{"id":2417,"date":"2025-02-12T13:11:11","date_gmt":"2025-02-12T12:11:11","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/"},"modified":"2025-02-12T13:11:13","modified_gmt":"2025-02-12T12:11:13","slug":"co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/","title":{"rendered":"Veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed: co to je, kdo ho mus\u00ed v\u00e9st a jak\u00e9 m\u00e1 povinnosti"},"content":{"rendered":"<h2>Kdo vede podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>Podvojn\u00e9 \u00fa\u010detnictv\u00ed je povinn\u00e9 p\u0159edev\u0161\u00edm pro<strong> pr\u00e1vnick\u00e9 osoby<\/strong> \u2013 v podnik\u00e1n\u00ed se jedn\u00e1 zejm\u00e9na o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/spolecnost-s-rucenim-omezenym-jak-zalozit-s-r-o-krok-za-krokem\/\">spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm<\/a> a akciov\u00e9 spole\u010dnosti. Fyzick\u00e9 osoby a OSV\u010c vedou \u00fa\u010detnictv\u00ed hlavn\u011b v p\u0159\u00edpad\u011b, \u017ee za p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok jejich <strong>obrat p\u0159es\u00e1hl 25 milion\u016f K\u010d<\/strong>. Povinnost d\u00e1le plat\u00ed pro soukrom\u00e9 osoby, kter\u00e9 jsou zapsan\u00e9 v <strong>obchodn\u00edm rejst\u0159\u00edku<\/strong>.<\/p>\n<p>Krom\u011b toho mus\u00ed podle z\u00e1kona \u010d. 563\/1991 Sb. v\u00e9st \u00fa\u010detnictv\u00ed tak\u00e9 nap\u0159\u00edklad <strong>sv\u011b\u0159ensk\u00e9 a investi\u010dn\u00ed fondy<\/strong>, dru\u017estva, spole\u010denstv\u00ed vlastn\u00edk\u016f bytov\u00fdch jednotek, nest\u00e1tn\u00ed neziskov\u00e9 organizace (krom\u011b v\u00fdjimek) a <strong>organiza\u010dn\u00ed slo\u017eky st\u00e1tu<\/strong> jako obce, kraje \u010di vysok\u00e9 \u0161koly.<\/p>\n<p>Podvojn\u00e9 \u00fa\u010detnictv\u00ed ale <strong>OSV\u010c mohou v\u00e9st dobrovoln\u011b<\/strong>, i kdy\u017e jim to neukl\u00e1d\u00e1 z\u00e1kon. Pro n\u011bkter\u00e9 podnikatele to toti\u017e m\u016f\u017ee b\u00fdt p\u0159ehledn\u011bj\u0161\u00ed zp\u016fsob evidence.<\/p>\n<h2>Jak funguje podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>V \u00fa\u010detnictv\u00ed se v\u0161echny polo\u017eky zapisuj\u00ed takzvan\u00fdm podvojn\u00fdm zp\u016fsobem. Pou\u017e\u00edvaj\u00ed se dva \u00fa\u010dty \u2013 <strong>\u201eM\u00e1 d\u00e1ti\u201c na lev\u00e9 stran\u011b (MD) a \u201eDal\u201c (D) na stran\u011b prav\u00e9<\/strong>. Ka\u017ed\u00e1 polo\u017eka na jednom z t\u011bchto \u00fa\u010dt\u016f je sp\u00e1rovan\u00e1 s \u00fadajem na druh\u00e9m \u00fa\u010dtu.<\/p>\n<p>Koup\u00edte nap\u0159\u00edklad od dodavatele materi\u00e1ly. V \u00fa\u010detnictv\u00ed na stran\u011b M\u00e1 d\u00e1ti bude to, <strong>co vy z\u00edsk\u00e1te<\/strong> \u2013 v tomto p\u0159\u00edpad\u011b materi\u00e1l. Na stran\u011b <strong>Dal pak bude to, co mus\u00edte d\u00e1t vy.<\/strong> V tomto p\u0159\u00edpad\u011b to bude \u00fahrada, nap\u0159\u00edklad v\u00fddajov\u00fd pokladn\u00ed doklad \u010di str\u017een\u00ed pen\u011bz z \u00fa\u010dtu. Pokud naopak od v\u00e1s n\u011bkdo koup\u00ed zbo\u017e\u00ed, na stran\u011b M\u00e1 d\u00e1ti budete m\u00edt p\u0159\u00edjmov\u00fd pokladn\u00ed doklad a na stran\u011b Dal bude zbo\u017e\u00ed, kter\u00e9 jste prodali.<\/p>\n<p>U ka\u017ed\u00e9 polo\u017eky mus\u00edte uv\u00e9st, o <strong>jak\u00fd \u00fa\u010det se jedn\u00e1<\/strong>. V \u00fa\u010detnictv\u00ed m\u00e1 ka\u017ed\u00fd \u00fa\u010det svoje \u010d\u00edslo \u2013 nap\u0159\u00edklad \u00fa\u010det mzdov\u00e9 n\u00e1klady je 521, tr\u017eby za zbo\u017e\u00ed 604 a v\u00fdnosy z \u00farok\u016f 662. Polo\u017eky d\u00e1le zpravidla maj\u00ed slovn\u00ed popis, \u010d\u00e1stku, p\u0159\u00edpadn\u011b datum, I\u010c firmy a identifika\u010dn\u00ed k\u00f3d dokladu.<\/p>\n<p><span style=\"font-weight: 400\">\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  <\/span><\/p>\n<p>Samotn\u00e9 \u00fa\u010detnictv\u00ed vedete prost\u0159ednictv\u00edm n\u00e1sleduj\u00edc\u00edch dokument\u016f:<\/p>\n<ul>\n<li><strong>\u00fa\u010detn\u00ed den\u00edk<\/strong> s \u00fa\u010detn\u00edmi z\u00e1pisy v chronologick\u00e9m po\u0159ad\u00ed,<\/li>\n<li><strong>hlavn\u00ed knihu<\/strong> s \u00fa\u010detn\u00edmi z\u00e1pisy ve v\u011bcn\u00e9m, neboli systematick\u00e9m po\u0159ad\u00ed,<\/li>\n<li><strong>knihu analytick\u00fdch \u00fa\u010dt\u016f<\/strong>, kter\u00e9 slou\u017e\u00ed k detailn\u00edmu rozd\u011blen\u00ed tzv. syntetick\u00fdch \u00fa\u010dt\u016f,<\/li>\n<li><strong>a knihu podrozvahov\u00fdch \u00fa\u010dt\u016f<\/strong>, v n\u00ed\u017e najdete nap\u0159\u00edklad z\u00e1stavn\u00ed pr\u00e1va.<\/li>\n<\/ul>\n<p>V t\u011bchto knih\u00e1ch prim\u00e1rn\u011b sledujete stav a pohyb:<\/p>\n<ul>\n<li>aktiv (majetku firmy),<\/li>\n<li>pasiv (vlastn\u00ed kapit\u00e1l a pohled\u00e1vky firmy),<\/li>\n<li>n\u00e1klad\u016f a v\u00fdnos\u016f<\/li>\n<li>a v\u00fdsledek hospoda\u0159en\u00ed.<\/li>\n<\/ul>\n<p>TIP: P\u0159e\u010dt\u011bte si v\u0161e o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/\">z\u00e1kladech \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<figure id=\"attachment_5788\" aria-describedby=\"caption-attachment-5788\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-5788\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/08\/podvodne-ucetnictvi-3-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><figcaption id=\"caption-attachment-5788\" class=\"wp-caption-text\">V Money S3 pohodln\u011b zvl\u00e1dnete podvojn\u00e9 \u00fa\u010detnictv\u00ed i da\u0148ovou evidenci.<\/figcaption><\/figure>\n<h2>Da\u0148ov\u00e1 evidence a v\u00fddaje pau\u0161\u00e1lem<\/h2>\n<p>Da\u0148ovou evidenci vedou hlavn\u011b \u017eivnostn\u00edci a podnikatel\u00e9, na kter\u00e9 se nevztahuje <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvc-ucetnictvi-danova-evidence-nebo\/\">povinnost m\u00edt \u00fa\u010detnictv\u00ed<\/a>. Da\u0148ov\u00e9 evidenci se d\u0159\u00edve \u0159\u00edkalo <strong>\u201ejednoduch\u00e9 \u00fa\u010detnictv\u00ed\u201c <\/strong>(nyn\u00ed se tento term\u00edn ofici\u00e1ln\u011b pou\u017e\u00edv\u00e1 pro zp\u016fsob, kter\u00fdm vedou sv\u00e9 \u00fa\u010detnictv\u00ed spolky). Sta\u010d\u00ed v\u00e1m v n\u011bm p\u0159ehled o <strong>p\u0159\u00edjmech a v\u00fddaj\u00edch<\/strong> v pen\u011b\u017en\u00edm den\u00edku a <strong>kniha pohled\u00e1vek a z\u00e1vazk\u016f<\/strong>. Da\u0148ovou evidenci ka\u017ed\u00fd rok vyk\u00e1\u017eete v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Je\u0161t\u011b jednodu\u0161\u0161\u00ed variantou pro OSV\u010c je ale veden\u00ed <strong>v\u00fddaj\u016f formou pau\u0161\u00e1lu<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b evidujete hlavn\u011b doklady o sv\u00fdch p\u0159\u00edjmech (nap\u0159. faktury), kter\u00e9 ovliv\u0148uj\u00ed v\u00fdpo\u010det z\u00e1kladu dan\u011b.<\/p>\n<div class=\"info-box\">P\u0159e\u010dtete si na na\u0161em blogu detailn\u00ed \u010dl\u00e1nek o tom, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-na-danovou-evidenci-zdarma\/\">jak funguje da\u0148ov\u00e1 evidence<\/a>, jak\u00e9 dal\u0161\u00ed knihy m\u016f\u017eete v da\u0148ov\u00e9 evidenci vyu\u017e\u00edt a jak <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">v\u00e9st da\u0148ovou evidenci i zdarma<\/a>.<\/div>\n<h2>Jakou formu mus\u00ed m\u00edt podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>Zat\u00edmco da\u0148ovou evidenci jde v\u00e9st i v excelov\u00e9 tabulce, u podvojn\u00e9ho \u00fa\u010detnictv\u00ed doru\u010dujeme zvolit <strong>specializovan\u00fd \u00fa\u010detn\u00ed program a <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">program na veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/a><\/strong>. V n\u011bm najdete p\u0159ehledn\u011b v\u0161echny knihy a p\u0159ehledy, vytisknete si jednotliv\u00e9 sestavy, a pokud naraz\u00edte na chybu, snadno ji <strong>dohled\u00e1te a oprav\u00edte<\/strong>.<\/p>\n<p>\u00da\u010detn\u00ed software nav\u00edc zpravidla nab\u00edz\u00ed celou \u0159adu dal\u0161\u00edch funkc\u00ed, kter\u00fdmi pokryjete dal\u0161\u00ed \u010d\u00e1sti <strong>firemn\u00ed administrativy <\/strong>jako t\u0159eba:<\/p>\n<ul>\n<li>mzdy a personalistika,<\/li>\n<li>spr\u00e1va sklad\u016f,<\/li>\n<li><a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-s3\/\">kniha j\u00edzd a majetku<\/a>,<\/li>\n<li>\u010di adres\u00e1\u0159.<\/li>\n<\/ul>\n<div class=\"info-box\">Vyzkou\u0161ejte si zdarma kompletn\u00ed a p\u0159ehledn\u00e9 veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed i <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">da\u0148ovou evidenci<\/a> v Money S3. Pokud v\u00e1s zaj\u00edmaj\u00ed dal\u0161\u00ed informace, zavolejte n\u00e1m na bezplatnou linku 549 522 511 nebo napi\u0161te na obchod@money.cz.<\/div>\n<div>\n<p class=\"p1\"><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kdo vede podvojn\u00e9 \u00fa\u010detnictv\u00ed Podvojn\u00e9 \u00fa\u010detnictv\u00ed je povinn\u00e9 p\u0159edev\u0161\u00edm pro pr\u00e1vnick\u00e9 osoby \u2013 v podnik\u00e1n\u00ed se jedn\u00e1 zejm\u00e9na o spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm a akciov\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2419,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35,387],"tags":[372,100,52,234,136,99,378],"class_list":["post-2417","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","category-vse-co-potrebujete-vedet-o-money-s3","tag-funkce-ucetniho-programu","tag-obrat","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-osvc","tag-s-r-o","tag-ucetnictvi","tag-ucetnictvi-a-danove-evidence-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2417","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=2417"}],"version-history":[{"count":12,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2417\/revisions"}],"predecessor-version":[{"id":13331,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2417\/revisions\/13331"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2419"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}