{"id":3806,"date":"2025-02-12T13:09:43","date_gmt":"2025-02-12T12:09:43","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho-2\/"},"modified":"2025-02-12T13:09:46","modified_gmt":"2025-02-12T12:09:46","slug":"jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/","title":{"rendered":"Jednoduch\u00e9 \u00fa\u010detnictv\u00ed: jak na jeho veden\u00ed a zpracov\u00e1n\u00ed?"},"content":{"rendered":"<h2>Co je to jednoduch\u00e9 \u00fa\u010detnictv\u00ed?<\/h2>\n<p><strong>Jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/strong> je oproti klasick\u00e9mu <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">podvojn\u00e9mu \u00fa\u010detnictv\u00ed<\/a> v\u00fdrazn\u011b jednodu\u0161\u0161\u00ed zp\u016fsob, jak v\u00e9st <strong>p\u0159ehled o p\u0159\u00edjmech<\/strong>, v\u00fddaj\u00edch a dal\u0161\u00edch \u00fa\u010detn\u00edch z\u00e1znamech. Je ur\u010den\u00e9 p\u0159ev\u00e1\u017en\u011b pro neziskov\u00e9 organizace. Sta\u010d\u00ed p\u0159i n\u011bm spravovat <strong>z\u00e1kladn\u00ed \u00fa\u010detn\u00ed knihy<\/strong> a na konci roku zaslat p\u0159ehled <strong>rejst\u0159\u00edkov\u00e9mu soudu<\/strong>.<\/p>\n<h2>Kdo m\u016f\u017ee v\u00e9st jednoduch\u00e9 \u00fa\u010detnictv\u00ed?<\/h2>\n<p>S jednoduch\u00fdm \u00fa\u010detnictv\u00edm to nen\u00ed tak jednoduch\u00e9, jak se zd\u00e1. Tedy alespo\u0148 co se t\u00fd\u010de historie tohoto pojmu. Jednoduch\u00e9 \u00fa\u010detnictv\u00ed p\u016fvodn\u011b slou\u017eilo <strong>\u017eivnostn\u00edk\u016fm<\/strong> k zaznamen\u00e1n\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f. M\u011blo to pro n\u011b b\u00fdt uleh\u010den\u00ed oproti klasick\u00e9mu \u00fa\u010detnictv\u00ed.<\/p>\n<p>V roce 2004 ale <strong>jednoduch\u00e9 \u00fa\u010detnictv\u00ed skon\u010dilo<\/strong> a pro \u017eivnostn\u00edky ho nahradila <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">da\u0148ov\u00e1 evidence<\/a>. Ned\u00e1vno jednoduch\u00e9 \u00fa\u010detnictv\u00ed vl\u00e1da sice znovu obnovila, ale tentokr\u00e1t <strong>pro naprosto jin\u00e9 u\u017eivatele ne\u017e p\u0159edt\u00edm<\/strong>. Pro \u017eivnostn\u00edky neboli OSV\u010c u\u017e tedy neplat\u00ed.<\/p>\n<p><strong>Od roku 2016<\/strong> mohou jednoduch\u00e9 \u00fa\u010detnictv\u00ed pou\u017e\u00edvat p\u0159ev\u00e1\u017en\u011b <strong>neziskov\u00e9 organizace<\/strong>, a to:<\/p>\n<ul>\n<li>spolky,<\/li>\n<li>odborov\u00e9 organizace,<\/li>\n<li>organizace zam\u011bstnavatel\u016f,<\/li>\n<li>c\u00edrkevn\u00ed organizace a n\u00e1bo\u017eensk\u00e9 spole\u010dnosti,<\/li>\n<li>honebn\u00ed spole\u010denstva.<\/li>\n<\/ul>\n<p>Z\u00e1rove\u0148 p\u0159itom tyto subjekty mus\u00ed spl\u0148ovat t\u0159i podm\u00ednky:<\/p>\n<ul>\n<li><strong>nesm\u011bj\u00ed b\u00fdt pl\u00e1tcem DPH<\/strong>,<\/li>\n<li><strong>p\u0159\u00edjmy<\/strong> za posledn\u00ed uzav\u0159en\u00e9 obdob\u00ed nep\u0159es\u00e1hly <strong>3 miliony K\u010d<\/strong> (mimo\u0159\u00e1dn\u00e9 p\u0159\u00edjmy se sem nezapo\u010d\u00edt\u00e1vaj\u00ed),<\/li>\n<li><strong>hodnota jejich majetku<\/strong> nep\u0159esahuje <strong>3 miliony K\u010d<\/strong> (op\u011bt sem nepat\u0159\u00ed mimo\u0159\u00e1dn\u00e9 pohled\u00e1vky a \u00fahrady).<\/li>\n<\/ul>\n<h2>Jak v\u00e9st jednoduch\u00e9 \u00fa\u010detnictv\u00ed?<\/h2>\n<p>Mezi z\u00e1kladn\u00ed \u00fa\u010detn\u00ed knihu jednoduch\u00e9ho \u00fa\u010detnictv\u00ed pat\u0159\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-to-penezni-denik-a-jak-ho-vyplnit\/\"><strong>pen\u011b\u017en\u00ed den\u00edk<\/strong><\/a>. Tam zaznamen\u00e1te p\u0159\u00edjmy a v\u00fddaje financ\u00ed na \u00fa\u010dt\u011b i v pokladn\u011b.<\/p>\n<p>V\u00e9st mus\u00edte tak\u00e9 <strong>knihu pohled\u00e1vek a z\u00e1vazk\u016f<\/strong>, kde si zapisujete, kdo v\u00e1m kolik dlu\u017e\u00ed a kolik vy dlu\u017e\u00edte jemu. Dal\u0161\u00ed pomocn\u00e9 knihy o majetku vyu\u017eijete podle pot\u0159eby, nap\u0159\u00edklad <strong>knihu z\u00e1sob, knihu dlouhodob\u00e9ho majetku, knihu cenin<\/strong> apod. Pokud n\u011bkoho zam\u011bstn\u00e1v\u00e1te, m\u011bli byste tak\u00e9 spravovat <strong>mzdovou agendu<\/strong>. V\u00e9st jednoduch\u00e9 \u00fa\u010detnictv\u00ed m\u016f\u017eete i v na\u0161em p\u0159ehledn\u00e9m <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00edm syst\u00e9mu Money S3<\/a>. Vyzkou\u0161ejte si veden\u00ed <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">jednoduch\u00e9 \u00fa\u010detnictv\u00ed zdarma<\/a>, kter\u00fd obsahuje <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">modul pro da\u0148ovou evidenci<\/a>.<\/p>\n<p>V\u00e1\u0161 \u00fa\u010detn\u00ed rok bude za\u010d\u00ednat a kon\u010dit stejn\u011b jako kalend\u00e1\u0159n\u00ed rok. Do 6 m\u011bs\u00edc\u016f po jeho skon\u010den\u00ed mus\u00edte sestavit <strong>p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch a p\u0159ehled o majetku a z\u00e1vazc\u00edch<\/strong>. M\u00e1te p\u0159itom povinnost zve\u0159ejnit jenom druh\u00fd z t\u011bchto p\u0159ehled\u016f.<\/p>\n<p>P\u0159ehled o majetku a z\u00e1vazc\u00edch zve\u0159ejn\u00edte <strong>zasl\u00e1n\u00edm va\u0161emu obvodn\u00edmu rejst\u0159\u00edkov\u00e9mu soudu<\/strong> na CD. V p\u0159\u00edpad\u011b, \u017ee m\u00e1te elektronick\u00fd podpis, zva\u017ete doru\u010den\u00ed e-mailem, datovou schr\u00e1nkou nebo ho odevzdejte <a href=\"https:\/\/or.justice.cz\/ias\/ui\/podani\" target=\"_blank\" rel=\"noopener noreferrer\">on-line<\/a>. Rejst\u0159\u00edkov\u00fd soud ho pak zalo\u017e\u00ed do Sb\u00edrky listin. Pokud elektronick\u00fd podpis nem\u00e1te, m\u016f\u017eete si jej opat\u0159it prost\u0159ednictv\u00edm webu <a href=\"https:\/\/www.elektronickypodpis.cz\" target=\"_blank\" rel=\"noopener noreferrer\">elektronickypodpis.cz<\/a>, nebo nap\u0159\u00edmo p\u0159es n\u011bkterou z akreditovan\u00fdch certifika\u010dn\u00edch autorit.<\/p>\n<h2>Co kdy\u017e na jednoduch\u00e9 \u00fa\u010detnictv\u00ed nem\u00e1te n\u00e1rok?<\/h2>\n<p>OSV\u010c pou\u017e\u00edvaj\u00ed <strong>da\u0148ovou evidenci<\/strong>, tedy p\u0159ehled o skute\u010dn\u00fdch v\u00fddaj\u00edch a p\u0159\u00edjmech. Da\u0148ovou evidenci ka\u017edoro\u010dn\u011b vyk\u00e1\u017eete v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, pokud tedy v\u00fddaje neode\u010d\u00edt\u00e1te <strong>pau\u0161\u00e1ln\u011b<\/strong>, co\u017e je v\u00fdrazn\u011b jednodu\u0161\u0161\u00ed. Da\u0148ovou evidenci sm\u00edte v\u00e9st jen p\u0159i obratu do 25 milion\u016f ro\u010dn\u011b.<\/p>\n<p>Osoby s obratem nad 25 milion\u016f K\u010d a pr\u00e1vnick\u00e9 osoby mus\u00ed v\u00e9st <strong>\u00fa\u010detnictv\u00ed<\/strong>. Na rozd\u00edl od jednoduch\u00e9ho \u00fa\u010detnictv\u00ed a da\u0148ov\u00e9 evidence je klasick\u00e9 \u00fa\u010detnictv\u00ed v\u00fdrazn\u011b komplikovan\u011bj\u0161\u00ed.<\/p>\n<p>Je takzvan\u011b podvojn\u00e9, mus\u00ed se p\u0159i n\u011bm toti\u017e spravovat dva \u00fa\u010dty: pro <strong>\u201em\u00e1 d\u00e1ti\u201d a \u201edal\u201d<\/strong>. Ka\u017ed\u00e1 polo\u017eka na jednom \u00fa\u010dtu je tedy sp\u00e1rovan\u00e1 s polo\u017ekou na jin\u00e9m \u00fa\u010dtu. Nav\u00edc se p\u0159i n\u011bm zaznamen\u00e1v\u00e1 v\u00edce \u00fadaj\u016f, t\u0159eba i v\u00fdsledek hospoda\u0159en\u00ed.<\/p>\n<h2>Zn\u00e1te z\u00e1kladn\u00ed \u00fa\u010detn\u00ed pojmy?<\/h2>\n<p>Smyslem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/a> je p\u00edsemn\u00e9 zaznamen\u00e1v\u00e1n\u00ed informac\u00ed o tom, co se v podniku d\u011bje z finan\u010dn\u00edho hlediska.<\/p>\n<p>\u00da\u010dtuje se o:<\/p>\n<ul>\n<li><strong>aktivech <\/strong>(stavu a pohybu majetku),\u00a0<\/li>\n<li><strong>pasivech<\/strong> (zdroj\u00edch majetku, kter\u00e9 \u0159\u00edkaj\u00ed, \u010d\u00edm se majetek financuje),\u00a0<\/li>\n<li><strong>n\u00e1kladech a v\u00fdnosech,<\/strong><\/li>\n<li>a v\u00fdsledku hospoda\u0159en\u00ed.<\/li>\n<\/ul>\n<p>S veden\u00edm \u00fa\u010detnictv\u00ed je spjato n\u011bkolik d\u016fle\u017eit\u00fdch pojm\u016f, kter\u00e9 vych\u00e1zej\u00ed ze z\u00e1kona o \u00fa\u010detnictv\u00ed:<\/p>\n<ul>\n<li><strong>\u00da\u010detn\u00ed obdob\u00ed<\/strong> \u2013 jedn\u00e1 se o nep\u0159etr\u017eit\u011b po sob\u011b jdouc\u00edch 12 m\u011bs\u00edc\u016f. \u00da\u010detn\u00ed obdob\u00ed se m\u016f\u017ee shodovat s kalend\u00e1\u0159n\u00edm rokem. Nemus\u00ed to tak ale b\u00fdt v\u017edy \u2013 pokud nap\u0159. firma vznik\u00e1 a za\u010d\u00edn\u00e1 v\u00e9st \u00fa\u010detnictv\u00ed a\u017e v pr\u016fb\u011bhu roku, mluv\u00edme o hospod\u00e1\u0159sk\u00e9m roku. Ten za\u010d\u00edn\u00e1 jak\u00fdkoliv jin\u00fd prvn\u00ed den v m\u011bs\u00edci ne\u017e 1. ledna.<\/li>\n<\/ul>\n<ul>\n<li><strong>\u00da\u010detn\u00ed jednotka <\/strong>\u2013 subjekt, kter\u00fd vede \u00fa\u010detnictv\u00ed ve stanoven\u00e9m rozsahu. M\u016f\u017ee se jednat o fyzickou osobu i pr\u00e1vnickou osobu.<br \/>Z\u00e1kon o \u00fa\u010detnictv\u00ed rozli\u0161uje \u010dty\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">kategorie \u00fa\u010detn\u00edch jednotek<\/a>:\n<ul>\n<li>mikro,<\/li>\n<li>mal\u00e9,<\/li>\n<li>st\u0159edn\u00ed,<\/li>\n<li>velk\u00e9.<\/li>\n<\/ul>\n<p>Ka\u017ed\u00e1 kategorie se vyzna\u010duje rozd\u00edln\u00fdmi povinnostmi, kter\u00e9 se t\u00fdkaj\u00ed rozsahu veden\u00ed \u00fa\u010detnictv\u00ed a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a>, povinnosti ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem, sestaven\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vy apod.<br \/>Pro za\u0159azen\u00ed \u00fa\u010detn\u00ed jednotky do p\u0159\u00edslu\u0161n\u00e9 kategorie mus\u00edte zn\u00e1t sv\u016fj obrat, velikost aktiv a pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\"><strong>\u00da\u010detn\u00ed doklady<\/strong><\/a> \u2013 pr\u016fkazn\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy o hospod\u00e1\u0159sk\u00fdch operac\u00edch \u00fa\u010detn\u00ed jednotky. Bez nich by nebylo mo\u017en\u00e9 zaznamen\u00e1vat z\u00e1pisy (tedy v\u00e9st \u00fa\u010detnictv\u00ed). Nej\u010dast\u011bj\u0161\u00edmi doklady jsou pokladn\u00ed doklady, p\u0159ijat\u00e9 a vydan\u00e9 faktury, bankovn\u00ed v\u00fdpisy a vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklady (p\u0159\u00edjemka a v\u00fddejka, z\u00fa\u010dtovac\u00ed listina mezd).<\/li>\n<\/ul>\n<h3>\u00da\u010detn\u00ed z\u00e1v\u011brka<\/h3>\n<p><strong>\u00da\u010detn\u00ed z\u00e1v\u011brka<\/strong> se sestavuje k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed a obsahuje soubor finan\u010dn\u00edch v\u00fdkaz\u016f, jejich\u017e po\u010det se li\u0161\u00ed v z\u00e1vislosti na tom, do jak\u00e9 kategorie \u00fa\u010detn\u00ed jednotka spad\u00e1.\u00a0<\/p>\n<p>Prvn\u00ed t\u0159i z n\u00e1sleduj\u00edc\u00edch v\u00fdkaz\u016f jsou povinn\u00e9 pro v\u0161echny \u00fa\u010detn\u00ed jednotky:<\/p>\n<ul>\n<li><strong>Rozvaha,<\/strong><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-vykaz-zisku-a-ztraty\/\">V\u00fdkaz zisku a ztr\u00e1ty<\/a> (neboli v\u00fdsledovka),<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-priloha\/\">P\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/a>,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/sestaveni-prehledu-o-peneznich-tocich-a-prehledu-o-zmenach-vlastniho-kapitalu\/\">P\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch<\/a> (cash flow),<\/li>\n<li>P\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/li>\n<\/ul>\n<h3>Rozvaha (bilance)<\/h3>\n<p>Rozvaha je <strong>statick\u00fd v\u00fdkaz<\/strong>, kter\u00fd zachycuje p\u0159ehled o finan\u010dn\u00ed pozici \u00fa\u010detn\u00ed jednotky k ur\u010dit\u00e9mu dni. Smyslem v\u00fdkazu je poskytnout informace o majetku \u00fa\u010detn\u00ed jednotky podle jeho struktury a zdroj\u016f financov\u00e1n\u00ed.\u00a0<\/p>\n<p>Na levou stranu rozvahy se zapisuje majetek (aktiva):<\/p>\n<ul>\n<li>dlouhodob\u00fd hmotn\u00fd majetek \u2013 nap\u0159. stroje, automobily, budovy, pozemky,<\/li>\n<li>dlouhodob\u00fd nehmotn\u00fd majetek \u2013 nap\u0159. software, licence,<\/li>\n<li>dlouhodob\u00fd finan\u010dn\u00ed majetek \u2013 nap\u0159. dlouhodob\u00e9 cenn\u00e9 pap\u00edry,<\/li>\n<li>ob\u011b\u017en\u00fd majetek \u2013 nap\u0159. z\u00e1soby (zbo\u017e\u00ed, materi\u00e1l, v\u00fdrobky) kr\u00e1tkodob\u00e9 pohled\u00e1vky a pen\u011b\u017en\u00ed prost\u0159edky (v hotovosti i na \u00fa\u010dtech).<\/li>\n<\/ul>\n<p>Na prav\u00e9 stran\u011b se zachycuj\u00ed zdroje financov\u00e1n\u00ed majetku (pasiva):<\/p>\n<ul>\n<li>vlastn\u00ed zdroje \u2013 nap\u0159. z\u00e1kladn\u00ed kapit\u00e1l, v\u00fdsledek hospoda\u0159en\u00ed, fondy,<\/li>\n<li>ciz\u00ed zdroje \u2013 nap\u0159. z\u00e1vazky v\u016f\u010di dodavatel\u016fm \u010di st\u00e1tu, \u00fav\u011bry, vytvo\u0159en\u00e9 rezervy.<\/li>\n<\/ul>\n<h3>V\u00fdkaz zisku a ztr\u00e1t (v\u00fdsledovka)<\/h3>\n<p>V\u00fdkaz zisku a ztr\u00e1t pod\u00e1v\u00e1 p\u0159ehled o v\u00fdsledku hospoda\u0159en\u00ed, kter\u00e9ho \u00fa\u010detn\u00ed jednotka dos\u00e1hla za vybran\u00e9 obdob\u00ed, v \u010dlen\u011bn\u00ed dle n\u00e1klad\u016f a v\u00fdnos\u016f. V\u00fdsledek hospoda\u0159en\u00ed zjist\u00edte ode\u010dten\u00edm celkov\u00fdch v\u00fdnos\u016f od celkov\u00fdch n\u00e1klad\u016f za dan\u00e9 \u00fa\u010detn\u00ed obdob\u00ed.<\/p>\n<p>Jestli\u017ee tento rozd\u00edl vyjde kladn\u00fd (tedy v\u00fdnosy jsou vy\u0161\u0161\u00ed ne\u017e n\u00e1klady), pak dosahujete zisku. Pokud jsou v\u00fdnosy ni\u017e\u0161\u00ed ne\u017e n\u00e1klady, potom jste ve ztr\u00e1t\u011b.<\/p>\n<h3>P\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/h3>\n<p>Bl\u00ed\u017ee specifikuje pou\u017e\u00edvan\u00e9 \u00fa\u010detn\u00ed metody, obecn\u00e9 \u00fa\u010detn\u00ed z\u00e1sady, <a href=\"https:\/\/www.altaxo.cz\/provoz-firmy\/ucetnictvi-a-dane\/danova-evidence\/ocenovani-dlouhodobeho-hmotneho-majetku\" target=\"_blank\" rel=\"noopener\">zp\u016fsoby oce\u0148ov\u00e1n\u00ed<\/a> a dopl\u0148uj\u00edc\u00ed \u00fadaje k rozvaze a v\u00fdsledovce. Nap\u0159. obsahuje vy\u010d\u00edslen\u00ed pohled\u00e1vek a z\u00e1vazk\u016f po lh\u016ft\u011b splatnosti, dom\u011brky dan\u011b z p\u0159\u00edjm\u016f za uplynul\u00e1 obdob\u00ed, dlouhodob\u00e9 bankovn\u00ed \u00fav\u011bry apod.<\/p>\n<div class=\"banner-full-width\">\n\t\t\t<img decoding=\"async\" src=\"https:\/\/money.cz\/wp-content\/themes\/money-blog\/inc\/assets\/img\/banner-mockup.png\" alt=\"Vyzkou\u0161ejte Money S3\">\n\t\t\t<div class=\"banner-text\">\n\t\t\t\t<h3>Vyzkou\u0161ejte si \u00fa\u010detn\u00ed <br \/>program Money S3<\/h3>\n\t\t\t\t<p>Zdarma se v\u0161emi funkcemi<\/p>\n\t\t\t<\/div>\n\t\t\t<div>\n\t\t\t\t<a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\" target=\"_blank\">Vyzkou\u0161et zdarma<\/a>\n\t\t\t<\/div>\n\t\t<\/div>\n<h2>Jak si v\u00e9st \u00fa\u010detnictv\u00ed?<\/h2>\n<p>\u00da\u010detn\u00ed jednotky vedouc\u00ed \u00fa\u010detnictv\u00ed v pln\u00e9m rozsahu, maj\u00ed povinnost v\u00e9st:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-denik-a-hlavni-kniha-k-cemu-jsou-a-co-musi-obsahovat\/\"><strong>\u00fa\u010detn\u00ed den\u00edk<\/strong><\/a> (\u00fa\u010detn\u00ed z\u00e1pisy jsou v n\u011bm uspo\u0159\u00e1dan\u00e9 chronologicky),<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-denik-a-hlavni-kniha-k-cemu-jsou-a-co-musi-obsahovat\/\"><strong>hlavn\u00ed knihu<\/strong><\/a> (\u00fa\u010detn\u00ed z\u00e1pisy jsou v n\u00ed uspo\u0159\u00e1d\u00e1ny v\u011bcn\u011b, tzn. systematicky),<\/li>\n<li><strong>knihu analytick\u00fdch \u00fa\u010dt\u016f<\/strong> (analytick\u00e9 \u00fa\u010dty slou\u017e\u00ed k podrobn\u00e9mu \u010dlen\u011bn\u00ed syntetick\u00fdch \u00fa\u010dt\u016f, ale jejich pou\u017e\u00edv\u00e1n\u00ed nen\u00ed povinn\u00e9),<\/li>\n<li><strong>a knihu podrozvahov\u00fdch \u00fa\u010dt\u016f<\/strong> (v n\u00ed se uv\u00e1d\u011bj\u00ed \u00fa\u010detn\u00ed z\u00e1pisy, kter\u00e9 nenajdete v den\u00edku ani hlavn\u00ed knize \u2013 nap\u0159. z\u00e1stavn\u00ed pr\u00e1va).<\/li>\n<\/ul>\n<p>\u00da\u010detnictv\u00ed ve zjednodu\u0161en\u00e9m rozsahu nevy\u017eaduje veden\u00ed knihy analytick\u00fdch a podrozvahov\u00fdch \u00fa\u010dt\u016f.<\/p>\n<p><strong>Syntetick\u00e9 \u00fa\u010dty<\/strong> vypl\u00fdvaj\u00ed z \u00fa\u010dtov\u00e9 osnovy a \u00fa\u010dtov\u00e9ho rozvrhu. B\u011b\u017en\u011b se pou\u017e\u00edvaj\u00ed pro standardn\u00ed za\u00fa\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f dle z\u00e1kona. N\u011bkdy ale syntetick\u00e9 \u00fa\u010dty nesta\u010d\u00ed. Pokud vedete pokladnu v K\u010d i EUR, m\u016f\u017eete syntetick\u00fd \u00fa\u010det 211\u00a0 \u2013 Pokladna rozd\u011blit na dva analytick\u00e9 \u00fa\u010dty:<\/p>\n<p>211.001 (troj\u010d\u00edsl\u00ed za ozna\u010den\u00edm \u00fa\u010dtu 211 zvolte libovoln\u00e9)\u00a0 \u2013 Pokladna v K\u010d<br \/>211.002\u00a0 \u2013 Pokladna v EUR<\/p>\n<p>\u00da\u010dtov\u00e1n\u00ed o aktivech (A), pasivech (P), n\u00e1kladech (N) a v\u00fdnosech (V) se prov\u00e1d\u00ed pomoc\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-ucetni-osnova-a-jak-s-ni-pracovat-v-ucetnim-programu-i-bez-nej\/\" target=\"_blank\" rel=\"noopener\">sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy<\/a>, kter\u00e1 stanovuje uspo\u0159\u00e1d\u00e1n\u00ed a ozna\u010den\u00ed \u00fa\u010dtov\u00fdch t\u0159\u00edd, \u00fa\u010dtov\u00fdch skupin a syntetick\u00fdch \u00fa\u010dt\u016f. Na z\u00e1klad\u011b \u00fa\u010detn\u00ed osnovy si \u00fa\u010detn\u00ed jednotka sestav\u00ed sv\u016fj <strong>\u00fa\u010detn\u00ed rozvrh<\/strong> (tj. seznam \u00fa\u010dt\u016f, kter\u00e9 bude pou\u017e\u00edvat p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed).<\/p>\n<p>Ka\u017edou operaci, kter\u00e1 v podniku prob\u011bhne, mus\u00edte zaznamenat na dvou souvzta\u017en\u00fdch \u00fa\u010dtech ve stejn\u00e9 \u010d\u00e1stce. Ka\u017ed\u00fd \u00fa\u010det obsahuje stranu MD (m\u00e1 d\u00e1ti) a D (dal). <strong>Rozvahov\u00e9 \u00fa\u010dty<\/strong> se d\u00e1le \u010dlen\u00ed na<strong> aktivn\u00ed a pasivn\u00ed<\/strong>.\u00a0<\/p>\n<p>U aktivn\u00edch \u00fa\u010dt\u016f se po\u010d\u00e1te\u010dn\u00ed stav a p\u0159\u00edr\u016fstky zapisuj\u00ed na stranu MD a \u00fabytky na stranu D. U pasivn\u00edch \u00fa\u010dt\u016f to funguje p\u0159esn\u011b naopak \u2013 tj. po\u010d\u00e1te\u010dn\u00ed stav a p\u0159\u00edr\u016fstky se zachycuj\u00ed na stran\u011b D a \u00fabytky na stran\u011b MD.<\/p>\n<h3>Rozvahov\u00e9 \u00fa\u010dty<\/h3>\n<p>Na rozvahov\u00fdch \u00fa\u010dtech se m\u016f\u017eete potkat s t\u011bmito typy z\u00e1pis\u016f:<\/p>\n<ul>\n<li><strong>p\u0159\u00edr\u016fstek aktiv a p\u0159\u00edr\u016fstek pasiv<\/strong><br \/>nakoup\u00edte zbo\u017e\u00ed na fakturu \u2013 zv\u00fd\u0161\u00ed se z\u00e1soby (+A) a dojde k n\u00e1r\u016fstu z\u00e1vazk\u016f (+P)<\/li>\n<li><strong>\u00fabytek aktiv a \u00fabytek pasiv<br \/><\/strong>z \u00fa\u010dtu uhrad\u00edte fakturu za n\u00e1kup zbo\u017e\u00ed \u2013 tzn. sn\u00ed\u017e\u00ed se stav pen\u011bz na bankovn\u00edm \u00fa\u010dt\u011b (-A) a sn\u00ed\u017e\u00ed se tak\u00e9 z\u00e1vazky za dodavateli (-P)<\/li>\n<li><strong>p\u0159\u00edr\u016fstek a \u00fabytek aktiv<\/strong><br \/>nakoup\u00edte zbo\u017e\u00ed v hotovosti, kdy dojde k p\u0159\u00edr\u016fstku zbo\u017e\u00ed na sklad\u011b (+A) a k \u00fabytku pen\u011bz v pokladn\u011b (-A)<\/li>\n<li><strong>p\u0159\u00edr\u016fstek a \u00fabytek pasiv<\/strong><br \/>p\u0159ijatou fakturu od dodavatele uhrad\u00edte z bankovn\u00edho \u00fav\u011bru \u2013 sn\u00ed\u017e\u00ed se z\u00e1vazek v\u016f\u010di dodavateli (P-) a z\u00e1rove\u0148 dojde k \u010derp\u00e1n\u00ed \u00fav\u011bru (tedy p\u0159\u00edr\u016fstku dluhu v\u016f\u010di bance) (P+)<\/li>\n<\/ul>\n<p>\u00da\u010dtuje se i na <strong>v\u00fdsledkov\u00e9 \u00fa\u010dty<\/strong>. \u010clen\u00edme je na <strong>n\u00e1kladov\u00e9 a v\u00fdnosov\u00e9<\/strong>. Narozd\u00edl od rozvahov\u00fdch \u00fa\u010dt\u016f v\u0161ak nemaj\u00ed po\u010d\u00e1te\u010dn\u00ed stav. N\u00e1klady se zaznamen\u00e1vaj\u00ed na stran\u011b MD a v\u00fdnosy na stran\u011b D. Pro lep\u0161\u00ed p\u0159edstavu si uve\u010fme p\u00e1r p\u0159\u00edklad\u016f:<\/p>\n<ul>\n<li>faktura za prodej zbo\u017e\u00ed se za\u00fa\u010dtuje jako p\u0159\u00edr\u016fstek tr\u017eeb (T+) a p\u0159\u00edr\u016fstek pohled\u00e1vek za odb\u011brateli (A+)<\/li>\n<li>mzdy zam\u011bstnanc\u016f se zachyt\u00ed jako p\u0159\u00edr\u016fstek mzdov\u00fdch n\u00e1klad\u016f (N+) a p\u0159\u00edr\u016fstek z\u00e1vazk\u016f v\u016f\u010di zam\u011bstnanc\u016fm (P-)<\/li>\n<li>faktura za spot\u0159ebovanou energii zv\u00fd\u0161\u00ed n\u00e1klady (N+) a rovn\u011b\u017e zv\u00fd\u0161\u00ed z\u00e1vazky v\u016f\u010di dodavatel\u016fm energie (P+)<\/li>\n<\/ul>\n<h2>Kdo vede \u00fa\u010detnictv\u00ed?<\/h2>\n<p>Podvojn\u00e9 \u00fa\u010detnictv\u00ed se m\u016f\u017eete nau\u010dit z rekvalifika\u010dn\u00edch kurz\u016f, samostudiem knih \u010di online kurz\u016f. Vyzkou\u0161et m\u016f\u017eete <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">program na podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a>. Uv\u011bdomte si ale, \u017ee samotn\u00e1 znalost \u00fa\u010detn\u00edch z\u00e1konitost\u00ed v\u00e1m sta\u010dit nebude. D\u016fle\u017eit\u00e9 je tak\u00e9, abyste ovl\u00e1dali<strong> zpracov\u00e1n\u00ed mezd \u010di problematiku DPH<\/strong> (u pl\u00e1tc\u016f DPH). Krom\u011b toho je pot\u0159eba <strong>neust\u00e1le sledovat zm\u011bny<\/strong> v p\u0159edpisech upravuj\u00edc\u00ed \u00fa\u010detnictv\u00ed a dan\u011b.<\/p>\n<p>Zva\u017ete tak\u00e9 n\u00e1ro\u010dnost samotn\u00e9 investice do <a href=\"https:\/\/money.cz\">\u00fa\u010detn\u00edho softwaru<\/a>, kter\u00e1 z\u00e1vis\u00ed na po\u010dtu ud\u011blen\u00fdch licenc\u00ed i modulech (nap\u0159. skladov\u00fdch) pot\u0159ebn\u00fdch pro v\u00e1\u0161 typ podnik\u00e1n\u00ed. Pokud s \u00fa\u010detnictv\u00edm za\u010d\u00edn\u00e1te, rozhodn\u011b doporu\u010dujeme<strong> vyu\u017e\u00edt kontroly pov\u011b\u0159enou osobou<\/strong>.<\/p>\n<p>Pokud si na kompletn\u00ed veden\u00ed \u00fa\u010detnictv\u00ed sami netrouf\u00e1te, p\u0159ijm\u011bte kvalifikovanou \u00fa\u010detn\u00ed nebo zva\u017ete spolupr\u00e1ci s extern\u00ed \u00fa\u010detn\u00ed firmou. Z\u00e1le\u017e\u00ed na v\u00e1s, jak\u00e9 podm\u00ednky spolupr\u00e1ce si stanov\u00edte. M\u016f\u017eete sv\u00e9 extern\u00ed \u00fa\u010detn\u00ed sv\u011b\u0159it celou \u00fa\u010detn\u00ed agendu v\u010detn\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-na-snadne-zpracovani-mezd-v-ucetnim-programu-money-s3\/\">zpracov\u00e1n\u00ed mezd<\/a>, ale stejn\u011b tak se m\u016f\u017eete domluvit pouze na vybran\u00fdch \u010dinnostech.<\/p>\n<p>Nap\u0159\u00edklad si m\u016f\u017eete sami vystavovat faktury, \u00fa\u010dtovat pokladn\u00ed doklady i p\u0159ijat\u00e9 faktury a v\u0161e ostatn\u00ed nechat na \u00fa\u010detn\u00ed. P\u0159i pln\u00e9m sv\u011b\u0159en\u00ed \u00fa\u010detnictv\u00ed do rukou extern\u00edmu \u00fa\u010detn\u00edmu v\u00e1m sice odpadaj\u00ed n\u00e1klady nutn\u00e9 na po\u0159\u00edzen\u00ed \u00fa\u010detn\u00edho programu, ale plat\u00edte za jeho slu\u017eby.<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to jednoduch\u00e9 \u00fa\u010detnictv\u00ed? Jednoduch\u00e9 \u00fa\u010detnictv\u00ed je oproti klasick\u00e9mu podvojn\u00e9mu \u00fa\u010detnictv\u00ed v\u00fdrazn\u011b jednodu\u0161\u0161\u00ed zp\u016fsob, jak v\u00e9st p\u0159ehled o p\u0159\u00edjmech, v\u00fddaj\u00edch a dal\u0161\u00edch \u00fa\u010detn\u00edch z\u00e1znamech. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1391,"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],"tags":[167,99],"class_list":["post-3806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-jednoduche-ucetnictvi","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3806","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=3806"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3806\/revisions"}],"predecessor-version":[{"id":15416,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3806\/revisions\/15416"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1391"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=3806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=3806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=3806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}