{"id":19376,"date":"2026-10-20T07:15:00","date_gmt":"2026-10-20T05:15:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=19376"},"modified":"2026-10-19T13:52:39","modified_gmt":"2026-10-19T11:52:39","slug":"jak-uctovat-zalozeni-spolecnosti-s-rucenim-omezenym-a-zahajovaci-rozvaha","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-zalozeni-spolecnosti-s-rucenim-omezenym-a-zahajovaci-rozvaha\/","title":{"rendered":"Jak \u00fa\u010dtovat zalo\u017een\u00ed spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm a zahajovac\u00ed rozvaha"},"content":{"rendered":"<p>Zalo\u017een\u00ed \u00fa\u010detn\u00ed jednotky je provedeno zpravidla na z\u00e1klad\u011b uzav\u0159en\u00e9 smlouvy, nej\u010dast\u011bji ve form\u011b spole\u010densk\u00e9 smlouvy. V\u00a0tomto okam\u017eiku v\u0161ak \u00fa\u010detn\u00ed jednotka je\u0161t\u011b nevznik\u00e1 a nenab\u00fdv\u00e1 tzv. pr\u00e1vn\u00ed osobnosti.<\/p>\n<p>Ke vzniku \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby, nap\u0159\u00edklad spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm, doch\u00e1z\u00ed v\u00a0okam\u017eiku z\u00e1pisu spole\u010dnosti do obchodn\u00edho rejst\u0159\u00edku. K\u00a0tomuto nab\u00fdv\u00e1 spole\u010dnost tzv. pr\u00e1vn\u00ed osobnosti, vznik\u00e1 j\u00ed povinnost v\u00e9st \u00fa\u010detnictv\u00ed dle Zo\u00da, doch\u00e1z\u00ed k\u00a0sestaven\u00ed tzv. zahajovac\u00ed rozvahy a otev\u00edraj\u00ed se \u00fa\u010detn\u00ed knihy. Spole\u010dnost za\u010d\u00edn\u00e1 v\u00e9st \u00fa\u010detnictv\u00ed.<\/p>\n<p>Zru\u0161en\u00ed \u00fa\u010detn\u00ed jednotky p\u0159edch\u00e1z\u00ed vlastn\u00edmu z\u00e1niku. Zru\u0161en\u00ed m\u016f\u017ee b\u00fdt realizov\u00e1no ve form\u011b tzv. zru\u0161en\u00ed s\u00a0likvidac\u00ed, tj. bez pr\u00e1vn\u00edho n\u00e1stupce nebo ve form\u011b tzv. zru\u0161en\u00ed bez likvidace, tj. vlastn\u00ed jm\u011bn\u00ed p\u0159ech\u00e1z\u00ed na pr\u00e1vn\u00edho n\u00e1stupce (jedn\u00e1 se zpravidla o p\u0159em\u011bnu, nap\u0159\u00edklad f\u00fazi).<\/p>\n<p>K\u00a0z\u00e1niku \u00fa\u010detn\u00ed jednotky \u2013 pr\u00e1vnick\u00e9 osoby doch\u00e1z\u00ed k\u00a0okam\u017eiku v\u00fdmazu z\u00a0obchodn\u00edho rejst\u0159\u00edku.<\/p>\n<p>Ke dni vzniku, tj. ke dni z\u00e1pisu do obchodn\u00edho rejst\u0159\u00edku, sestavuje obchodn\u00ed korporace tzv. zahajovac\u00ed rozvahu, v\u00a0n\u00ed\u017e uvede majetek (aktiva) a zdroje jeho kryt\u00ed (pasiva) k\u00a0tomuto dni. Fyzick\u00e1 osoba vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed sestavuje zahajovac\u00ed rozvahu ke dni zah\u00e1jen\u00ed sv\u00e9 podnikatelsk\u00e9 \u010dinnosti, resp. ke dni, kdy j\u00ed vznikla povinnost v\u00e9st \u00fa\u010detnictv\u00ed.<\/p>\n<p>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<p>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>P\u0159\u00edklad:<\/p>\n<p>Zahajovac\u00ed rozvaha XY, a.s.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Aktiva<\/td>\n<td>Pasiva<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l<br \/>\nK\u010d 1.500.000,&#8211;<\/td>\n<td>411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l<br \/>\nK\u010d 10.000.000,&#8211;<\/td>\n<\/tr>\n<tr>\n<td>042 \u2013 Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<br \/>\nK\u010d 8.000.000,&#8211;<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>221 \u2013 Bankovn\u00ed \u00fa\u010det<br \/>\nK\u010d 500.000,&#8211;<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Aktiva celkem<br \/>\nK\u010d 10.000.000,&#8211;<\/td>\n<td>Pasiva celkem<br \/>\nK\u010d 10.000.000,&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>K\u010d 1.500.000,&#8211;<\/td>\n<td>353<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>K\u010d 8.000.000,&#8211;<\/td>\n<td>042<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0 500.000,&#8211;<\/td>\n<td>221<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Otev\u0159en\u00ed rozvahov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>K\u010d 10.000.000,-<\/td>\n<td>701<\/td>\n<td>411<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Pr\u00e1vn\u00ed a not\u00e1\u0159sk\u00e9 slu\u017eby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 85.000,&#8211;<\/td>\n<td>518 (538)<\/td>\n<td>365<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>\u00dahrada z\u0159izovac\u00edch v\u00fddaj\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 85.000,&#8211;<\/td>\n<td>365<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159evod nemovit\u00e9 v\u011bci do majetku<\/td>\n<td>K\u010d 5.000.000,&#8211;<br \/>\nK\u010d 3.000.000,&#8211;<\/td>\n<td>031<br \/>\n021<\/td>\n<td>042<br \/>\n042<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_19381\" aria-describedby=\"caption-attachment-19381\" style=\"width: 685px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-19381\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/10\/s3-zavazek-okno.png\" alt=\"P\u0159edpis pod\u00edlu na zisku z pohledu spole\u010dnosti \u00fa\u010dtovan\u00e9 pomoc\u00ed z\u00e1vazkov\u00e9ho dokladu a roz\u00fa\u010dtovac\u00edch polo\u017eek v Money S3\" width=\"685\" height=\"600\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/10\/s3-zavazek-okno.png 685w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/10\/s3-zavazek-okno-300x263.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/10\/s3-zavazek-okno-150x131.png 150w\" sizes=\"auto, (max-width: 685px) 100vw, 685px\" \/><figcaption id=\"caption-attachment-19381\" class=\"wp-caption-text\">P\u0159edpis pod\u00edlu na zisku z pohledu spole\u010dnosti \u00fa\u010dtovan\u00e9 pomoc\u00ed z\u00e1vazkov\u00e9ho dokladu a roz\u00fa\u010dtovac\u00edch polo\u017eek v Money S3<\/figcaption><\/figure>\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","protected":false},"excerpt":{"rendered":"<p>Zalo\u017een\u00ed \u00fa\u010detn\u00ed jednotky je provedeno zpravidla na z\u00e1klad\u011b uzav\u0159en\u00e9 smlouvy, nej\u010dast\u011bji ve form\u011b spole\u010densk\u00e9 smlouvy. V\u00a0tomto okam\u017eiku v\u0161ak \u00fa\u010detn\u00ed jednotka je\u0161t\u011b nevznik\u00e1 a nenab\u00fdv\u00e1 tzv. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":19378,"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-19376","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\/19376","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=19376"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19376\/revisions"}],"predecessor-version":[{"id":19382,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19376\/revisions\/19382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/19378"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=19376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=19376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=19376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}