{"id":15324,"date":"2024-08-29T07:00:00","date_gmt":"2024-08-29T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15324"},"modified":"2024-11-11T17:44:20","modified_gmt":"2024-11-11T16:44:20","slug":"pruvodce-ucetnictvim-pro-podnikatele-co-byste-meli-vedet","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/pruvodce-ucetnictvim-pro-podnikatele-co-byste-meli-vedet\/","title":{"rendered":"Pr\u016fvodce \u00fa\u010detnictv\u00edm pro podnikatele: co byste m\u011bli v\u011bd\u011bt"},"content":{"rendered":"<p>Ka\u017ed\u00fd \u017eivnostn\u00edk m\u00e1 na v\u00fdb\u011br ze <strong>\u010dty\u0159 zp\u016fsob\u016f hospoda\u0159en\u00ed a evidence doklad\u016f<\/strong>. Jsou to:<\/p>\n<ul>\n<li>pau\u0161\u00e1ln\u00ed da\u0148,<\/li>\n<li>dan\u011bn\u00ed v\u00fddajov\u00fdm pau\u0161\u00e1lem,<\/li>\n<li>da\u0148ov\u00e1 evidence<\/li>\n<li>a \u00fa\u010detnictv\u00ed (d\u0159\u00edve podvojn\u00e9 \u00fa\u010detnictv\u00ed).<\/li>\n<\/ul>\n<p>I kdy\u017e se n\u011bkter\u00e9 z nich t\u00fdkaj\u00ed prim\u00e1rn\u011b dan\u00ed, v\u0161echny maj\u00ed velk\u00fd dopad na to, <strong>se kter\u00fdmi doklady pracujete<\/strong>. A kolik administrativy v\u00e1s \u010dek\u00e1.<\/p>\n<h2>Pau\u0161\u00e1ln\u00ed da\u0148<\/h2>\n<p>Nejjednodu\u0161\u0161\u00ed variantou je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">pau\u0161\u00e1ln\u00ed da\u0148<\/a>. V tomto p\u0159\u00edpad\u011b odv\u00e1d\u00edte st\u00e1tu<strong> ka\u017ed\u00fd m\u011bs\u00edc stejnou \u010d\u00e1stku<\/strong>, kter\u00e1 zahrnuje:<\/p>\n<ul>\n<li>zdravotn\u00ed poji\u0161t\u011bn\u00ed,<\/li>\n<li>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/li>\n<li>a da\u0148 z p\u0159\u00edjmu.<\/li>\n<\/ul>\n<p>Nic v\u00edc u\u017e ne\u0159e\u0161\u00edte. \u017d\u00e1dnou <strong>administrativu ani da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. Mus\u00edte jen evidovat vydan\u00e9 faktury, abyste je mohli p\u0159edlo\u017eit p\u0159i kontrole z finan\u010dn\u00edho \u00fa\u0159adu.<\/p>\n<h2>V\u00fddajov\u00fd pau\u0161\u00e1l<\/h2>\n<p>Pokud vyu\u017e\u00edv\u00e1te <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausal-skutecne-vydaje-se-vam-vyplati\/\">v\u00fddajov\u00fd pau\u0161\u00e1l<\/a>, mus\u00edte pod\u00e1vat <strong>p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f<\/strong> a tak\u00e9 p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch. V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed v\u0161ak neuplat\u0148ujete skute\u010dn\u00e9 v\u00fddaje, ale pau\u0161\u00e1ln\u00ed hodnotu, kter\u00e1 se odv\u00edj\u00ed od typu va\u0161\u00ed \u017eivnosti.<\/p>\n<p>M\u016f\u017eete si p\u0159itom <strong>ode\u010d\u00edst 30\u201380 % z p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p>Tak\u00e9 v tomto p\u0159\u00edpad\u011b <strong>evidujete pouze vydan\u00e9 faktury<\/strong>. Vyplat\u00ed se ale sledovat i v\u00fddaje, abyste v\u011bd\u011bli, zda se v\u00e1m v\u00fddajov\u00fd pau\u0161\u00e1l opravdu vyplat\u00ed.<\/p>\n<h2>Da\u0148ov\u00e1 evidence<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\">Da\u0148ov\u00e1 evidence<\/a> je n\u00e1stupce d\u0159\u00edv\u011bj\u0161\u00edho jednoduch\u00e9ho \u00fa\u010detnictv\u00ed. Vyplat\u00ed se, kdy\u017e jsou va\u0161e skute\u010dn\u00e9<strong> v\u00fddaje vy\u0161\u0161\u00ed ne\u017e p\u0159\u00edslu\u0161n\u00fd pau\u0161\u00e1l<\/strong>. Uplat\u0148ujete je toti\u017e v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Mus\u00edte ale evidovat:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/evidence-prijmu-a-vydaju-v-ucetnim-programu-a-excelu-vzor\/\">p\u0159\u00edjmy a v\u00fddaje<\/a>,<\/li>\n<li>obchodn\u00ed majetek,<\/li>\n<li>z\u00e1vazky a pohled\u00e1vky.<\/li>\n<\/ul>\n<h2>\u00da\u010detnictv\u00ed<\/h2>\n<p>Zdaleka nejkomplexn\u011bj\u0161\u00ed variantou je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/\">\u00fa\u010detnictv\u00ed<\/a>. Krom\u011b v\u00fd\u0161e uveden\u00fdch \u00fadaj\u016f v n\u011bm zaznamen\u00e1v\u00e1te tak\u00e9 v\u00fdnosy a n\u00e1klady, d\u00edky kter\u00fdm z\u00edsk\u00e1te <strong>lep\u0161\u00ed obr\u00e1zek o sv\u00e9m podnik\u00e1n\u00ed<\/strong>. A ov\u011b\u0159\u00edte si, jestli je opravdu ziskov\u00e9.<\/p>\n<p>Mus\u00edte ale po\u010d\u00edtat s rozs\u00e1hlej\u0161\u00ed a slo\u017eit\u011bj\u0161\u00ed administrativou. Obvykle se proto neobejdete bez slu\u017eeb <strong>profesion\u00e1ln\u00edho \u00fa\u010detn\u00edho<\/strong>. A\u0165 u\u017e intern\u00edho, nebo extern\u00edho.<\/p>\n<h2>Dobrovoln\u00e9 vs. povinn\u00e9 veden\u00ed \u00fa\u010detnictv\u00ed<\/h2>\n<p>\u00da\u010detnictv\u00ed m\u016f\u017eete v\u00e9st dobrovoln\u011b na z\u00e1klad\u011b sv\u00e9ho rozhodnut\u00ed, nebo povinn\u011b \u2013 pokud <strong>spln\u00edte p\u0159edepsan\u00e9 podm\u00ednky<\/strong>.<\/p>\n<p>Dobrovoln\u011b se k n\u011bmu mohou p\u0159ihl\u00e1sit <strong>fyzick\u00e9 osoby, kter\u00e9<\/strong> maj\u00ed obrat do 25 milion\u016f za rok.<\/p>\n<p>Povinn\u00e9 je pro <strong>fyzick\u00e9 osoby, kter\u00e9 spln\u00ed alespo\u0148 jednu z n\u00e1sleduj\u00edc\u00edch podm\u00ednek<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\">jsou zapsan\u00e9 v obchodn\u00edm rejst\u0159\u00edku;<\/li>\n<li aria-level=\"1\">jsou spole\u010dn\u00edky ve spole\u010dnosti, kde n\u011bkter\u00fd ze spole\u010dn\u00edk\u016f vede \u00fa\u010detnictv\u00ed;<\/li>\n<li aria-level=\"1\">nebo kter\u00fdm to ukl\u00e1d\u00e1 zvl\u00e1\u0161tn\u00ed p\u0159edpis.<\/li>\n<\/ul>\n<p>Ov\u0161em pozor, tyto podm\u00ednky se brzy zm\u011bn\u00ed. Podle chystan\u00e9 novely z\u00e1kona o \u00fa\u010detnictv\u00ed, kter\u00e1 m\u00e1 platit od 1. ledna 2025, bude \u00fa\u010detnictv\u00ed <strong>dobrovoln\u00e9 u v\u0161ech fyzick\u00fdch osob bez ohledu na obrat<\/strong>.<\/p>\n<p>D\u00e1l ale bude <strong>povinn\u00e9 pro pr\u00e1vnick\u00e9 osoby<\/strong>. Tedy pro:<\/p>\n<ul>\n<li aria-level=\"1\">akciov\u00e9 spole\u010dnosti,<\/li>\n<li aria-level=\"1\">spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm,<\/li>\n<li aria-level=\"1\">dru\u017estva<\/li>\n<li aria-level=\"1\">a podobn\u011b.<\/li>\n<\/ul>\n<p>Pamatujte p\u0159itom, \u017ee jakmile se stanete \u00fa\u010detn\u00ed jednotkou, <strong>mus\u00edte \u00fa\u010detnictv\u00ed v\u00e9st nejm\u00e9n\u011b 5 let<\/strong>.<\/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\/15324\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15324\">\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\u010detnictv\u00ed u nepl\u00e1tc\u016f DPH<\/h2>\n<p>Jako nepl\u00e1tci DPH m\u00e1te p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed <strong>m\u00e9n\u011b povinnost\u00ed<\/strong> ne\u017e pl\u00e1tci. Ne\u0159e\u0161\u00edte toti\u017e administrativu, kter\u00e1 souvis\u00ed s dan\u00ed z p\u0159idan\u00e9 hodnoty. P\u0159esto mus\u00edte:<\/p>\n<ul>\n<li><strong>evidovat p\u0159\u00edjmy a v\u00fddaje<\/strong> \u2013 v\u0161echny doklady je pot\u0159eba za\u00fa\u010dtovat;<\/li>\n<li><strong>v\u00e9st \u00fa\u010detn\u00ed den\u00edk<\/strong>, ve kter\u00e9m jsou v chronologick\u00e9m po\u0159ad\u00ed zapsan\u00e9 v\u0161echny \u00fa\u010detn\u00ed operace;<\/li>\n<li><strong>sledovat stav a pohyb<\/strong> aktiv (majetku), pasiv (zdroje financov\u00e1n\u00ed), n\u00e1klad\u016f, v\u00fdnos\u016f a v\u00fdsledk\u016f hospoda\u0159en\u00ed;<\/li>\n<li><strong>pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> a splnit dal\u0161\u00ed povinnosti, kter\u00e9 m\u00e1te i v p\u0159\u00edpad\u011b da\u0148ov\u00e9 evidence.<\/li>\n<\/ul>\n<h2>\u00da\u010detnictv\u00ed u pl\u00e1tc\u016f DPH<\/h2>\n<p>U <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">pl\u00e1tc\u016f DPH se ke zm\u00edn\u011bn\u00fdm povinnostem p\u0159id\u00e1vaj\u00ed je\u0161t\u011b dal\u0161\u00ed<\/a> \u2013 spojen\u00e9 s dan\u00ed z p\u0159idan\u00e9 hodnoty. Mus\u00edte tedy:<\/p>\n<ul>\n<li>evidovat DPH na vstupu i na v\u00fdstupu,<\/li>\n<li>pravideln\u011b pod\u00e1vat p\u0159izn\u00e1n\u00ed k DPH,<\/li>\n<li>pravideln\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\"><strong>pod\u00e1vat kontroln\u00ed hl\u00e1\u0161en\u00ed<\/strong><\/a>.<\/li>\n<\/ul>\n<p>Faktury nav\u00edc <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/by-mela-obsahovat-faktura-zalezi-tom-jestli-platce-dph\/\">mus\u00ed obsahovat va\u0161e DI\u010c a dal\u0161\u00ed \u00fadaje<\/a> t\u00fdkaj\u00edc\u00ed se DPH.<\/p>\n<h2>Z\u00e1klady \u00fa\u010detnictv\u00ed, kter\u00e9 pot\u0159ebujete zn\u00e1t<\/h2>\n<p>Abyste se v \u00fa\u010detnictv\u00ed l\u00e9pe orientovali a zjistili, jestli pro v\u00e1s m\u00e1 smysl, pot\u0159ebujete zn\u00e1t z\u00e1kladn\u00ed principy. T\u00edm hlavn\u00edm je <strong>podvojn\u00e9 zapisov\u00e1n\u00ed polo\u017eek<\/strong>. Pou\u017e\u00edvaj\u00ed se v n\u011bm \u00fa\u010dty:<\/p>\n<ul>\n<li><strong>M\u00e1 d\u00e1ti <\/strong>\u2013 to, co z\u00edsk\u00e1te (nap\u0159\u00edklad nakoupen\u00fd materi\u00e1l nebo p\u0159\u00edjmov\u00fd doklad za prodan\u00e9 zbo\u017e\u00ed);<\/li>\n<li><strong>Dal <\/strong>\u2013 to, co d\u00e1te vy (tedy platba za materi\u00e1l nebo zbo\u017e\u00ed, kter\u00e9 jste prodali).<\/li>\n<\/ul>\n<p>Ka\u017ed\u00e1 polo\u017eka na jednom \u00fa\u010dtu mus\u00ed b\u00fdt sp\u00e1rovan\u00e1 s polo\u017ekou na \u00fa\u010dtu druh\u00e9m.<\/p>\n<figure id=\"attachment_15326\" aria-describedby=\"caption-attachment-15326\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15326\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/ledger-1428230_1920.jpg\" alt=\"S \u00fa\u010detnictv\u00edm je spojen\u00e1 \u0159ada povinnost\u00ed. Mus\u00edte v\u00e9st nap\u0159\u00edklad \u00fa\u010detn\u00ed den\u00edk a hlavn\u00ed knihu nebo \u0159e\u0161it podvojn\u00e9 zapisov\u00e1n\u00ed polo\u017eek.\" width=\"1920\" height=\"1276\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/ledger-1428230_1920.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/ledger-1428230_1920-300x199.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/ledger-1428230_1920-1024x681.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/ledger-1428230_1920-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/ledger-1428230_1920-768x510.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/ledger-1428230_1920-1536x1021.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-15326\" class=\"wp-caption-text\">S \u00fa\u010detnictv\u00edm je spojen\u00e1 \u0159ada povinnost\u00ed. Mus\u00edte v\u00e9st nap\u0159\u00edklad \u00fa\u010detn\u00ed den\u00edk a hlavn\u00ed knihu nebo \u0159e\u0161it podvojn\u00e9 zapisov\u00e1n\u00ed polo\u017eek.<\/figcaption><\/figure>\n<p>Seznam v\u0161ech \u00fa\u010detn\u00edch z\u00e1znam\u016f <strong>vedete pomoc\u00ed \u00fa\u010detn\u00edho den\u00edku<\/strong>. V n\u011bm u ka\u017ed\u00e9 polo\u017eky uv\u00e1d\u00edte:<\/p>\n<ul>\n<li>\u010d\u00edslo \u00fa\u010detn\u00edho dokladu,<\/li>\n<li>slovn\u00ed popis,<\/li>\n<li>\u010d\u00e1stku,<\/li>\n<li>datum vyhotoven\u00ed dokladu<\/li>\n<li>a \u010d\u00edsla p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f M\u00e1 d\u00e1ti a Dal \u2013 v \u00fa\u010detnictv\u00ed m\u00e1 toti\u017e ka\u017ed\u00fd \u00fa\u010det svoje \u010d\u00edslo, nap\u0159\u00edklad \u00fa\u010det mzdov\u00e9 n\u00e1klady je 521 a tr\u017eby za zbo\u017e\u00ed maj\u00ed \u010d\u00edslo 604.<\/li>\n<\/ul>\n<p>Jakmile vedete \u00fa\u010detnictv\u00ed, <strong>st\u00e1v\u00e1te se <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\"><strong>\u00fa\u010detn\u00ed jednotkou<\/strong><\/a>. Ty jsou:<\/p>\n<ul>\n<li>mikro,<\/li>\n<li>mal\u00e9,<\/li>\n<li>st\u0159edn\u00ed,<\/li>\n<li>velk\u00e9.<\/li>\n<\/ul>\n<p>Va\u0161e povinnosti se odv\u00edjej\u00ed od toho, do kter\u00e9 kategorie pat\u0159\u00edte.<\/p>\n<p>Pokud budete v\u00e9st \u00fa\u010detnictv\u00ed, setk\u00e1te se tak\u00e9 s pojmem <strong>\u00fa\u010detn\u00ed obdob\u00ed<\/strong>. Ozna\u010duje v\u017edy 12 po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f. Na jeho konci sestavujete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a>, kter\u00e1 obsahuje minim\u00e1ln\u011b:<\/p>\n<ul>\n<li>rozvahu,<\/li>\n<li>v\u00fdkaz zisk\u016f a ztr\u00e1ty,<\/li>\n<li>p\u0159\u00edlohu.<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed obdob\u00ed p\u0159itom m\u016f\u017ee za\u010d\u00ednat (a kon\u010dit) t\u0159eba <strong>uprost\u0159ed kalend\u00e1\u0159n\u00edho roku<\/strong>. Startuje toti\u017e m\u011bs\u00edcem, ve kter\u00e9m za\u010dnete v\u00e9st \u00fa\u010detnictv\u00ed.<\/p>\n<h2>\u00da\u010detn\u00ed knihy<\/h2>\n<p>V \u00fa\u010detnictv\u00ed pot\u0159ebujete v\u00e9st n\u011bkolik knih, do kter\u00fdch <strong>zaznamen\u00e1v\u00e1te \u00fa\u010detn\u00ed doklady<\/strong> (nap\u0159\u00edklad faktury). Mezi tyto knihy pat\u0159\u00ed:<\/p>\n<ul>\n<li>\u00fa\u010detn\u00ed den\u00edk,<\/li>\n<li>hlavn\u00ed kniha,<\/li>\n<li>kniha analytick\u00fdch \u00fa\u010dt\u016f,<\/li>\n<li>kniha podrozvahov\u00fdch \u00fa\u010dt\u016f.<\/li>\n<\/ul>\n<p>Pomoc\u00ed t\u011bchto knih <strong>sledujete hospoda\u0159en\u00ed firmy<\/strong> a jeho v\u00fdsledky.<\/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<h2>Kdy si najmout \u00fa\u010detn\u00edho<\/h2>\n<p>S veden\u00edm \u00fa\u010detnictv\u00ed je spojen\u00e1 \u0159ada dokument\u016f a povinnost\u00ed. Abyste si s nimi poradili spr\u00e1vn\u011b a bez chyb, pot\u0159ebujete se v t\u00e9to oblasti <strong>v\u00fdborn\u011b orientovat<\/strong>. Nebo si naj\u00edt \u00fa\u010detn\u00edho, kter\u00fd v\u00e1m se v\u0161\u00edm pom\u016f\u017ee.<\/p>\n<p>Je jen na v\u00e1s, jestli ho <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/interni-nebo-externi-vedeni-ucetnictvi-co-se-vam-vyplati-vice\/\">zam\u011bstn\u00e1te na pln\u00fd \u00favazek, nebo <strong>zvol\u00edte extern\u00edho specialistu<\/strong><\/a>. V\u017edy ale hledejte takov\u00e9ho, na kter\u00e9ho se m\u016f\u017eete spolehnout. Proto si v\u017edy zjist\u011bte:<\/p>\n<ul>\n<li>jakou m\u00e1 kvalifikaci,<\/li>\n<li>jak\u00e9 jsou jeho zku\u0161enosti,<\/li>\n<li>co \u0159\u00edkaj\u00ed jeho d\u0159\u00edv\u011bj\u0161\u00ed zam\u011bstnavatel\u00e9 nebo klienti<\/li>\n<li>a zda sleduje novinky v oboru.<\/li>\n<\/ul>\n<p>D\u016fle\u017eit\u00e9 tak\u00e9 je s \u00fa\u010detn\u00edm dob\u0159e komunikovat. Proto byste si m\u011bli <strong>napl\u00e1novat pravideln\u00e9 sch\u016fzky<\/strong>, na kter\u00fdch proberete aktu\u00e1ln\u00ed finan\u010dn\u00ed situaci podniku a p\u0159ed\u00e1te \u00fa\u010detn\u00edmu pot\u0159ebn\u00e9 materi\u00e1ly.<\/p>\n<h2>Jak v\u00e1m pom\u016f\u017ee \u00fa\u010detn\u00ed program<\/h2>\n<p>Aby bylo veden\u00ed \u00fa\u010detnictv\u00ed co nejjednodu\u0161\u0161\u00ed, pot\u0159ebujete dobr\u00fd \u00fa\u010detn\u00ed program. Takov\u00fd, jako je <a href=\"https:\/\/money.cz\/\">Money S3<\/a>. Obsahuje v\u0161echny pot\u0159ebn\u00e9 funkce, <strong>zautomatizuje \u0159adu rutinn\u00edch \u00fakon\u016f<\/strong>, a nav\u00edc si sami vyberete moduly, kter\u00e9 chcete vyu\u017e\u00edvat.<\/p>\n<p>D\u00edky tomu se <strong>p\u0159izp\u016fsob\u00ed va\u0161emu podnik\u00e1n\u00ed<\/strong>. A neplat\u00edte za funkce, kter\u00e9 nepot\u0159ebujete.<\/p>\n<p>U\u017e v z\u00e1kladn\u00ed verzi obsahuje modul <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">Podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a>. Usnadn\u00ed v\u00e1m tak veden\u00ed hospod\u00e1\u0159stv\u00ed a <strong>pohl\u00edd\u00e1, aby v \u00fa\u010detn\u00edch dokladech nic nechyb\u011blo<\/strong>.<\/p>\n<p>Pokud m\u00e1te extern\u00edho \u00fa\u010detn\u00edho, vyplat\u00ed se p\u0159idat tak\u00e9 modul <a href=\"https:\/\/money.cz\/vlastnosti\/ucetni-centrala-a-ucetni-klient-s3\/\">\u00da\u010detn\u00ed centr\u00e1la a \u00fa\u010detn\u00ed klient<\/a>. D\u00edky n\u011bmu m\u016f\u017eete <strong>pos\u00edlat v\u0161echny doklady rovnou z Money S3<\/strong>.<\/p>\n<p>U\u0161et\u0159\u00edte si tak \u010das i pr\u00e1ci s ru\u010dn\u00edm stahov\u00e1n\u00edm a odes\u00edl\u00e1n\u00edm doklad\u016f.<\/p>\n<p>V\u0161echno si nav\u00edc <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161\u00edte zdarma<\/a>. Sta\u010d\u00ed si program <strong>st\u00e1hnout ve verzi Start<\/strong>. M\u016f\u017eete ho pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ka\u017ed\u00fd \u017eivnostn\u00edk m\u00e1 na v\u00fdb\u011br ze \u010dty\u0159 zp\u016fsob\u016f hospoda\u0159en\u00ed a evidence doklad\u016f. Jsou to: pau\u0161\u00e1ln\u00ed da\u0148, dan\u011bn\u00ed v\u00fddajov\u00fdm pau\u0161\u00e1lem, da\u0148ov\u00e1 evidence a \u00fa\u010detnictv\u00ed (d\u0159\u00edve podvojn\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15325,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[99,371],"class_list":["post-15324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetnictvi","tag-vyuziti-ucetniho-programu-ve-firme"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15324","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15324"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15324\/revisions"}],"predecessor-version":[{"id":15807,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15324\/revisions\/15807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15325"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}