{"id":18193,"date":"2025-12-02T07:00:00","date_gmt":"2025-12-02T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18193"},"modified":"2025-11-28T10:30:45","modified_gmt":"2025-11-28T09:30:45","slug":"jak-uctovat-upsany-zakladni-kapital","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-upsany-zakladni-kapital\/","title":{"rendered":"Jak \u00fa\u010dtovat upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l"},"content":{"rendered":"

Podle \u00fadaj\u016f o aktivech uveden\u00fdch v\u00a0zahajovac\u00ed rozvaze se za\u00fa\u010dtuj\u00ed po\u010d\u00e1te\u010dn\u00ed stavy \u00fa\u010dt\u016f rozvahov\u00fdch aktivn\u00edch \u00fa\u010detn\u00edm z\u00e1pisem na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho a ve prosp\u011bch (D) \u00fa\u010dtu 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd.<\/p>\n

Podle \u00fadaj\u016f o pasivech uveden\u00fdch v\u00a0zahajovac\u00ed rozvaze se za\u00fa\u010dtuj\u00ed po\u010d\u00e1te\u010dn\u00ed stavy \u00fa\u010dt\u016f rozvahov\u00fdch pasivn\u00edch \u00fa\u010detn\u00edm z\u00e1pisem na vrub (MD) \u00fa\u010dtu 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd a ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu pasivn\u00edho.<\/p>\n

P\u0159\u00edklad:<\/p>\n

Zahajovac\u00ed rozvaha XY, a.s.\u00a0<\/p>\n\n\n\n\n\n\n\n\n
\n

Aktiva<\/strong><\/p>\n<\/td>\n

\n

Pasiva<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l<\/p>\n

K\u010d 1.500.000,–<\/p>\n<\/td>\n

\n

411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l<\/p>\n

K\u010d 10.000.000,–<\/p>\n<\/td>\n<\/tr>\n

\n

042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<\/p>\n

K\u010d 8.000.000,–<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

221 \u2013 Bankovn\u00ed \u00fa\u010det<\/p>\n

K\u010d 500.000,–<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Aktiva celkem<\/strong><\/p>\n

K\u010d 10.000.000,–<\/p>\n<\/td>\n

\n

Pasiva celkem<\/strong><\/p>\n

K\u010d 10.000.000,–<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n

\n

Text<\/strong><\/p>\n<\/td>\n

\n

\u010c\u00e1stka<\/strong><\/p>\n<\/td>\n

\n

MD<\/strong><\/p>\n<\/td>\n

\n

D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n<\/td>\n

\n

K\u010d 1.500.000,–<\/p>\n<\/td>\n

\n

353<\/p>\n<\/td>\n

\n

701<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n<\/td>\n

\n

K\u010d 8.000.000,–<\/p>\n<\/td>\n

\n

042<\/p>\n<\/td>\n

\n

701<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n<\/td>\n

\n

K\u010d 500.000,–<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n

\n

701<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n<\/td>\n

\n

K\u010d 10.000.000,-<\/p>\n<\/td>\n

\n

701<\/p>\n<\/td>\n

\n

411<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Pr\u00e1vn\u00ed a not\u00e1\u0159sk\u00e9 slu\u017eby<\/p>\n<\/td>\n

\n

K\u010d 85.000,–<\/p>\n<\/td>\n

\n

518 (538)<\/p>\n<\/td>\n

\n

365<\/p>\n<\/td>\n<\/tr>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

\u00dahrada z\u0159izovac\u00edch v\u00fddaj\u016f<\/p>\n<\/td>\n

\n

K\u010d 85.000,–<\/p>\n<\/td>\n

\n

365<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159evod nemovit\u00e9 v\u011bci do majetku<\/p>\n<\/td>\n

\n

K\u010d 5.000.000,–<\/p>\n

K\u010d 3.000.000,–<\/p>\n<\/td>\n

\n

031<\/p>\n

021<\/p>\n<\/td>\n

\n

042<\/p>\n

042<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00a0p\u0159\u00edpad\u011b \u00fahrady tzv. jistiny \u00fa\u010dtujeme u spole\u010dnosti nab\u00fdvaj\u00edc\u00ed na vklad tuto jistinu na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho, nap\u0159\u00edklad pen\u011b\u017en\u00edch prost\u0159edk\u016f a ve prosp\u011bch (D) \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky.<\/p>\n

Ups\u00e1n\u00ed vkladu na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady se zachyt\u00ed na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu. V\u00a0p\u0159\u00edpad\u011b, \u017ee emisn\u00ed kurz p\u0159evy\u0161uje jmenovitou hodnotu, \u00fa\u010dtujeme o tzv. emisn\u00edm \u00e1\u017eiu ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 412 \u2013 Emisn\u00ed \u00e1\u017eio.<\/p>\n

Spl\u00e1cen\u00ed upsan\u00fdch vklad\u016f se \u00fa\u010dtuje na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n

Z\u00e1po\u010det vklad\u016f splacen\u00fdch p\u0159ed \u00fapisem se zachyt\u00ed na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n

Po z\u00e1pisu zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku se \u00fa\u010dtuje na z\u00e1klad\u011b intern\u00edho dokladu (vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu) na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n

\n

Text<\/strong><\/p>\n<\/td>\n

\n

\u010c\u00e1stka<\/strong><\/p>\n<\/td>\n

\n

MD<\/strong><\/p>\n<\/td>\n

\n

D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

\u00dapis obchodn\u00edho pod\u00edlu<\/p>\n<\/td>\n

\n

K\u010d 1.500.000,–<\/p>\n<\/td>\n

\n

353<\/p>\n<\/td>\n

\n

419<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Emisn\u00ed \u00e1\u017eio<\/p>\n<\/td>\n

\n

K\u010d 300.000,–<\/p>\n<\/td>\n

\n

353<\/p>\n<\/td>\n

\n

412<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Splacen\u00ed upsan\u00e9ho vkladu strojem \u2013 ocen\u011bn\u00ed znalcem<\/p>\n<\/td>\n

\n

K\u010d\u00a0\u00a0\u00a0 300.000,–<\/p>\n<\/td>\n

\n

022<\/p>\n<\/td>\n

\n

353<\/p>\n<\/td>\n<\/tr>\n

\n

V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n

\n

Splacen\u00ed upsan\u00e9ho vkladu pen\u011b\u017en\u00edmi prost\u0159edky<\/p>\n<\/td>\n

\n

K\u010d 1.500.000,–<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n

\n

353<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Z\u00e1pis zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku<\/p>\n<\/td>\n

\n

K\u010d 1.500.000,–<\/p>\n<\/td>\n

\n

419<\/p>\n<\/td>\n

\n

411<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

\n
\n
\n Tip redakce\n <\/div>\n
\n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
\n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
\n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
\n \"Money\n <\/div>\n\t\t<\/div>\n \n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Podle \u00fadaj\u016f o aktivech uveden\u00fdch v\u00a0zahajovac\u00ed rozvaze se za\u00fa\u010dtuj\u00ed po\u010d\u00e1te\u010dn\u00ed stavy \u00fa\u010dt\u016f rozvahov\u00fdch aktivn\u00edch \u00fa\u010detn\u00edm z\u00e1pisem na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu aktivn\u00edho a ve …<\/p>\n","protected":false},"author":12,"featured_media":18194,"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":[404],"class_list":["post-18193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-na-kapitalovych-uctech-a-o-dlouhodobych-zavazcich"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18193","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=18193"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18193\/revisions"}],"predecessor-version":[{"id":18196,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18193\/revisions\/18196"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18194"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}