\u0159\u00edr\u016fstky a \u00fabytky majetku a dluh\u016f, kter\u00e9 nastaly mezi t\u00edmto dnem a rozvahov\u00fdm dnem. P\u0159i periodick\u00e9 inventarizaci je mo\u017en\u00e9 zah\u00e1jit inventuru nejd\u0159\u00edve \u010dty\u0159i m\u011bs\u00edce p\u0159ed rozvahov\u00fdm dnem, av\u0161ak je nezbytn\u00e9 ukon\u010dit inventuru nejpozd\u011bji dva m\u011bs\u00edce po rozvahov\u00e9m dni.<\/p>\n<h2>Jak na inventarizaci aktiv a dluh\u016f<\/h2>\n<p><strong>Pravidla pro prov\u00e1d\u011bn\u00ed inventarizace jsou definov\u00e1na \u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy, tj. Zo\u00da a Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb.<\/strong> V\u00a0r\u00e1mci inventarizace se porovn\u00e1vaj\u00ed stavy zji\u0161t\u011bn\u00e9 inventurou se stavy \u00fa\u010detn\u00edmi. Inventarizaci podl\u00e9haj\u00ed, s\u00a0v\u00fdjimkou vlastn\u00edho kapit\u00e1lu, v\u0161echny polo\u017eky rozvahy. Proto\u017ee n\u011bkter\u00e9 majetkov\u00e9 a dluhov\u00e9 polo\u017eky jsou \u00fa\u010dtov\u00e1ny nebo sledov\u00e1ny na tzv. podrozvahov\u00fdch \u00fa\u010dtech, nesm\u00ed \u00fa\u010detn\u00ed jednotka zapomenout i na inventarizaci t\u011bchto polo\u017eek majetku a z\u00e1vazk\u016f.<\/p>\n<p>Nezapome\u0148me na povinnost inventarizace i v\u00a0r\u00e1mci <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\" target=\"_blank\" rel=\"noopener\">da\u0148ov\u00e9 evidence u podnikaj\u00edc\u00edch fyzick\u00fdch osob \u2013 OSV\u010c<\/a> (osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch) dle \u00a7 7b odst. 4 ZDP: \u201eZji\u0161t\u011bn\u00ed skute\u010dn\u00e9ho stavu z\u00e1sob, hmotn\u00e9ho majetku, pohled\u00e1vek a dluh\u016f provede poplatn\u00edk k\u00a0posledn\u00edmu dni zda\u0148ovac\u00edho obdob\u00ed. O tomto zji\u0161t\u011bn\u00ed provede z\u00e1pis. O p\u0159\u00edpadn\u00e9 rozd\u00edly uprav\u00ed z\u00e1klad dan\u011b podle \u00a7 24 a \u00a7 25. Zejm\u00e9na v\u00a0p\u0159\u00edpad\u011b p\u0159echodu z\u00a0da\u0148ov\u00e9 evidence do syst\u00e9mu uplatn\u011bn\u00ed v\u00fddaj\u016f procentem z\u00a0p\u0159\u00edjm\u016f hraje stav z\u00e1sob z\u00e1sadn\u00ed roli (\u00a7 23 odst. 8 ZDP).<\/p>\n<h3>Periodick\u00e1 a pr\u016fb\u011b\u017en\u00e1 inventarizace<\/h3>\n<p><strong>Periodickou inventarizaci<\/strong> prov\u00e1d\u00ed \u00fa\u010detn\u00ed jednotky <strong>k\u00a0okam\u017eiku zpracov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong>.<\/p>\n<p><strong>Pr\u016fb\u011b\u017en\u00e1 inventarizace<\/strong> <strong>umo\u017e\u0148uje zjistit stav a) z\u00e1sob, b) dlouhodob\u00e9ho hmotn\u00e9ho movit\u00e9ho majetku<\/strong> i k\u00a0jin\u00e9mu okam\u017eiku, ne\u017e je zpracov\u00e1na \u00fa\u010detn\u00ed z\u00e1v\u011brka. Pr\u016fb\u011b\u017enou inventarizac\u00ed lze ov\u011b\u0159ovat stav z\u00e1sob za podm\u00ednek, \u017ee je o nich \u00fa\u010dtov\u00e1no podle a) druh\u016f nebo b) m\u00edst ulo\u017een\u00ed nebo c) hmotn\u011b odpov\u011bdn\u00fdch osob. Pr\u016fb\u011b\u017enou inventarizac\u00ed je mo\u017en\u00e9 ov\u011b\u0159ovat pouze dlouhodob\u00fd hmotn\u00fd movit\u00fd majetek, kter\u00fd je v\u00a0soustavn\u00e9m pohybu, nem\u00e1 sv\u00e9 st\u00e1l\u00e9 m\u00edsto. Z\u00e1sadn\u00ed je, \u017ee pr\u016fb\u011b\u017enou inventarizac\u00ed mus\u00ed b\u00fdt ov\u011b\u0159en ve\u0161ker\u00fd stav z\u00e1sob nebo dlouhodob\u00e9ho hmotn\u00e9ho movit\u00e9ho majetku alespo\u0148 jednou za \u00fa\u010detn\u00ed obdob\u00ed.<\/p>\n<p>Proveden\u00ed inventarizace majetku a dluh\u016f je <strong>povinna \u00fa\u010detn\u00ed jednotka prok\u00e1zat po dobu 5 let po jej\u00edm proveden\u00ed<\/strong>. Proto je nutn\u00e9 skladn\u00ed karty a inventariza\u010dn\u00ed z\u00e1pisy a inventurn\u00ed soupisy archivovat po uvedenou dobu.<\/p>\n<p>Zcela z\u00e1sadn\u00ed m\u00edsto tu zauj\u00edmaj\u00ed <strong>vnitropodnikov\u00e9 sm\u011brnice pro prov\u00e1d\u011bn\u00ed inventury a inventarizace aktiv a dluh\u016f<\/strong>.<\/p>\n<p><strong>Inventarizace zahrnuje \u0159adu krok\u016f:<\/strong><\/p>\n<ul>\n<li>inventuru: zji\u0161t\u011bn\u00ed skute\u010dn\u00e9ho stavu,<\/li>\n<li>zpracov\u00e1n\u00ed inventurn\u00edch soupis\u016f,<\/li>\n<li>porovn\u00e1n\u00ed skute\u010dn\u00e9ho stavu majetku a dluh\u016f se stavem \u00fa\u010detn\u00edm,<\/li>\n<li>zji\u0161t\u011bn\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f, jejich vypo\u0159\u00e1d\u00e1n\u00ed, zji\u0161t\u011bn\u00ed p\u0159\u00ed\u010din a n\u00e1vrh na jejich odstran\u011bn\u00ed,<\/li>\n<li>posouzen\u00ed ocen\u011bn\u00ed majetku a z\u00e1vazk\u016f,<\/li>\n<li>vyhotoven\u00ed inventariza\u010dn\u00edho z\u00e1pisu.<\/li>\n<\/ul>\n<p><strong>Inventariza\u010dn\u00edm rozd\u00edlem se rozum\u00ed:<\/strong><\/p>\n<ol>\n<li>inventariza\u010dn\u00ed manko (schodek) \u2013 skute\u010dn\u00fd stav je ni\u017e\u0161\u00ed ne\u017e stav \u00fa\u010detn\u00ed,<\/li>\n<li>inventariza\u010dn\u00ed p\u0159ebytek \u2013 skute\u010dn\u00fd stav je vy\u0161\u0161\u00ed ne\u017e stav \u00fa\u010detn\u00ed.<\/li>\n<\/ol>\n<p><strong>Inventariza\u010dn\u00edm rozd\u00edlem nen\u00ed:<\/strong><\/p>\n<ol>\n<li>technologick\u00fd a technick\u00fd \u00fabytek z\u00e1sob,<\/li>\n<li>\u00fabytek vypl\u00fdvaj\u00edc\u00ed z\u00a0p\u0159irozen\u00fdch vlastnost\u00ed z\u00e1sob,<\/li>\n<li>ztratn\u00e9 v\u00a0maloobchod\u011b,<\/li>\n<li>nezavin\u011bn\u00fd \u00fahyn zv\u00ed\u0159at, kter\u00e1 nejsou hmotn\u00fdm majetkem,<\/li>\n<\/ol>\n<p>a to do v\u00fd\u0161e ekonomicky zd\u016fvodn\u011bn\u00e9 normy p\u0159irozen\u00fdch \u00fabytk\u016f a ztratn\u00e9ho stanoven\u00e9ho \u00fa\u010detn\u00ed jednotkou ve vnitropodnikov\u00e9 sm\u011brnici.<\/p>\n<p>N\u00ed\u017ee uveden\u00e1 tabulka zachycuje <strong>\u00fa\u010dtov\u00e1n\u00ed z\u00e1kladn\u00edch inventariza\u010dn\u00edch rozd\u00edl\u016f u jednotliv\u00fdch druh\u016f aktivn\u00edch polo\u017eek<\/strong>:<\/p>\n<table border=\"1\" width=\"100%\" cellpadding=\"10\">\n<tbody>\n<tr>\n<td width=\"307\"><strong>Inventariza\u010dn\u00ed rozd\u00edl<\/strong><\/td>\n<td width=\"307\"><strong>Za\u00fa\u010dtov\u00e1n\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"307\">Manko na z\u00e1sob\u00e1ch materi\u00e1lu<\/td>\n<td width=\"307\">549 \/ 112<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">Manko na z\u00e1sob\u00e1ch zbo\u017e\u00ed<\/td>\n<td width=\"307\">549 \/ 132<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">Manko na z\u00e1sob\u00e1ch vlastn\u00ed v\u00fdroby<\/td>\n<td width=\"307\">549 \/ 121, 122, 123<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">Schodek na pokladn\u011b<\/td>\n<td width=\"307\">569 \/ 211<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">Schodek na cenin\u00e1ch<\/td>\n<td width=\"307\">569 \/ 213<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">Manko na dlouhodob\u00e9m nehmotn\u00e9m majetku odpisovan\u00e9m<\/td>\n<td width=\"307\">549 \/ 07x<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">Manko na dlouhodob\u00e9m hmotn\u00e9m majetku odpisovan\u00e9m<\/td>\n<td width=\"307\">549 \/ 08x<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">P\u0159ebytek na z\u00e1sob\u00e1ch materi\u00e1lu<\/td>\n<td width=\"307\">112 \/ 648<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">P\u0159ebytek na z\u00e1sob\u00e1ch zbo\u017e\u00ed<\/td>\n<td width=\"307\">132 \/ 648<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">P\u0159ebytek na z\u00e1sob\u00e1ch vlastn\u00ed v\u00fdroby<\/td>\n<td width=\"307\">121, 122, 123 \/ 581, 582, 583<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">P\u0159ebytek na pokladn\u011b<\/td>\n<td width=\"307\">211 \/ 668<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">P\u0159ebytek na cenin\u00e1ch<\/td>\n<td width=\"307\">213 \/ 668<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">P\u0159ebytek na dlouhodob\u00e9m nehmotn\u00e9m majetku odpisovan\u00e9m<\/td>\n<td width=\"307\">02x \/ 07x<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">P\u0159ebytek na dlouhodob\u00e9m hmotn\u00e9m majetku odpisovan\u00e9m<\/td>\n<td width=\"307\">01x \/ 08x<\/td>\n<\/tr>\n<tr>\n<td width=\"307\">P\u0159ebytek na dlouhodob\u00e9m hmotn\u00e9m majetku neodpisovan\u00e9m<\/td>\n<td width=\"307\">03x \/ 413<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Tiskov\u00e9 sestavy ke zpracov\u00e1n\u00ed inventury a ov\u011b\u0159ovac\u00ed dopisy k\u00a0pohled\u00e1vk\u00e1m a z\u00e1vazk\u016fm. <\/strong><\/p>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"339\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/tiskove-sestavy-1024x339.jpg\" alt=\"\" class=\"wp-image-15085\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/tiskove-sestavy-1024x339.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/tiskove-sestavy-300x99.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/tiskove-sestavy-150x50.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/tiskove-sestavy-768x254.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/tiskove-sestavy-1536x508.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/tiskove-sestavy.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n<h2>Shrnut\u00ed<\/h2>\n<p>Prvn\u00edm krokem v\u00a0r\u00e1mci inventarizace aktiv a dluh\u016f je proveden\u00ed inventury, tj. zji\u0161t\u011bn\u00ed skute\u010dn\u00e9ho stavu aktiv a dluh\u016f. Rozli\u0161ujeme prov\u00e1d\u011bn\u00ed inventury fyzick\u00e9, dokladov\u00e9 nebo kombinaci uveden\u00fdch metod. V\u00fdsledkem proveden\u00e9 inventury je sestaven\u00ed inventurn\u00edho z\u00e1pisu s\u00a0uveden\u00edm z\u00e1konn\u00fdch n\u00e1le\u017eitost\u00ed. Inventarizace aktiv a dluh\u016f spo\u010d\u00edv\u00e1 v\u00a0porovn\u00e1n\u00ed zji\u0161t\u011bn\u00e9ho skute\u010dn\u00e9ho stavu se stavem \u00fa\u010detn\u00edm (skladov\u00e9 karty, invent\u00e1rn\u00ed karty) a detekci p\u0159\u00edpadn\u00fdch inventariza\u010dn\u00edch rozd\u00edl\u016f, kter\u00e9 mus\u00ed b\u00fdt analyzov\u00e1ny co do v\u00fd\u0161e a co do opodstatn\u011bnosti.<\/p>\n<p>Pokud jsou v\u00fdsledkem inventarizace inventariza\u010dn\u00ed rozd\u00edly, maj\u00ed podobu inventariza\u010dn\u00edho manka (schodku), resp. inventariza\u010dn\u00edho p\u0159ebytku. V z\u00e1vislosti na konkr\u00e9tn\u00edm druhu polo\u017eky definuj\u00ed \u010desk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy \u00fa\u010detn\u00ed p\u0159edpis pro tento inventariza\u010dn\u00ed rozd\u00edl. V p\u0159\u00edpad\u011b inventariza\u010dn\u00edho p\u0159ebytku je nutn\u00e9 d\u00e1vat pozor zejm\u00e9na p\u0159i \u00fa\u010dtov\u00e1n\u00ed v oblasti z\u00e1sob vlastn\u00ed v\u00fdroby (nedokon\u010den\u00e1 v\u00fdroba, polotovary vlastn\u00ed v\u00fdroby a v\u00fdrobky), u nich\u017e se p\u0159ebytky ne\u00fa\u010dtuj\u00ed ve prosp\u011bch \u00fa\u010dtu 648 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy, n\u00fdbr\u017e ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Aktivace a zm\u011bny stavu z\u00e1sob (konkr\u00e9tn\u011b \u00fa\u010dty 581, 582 a 583 \u2013 Zm\u011bna stavu nedokon\u010den\u00e9 v\u00fdroby, polotovar\u016f vlastn\u00ed v\u00fdroby, v\u00fdrobk\u016f).<\/p>\n<p>Inventariza\u010dn\u00ed rozd\u00edly maj\u00ed rovn\u011b\u017e dopady z\u00a0hlediska 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. Na obecn\u00e9 rovin\u011b jsou inventariza\u010dn\u00ed manka da\u0148ov\u011b neuznateln\u00fdm n\u00e1kladem s\u00a0v\u00fdjimkami, kter\u00e9 z\u00e1kon definuje. Jedn\u00e1 se zejm\u00e9na o \u00fabytky z\u00e1sob do v\u00fd\u0161e norem p\u0159irozen\u00fdch \u00fabytk\u016f z\u00e1sob \u010di ztratn\u00e9ho v\u00a0maloobchodn\u00edm prodeji. Rovn\u011b\u017e jsou inventariza\u010dn\u00ed manka da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem do v\u00fd\u0161e n\u00e1hrady (nap\u0159\u00edklad od hmotn\u011b odpov\u011bdn\u00e9ho zam\u011bstnance nebo poji\u0161\u0165ovny).<\/p>\n\n<h2>Inventarizace v Money S3<\/h2>\n<p>Se v\u0161emi \u010d\u00e1stmi inventarizace <strong>v\u00e1m pom\u016f\u017ee \u00fa\u010detn\u00ed program Money S3<\/strong>. Pod\u00edvejte se, jak v n\u011bm inventarizace vypad\u00e1 \u2013 sta\u010d\u00ed, kdy\u017e si pust\u00edte video od \u010dasu 2:22 a d\u00e1l.<\/p>\n<p>Uvid\u00edte p\u0159\u00edklad zpracov\u00e1n\u00ed <strong>inventury skladov\u00fdch z\u00e1sob<\/strong>. Zde v menu pou\u017eijete tla\u010d\u00edtko Inventury.<\/p>\n<p>Co se t\u00fdk\u00e1 \u00fa\u010detn\u00edch v\u00fdstup\u016f pro zpracov\u00e1n\u00ed inventur a kontroly jednotliv\u00fdch \u00fa\u010dt\u016f, vyu\u017eijete p\u0159ehledy v modulech \u2013 nap\u0159. seznam pokladn\u00edch doklad\u016f a bankovn\u00edch doklad\u016f. P\u0159es tla\u010d\u00edtko Dal\u0161\u00ed sestavy si zobraz\u00edte nap\u0159\u00edklad stav z\u00e1vazk\u016f a pohled\u00e1vek, <strong>dokladovou inventuru<\/strong> nebo sestavu inventarizace \u00fa\u010dt\u016f.<\/p>\n<p>Pokud hled\u00e1te nov\u00fd \u00fa\u010detn\u00ed program, <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">st\u00e1hn\u011bte si Money S3 Start<\/a>. Tuto <strong>bezplatnou verzi <\/strong>m\u016f\u017eete pou\u017e\u00edvat libovoln\u011b dlouho. Jste omezeni pouze po\u010dtem vystaven\u00fdch doklad\u016f. Pokud v\u00e1m bude vyhovovat, snadno p\u0159ejdete i se v\u0161emi daty na placenou verzi.<\/p>","protected":false},"excerpt":{"rendered":"<p>Co je inventura aktiv a dluh\u016f Inventura je prvn\u00edm krokem v\u00a0r\u00e1mci inventariza\u010dn\u00edho procesu. Inventurou se rozum\u00ed zji\u0161\u0165ov\u00e1n\u00ed skute\u010dn\u00e9ho stavu majetku a dluh\u016f. Inventuru rozli\u0161ujeme jako &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15084,"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":[58,218],"class_list":["post-15083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-program"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15083","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=15083"}],"version-history":[{"count":14,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15083\/revisions"}],"predecessor-version":[{"id":17745,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15083\/revisions\/17745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15084"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}