{"id":2116,"date":"2021-01-15T21:53:22","date_gmt":"2021-01-15T21:53:22","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ucetni-zaverka-nestatnich-neziskovych-organizaci\/"},"modified":"2024-09-10T13:56:29","modified_gmt":"2024-09-10T11:56:29","slug":"ucetni-zaverka-nestatnich-neziskovych-organizaci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-nestatnich-neziskovych-organizaci\/","title":{"rendered":"\u00da\u010detn\u00ed z\u00e1v\u011brka nest\u00e1tn\u00edch neziskov\u00fdch organizac\u00ed"},"content":{"rendered":"

Ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka nest\u00e1tn\u00edch neziskov\u00fdch organizac\u00ed se \u0159\u00edd\u00ed z\u00e1kladn\u00edmi p\u0159edpisy, tak jako z\u00e1v\u011brka v\u0161ech \u00fa\u010detn\u00edch jednotek. P\u0159edev\u0161\u00edm\u00a0tedy\u00a0z\u00e1konem o \u00fa\u010detnictv\u00ed \u010d. 563\/1991\u00a0Sb, kter\u00fd v\u0161ak\u00a0neziskov\u00fdm\u00a0organizac\u00edm upravuje vyhl\u00e1\u0161ka \u010d. 504\/2002 a \u010desk\u00e9 \u00fa\u010detn\u00ed standardy \u010d.\u00a0401 \u2013 414, ke kter\u00fdm mus\u00ed p\u0159ihl\u00ed\u017eet. Vzhledem k\u202ftomu, \u017ee sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky je\u00a0\u0159\u00e1dn\u00e9\u00a0vypln\u011bn\u00ed p\u0159izn\u00e1n\u00ed k\u202fdani z\u202fp\u0159\u00edjm\u016f a zji\u0161t\u011bn\u00ed dan\u011b, je dal\u0161\u00edm d\u016fle\u017eit\u00fdm z\u00e1konem\u00a0Z\u00e1kon o dan\u00edch z\u202fp\u0159\u00edjm\u016f \u010d. 586\/1992 Sb., kde si nest\u00e1tn\u00ed neziskov\u00e9 organizace mus\u00ed v\u0161\u00edmat ozna\u010den\u00ed ve\u0159ejn\u011b prosp\u011b\u0161n\u00fd poplatn\u00edk. Kdo je ve\u0159ejn\u011b prosp\u011b\u0161n\u00fdm poplatn\u00edkem, resp. kdo nen\u00ed, vymezuje \u00a7 17a z\u00e1kona o dan\u00edch z\u202fp\u0159\u00edjm\u016f.<\/p>\n

Jedn\u00edm z\u202fnejd\u016fle\u017eit\u011bj\u0161\u00edch ustanoven\u00ed z\u00e1kona, na kter\u00fd je t\u0159eba br\u00e1t v\u202fcel\u00e9m procesu veden\u00ed \u00fa\u010detnictv\u00ed a sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky z\u0159etel, je zn\u011bn\u00ed \u00a77 odst.1)\u00a0z\u00e1kona o \u00fa\u010detnictv\u00ed, a to, \u017ee\u00a0\u201e\u00fa\u010detn\u00ed jednotky<\/a>\u00a0jsou povinny v\u00e9st \u00fa\u010detnictv\u00ed tak, aby \u00fa\u010detn\u00ed z\u00e1v\u011brka byla sestavena na jeho z\u00e1klad\u011b srozumiteln\u011b a pod\u00e1vala v\u011brn\u00fd a poctiv\u00fd obraz p\u0159edm\u011btu \u00fa\u010detnictv\u00ed a finan\u010dn\u00ed situace \u00fa\u010detn\u00ed jednotky tak, aby na jej\u00edm z\u00e1klad\u011b mohla osoba, kter\u00e1 tyto informace vyu\u017e\u00edv\u00e1, \u010dinit ekonomick\u00e1 rozhodnut\u00ed<\/em>.\u201c<\/p>\n

\u00da\u010detn\u00ed z\u00e1v\u011brku<\/a> lze ozna\u010dit za proces, jen\u017e je rozd\u011blen do n\u011bkolika krok\u016f a jeho vyvrcholen\u00edm je sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a uzav\u0159en\u00ed \u00fa\u010detn\u00edch knih.\u00a0\u00da\u010detn\u00ed pr\u00e1ce ke konci \u00fa\u010detn\u00edho obdob\u00ed sest\u00e1vaj\u00ed z\u202fn\u011bkolika f\u00e1z\u00ed. V\u202fr\u00e1mci prvn\u00ed f\u00e1ze, kterou m\u016f\u017eeme nazvat p\u0159\u00edpravn\u00e9 pr\u00e1ce, je p\u0159edev\u0161\u00edm t\u0159eba zkontrolovat p\u0159evod z\u016fstatk\u016f z\u202fminul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed, aby byla zaji\u0161t\u011bna bilan\u010dn\u00ed kontinuita majetku a z\u00e1vazk\u016f, pohyby na \u00fa\u010dtech v\u202fr\u00e1mci kontrolovan\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed a jejich kone\u010dn\u00e9 stavy. Dal\u0161\u00edm krokem t\u00e9to f\u00e1ze je inventarizace. Inventarizace je soubor prac\u00ed, kter\u00fd vede k\u202finventu\u0159e, co\u017e je zji\u0161t\u011bn\u00ed skute\u010dn\u00fdch stav\u016f.\u00a0Inventura m\u016f\u017ee b\u00fdt fyzick\u00e1, dokladov\u00e1 nebo kombinovan\u00e1. Inventarizaci prov\u00e1d\u00ed inventariza\u010dn\u00ed komise. Inventura je sestavena k\u202fdatu \u00fa\u010detn\u00ed z\u00e1v\u011brky. V\u00fdsledkem inventarizace je zji\u0161t\u011bn\u00ed stav\u016f skute\u010dnosti proti\u00a0z\u016fstatk\u016fm v\u00a0\u00fa\u010detnictv\u00ed, a pro\u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edpadn\u00fdch zji\u0161t\u011bn\u00fdch mank, \u0161kod \u010di inventariza\u010dn\u00edch p\u0159ebytk\u016f.\u00a0Sou\u010d\u00e1st\u00ed je\u00a0tak\u00e9 p\u0159edeps\u00e1n\u00ed \u0161kod k\u202f\u00fahrad\u011b odpov\u011bdn\u00fdm pracovn\u00edk\u016fm.<\/p>\n

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V\u202fr\u00e1mci druh\u00e9 f\u00e1ze doch\u00e1z\u00ed k\u202fdo\u00fa\u010dtov\u00e1n\u00ed operac\u00ed k\u202fposledn\u00edmu dni obdob\u00ed, co\u017e jsou typicky kurzov\u00e9 rozd\u00edly, \u010dasov\u00e9 rozli\u0161en\u00ed, dohadn\u00e9 polo\u017eky, opravn\u00e9 polo\u017eky, rezervy, z\u00e1soby na cest\u011b a do\u00fa\u010dtov\u00e1n\u00ed sklad\u016f, \u00fa\u010dtuje-li jednotka z\u00e1soby zp\u016fsobem B.<\/p>\n

T\u0159et\u00ed f\u00e1ze zahrnuje zji\u0161t\u011bn\u00ed obrat\u016f \u00fa\u010dt\u016f rozvahov\u00fdch a v\u00fdsledkov\u00fdch a n\u00e1sledn\u011b v\u00fdsledku hospoda\u0159en\u00ed a uzav\u0159en\u00ed \u00fa\u010detn\u00edch knih. Pro\u00a0nest\u00e1tn\u00ed neziskov\u00e9 organizace je typick\u00e1 anal\u00fdza\u00a0\u00fa\u010dt\u016f\u00a0dary,\u00a0a jejich\u00a0vyhodnocen\u00ed pro \u00fa\u010dely dan\u011b z\u202fp\u0159\u00edjm\u016f.\u00a0D\u00e1le\u00a0kontrola\u00a0a\u00a0vy\u00fa\u010dtov\u00e1n\u00ed jednotliv\u00fdch dotac\u00ed. Nutn\u00e1 je d\u016fsledn\u00e1\u00a0kontrola\u00a0odd\u011blen\u00e9ho vykazov\u00e1n\u00ed\u00a0hlavn\u00ed a hospod\u00e1\u0159sk\u00e9 \u010dinnosti. Pro\u00a0poplatn\u00edky s\u202f\u00fazk\u00fdm z\u00e1kladem dan\u011b je\u00a0nezbytn\u00e9\u00a0vyhodnotit i\u00a0v\u00fdsledky\u00a0hospoda\u0159en\u00ed\u00a0jednotliv\u00fdch st\u0159edisek v\u202fr\u00e1mci hlavn\u00ed \u010dinnosti.<\/p>\n

Po proveden\u00ed t\u011bchto \u010dinnost\u00ed \u00fa\u010detn\u00ed jednotka zji\u0161\u0165uje \u00fa\u010detn\u00ed hospod\u00e1\u0159sk\u00fd v\u00fdsledek. Ten je s\u202fohledem na z\u00e1kon o dan\u00edch z\u202fp\u0159\u00edjm\u016f upraven na da\u0148ov\u00fd hospod\u00e1\u0159sk\u00fd v\u00fdsledek. Z\u202ftohoto v\u00fdsledku, zaokrouhlen\u00e9ho na tis\u00edce dol\u016f, se po\u010d\u00edt\u00e1\u00a0da\u0148 z\u202fp\u0159\u00edjm\u016f. Pokud i po uplatn\u011bn\u00ed\u00a0odpo\u010dtu\u00a030%\u00a0dle \u00a720 odst.7 586\/1992Sb.,\u00a0vych\u00e1z\u00ed\u00a0da\u0148 z\u202fp\u0159\u00edjmu\u00a0k \u00fahrad\u011b, tuto pro\u00fa\u010dtuj\u00ed\u00a0jako\u00a0posledn\u00ed\u00a0z\u00e1pis\u00a0do \u00fa\u010detn\u00edch knih p\u0159ed jejich uzav\u0159en\u00edm.<\/p>\n

V\u00fdsledkem \u00fa\u010detn\u00ed z\u00e1v\u011brky je sestaven\u00ed v\u00fdkaz\u016f Rozvaha, V\u00fdsledovka a P\u0159\u00edloha. \u00da\u010detn\u00ed jednotky, kter\u00e9 nemaj\u00ed povinnost auditovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky, mohou \u00fa\u010detn\u00ed z\u00e1v\u011brku, tedy v\u00fdkazy, sestavovat ve zkr\u00e1cen\u00e9m rozsahu. Rozvaha a v\u00fdsledovka ve zkr\u00e1cen\u00e9m rozsahu zahrnuje pouze polo\u017eky ozna\u010den\u00e9 velk\u00fdmi p\u00edsmeny latinsk\u00e9 abecedy a \u0159\u00edmsk\u00fdmi \u010d\u00edslicemi. P\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a> ve zkr\u00e1cen\u00e9m rozsahu neobsahuje informace o metod\u00e1ch pro stanoven\u00ed re\u00e1ln\u00e9 hodnoty, informace o pou\u017eit\u00e9m oce\u0148ovac\u00edm modelu a technice p\u0159i ocen\u011bn\u00ed re\u00e1lnou hodnotou, informace o v\u00fd\u0161i a povaze jednotliv\u00fdch polo\u017eek v\u00fdnos\u016f a n\u00e1klad\u016f, kter\u00e9 jsou mimo\u0159\u00e1dn\u00e9 sv\u00fdm objemem nebo p\u016fvodem, informace o celkov\u00e9 odm\u011bn\u011b p\u0159ijat\u00e9 auditorem za jeho slu\u017eby. V\u011bt\u0161ina nest\u00e1tn\u00edch neziskov\u00fdch organizac\u00ed m\u00e1 tak\u00e9 povinnost sestavit v\u00fdro\u010dn\u00ed zpr\u00e1vu, a to v\u202fp\u0159\u00edpadech, kdy m\u00e1 \u00fa\u010detn\u00ed jednotka povinnost auditu. Sestavit v\u00fdro\u010dn\u00ed zpr\u00e1vu, bez ohledu na povinnost auditu, maj\u00ed v\u017edy \u00fastavy, nadace, o.p.s, c\u00edrkve pak tzv. zpr\u00e1vu o \u010dinnost, bez ekonomick\u00e9 \u010d\u00e1sti.<\/p>\n

Po \u00fapln\u00e9m sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky n\u00e1sleduje jej\u00ed audit, pokud m\u00e1 \u00fa\u010detn\u00ed jednotka audit povinn\u00fd,\u00a0p\u0159\u00edpadn\u011b pokud si audit vy\u017e\u00e1d\u00e1 jej\u00ed statut\u00e1rn\u00ed org\u00e1n nebo don\u00e1tor. Povinnost auditu\u00a0u\u00a0NNO\u00a0upravuj\u00ed r\u016fzn\u00e9 z\u00e1konn\u00e9 p\u0159edpisy. Povinnost auditu u nadace\u00a0je uveden v\u00a0ob\u010dansk\u00e9m\u00a0z\u00e1kon\u00edku\u00a0\u010d. 89\/2012 Sb.\u00a0v\u00a0\u00a7341,\u00a0u\u00a0\u00fastavu\u00a0v\u00a0\u00a7415,\u00a0t\u00e9ho\u017e z\u00e1kona. Obecn\u011b prosp\u011b\u0161n\u00e9 spole\u010dnosti ji\u017e nemohou b\u00fdt od roku 2014 nov\u011b zakl\u00e1d\u00e1ny, ale existuj\u00edc\u00ed st\u00e1le podl\u00e9haj\u00ed z\u00e1konu o obecn\u011b prosp\u011b\u0161n\u00fdch spole\u010dnostech \u010d. 248\/1995 Sb., a povinnost auditu\u00a0jim na\u0159izuje\u00a0tento z\u00e1kon v \u00a719. T\u00edmto zp\u016fsobem ohledn\u011b povinnosti je mo\u017eno pokra\u010dovat d\u00e1l, pokud v\u0161ak nem\u00e1 organizace sv\u016fj z\u00e1kon, ve kter\u00e9m by byla povinnost auditu p\u0159\u00edmo upravena, \u0159\u00edd\u00ed se i nest\u00e1tn\u00ed neziskov\u00e9 organizace z\u00e1konem o \u00fa\u010detnictv\u00ed, kter\u00fd v \u00a720 uv\u00e1d\u00ed povinnost auditu pro velk\u00e9 a st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky a pro mal\u00e9 v\u202fp\u0159\u00edpad\u011b, \u017ee\u00a0dv\u011b po sob\u011b jdouc\u00ed obdob\u00ed p\u0159ekro\u010d\u00ed nebo dos\u00e1hne, alespo\u0148 dv\u011b z\u202fuv\u00e1d\u011bn\u00fdch podm\u00ednek.\u00a0Po prov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem nebo bez auditu, pokud ho \u00fa\u010detn\u00ed jednotka m\u00edt nemus\u00ed, schvaluje \u00fa\u010detn\u00ed z\u00e1v\u011brku nejvy\u0161\u0161\u00ed\u00a0org\u00e1n organizace. N\u00e1sledn\u011b m\u00e1 jednotka povinnost zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku v\u202fp\u0159\u00edslu\u0161n\u00e9m rejst\u0159\u00edku.<\/p>\n

TIP: P\u0159e\u010dt\u011bte si, jak v\u00e9st \u00fa\u010detnictv\u00ed neziskov\u00fdch organizac\u00ed<\/a>.<\/p>\n\n