{"id":2334,"date":"2025-03-12T14:07:27","date_gmt":"2025-03-12T13:07:27","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-zkontrolujete-a-vycistite-saldo-pred-ucetni-zaverkou\/"},"modified":"2025-03-12T14:07:30","modified_gmt":"2025-03-12T13:07:30","slug":"jak-zkontrolujete-a-vycistite-saldo-pred-ucetni-zaverkou","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-zkontrolujete-a-vycistite-saldo-pred-ucetni-zaverkou\/","title":{"rendered":"Co je saldo v \u00fa\u010detnictv\u00ed a jak s n\u00edm pracovat?"},"content":{"rendered":"<p><strong>Saldo v \u00fa\u010detnictv\u00ed <\/strong>ud\u00e1v\u00e1 v\u00fd\u0161i pohled\u00e1vky nebo z\u00e1vazku. Jde o tedy o rozd\u00edl dvou \u00fa\u010dt\u016f v rovnov\u00e1\u017en\u00e9m stavu, na kter\u00fdch se v \u00fa\u010detn\u00edm obdob\u00ed pohybovalo v\u011bt\u0161\u00ed mno\u017estv\u00ed p\u0159\u00edr\u016fstk\u016f a \u00fabytk\u016f. Pokud z p\u0159ehledu salda odstran\u00edte vyrovnan\u00e9 stavy (kde se rovn\u00e1 sou\u010det aktiv pasiv\u016fm), zbyde v\u00e1m souhrn neuhrazen\u00fdch nebo p\u0159eplacen\u00fdch polo\u017eek.<\/p>\n<p><strong>Saldokonto je \u00fa\u010detn\u00ed kniha<\/strong>, do kter\u00e9 zaznamen\u00e1v\u00e1te pohled\u00e1vky i z\u00e1vazky na \u00fa\u010dtech u ka\u017ed\u00e9ho dodavatele i odb\u011bratele.<\/p>\n<p><strong>Saldokontn\u00ed evidence \u00fa\u010dt\u016f<\/strong> je pr\u016fb\u011b\u017en\u00e9 \u201ep\u00e1rov\u00e1n\u00ed\u201c polo\u017eek na stran\u011b MD (m\u00e1 d\u00e1ti) a D (dal) a \u010di\u0161t\u011bn\u00ed saldokonta. S udr\u017eovan\u00fdm stavem saldokonta jednodu\u0161e zjist\u00edte chybn\u011b za\u00fa\u010dtovan\u00e9 operace a m\u016f\u017eete s nimi d\u00e1le pracovat.<\/p>\n<h2>Bez kontroly salda nevznikne bezchybn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka<\/h2>\n<p><strong>Kontrola salda<\/strong> je jedn\u00edm z krok\u016f p\u0159i prov\u00e1d\u011bn\u00ed \u00fa\u010detn\u00ed uz\u00e1v\u011brky, a je tedy d\u016fle\u017eit\u00e1 i pro n\u00e1sledn\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a>, kter\u00e1 pod\u00e1v\u00e1 informace o celkov\u00e9m hospoda\u0159en\u00ed firmy. Jedn\u00edm z prvk\u016f \u00fa\u010detn\u00ed z\u00e1v\u011brky je i rozvaha (neboli bilance), p\u0159i jej\u00edm\u017e spr\u00e1vn\u00e9m sestaven\u00ed plat\u00ed \u201ezlat\u00e9 bilan\u010dn\u00ed pravidlo\u201c, tedy \u017ee sou\u010det aktiv netto (z\u016fstatkov\u00e9 ceny hmotn\u00e9ho majetku) se rovn\u00e1 sou\u010dtu pasiv.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Pojem aktiva p\u0159edstavuje v\u0161e, co spole\u010dnost fakticky vlastn\u00ed (majetek) a pojmem pasiva ozna\u010dujeme v\u0161e, z \u010deho firma dan\u00fd majetek po\u0159\u00eddila (zdroje financov\u00e1n\u00ed aktiv).<\/div>\n<p>Do rozvahov\u00fdch (saldokontn\u00edch) \u00fa\u010dt\u016f pat\u0159\u00ed:<\/p>\n<ol>\n<li><strong>Bankovn\u00ed \u00fa\u010det (aktiva)<\/strong>\n<ul>\n<li>MD (p\u0159\u00edr\u016fstky) = \u00fahrady od odb\u011bratel\u016f, odvod hotovosti na \u00fa\u010det, vklady<\/li>\n<li>D (\u00fabytky) = platby dodavatel\u016fm, v\u00fdplaty mezd zam\u011bstnanc\u016fm, spl\u00e1tky \u00fav\u011br\u016f, v\u00fdb\u011bry pen\u011bz z \u00fa\u010dtu do pokladny<\/li>\n<\/ul>\n<\/li>\n<li><strong>Odb\u011bratel\u00e9<\/strong> <strong>(aktiva)<\/strong>: pohled\u00e1vky za odb\u011brateli\n<ul>\n<li>MD (p\u0159\u00edr\u016fstky a zv\u00fd\u0161en\u00ed pohled\u00e1vek) = vystaven\u00e9 faktury za v\u00fdrobky, zbo\u017e\u00ed a slu\u017eby<\/li>\n<li>D (\u00fabytky, sn\u00ed\u017een\u00ed pohled\u00e1vek) = \u00fahrady faktur od odb\u011bratel\u016f<\/li>\n<\/ul>\n<\/li>\n<li><strong>Dodavatel\u00e9 (pasiva):<\/strong> z\u00e1vazky v\u016f\u010di dodavatel\u016fm\n<ul>\n<li>MD (sn\u00ed\u017een\u00ed dluhu) = \u00fahrady faktur dodavatel\u016fm<\/li>\n<li>D (zv\u00fd\u0161en\u00ed dluhu) = do\u0161l\u00e9 faktury od dodavatel\u016f za materi\u00e1l, zbo\u017e\u00ed, majetek a slu\u017eby<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u00dav\u011bry (pasiva):<\/strong> z\u00e1vazky v\u016f\u010di bance\n<ul>\n<li>MD (sn\u00ed\u017een\u00ed dluhu) = spl\u00e1tka \u00fav\u011bru<\/li>\n<li>D (zv\u00fd\u0161en\u00ed dluhu) = poskytnut\u00ed, \u010derp\u00e1n\u00ed \u00fav\u011bru<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>Pokud v\u00e1m tedy nap\u0159\u00edklad doraz\u00ed pen\u00edze od odb\u011bratele za fakturu, na bankovn\u00edm \u00fa\u010dtu \u00fa\u010dtujete p\u0159\u00edr\u016fstek (MD) a na \u00fa\u010dtu Odb\u011bratel\u00e9 sn\u00ed\u017e\u00edte pohled\u00e1vku (D). <strong>Ob\u011b strany \u00fa\u010dt\u016f se tedy vyrovnaj\u00ed<\/strong> a polo\u017eka v\u00e1m \u201enevis\u00ed\u201c v saldu.<\/p>\n<p>\u00da\u010dty, kter\u00e9 d\u00e1vaj\u00ed informace o stavu a pohybu aktiv, pasiv, v\u00fdnos\u016f a n\u00e1klad\u016f firmy a nelze je od saldokontn\u00edch \u00fa\u010dt\u016f odd\u011blit, jsou:<\/p>\n<ul>\n<li><strong>v\u00fdsledkov\u00e9<\/strong>, kter\u00e9 d\u011bl\u00edme na \u00fa\u010dty n\u00e1klad\u016f a v\u00fdnos\u016f,<\/li>\n<li><strong>rozvahov\u00e9<\/strong>, \u010dlen\u011bn\u00e9 na \u00fa\u010dty aktiv a pasiv,<\/li>\n<li>zvl\u00e1\u0161tn\u00ed <strong>z\u00e1v\u011brkov\u00e9 a podrozvahov\u00e9 \u00fa\u010dty<\/strong> (neovliv\u0148uj\u00ed rozvahu, nap\u0159. nejist\u00e1 \u010di podm\u00edn\u011bn\u00e1 aktiva nebo dluhy, nedobytn\u00e9 pohled\u00e1vky apod.)<\/li>\n<li>a \u00fa\u010dty pro z\u00fa\u010dtov\u00e1n\u00ed vnitropodnikov\u00fdch n\u00e1klad\u016f a v\u00fdnos\u016f.<\/li>\n<\/ul>\n<h2>Typick\u00e9 nedostatky v saldokontn\u00ed evidenci<\/h2>\n<p>Pokud se b\u011bhem roku saldo nesleduje, m\u016f\u017ee z\u016fstat i n\u011bkolik \u00fa\u010detn\u00edch obdob\u00ed ve velmi \u0161patn\u00e9m stavu. \u00da\u010detn\u00ed ho toti\u017e \u010dasto <strong>jen vytisknou bez ohledu na obsah<\/strong> bez \u201e\u010di\u0161t\u011bn\u00ed\u201c p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/ucetni-zaverka\/\">ro\u010dn\u00ed z\u00e1v\u011brce<\/a>. Polo\u017eky lze toti\u017e v mnoh\u00fdch p\u0159\u00edpadech bez pov\u0161imnut\u00ed p\u0159ev\u00e9st do dal\u0161\u00edho obdob\u00ed, ve kter\u00e9m \u00fa\u010detn\u00ed spol\u00e9haj\u00ed, \u017ee si na opravy a zp\u011btn\u00e9 p\u00e1rov\u00e1n\u00ed ud\u011blaj\u00ed \u010das.<\/p>\n<p>Nej\u010dast\u011bji se v saldu vyskytuj\u00ed nedostatky jako:<\/p>\n<ul>\n<li><strong>nesoulad z\u016fstatk\u016f saldokonta <\/strong>\u00fa\u010dt\u016f pohled\u00e1vek a z\u00e1vazk\u016f (tedy \u00fa\u010dtov\u00e9 t\u0159\u00eddy <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=311&amp;popis=Pohledavky-z-obchodnich-vztahu&amp;i=101\" target=\"_blank\" rel=\"noopener\">311<\/a> a <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=321&amp;popis=Dodavatele-zavazky-z-obchodnich-vztahu&amp;i=10\" target=\"_blank\" rel=\"noopener\">321<\/a>) kv\u016fli p\u0159\u00edm\u00e9mu \u00fa\u010dtov\u00e1n\u00ed bez n\u00e1vaznosti na variabiln\u00ed symbol faktury,<\/li>\n<li><strong>neza\u00fa\u010dtov\u00e1n\u00ed kone\u010dn\u00e9ho dokladu<\/strong> p\u0159i zaplacen\u00ed z\u00e1lohov\u00e9 faktury (doklad pravd\u011bpodobn\u011b nedorazil od dodavatele a nemohli jste jej za\u00fa\u010dtovat),<\/li>\n<li><strong>\u201ep\u0159etahov\u00e1n\u00ed\u201c nesp\u00e1rovan\u00fdch polo\u017eek<\/strong> z jednoho \u00fa\u010detn\u00edho roku do druh\u00e9ho, i p\u0159esto, \u017ee byly ji\u017e d\u00e1vno vyrovnan\u00e9 (proto\u017ee nesouhlasily p\u00e1rovac\u00ed \u00fadaje jako \u00fa\u010det, variabiln\u00ed symbol, p\u00e1rovac\u00ed symbol vygenerovan\u00fd \u00fa\u010detn\u00edm syst\u00e9mem, I\u010cO apod.),<\/li>\n<li><strong>ignorov\u00e1n\u00ed \u00fa\u010dt\u016f<\/strong>, u kter\u00fdch je sledov\u00e1n\u00ed vhodn\u00e9 (nap\u0159\u00edklad 04x \u2013 po\u0159\u00edzen\u00ed dlouhodob\u00e9ho <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=042&amp;popis=Porizeni-dlouhodobeho-hmotneho-majetku&amp;i=28\" target=\"_blank\" rel=\"noopener\">hmotn\u00e9ho<\/a> a <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=041&amp;popis=Porizeni-dlouhodobeho-nehmotneho-majetku&amp;i=27\" target=\"_blank\" rel=\"noopener\">nehmotn\u00e9ho<\/a> majetku, <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=111&amp;popis=Porizeni-materialu&amp;i=62\" target=\"_blank\" rel=\"noopener\">111<\/a> \u2013 po\u0159\u00edzen\u00ed materi\u00e1lu, <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=131&amp;popis=Porizeni-zbozi&amp;i=69\" target=\"_blank\" rel=\"noopener\">131<\/a> \u2013 po\u0159\u00edzen\u00ed zbo\u017e\u00ed v\u010detn\u011b n\u00e1klad\u016f vynalo\u017een\u00fdch na po\u0159\u00edzen\u00ed, <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=261&amp;popis=Penize-na-ceste&amp;i=99\" target=\"_blank\" rel=\"noopener\">261<\/a> \u2013 p\u0159evod pen\u011bz mezi vlastn\u00edmi bankovn\u00edmi \u00fa\u010dty, pokladnami nebo bankovn\u00edm \u00fa\u010dtem a pokladnou a 38x \u2013 p\u0159echodn\u00e9 v\u00fdnosy a n\u00e1klady \u010di p\u0159\u00edjmy a v\u00fddaje),<\/li>\n<li>sledov\u00e1n\u00ed \u00fa\u010dt\u016f, kter\u00e9 se jako saldokontn\u00ed v \u00fa\u010detnictv\u00ed neeviduj\u00ed, tedy <strong>nedaj\u00ed se sp\u00e1rovat<\/strong> (nap\u0159\u00edklad vz\u00e1jemn\u00e9 p\u016fj\u010dky a jejich spl\u00e1tky v r\u016fzn\u00e9 v\u00fd\u0161i mezi partnery),<\/li>\n<li>a <strong>chybn\u011b proveden\u00e9 hal\u00e9\u0159ov\u00e9 vyrovn\u00e1n\u00ed<\/strong> (pomoc\u00ed dorovn\u00e1v\u00e1n\u00ed salda m\u00edsto \u00fahrady p\u0159es intern\u00ed \/ vnitropodnikov\u00fd doklad).<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Aktu\u00e1ln\u00ed uspo\u0159\u00e1d\u00e1n\u00ed \u00fa\u010dtov\u00fdch t\u0159\u00edd a skupin najdete <a href=\"https:\/\/www.uctovani.net\/ucetni-osnova.php\" target=\"_blank\" rel=\"noopener\">na port\u00e1le uctovani.net<\/a>.<\/div>\n<h2>Chyby v saldu p\u0159edv\u00eddejte<\/h2>\n<p>Zku\u0161en\u00fd \u00fa\u010detn\u00ed si d\u00edky zab\u011bhnut\u00fdm logick\u00fdm a kontroln\u00edm mechanism\u016fm, kter\u00e9 b\u00fdvaj\u00ed dan\u00e9 \u00fa\u010detn\u00edmi p\u0159edpisy spole\u010dnosti, nenech\u00e1 \u00fa\u010detnictv\u00ed \u201espadnout\u201c do nerovnov\u00e1hy. Vlastn\u00ed kontrola nen\u00ed ale stoprocentn\u00ed, a proto pr\u00e1ci velmi uleh\u010duj\u00ed \u00fa\u010detn\u00ed syst\u00e9my a jejich vnit\u0159n\u00ed kontroln\u00ed mechanismy. Nap\u0159\u00edklad modul <strong>\u00da\u010detn\u00ed anal\u00fdzy <\/strong><a href=\"https:\/\/money.cz\/vlastnosti\/\">syst\u00e9mu Money S3<\/a> u\u0161et\u0159\u00ed \u00fa\u010detn\u00edm a\u017e t\u0159i dny pr\u00e1ce d\u00edky rychlej\u0161\u00edmu a automatick\u00e9mu \u010di\u0161t\u011bn\u00ed salda.<\/p>\n<p>Pokud si chcete kontrolu pojistit, sledujte pr\u016fb\u011b\u017en\u011b nap\u0159\u00edklad:<\/p>\n<ul>\n<li><strong>rovnost aktiv a pasiv<\/strong> v rozvaze (sv\u011bd\u010d\u00ed o \u0161patn\u00e9m nastaven\u00ed \u00fa\u010dt\u016f, chybn\u00e9 analytice, duplicit\u011b \u00fa\u010dt\u016f apod.),<\/li>\n<li>v\u00fdsledky za stejn\u00e9 obdob\u00ed nesouhlas\u00ed v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/ucetni-rozvaha\/\">rozvaze<\/a> a v\u00fdkazu zisku a ztr\u00e1ty (vypov\u00edd\u00e1 o \u0161patn\u00e9m \u00fa\u010dtov\u00e1n\u00ed nebo nastaven\u00ed v\u00fdkaz\u016f),<\/li>\n<li><strong>saldokontn\u00ed evidenci<\/strong> v syst\u00e9mu a jeho upozorn\u011bn\u00ed na nesp\u00e1rovan\u00e9 polo\u017eky,<\/li>\n<li>korunovou pokladnu, kter\u00e1 by m\u011bla m\u00edt z\u016fstatek v cel\u00fdch korun\u00e1ch,<\/li>\n<li><strong>z\u016fstatky na \u00fa\u010dtech pokladen<\/strong> (nap\u0159. <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=211&amp;popis=Pokladna&amp;i=85\" target=\"_blank\" rel=\"noopener\">211<\/a>) by m\u011bly odpov\u00eddat z\u016fstatk\u016fm v pokladn\u00edch knih\u00e1ch i re\u00e1ln\u00e9mu stavu hotovosti,<\/li>\n<li><strong>\u00fa\u010det <\/strong><a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=221&amp;popis=Bankovni-ucty&amp;i=87\" target=\"_blank\" rel=\"noopener\">221<\/a>, kter\u00fd by m\u011bl souhlasit se z\u016fstatkem na p\u0159\u00edslu\u0161n\u00e9m bankovn\u00edm \u00fa\u010dtu,<\/li>\n<li>nulov\u00fd z\u016fstatek na \u00fa\u010dtech po\u0159\u00edzen\u00ed z\u00e1sob (nap\u0159. <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=111&amp;popis=Porizeni-materialu&amp;i=62\" target=\"_blank\" rel=\"noopener\">111<\/a> \u2013 po\u0159\u00edzen\u00ed materi\u00e1lu, <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=131&amp;popis=Porizeni-zbozi&amp;i=69\" target=\"_blank\" rel=\"noopener\">131<\/a> \u2013 po\u0159\u00edzen\u00ed zbo\u017e\u00ed) k rozvahov\u00e9mu dni,<\/li>\n<li><strong>z\u016fstatky na \u00fa\u010dtech z\u00e1sob<\/strong> (<a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=112&amp;popis=Material-na-sklade&amp;i=63\" target=\"_blank\" rel=\"noopener\">112<\/a> \u2013 materi\u00e1l na sklad\u011b, <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=132&amp;popis=Zbozi-na-sklade-a-v-prodejnach&amp;i=70\" target=\"_blank\" rel=\"noopener\">132<\/a> \u2013 zbo\u017e\u00ed na sklad\u011b a na prodejn\u00e1ch), kter\u00e9 by m\u011bly souhlasit se skladovou evidenc\u00ed,<\/li>\n<li>vyrovnan\u00fd stav <strong>saldokonta \u00fa\u010dt\u016f pohled\u00e1vek a z\u00e1vazk\u016f<\/strong> (<a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=321&amp;popis=Dodavatele-zavazky-z-obchodnich-vztahu&amp;i=10\" target=\"_blank\" rel=\"noopener\">321<\/a> a <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=311&amp;popis=Pohledavky-z-obchodnich-vztahu&amp;i=101\" target=\"_blank\" rel=\"noopener\">311<\/a>),<\/li>\n<li>stav \u00fa\u010dtu <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=343&amp;popis=DPH-Dan-z-pridane-hodnoty&amp;i=126\" target=\"_blank\" rel=\"noopener\">343<\/a>, kter\u00fd by se u pl\u00e1tc\u016f DPH m\u011bl rovnat v\u00fd\u0161i z\u00e1vazku DPH v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu.<\/li>\n<\/ul>\n<p>Chyb\u00e1m se tak\u00e9 vyhnete, kdy\u017e:<\/p>\n<ul>\n<li>dodr\u017e\u00edte z\u00e1kladn\u00ed pravidlo \u00fa\u010dtov\u00e1n\u00ed: v\u011brn\u011b zobraz\u00edte v\u0161echny skute\u010dnosti a \u00fa\u010detn\u00ed operace,<\/li>\n<li><strong>kontroln\u00ed pr\u00e1ce si napl\u00e1nujete s dostate\u010dn\u00fdm p\u0159edstihem<\/strong> p\u0159ed \u00fa\u010detn\u00ed z\u00e1v\u011brkou,<\/li>\n<li>pravideln\u011b archivujete \u00fa\u010detn\u00ed datab\u00e1ze,<\/li>\n<li>ov\u011b\u0159ujete v\u00fdpo\u010dty syst\u00e9mu p\u0159edev\u0161\u00edm v dob\u011b legislativn\u00edch zm\u011bn<\/li>\n<li>a pravideln\u011b se v \u00fa\u010detnictv\u00ed vzd\u011bl\u00e1v\u00e1te.<\/li>\n<\/ul>\n<figure id=\"attachment_5272\" aria-describedby=\"caption-attachment-5272\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5272\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/Cisteni-salda-02.jpg\" alt=\"\" width=\"1000\" height=\"666\" \/><figcaption id=\"caption-attachment-5272\" class=\"wp-caption-text\">\u010ci\u0161t\u011bn\u00ed salda bylo d\u0159\u00edve z\u00e1le\u017eitost\u00ed tisknut\u00ed \u00fa\u010detn\u00edch sestav a ru\u010dn\u00ed kontroly. \u010casto se tak kv\u016fli chyb\u00e1m z nepozornosti vyskytovaly v evidenci saldokontn\u00edch \u00fa\u010dt\u016f dal\u0161\u00ed nesrovnalosti.<\/figcaption><\/figure>\n<h2>\u010ci\u0161t\u011bn\u00ed salda zvl\u00e1dne zku\u0161en\u00fd \u00fa\u010detn\u00ed a uleh\u010d\u00ed jej software<\/h2>\n<p>Z\u00e1kladn\u00ed kontrola saldokontn\u00edch \u00fa\u010dt\u016f s kvalitn\u00edm \u00fa\u010detn\u00edm syst\u00e9mem nezabere p\u0159\u00edli\u0161 \u010dasu.<\/p>\n<p>Nejprve si projd\u011bte <strong>z\u016fstatky na \u00fa\u010dtech z\u00e1loh<\/strong> \u2013 tedy z hlediska <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=314&amp;popis=Poskytnute-zalohy-dlouhodobe-a-kratkodobe&amp;i=104\" target=\"_blank\" rel=\"noopener\">z\u00e1loh poskytnut\u00fdch<\/a> i z\u00e1loh p\u0159ijat\u00fdch. Z\u00e1lohy poskytnut\u00e9 se nach\u00e1z\u00ed v r\u016fzn\u00fdch \u00fa\u010dtov\u00fdch t\u0159\u00edd\u00e1ch podle d\u016fvodu jejich poskytnut\u00ed (nap\u0159\u00edklad poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku je v \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 0, poskytnut\u00e1 z\u00e1loha na po\u0159\u00edzen\u00ed z\u00e1sob v \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 1 apod.)<\/p>\n<p>B\u011b\u017en\u011b toti\u017e doch\u00e1z\u00ed k tomu, \u017ee \u00fa\u010dtujete poskytnutou z\u00e1lohu, ale u\u017e k n\u00ed <strong>nem\u00e1te za\u00fa\u010dtovan\u00fd fin\u00e1ln\u00ed doklad<\/strong>. Vy\u017e\u00e1dejte si tyto doklady a polo\u017eky si vyrovnejte. Pokud m\u00e1te na \u00fa\u010dtu 314 n\u011bjak\u00e9 kauce, ov\u011b\u0159te si jejich v\u00fd\u0161e ve smlouv\u011b.<\/p>\n<p><strong>TIP: <\/strong>Ov\u011b\u0159te si, \u017ee na \u00fa\u010dtu 314 nem\u00e1te za\u00fa\u010dtovan\u00e9 z\u00e1lohy na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/dlouhodoby-majetek\/\">dlouhodob\u00fd majetek<\/a> (pat\u0159\u00ed na \u00fa\u010dty 05x), zkontrolujte zde i polo\u017eky z\u00e1sob (pat\u0159\u00ed na \u00fa\u010dty skupiny 15x) a p\u0159e\u00fa\u010dtujte je.<\/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\/2334\">\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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2334\">\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<p>Na \u00fa\u010det p\u0159ijat\u00fdch provozn\u00edch z\u00e1loh <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=324&amp;popis=Prijate-provozni-zalohy&amp;i=117\" target=\"_blank\" rel=\"noopener\">324<\/a> pat\u0159\u00ed <strong>pouze kr\u00e1tkodob\u00e9 p\u0159ijat\u00e9 z\u00e1lohy<\/strong>. Pokud v\u00e1m na \u00fa\u010dtu \u201evis\u00ed\u201c v\u00edce z\u00e1loh na budouc\u00ed pr\u00e1ce, zkotrolujte, jestli jste vyfakturovali v\u0161e, co v\u00e1m na z\u00e1loh\u00e1ch odb\u011bratel\u00e9 u\u017e zaplatili a zda jste u da\u0148ov\u00fdch doklad\u016f odvedli <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/dan-z-pridane-hodnoty-dph\/\">DPH<\/a>.<\/p>\n<p><strong>TIP:<\/strong> Dlouhodob\u011b p\u0159ijat\u00e9 z\u00e1lohy jako kauce je t\u0159eba p\u0159e\u00fa\u010dtovat na \u00fa\u010det <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=475&amp;popis=Dlouhodobe-prijate-zalohy&amp;i=186\" target=\"_blank\" rel=\"noopener\">475<\/a>.<\/p>\n<p>Na \u00fa\u010dtu p\u0159ijat\u00fdch z\u00e1vazk\u016f v\u016f\u010di dodavatel\u016fm <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=321&amp;popis=Dodavatele-zavazky-z-obchodnich-vztahu&amp;i=10\" target=\"_blank\" rel=\"noopener\">321<\/a> projd\u011bte evidenci p\u0159ijat\u00fdch faktur a saldo. U z\u00e1vazk\u016f po splatnosti <strong>zkontrolujte, zda ji\u017e nezanikly<\/strong> (do\u0161lo nap\u0159. k z\u00e1po\u010dtu, dohod\u011b o narovn\u00e1n\u00ed \u010di pr\u00e1vn\u00edmu z\u00e1niku, o kter\u00e9m jste dosud nev\u011bd\u011bli). Pokud m\u00e1te n\u011bjak\u00e9 z\u00e1vazky v\u00edce ne\u017e 30 dn\u016f po splatnosti, je t\u0159eba n\u011bkter\u00e9 z nich zapracovat do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f.<\/p>\n<p><strong>TIP: <\/strong>Pr\u00e1vn\u011b zanikl\u00e9 z\u00e1vazky za\u00fa\u010dtujte jako ostatn\u00ed provozn\u00ed v\u00fdnosy na \u00fa\u010det <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=648&amp;popis=Ostatni-provozni-vynosy&amp;i=294\" target=\"_blank\" rel=\"noopener\">648<\/a>.<\/p>\n<p>U \u00fa\u010dtu pohled\u00e1vek v\u016f\u010di odb\u011bratel\u016fm <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=311&amp;popis=Pohledavky-z-obchodnich-vztahu&amp;i=101\" target=\"_blank\" rel=\"noopener\">311<\/a> tak\u00e9 zkontrolujte stav salda a evidenci vystaven\u00fdch faktur. Projd\u011bte si p\u0159\u00edpadn\u00e9 drobn\u00e9 nedoplatky \u010di p\u0159eplatky (i hal\u00e9\u0159ov\u00e9 nesrovnalosti), kter\u00e9 nechcete vym\u00e1hat a p\u0159e\u00fa\u010dtujte si je do provozn\u00edch v\u00fdnos\u016f nebo n\u00e1klad\u016f. <strong>K pohled\u00e1vk\u00e1m po splatnosti vytvo\u0159te opravn\u00e9 polo\u017eky<\/strong>, tak\u00e9 zn\u00e1m\u00e9 jako \u201eOP\u201c (b\u011b\u017en\u011b insolven\u010dn\u00ed OP, mal\u00e9 OP do 30 000 K\u010d, \u010dasov\u00e9 OP k neproml\u010den\u00fdm pohled\u00e1vk\u00e1m apod.).<\/p>\n<p><strong>TIP: <\/strong>Projd\u011bte si tak\u00e9 opravn\u00e9 polo\u017eky k pohled\u00e1vk\u00e1m z minulosti na \u00fa\u010dtu <a href=\"https:\/\/www.uctovani.net\/ucet.php?ucet_c=391&amp;popis=Opravna-polozka-k-pohledavkam&amp;i=161\" target=\"_blank\" rel=\"noopener\">391<\/a>. Pokud najdete uhrazen\u00e9 nebo zanikl\u00e9 polo\u017eky, nebo nastane d\u016fvod pro jejich zru\u0161en\u00ed, od\u00fa\u010dtujte je do provozn\u00edch \u00fa\u010dt\u016f.<\/p>\n<p>S propracovan\u00fdm \u00fa\u010detn\u00edm syst\u00e9mem jako je Money S3 a jeho modul <a href=\"https:\/\/money.cz\/vlastnosti\/ucetni-analyzy-s3\/\" target=\"_blank\" rel=\"noopener\">\u00da\u010detn\u00ed anal\u00fdzy<\/a> <strong>v\u011bt\u0161inu operac\u00ed vy\u0159\u00edd\u00edte automaticky.\u00a0<\/strong><\/p>\n<p>Syst\u00e9m pom\u016f\u017ee<\/p>\n<ul>\n<li>s hromadn\u00fdm vypo\u0159\u00e1d\u00e1n\u00edm p\u0159eplatk\u016f pohled\u00e1vek a z\u00e1vazk\u016f s jednoduch\u00fdm <strong>nastaven\u00edm Typu vypo\u0159\u00e1d\u00e1n\u00ed salda<\/strong>,<\/li>\n<li>vr\u00e1cen\u00edm p\u0159eplacen\u00fdch \u010d\u00e1stek a vytvo\u0159en\u00edm inverzn\u00edch doklad\u016f (k pohled\u00e1vk\u00e1m z\u00e1vazky a k z\u00e1vazk\u016fm pohled\u00e1vky), kdy\u017e si <strong>nastav\u00edte minim\u00e1ln\u00ed \u010d\u00e1stku p\u0159eplatku<\/strong>, kterou m\u00e1 \u0159e\u0161it jako z\u00e1vazek nebo pohled\u00e1vku,<\/li>\n<li>a se za\u00fa\u010dtov\u00e1n\u00edm p\u0159eplatk\u016f \u010di nedoplatk\u016f jako mimo\u0159\u00e1dn\u00fdch v\u00fdnos\u016f nebo n\u00e1klad\u016f na provozn\u00ed \u00fa\u010dty.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>S modulem <a href=\"https:\/\/money.cz\/vlastnosti\/ucetni-analyzy-s3\/\">\u00da\u010detn\u00ed anal\u00fdzy<\/a> v Money S3 zajist\u00edte sv\u00e9 \u00fa\u010detn\u00ed jednodu\u0161\u0161\u00ed a rychlej\u0161\u00ed \u010di\u0161t\u011bn\u00ed salda. P\u0159esv\u011bd\u010dte se o tom na vlastn\u00ed k\u016f\u017ei a vyzkou\u0161ejte <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">bezplatnou verzi Money S3<\/a>, kde si vytvo\u0159\u00edte zdarma 10 anal\u00fdz v\u010detn\u011b operativn\u00edho \u0159e\u0161en\u00ed saldokontn\u00edch z\u00e1pis\u016f.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Saldo v \u00fa\u010detnictv\u00ed ud\u00e1v\u00e1 v\u00fd\u0161i pohled\u00e1vky nebo z\u00e1vazku. Jde o tedy o rozd\u00edl dvou \u00fa\u010dt\u016f v rovnov\u00e1\u017en\u00e9m stavu, na kter\u00fdch se v \u00fa\u010detn\u00edm obdob\u00ed pohybovalo &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2336,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[196,58,202,113,129,99],"class_list":["post-2334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-jak-vybrat-ucetni-program","tag-money-s3","tag-podvojne-ucetnictvi","tag-ucetni-obdobi","tag-ucetni-zaverka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2334","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=2334"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2334\/revisions"}],"predecessor-version":[{"id":14476,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2334\/revisions\/14476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2336"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}