{"id":15348,"date":"2025-01-13T18:19:06","date_gmt":"2025-01-13T17:19:06","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15348"},"modified":"2025-09-24T21:06:07","modified_gmt":"2025-09-24T19:06:07","slug":"jak-vest-ucetnictvi-neziskovych-organizaci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-vest-ucetnictvi-neziskovych-organizaci\/","title":{"rendered":"Jak v\u00e9st \u00fa\u010detnictv\u00ed neziskov\u00fdch organizac\u00ed"},"content":{"rendered":"<p>Konkr\u00e9tn\u00ed podm\u00ednky pro veden\u00ed \u00fa\u010detnictv\u00ed neziskov\u00fdch organizac\u00ed z\u00e1vis\u00ed na:<\/p>\n<ul>\n<li>velikosti neziskovky<\/li>\n<li>a jej\u00ed form\u011b.<\/li>\n<\/ul>\n<p>Ob\u010dansk\u00fd z\u00e1kon\u00edk pracuje s n\u011bkolika <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pravni-formy-organizace-neziskoveho-sektoru\/\"><strong>formami neziskov\u00fdch organizac\u00ed<\/strong><\/a>. Jsou to:<\/p>\n<ul>\n<li><strong>spolky <\/strong>\u2013 maj\u00ed \u010dlenskou z\u00e1kladnu a zam\u011b\u0159uj\u00ed se na p\u0159edem stanovenou ve\u0159ejn\u011b prosp\u011b\u0161nou \u010dinnost,<\/li>\n<li><strong>nadace a nada\u010dn\u00ed fondy<\/strong> \u2013 nadace podporuj\u00ed danou oblast dlouhodob\u011b, zat\u00edmco nada\u010dn\u00ed fondy vznikaj\u00ed kr\u00e1tkodob\u011b a usiluj\u00ed o napln\u011bn\u00ed konkr\u00e9tn\u00edho c\u00edle,<\/li>\n<li><strong>\u00fastavy <\/strong>\u2013 je to v podstat\u011b kombinace p\u0159edchoz\u00edch variant.<\/li>\n<\/ul>\n<h2>Vedou neziskovky da\u0148ovou evidenci, nebo podvojn\u00e9 \u00fa\u010detnictv\u00ed?<\/h2>\n<p>Ka\u017ed\u00fd podnikatel si na startu sv\u00e9 \u010dinnosti mus\u00ed ujasnit, jestli povede <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/komu-se-vyplati-vest-ucetnictvi-a-komu-danovou-evidenci\/\">da\u0148ovou evidenci, nebo \u00fa\u010detnictv\u00ed<\/a>. Jejich po\u017eadavky se toti\u017e li\u0161\u00ed.<\/p>\n<p>U neziskov\u00fdch organizac\u00ed je to ale slo\u017eit\u011bj\u0161\u00ed \u2013 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\"><strong>veden\u00ed da\u0148ov\u00e9 evidence<\/strong><\/a><strong> se jich net\u00fdk\u00e1<\/strong>. Vedou:<\/p>\n<ul>\n<li>jednoduch\u00e9 \u00fa\u010detnictv\u00ed,<\/li>\n<li>nebo b\u011b\u017en\u00e9 \u00fa\u010detnictv\u00ed (d\u0159\u00edve ozna\u010dovan\u00e9 jako podvojn\u00e9 \u00fa\u010detnictv\u00ed).<\/li>\n<\/ul>\n<h2>Neziskov\u00e9 organizace a jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>Veden\u00ed jednoduch\u00e9ho \u00fa\u010detnictv\u00ed je pro neziskov\u00e9 organizace snaz\u0161\u00ed. Nemus\u00ed toti\u017e zapisovat \u00fa\u010detn\u00ed polo\u017eky podvojn\u011b \u2013 tedy ve sloupc\u00edch M\u00e1 d\u00e1ti a Dal. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/evidence-prijmu-a-vydaju-v-ucetnim-programu-a-excelu-vzor\/\">Sta\u010d\u00ed jen <strong>evidence p\u0159\u00edjm\u016f a v\u00fddaj\u016f<\/strong><\/a> podobn\u011b jako v da\u0148ov\u00e9 evidenci.<\/p>\n<p>Z\u00e1rove\u0148 v\u0161ak mus\u00ed v\u00e9st:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-to-penezni-denik-a-jak-ho-vyplnit\/\"><strong>pen\u011b\u017en\u00ed den\u00edk<\/strong><\/a> \u2013 zapisujete do n\u011bj p\u0159\u00edjmy a v\u00fddaje,<\/li>\n<li><strong>knihu pohled\u00e1vek a z\u00e1vazk\u016f<\/strong> \u2013 uv\u00e1d\u00edte do n\u00ed informace o tom, kdo v\u00e1m kolik dlu\u017e\u00ed nebo kolik vy dlu\u017e\u00edte ostatn\u00edm,<\/li>\n<li><strong>a pomocn\u00e9 knihy <\/strong>o ostatn\u00edch slo\u017ek\u00e1ch majetku \u2013 sem spad\u00e1 nap\u0159\u00edklad kniha z\u00e1sob, tyto knihy vyu\u017e\u00edv\u00e1te podle pot\u0159eby.<\/li>\n<\/ul>\n<p>D\u00e1le plat\u00ed, \u017ee <strong>do pen\u011b\u017en\u00edho den\u00edku zapisujete<\/strong>:<\/p>\n<ul>\n<li>pen\u011b\u017en\u00ed prost\u0159edky v hotovosti a na \u00fa\u010dtech,<\/li>\n<li>p\u0159ijat\u00e9 a zaplacen\u00e9 p\u0159\u00edjmy a v\u00fddaje,<\/li>\n<li>pohyby pen\u011b\u017en\u00edch prost\u0159edk\u016f, kter\u00e9 nejsou kone\u010dn\u00fdm p\u0159\u00edjmem nebo v\u00fddajem.<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed knihy uzav\u00edr\u00e1te v\u017edy za dan\u00fd kalend\u00e1\u0159n\u00ed rok. A do 6 m\u011bs\u00edc\u016f od ukon\u010den\u00ed \u00fa\u010detn\u00edho obdob\u00ed <strong>mus\u00edte <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\"><strong>sestavit \u00fa\u010detn\u00ed z\u00e1v\u011brku<\/strong><\/a>, kter\u00e1 obsahuje:<\/p>\n<ul>\n<li>p\u0159ehled o majetku a z\u00e1vazc\u00edch,<\/li>\n<li>p\u0159ehled o p\u0159ijat\u00fdch a vydan\u00fdch faktur\u00e1ch<\/li>\n<li>a p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch.<\/li>\n<\/ul>\n<h3>Kdo m\u016f\u017ee v\u00e9st jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/h3>\n<p>Jednoduch\u00e9 \u00fa\u010detnictv\u00ed nem\u016f\u017ee v\u00e9st ka\u017ed\u00e1 neziskovka. Tuto mo\u017enost maj\u00ed <strong>pouze <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-vest-ucetnictvi-spolku\/\"><strong>spolky<\/strong><\/a><strong> s<\/strong>:<\/p>\n<ul>\n<li>p\u0159\u00edjmy za posledn\u00ed uzav\u0159en\u00e9 \u00fa\u010detn\u00ed obdob\u00ed do 3 000 000 K\u010d<\/li>\n<li>a hodnotou majetku do 3 000 000 K\u010d.<\/li>\n<\/ul>\n<h2>Neziskov\u00e9 organizace a podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>Pokud neziskovky uveden\u00e9 limity p\u0159ekonaj\u00ed, \u010dek\u00e1 je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/a> v pln\u00e9m nebo <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-vedeni-ucetnictvi-ve-zjednodusenem-rozsahu\/\">zjednodu\u0161en\u00e9m rozsahu<\/a>. Postup je podobn\u00fd jako v p\u0159\u00edpad\u011b spole\u010dnost\u00ed s ru\u010den\u00edm omezen\u00fdm a dal\u0161\u00edch podnik\u016f. Je tu v\u0161ak jeden z\u00e1sadn\u00ed rozd\u00edl \u2013 neziskov\u00e9 organizace musej\u00ed d\u016fsledn\u011b <strong>odd\u011blovat p\u0159\u00edjmy a v\u00fddaje z hlavn\u00ed \u010dinnosti<\/strong> od t\u011bch, kter\u00e9 souvis\u00ed s \u010dinnost\u00ed vedlej\u0161\u00ed.<\/p>\n<p>Plat\u00ed p\u0159itom, \u017ee:<\/p>\n<ul>\n<li><strong>hlavn\u00ed \u010dinnost vypl\u00fdv\u00e1 z \u00fa\u010delu zalo\u017een\u00ed neziskov\u00e9 organizace<\/strong>, kter\u00fd je uveden\u00fd v jej\u00edch stanov\u00e1ch \u010di zakl\u00e1dac\u00ed listin\u011b;<\/li>\n<li><strong>vedlej\u0161\u00ed \u010dinnost je dopl\u0148kov\u00e1<\/strong> \u2013 pat\u0159\u00ed sem nap\u0159\u00edklad prodej drobn\u00e9ho zbo\u017e\u00ed na r\u016fzn\u00fdch akc\u00edch nebo pron\u00e1jem reklamn\u00ed plochy.<\/li>\n<\/ul>\n<h2>Z\u00e1sady veden\u00ed \u00fa\u010detnictv\u00ed v neziskov\u00fdch organizac\u00edch<\/h2>\n<p>Neziskov\u00e9 organizace se mus\u00ed dr\u017eet tak\u00e9<strong> v\u0161ech b\u011b\u017en\u00fdch <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu\/\"><strong>z\u00e1sad \u00fa\u010detnictv\u00ed<\/strong><\/a>.<\/p>\n<p>Znamen\u00e1 to, \u017ee:<\/p>\n<ul>\n<li>v\u0161echny \u00fadaje v \u00fa\u010detnictv\u00ed <strong>mus\u00ed odpov\u00eddat skute\u010dnosti,<\/strong><\/li>\n<li>pokud pl\u00e1nujete ukon\u010dit \u010dinnost neziskov\u00e9 organizace, mus\u00edte to uv\u00e9st v p\u0159\u00edloze k \u00fa\u010detn\u00ed z\u00e1v\u011brce,<\/li>\n<li>\u00fa\u010detn\u00ed p\u0159\u00edpady <strong>za\u00fa\u010dtov\u00e1v\u00e1te do obdob\u00ed, se kter\u00fdmi v\u011bcn\u011b a \u010dasov\u011b souvis\u00ed<\/strong>,<\/li>\n<li>kone\u010dn\u00fd stav \u00fa\u010dtu star\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed a po\u010d\u00e1te\u010dn\u00ed stav \u00fa\u010dtu nov\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed na sebe navazuj\u00ed,<\/li>\n<li>pou\u017e\u00edv\u00e1te st\u00e1le stejn\u00e9 \u00fa\u010detn\u00ed metody,<\/li>\n<li>v\u00fdsledek hospoda\u0159en\u00ed zji\u0161\u0165ujete pravideln\u011b,<\/li>\n<li>aktiva a pasiva i n\u00e1klady a v\u00fdnosy uv\u00e1d\u00edte samostatn\u011b bez jejich vz\u00e1jemn\u00e9ho z\u00fa\u010dtov\u00e1n\u00ed (a\u017e na v\u00fdjimky stanoven\u00e9 <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500\">vyhl\u00e1\u0161kou k z\u00e1konu o \u00fa\u010detnictv\u00ed<\/a>),<\/li>\n<li><strong>nepodhodnocujete majetek ani z\u00e1vazky<\/strong>.<\/li>\n<\/ul>\n<p>Samoz\u0159ejm\u011b tak\u00e9 plat\u00ed, \u017ee ke ka\u017ed\u00e9mu \u00fa\u010detn\u00edmu z\u00e1pisu mus\u00ed existovat odpov\u00eddaj\u00edc\u00ed doklad. A \u017ee <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/\">\u00fa\u010detn\u00ed knihy a doklady mus\u00edte archivovat po dobu stanovenou z\u00e1konem<\/a>.<\/p>\n<h2>Nej\u010dast\u011bj\u0161\u00ed \u00fa\u010detn\u00ed operace u neziskovek<\/h2>\n<p>S veden\u00edm \u00fa\u010detnictv\u00ed v neziskov\u00fdch organizac\u00edch je spojen\u00e1 \u0159ada \u00fa\u010detn\u00edch operac\u00ed, kter\u00e9 jsou <strong>podobn\u00e9 jako u b\u011b\u017en\u00fdch firem<\/strong>. Mezi ty nej\u010dast\u011bj\u0161\u00ed pat\u0159\u00ed:<\/p>\n<ul>\n<li>vystavov\u00e1n\u00ed faktur za slu\u017eby \u010di prodej zbo\u017e\u00ed,<\/li>\n<li>\u00fahrada faktur,<\/li>\n<li>v\u00fdplata mezd a odvod\u016f,<\/li>\n<li>odpisy majetku,<\/li>\n<li>n\u00e1klady na projekty a provoz organizace.<\/li>\n<\/ul>\n<h2>Specifika \u00fa\u010dtov\u00e1n\u00ed neziskov\u00fdch organizac\u00ed<\/h2>\n<p>Krom\u011b obecn\u011b platn\u00fdch z\u00e1sad a obvykl\u00fdch \u00fa\u010detn\u00edch operac\u00ed mus\u00edte u neziskovek po\u010d\u00edtat tak\u00e9 s \u00fa\u010detn\u00edmi polo\u017ekami, se kter\u00fdmi se b\u011b\u017en\u00e9 firmy tak \u010dasto nesetk\u00e1vaj\u00ed. Pravideln\u011b budete za\u00fa\u010dtov\u00e1vat:<\/p>\n<ul>\n<li>dotace,<\/li>\n<li>granty,<\/li>\n<li>\u010dlensk\u00e9 p\u0159\u00edsp\u011bvky<\/li>\n<li>\u010di dary.<\/li>\n<\/ul>\n<p>Pro \u010derp\u00e1n\u00ed dotac\u00ed nav\u00edc pot\u0159ebujete <strong>splnit zadan\u00e9 podm\u00ednky<\/strong>, kter\u00e9 se mohou t\u00fdkat i veden\u00ed \u00fa\u010detnictv\u00ed \u010di reportingu.<\/p>\n<figure id=\"attachment_15354\" aria-describedby=\"caption-attachment-15354\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15354\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/pexels-rdne-7821716.jpg\" alt=\"\u00da\u010detnictv\u00ed neziskov\u00fdch organizac\u00ed m\u00e1 \u0159adu specifik. Zpravidla se proto neobejdete bez pomoci profesion\u00e1ln\u00ed \u00fa\u010detn\u00ed.\" width=\"1920\" height=\"1280\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/pexels-rdne-7821716.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/pexels-rdne-7821716-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/pexels-rdne-7821716-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/pexels-rdne-7821716-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/pexels-rdne-7821716-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/09\/pexels-rdne-7821716-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-15354\" class=\"wp-caption-text\">\u00da\u010detnictv\u00ed neziskov\u00fdch organizac\u00ed m\u00e1 \u0159adu specifik. Zpravidla se proto neobejdete bez pomoci profesion\u00e1ln\u00ed \u00fa\u010detn\u00ed.<\/figcaption><\/figure>\n<h3>Legislativn\u00ed a da\u0148ov\u00e9 povinnosti neziskovek<\/h3>\n<p>Neziskov\u00e9 organizace <strong>pod\u00e1vaj\u00ed tak\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. A to, kdy\u017e maj\u00ed <strong>p\u0159\u00edjmy, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b<\/strong>. Mezi ty pat\u0159\u00ed podle Finan\u010dn\u00ed spr\u00e1vy u neziskovek nap\u0159\u00edklad p\u0159\u00edjmy z reklamy, \u010dlensk\u00fdch p\u0159\u00edsp\u011bvk\u016f nebo z n\u00e1jemn\u00e9ho (s v\u00fdjimkou n\u00e1jmu st\u00e1tn\u00edho majetku).<\/p>\n<p><strong>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed <\/strong>se neziskovek <strong>net\u00fdk\u00e1<\/strong>, pokud maj\u00ed pouze:<\/p>\n<ul>\n<li><strong>p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b<\/strong> \u2013 pat\u0159\u00ed sem dotace nebo p\u0159\u00edsp\u011bvky z ve\u0159ejn\u00fdch rozpo\u010dt\u016f,<\/li>\n<li><strong>p\u0159\u00edjmy od dan\u011b osvobozen\u00e9<\/strong> \u2013 u neziskovek to jsou t\u0159eba dary,<\/li>\n<li>nebo <strong>p\u0159\u00edjmy, ze kter\u00fdch je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b<\/strong> \u2013 nap\u0159\u00edklad pokud m\u00e1 neziskovka pen\u011b\u017en\u00ed rezervy na spo\u0159ic\u00edm \u00fa\u010dtu, \u00faroky z nich u\u017e jsou zdan\u011bny p\u0159\u00edmo bankou sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/li>\n<\/ul>\n<p>Nav\u00edc plat\u00ed, \u017ee pokud v dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed <strong>nevznikla neziskovce povinnost k dani<\/strong>, nemus\u00ed nic oznamovat finan\u010dn\u00edmu \u00fa\u0159adu. Jednodu\u0161e \u0159e\u010deno \u2013 pokud nem\u00e1 neziskovka p\u0159\u00edjmy, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b, \u00fa\u0159ady ani o ni\u010dem v\u011bd\u011bt nepot\u0159ebuj\u00ed.<\/p>\n<p>I neziskov\u00e1 organizace m\u016f\u017ee dos\u00e1hnout zisku. V takov\u00e9m p\u0159\u00edpad\u011b sice m\u016f\u017ee <strong>po\u017e\u00e1dat o osvobozen\u00ed od dan\u011b<\/strong>, ale mus\u00ed splnit dv\u011b podm\u00ednky:<\/p>\n<ul>\n<li>zisk mus\u00ed poch\u00e1zet z jej\u00ed hlavn\u00ed \u010dinnosti<\/li>\n<li>a organizace ho mus\u00ed v p\u0159\u00ed\u0161t\u00edm roce do t\u00e9to \u010dinnosti znovu investovat.<\/li>\n<\/ul>\n<p>Pokud m\u00e1 neziskovka jen p\u0159\u00edjmy, kter\u00e9 se danit nemus\u00ed nebo jsou od dan\u011b osvobozen\u00e9 rovnou, <strong>sv\u016fj \u00fa\u010detn\u00ed v\u00fdsledek nenavy\u0161uje a nemus\u00ed \u201evracet\u201c \u010d\u00e1stku z da\u0148ov\u00fdch \u00faspor zp\u011bt do sv\u00e9 \u010dinnosti<\/strong>.<\/p>\n<p>N\u011bkter\u00e9 povinnosti jsou ale nem\u011bnn\u00e9 a plat\u00ed pro neziskov\u00e9 organizace ka\u017edoro\u010dn\u011b \u2013 nap\u0159\u00edklad dodr\u017eov\u00e1n\u00ed pravidel pro \u010derp\u00e1n\u00ed dotac\u00ed a grant\u016f, pro ve\u0159ejn\u00e9 sb\u00edrky a u n\u011bkter\u00fdch typ\u016f neziskov\u00fdch organizac\u00ed tak\u00e9 povinnost sestavit a zve\u0159ejnit <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vyrocni-zprava-pro-neziskovou-organizaci\/\"><strong>v\u00fdro\u010dn\u00ed zpr\u00e1vu<\/strong><\/a>.<\/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\/15348\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Za\u010dn\u011bte podnik\u00e1n\u00ed bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S3\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15348\">\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>Intern\u00ed, nebo extern\u00ed zpracov\u00e1n\u00ed \u00fa\u010detnictv\u00ed<\/h2>\n<p>A\u0165 u\u017e se va\u0161\u00ed neziskovky t\u00fdk\u00e1 jednoduch\u00e9, nebo podvojn\u00e9 \u00fa\u010detnictv\u00ed, mus\u00edte po\u010d\u00edtat s \u0159adou specifik. Proto je pot\u0159eba, aby \u00fa\u010detnictv\u00ed vedl <strong>\u010dlov\u011bk s pat\u0159i\u010dn\u00fdm vzd\u011bl\u00e1n\u00edm a znalostmi<\/strong>. Ide\u00e1ln\u011b \u00fa\u010detn\u00ed, kter\u00fd se v oblasti neziskovek u\u017e n\u011bjakou dobu pohybuje.<\/p>\n<p>Jestli vsad\u00edte na intern\u00edho nebo extern\u00edho specialistu, je ale jen na v\u00e1s. Oba p\u0159\u00edstupy toti\u017e maj\u00ed sv\u00e9 v\u00fdhody i nev\u00fdhody. Podrobn\u011bji je srovn\u00e1v\u00e1me v n\u00e1sleduj\u00edc\u00ed tabulce:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td><strong>v\u00fdhody<\/strong><\/td>\n<td><strong>nev\u00fdhody<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>intern\u00ed \u00fa\u010detn\u00ed<\/strong><\/td>\n<td>\n<ul>\n<li>u v\u011bt\u0161\u00edch neziskovek vyjde levn\u011bji ne\u017e extern\u00ed \u00fa\u010detn\u00ed<\/li>\n<li>m\u016f\u017ee vykon\u00e1vat i jinou agendu<\/li>\n<li>m\u00e1te v\u011bt\u0161\u00ed kontrolu nad \u00fa\u010detnictv\u00edm<\/li>\n<li>rychle reaguje na akutn\u00ed po\u017eadavky<\/li>\n<li>l\u00e9pe zn\u00e1 specifika va\u0161\u00ed organizace<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>u men\u0161\u00edch neziskovek mohou b\u00fdt n\u00e1klady vy\u0161\u0161\u00ed ne\u017e na extern\u00edho \u00fa\u010detn\u00edho<\/li>\n<li>mus\u00ed se st\u00e1le vzd\u011bl\u00e1vat<\/li>\n<li>nen\u00ed zastupiteln\u00fd (pokud nezam\u011bstn\u00e1v\u00e1te v\u00edc \u00fa\u010detn\u00edch)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>extern\u00ed \u00fa\u010detn\u00ed<\/strong><\/td>\n<td>\n<ul>\n<li>u men\u0161\u00edch neziskovek vyjde levn\u011bji ne\u017e intern\u00ed \u00fa\u010detn\u00ed<\/li>\n<li>dobr\u00e1 zastupitelnost<\/li>\n<li>vysok\u00e1 odbornost<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>u velk\u00fdch neziskovek mohou b\u00fdt n\u00e1klady vy\u0161\u0161\u00ed ne\u017e na intern\u00edho \u00fa\u010detn\u00edho<\/li>\n<li>nem\u00e1te kontrolu nad \u00fa\u010detn\u00edmi procesy<\/li>\n<li>del\u0161\u00ed reak\u010dn\u00ed doba<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Zva\u017ete tedy plusy a m\u00ednusy, kter\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/interni-nebo-externi-vedeni-ucetnictvi-co-se-vam-vyplati-vice\/\">intern\u00ed a extern\u00ed veden\u00ed \u00fa\u010detnictv\u00ed<\/a> p\u0159in\u00e1\u0161\u00ed pr\u00e1v\u011b va\u0161\u00ed neziskovce. A podle toho si zvolte variantu, kter\u00e1 je pro v\u00e1s v\u00fdhodn\u011bj\u0161\u00ed.<\/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>D\u016fle\u017eit\u00fd pomocn\u00edk: \u00fa\u010detn\u00ed program<\/h2>\n<p>Veden\u00ed \u00fa\u010detnictv\u00ed i jednotliv\u00e9 \u00fa\u010detn\u00ed operace v\u00e1m v\u00fdrazn\u011b usnadn\u00ed tak\u00e9 kvalitn\u00ed \u00fa\u010detn\u00ed program. Podle toho, <strong>jestli vedete<\/strong> <strong>jednoduch\u00e9 nebo podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/strong>, hledejte:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">program na da\u0148ovou evidenci<\/a> \u2013 je podobn\u00e1 jednoduch\u00e9mu \u00fa\u010detnictv\u00ed, tyto programy tak nab\u00edzej\u00ed v\u0161e, co pot\u0159ebujete;<\/li>\n<li>nebo <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\">program na podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a>.<\/li>\n<\/ul>\n<p>A pro\u010d se v\u00e1m takov\u00fd software vyplat\u00ed?<\/p>\n<p>Nejen, \u017ee pohl\u00edd\u00e1, abyste v dokladech nic neopomn\u011bli, ale <strong>d\u00edky <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-funguje-automatizace-ucetnictvi-se-kterou-usetrite-desitky-hodin-mesicne\/\"><strong>automatizaci \u00fa\u010detnictv\u00ed<\/strong><\/a><strong> vypln\u00ed \u0159adu \u00fadaj\u016f s\u00e1m<\/strong>. U\u0161et\u0159\u00ed v\u00e1m tak spoustu \u010dasu. A nav\u00edc se nemus\u00edte b\u00e1t chyb, kter\u00e9 vznikaj\u00ed p\u0159i p\u0159episov\u00e1n\u00ed \u00fadaj\u016f.<\/p>\n<p>Nap\u0159\u00edklad \u00fa\u010detn\u00ed program <a href=\"https:\/\/money.cz\/\">Money S3<\/a> za v\u00e1s p\u0159edvypln\u00ed \u00fadaje v pen\u011b\u017en\u00edm den\u00edku a zkontroluje, \u017ee jsou v po\u0159\u00e1dku. Ve\u0161ker\u00e9 doklady p\u0159itom evidujete elektronicky, vyhnete se tak zbyte\u010dn\u00e9mu pap\u00edrov\u00e1n\u00ed.<\/p>\n<h2>Money S3 pro neziskovky se slevou 50 %<\/h2>\n<p>Slevu na vybran\u00e9 komplety programu Money S3 mohou s 50% slevou po\u0159\u00eddit v\u0161echny neziskov\u00e9 a p\u0159\u00edsp\u011bvkov\u00e9 organizace, nadace a jin\u00e9 nev\u00fdd\u011ble\u010dn\u00e9 organizace. P\u0159i n\u00e1kupu sta\u010d\u00ed, kdy\u017e p\u0159edlo\u017e\u00edte dokument dokl\u00e1daj\u00edc\u00ed, \u017ee va\u0161e spole\u010dnost je neziskovka. M\u016f\u017ee to b\u00fdt registrace neziskov\u00e9 organizace nebo v\u00fdpis z obchodn\u00edho rejst\u0159\u00edku.<\/p>\n<p>Zv\u00fdhodn\u011bn\u00e1 \u010d\u00e1stka dle <a href=\"https:\/\/money.cz\/cenik-s3\/neziskove-organizace\/\">cen\u00edku<\/a> se plat\u00ed za ka\u017edou u\u017eivatelskou licenci, tedy za ka\u017ed\u00fd po\u010d\u00edta\u010d, na kter\u00e9m m\u00e1te program nainstalovan\u00fd, nebo za online p\u0159\u00edstup k programu. Z\u00e1kaznickou podporu m\u00e1te prvn\u00ed rok zdarma.<\/p>\n<h2>Vyzkou\u0161ejte Money S3 zdarma<\/h2>\n<p>Nezapome\u0148te tak\u00e9, \u017ee se v\u00e1m mus\u00ed s programem dob\u0159e pracovat. A \u017ee si mus\u00ed poradit se v\u0161emi specifiky \u00fa\u010detnictv\u00ed pro neziskovky.<\/p>\n<p>Proto si ho v\u017edy <strong>nejd\u0159\u00edv vyzkou\u0161ejte<\/strong>. A\u0165 m\u00e1te jistotu, \u017ee nes\u00e1hnete vedle.<\/p>\n<p>P\u0159ehledn\u00e9 ovl\u00e1d\u00e1n\u00ed, funkce, kter\u00e9 vyhovuj\u00ed r\u016fzn\u00fdm typ\u016fm neziskovek, a automatizaci \u00fakon\u016f nab\u00edz\u00ed i Money S3. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte si ho zdarma<\/a>. Program ve verzi Start m\u016f\u017eete 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>Konkr\u00e9tn\u00ed podm\u00ednky pro veden\u00ed \u00fa\u010detnictv\u00ed neziskov\u00fdch organizac\u00ed z\u00e1vis\u00ed na: velikosti neziskovky a jej\u00ed form\u011b. Ob\u010dansk\u00fd z\u00e1kon\u00edk pracuje s n\u011bkolika formami neziskov\u00fdch organizac\u00ed. Jsou to: spolky &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15349,"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":[372,99,378,250],"class_list":["post-15348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-funkce-ucetniho-programu","tag-ucetnictvi","tag-ucetnictvi-a-danove-evidence-v-money-s3","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15348","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=15348"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15348\/revisions"}],"predecessor-version":[{"id":18025,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15348\/revisions\/18025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15349"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}