{"id":9525,"date":"2023-02-03T06:00:00","date_gmt":"2023-02-03T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9525"},"modified":"2024-01-03T11:02:54","modified_gmt":"2024-01-03T10:02:54","slug":"zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zasady-vedeni-ucetnictvi-a-jak-na-to-v-ucetnim-programu\/","title":{"rendered":"Z\u00e1sady veden\u00ed \u00fa\u010detnictv\u00ed a jak na to v \u00fa\u010detn\u00edm programu"},"content":{"rendered":"<p><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> se t\u00fdk\u00e1 p\u0159edev\u0161\u00edm <strong>pr\u00e1vnick\u00fdch osob<\/strong>.<\/p>\n<h2>Z\u00e1sady veden\u00ed \u00fa\u010detnictv\u00ed<\/h2>\n<p>P\u0159i veden\u00ed \u00fa\u010detnictv\u00ed mus\u00edte dodr\u017eovat z\u00e1sady, kter\u00e9 vypl\u00fdvaj\u00ed ze z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/p>\n<p><strong>1. V\u011brn\u00e9 a poctiv\u00e9 zobrazen\u00ed<\/strong><\/p>\n<p>Informace uveden\u00e9 v \u00fa\u010detnictv\u00ed mus\u00ed odpov\u00eddat realit\u011b. Tato z\u00e1sada je nad\u0159azen\u00e1 v\u0161em ostatn\u00edm z\u00e1sad\u00e1m.<\/p>\n<p><strong>2. Nep\u0159etr\u017eit\u00e9 trv\u00e1n\u00ed \u00fa\u010detn\u00ed jednotky<\/strong><\/p>\n<p>V \u00fa\u010detnictv\u00ed se p\u0159edpokl\u00e1d\u00e1, \u017ee \u00fa\u010detn\u00ed jednotka (firma) chce existovat i v budoucnu. Jestli\u017ee ne, mus\u00edte tuto informaci uv\u00e9st v p\u0159\u00edloze k \u00fa\u010detn\u00ed z\u00e1v\u011brce.<\/p>\n<p><strong>3. Akru\u00e1ln\u00ed princip<\/strong><\/p>\n<p>\u00da\u010detn\u00ed p\u0159\u00edpady povinn\u011b za\u00fa\u010dtov\u00e1v\u00e1te do obdob\u00ed, se kter\u00fdmi v\u011bcn\u011b a \u010dasov\u011b souvis\u00ed.<\/p>\n<p><strong>4. Z\u00e1sada bilan\u010dn\u00ed kontinuity<\/strong><\/p>\n<p>Kone\u010dn\u00fd stav \u00fa\u010dtu star\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed (k 31. prosinci) a po\u010d\u00e1te\u010dn\u00ed stav \u00fa\u010dtu nov\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed (k 1. lednu) na sebe navazuj\u00ed.<\/p>\n<p><strong>5. St\u00e1lost \u00fa\u010detn\u00edch metod<\/strong><\/p>\n<p>Aby se dala data porovnat, mus\u00edte pou\u017e\u00edvat st\u00e1le stejn\u00e9 \u00fa\u010detn\u00ed metody. Pokud byste je cht\u011bli zm\u011bnit, je to mo\u017en\u00e9 jen p\u0159i zm\u011bn\u011b p\u0159edm\u011btu podnik\u00e1n\u00ed nebo z d\u016fvodu zp\u0159esn\u011bn\u00ed informac\u00ed v \u00fa\u010detn\u00ed z\u00e1v\u011brce.<\/p>\n<p><strong>6. Z\u00e1sada periodicity<\/strong><\/p>\n<p>V\u00fdsledek hospoda\u0159en\u00ed zji\u0161\u0165ujete pravideln\u011b \u2013 jednou za hospod\u00e1\u0159sk\u00fd \u010di kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p><strong>7. Z\u00e1sada kompenzace<\/strong><\/p>\n<p>\u00da\u010detn\u00ed jednotky maj\u00ed povinnost uv\u00e1d\u011bt v \u00fa\u010detnictv\u00ed aktiva a pasiva, n\u00e1klady a v\u00fdnosy samostatn\u011b bez jejich vz\u00e1jemn\u00e9ho z\u00fa\u010dtov\u00e1n\u00ed (kompenzace). V\u00fdjimky z t\u00e9to z\u00e1sady stanovuje vyhl\u00e1\u0161ka k \u00fa\u010detnictv\u00ed. Jednou z nich jsou nap\u0159\u00edklad dobropisy.<\/p>\n<p><strong>8. Z\u00e1sada opatrnosti<\/strong><\/p>\n<p>Nepodhodnocujte majetek a nepodhodnocujte z\u00e1vazky.<\/p>\n<figure id=\"attachment_9527\" aria-describedby=\"caption-attachment-9527\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-9527\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/01\/pexels-olia-danilevich-5466814-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/01\/pexels-olia-danilevich-5466814-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/01\/pexels-olia-danilevich-5466814-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/01\/pexels-olia-danilevich-5466814-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/01\/pexels-olia-danilevich-5466814-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/01\/pexels-olia-danilevich-5466814.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-9527\" class=\"wp-caption-text\">Nejd\u016fle\u017eit\u011bj\u0161\u00ed z\u00e1sadou je z\u00e1sada v\u011brn\u00e9ho a poctiv\u00e9ho zachycen\u00ed \u00fadaj\u016f.<\/figcaption><\/figure>\n<p>Dodr\u017eovat v\u0161echny z\u00e1sady nen\u00ed snadn\u00e9, proto mnoh\u00e9 firmy sv\u011b\u0159uj\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/interni-nebo-externi-vedeni-ucetnictvi-co-se-vam-vyplati-vice\/\">\u00fa\u010detnictv\u00ed extern\u00edmu \u00fa\u010detn\u00edmu<\/a>. Na za\u010d\u00e1tku spolupr\u00e1ce podepisuj\u00ed <strong>smlouvu o veden\u00ed \u00fa\u010detnictv\u00ed<\/strong>. Ta obsahuje:<\/p>\n<ul>\n<li>identifika\u010dn\u00ed \u00fadaje klienta a \u00fa\u010detn\u00ed,<\/li>\n<li>vymezen\u00ed domluven\u00fdch \u010dinnost\u00ed<\/li>\n<li>a sjednanou odm\u011bnu.<\/li>\n<\/ul>\n<p>Smlouvu o veden\u00ed \u00fa\u010detnictv\u00ed m\u016f\u017eete uzav\u0159\u00edt na dobu ur\u010ditou, nebo neur\u010ditou.<\/p>\n<h2>Veden\u00ed \u00fa\u010detnictv\u00ed v \u00fa\u010detn\u00edm programu<\/h2>\n<p>Z film\u016f pro pam\u011btn\u00edky si mo\u017en\u00e1 pamatujete \u00fa\u010detn\u00ed, kte\u0159\u00ed pe\u010dliv\u011b vypisovali \u00fadaje do \u00fa\u010detn\u00edch knih. S ni\u010d\u00edm takov\u00fdm se u\u017e dnes nesetk\u00e1te, v\u0161ichni profesion\u00e1ln\u00ed \u00fa\u010detn\u00ed vedou <strong>\u00fa\u010detnictv\u00ed pro s. r. o.<\/strong> nebo OSV\u010c v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvc-ucetnictvi-danova-evidence-nebo\/\">programu na podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<p>Jedn\u00edm z osv\u011bd\u010den\u00fdch je <a href=\"https:\/\/money.cz\/\">program na \u00fa\u010detnictv\u00ed<\/a> Money S3. Vedete v n\u011bm <strong>\u00fa\u010detn\u00ed den\u00edk<\/strong>, p\u0159edkontace a <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\/\">\u00fa\u010dtov\u00e9 osnovy<\/a>. \u00da\u010detn\u00ed stav pohled\u00e1vek a z\u00e1vazk\u016f zkontrolujete pomoc\u00ed sestavy salda. V programu tak\u00e9 snadno zpracujete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a> a ve\u0161ker\u00e9 souvisej\u00edc\u00ed dokumenty.<\/p>\n<p>Money S3 je vhodn\u00e9 pro men\u0161\u00ed a st\u0159edn\u00ed firmy \u010di \u017eivnostn\u00edky, kte\u0159\u00ed cht\u011bj\u00ed m\u00edt <strong>v\u0161e v jednom softwaru<\/strong>, tedy nejen fakturaci a \u00fa\u010detnictv\u00ed, ale i mzdy, sklad, adres\u00e1\u0159, knihu j\u00edzd, propojen\u00ed s e-shopem a dal\u0161\u00ed agendy.<\/p>\n<p>\u00da\u010detn\u00ed program <strong>funguje na principu modul\u016f<\/strong>. Vyberete si jen ty, kter\u00e9 skute\u010dn\u011b vyu\u017eijete. V\u00fdhodou je, \u017ee si <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3 zdarma vyzkou\u0161\u00edte<\/a>. Nejste omezen\u00ed zku\u0161ebn\u00ed dobou, ale po\u010dtem doklad\u016f. Jakmile dos\u00e1hnete limitu, rozhodnete se, jestli p\u0159ejdete na placenou verzi.<\/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<h2>Kdo nemus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed<\/h2>\n<p>Mo\u017en\u00e1 v\u00e1s p\u0159ekvap\u00ed, \u017ee v n\u011bkter\u00fdch p\u0159\u00edpadech \u00fa\u010detnictv\u00ed v\u016fbec v\u00e9st nemus\u00edte. Pokud jste <strong>OSV\u010c<\/strong>, m\u00edsto \u00fa\u010detnictv\u00ed:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">vedete da\u0148ovou evidenci<\/a>,<\/li>\n<li>uplat\u0148ujete pau\u0161\u00e1ln\u00ed v\u00fddaje (tj. v\u00fddaje procentem z p\u0159\u00edjm\u016f),<\/li>\n<li>nebo jste v re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b.<\/li>\n<\/ul>\n<p>Hlavn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvc-ucetnictvi-danova-evidence-nebo\/\">rozd\u00edl mezi da\u0148ovou evidenc\u00ed a \u00fa\u010detnictv\u00edm<\/a> spo\u010d\u00edv\u00e1 ve zp\u016fsobu vykazov\u00e1n\u00ed. <strong>\u00da\u010detnictv\u00ed je n\u00e1ro\u010dn\u011bj\u0161\u00ed <\/strong>a zpravidla ho vedou jen ti, kdo to maj\u00ed ze z\u00e1kona povinn\u00e9.<\/p>\n<p>S veden\u00edm da\u0148ov\u00e9 evidence v\u00e1m pom\u016f\u017ee specializovan\u00fd <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">program na da\u0148ovou evidenci<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Veden\u00ed (podvojn\u00e9ho) \u00fa\u010detnictv\u00ed se t\u00fdk\u00e1 p\u0159edev\u0161\u00edm pr\u00e1vnick\u00fdch osob. Z\u00e1sady veden\u00ed \u00fa\u010detnictv\u00ed P\u0159i veden\u00ed \u00fa\u010detnictv\u00ed mus\u00edte dodr\u017eovat z\u00e1sady, kter\u00e9 vypl\u00fdvaj\u00ed ze z\u00e1kona o \u00fa\u010detnictv\u00ed. 1. V\u011brn\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":9526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35,387],"tags":[372,58,99,378],"class_list":["post-9525","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-money-s3","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\/9525","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=9525"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9525\/revisions"}],"predecessor-version":[{"id":13328,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9525\/revisions\/13328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9526"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}