{"id":12349,"date":"2021-04-06T06:00:49","date_gmt":"2021-04-06T04:00:49","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/"},"modified":"2024-02-26T17:41:20","modified_gmt":"2024-02-26T16:41:20","slug":"navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/","title":{"rendered":"Vedenie da\u0148ovej evidencie v \u00fa\u010dtovnom programe a Exceli"},"content":{"rendered":"<h2>\u010co je to da\u0148ov\u00e1 evidencie<\/h2>\n<p>Da\u0148ov\u00e1 evidencia podnikate\u013eom sl\u00fa\u017ei k evidencii majetku, z\u00e1v\u00e4zkov, pr\u00edjmov a v\u00fddavkov. Prostredn\u00edctvom nich preukazuj\u00fa \u00faradom svoju ekonomick\u00fa situ\u00e1ciu a pomocou nej zis\u0165uj\u00fa,<strong> ko\u013eko zaplatia na dani z pr\u00edjmov<\/strong>.<\/p>\n<p>Je potrebn\u00e9 uvedomi\u0165 si, \u017ee podnikatelia alebo SZ\u010cO, ktor\u00e9 ved\u00fa da\u0148ov\u00fa evidenciu na preukazovanie pau\u0161\u00e1lnych alebo skuto\u010dn\u00fdch v\u00fddavkov, nie s\u00fa \u00fa\u010dtovn\u00fdmi jednotkami a&nbsp;nepodliehaj\u00fa povinnostiam pod\u013ea z\u00e1kona o&nbsp;\u00fa\u010dtovn\u00edctve, napr. nerobia \u00fa\u010dtovn\u00fa z\u00e1vierku a&nbsp;nepredkladaj\u00fa \u00fa\u010dtovn\u00e9 v\u00fdkazy da\u0148ov\u00e9mu \u00faradu.<\/p>\n<h2>Kto mus\u00ed vies\u0165 da\u0148ov\u00fa evidenciu<\/h2>\n<p>Fyzick\u00e9 osoby \u2013 podnikatelia, resp. SZ\u010cO sa m\u00f4\u017eu o&nbsp;veden\u00ed da\u0148ovej evidencie slobodne rozhodn\u00fa\u0165, rovnako ako sa&nbsp; m\u00f4\u017eu rozhodn\u00fa\u0165 o&nbsp;veden\u00ed jednoduch\u00e9ho alebo podvojn\u00e9ho \u00fa\u010dtovn\u00edctva.<\/p>\n<p>Z\u00e1kon nehovor\u00ed, v&nbsp;akom n\u00e1stroji je nutn\u00e9 vies\u0165 da\u0148ov\u00fa evidenciu. Za\u010d\u00ednaj\u00faci podnikatelia typicky volia <strong>Microsoft Excel<\/strong>, ktor\u00fd je dostupn\u00fd a&nbsp;s\u00fa zvyknut\u00ed v&nbsp;\u0148om pracova\u0165.<\/p>\n<h2>Ak\u00e9 s\u00fa n\u00e1le\u017eitosti da\u0148ovej evidencie pre pau\u0161\u00e1lne v\u00fddavky<\/h2>\n<p>V pr\u00edpade, \u017ee podnikate\u013e uplat\u0148uje v\u00fddavky percentom z pr\u00edjmov (tzv. pau\u0161\u00e1lne v\u00fddavky), je povinn\u00fd&nbsp;vies\u0165 da\u0148ov\u00fa evidenciu pod\u013ea \u00a7 6 ods. 11 z\u00e1kona,&nbsp; ale len v rozsahu pod\u013ea \u00a7 6 ods. 11 p\u00edsm. a) a d) z\u00e1kona o dani z pr\u00edjmov, t. j. evidenciu o<\/p>\n<ul>\n<li>pr\u00edjmoch v \u010dasovom slede v \u010dlenen\u00ed potrebnom na zistenie z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) vr\u00e1tane prijat\u00fdch dokladov, ktor\u00e9&nbsp;sp\u013a\u0148aj\u00fa n\u00e1le\u017eitosti \u00fa\u010dtovn\u00fdch dokladov,<\/li>\n<li>z\u00e1sob\u00e1ch a poh\u013ead\u00e1vkach.<\/li>\n<\/ul>\n<h3>1. Evidencia o&nbsp;pr\u00edjmoch<\/h3>\n<p>Z\u00e1kladom da\u0148ovej evidencie pre da\u0148ovn\u00edka, ktor\u00fd uplat\u0148uje pau\u0161\u00e1lne v\u00fddavky je <strong>evidencia o pr\u00edjmoch<\/strong>. Do neho priebe\u017ene zapisujete pr\u00edjmy zo svojho podnikania.<\/p>\n<p>Evidencia o&nbsp;pr\u00edjmoch mus\u00ed obsahova\u0165 nasledovn\u00e9 n\u00e1le\u017eitosti:<\/p>\n<ul>\n<li>slovn\u00e9 a \u010d\u00edseln\u00e9 ozna\u010denie dokladu,<\/li>\n<li>obsah obchodn\u00e9ho pr\u00edpadu a ozna\u010denie jeho \u00fa\u010dastn\u00edkov &#8211; odberate\u013ea,<\/li>\n<li>pe\u0148a\u017en\u00fa sumu alebo \u00fadaj o cene za mern\u00fa jednotku a vyjadrenie mno\u017estva a<\/li>\n<li>d\u00e1tum vyhotovenia \u00fa\u010dtovn\u00e9ho dokladu.<\/li>\n<\/ul>\n<p>Na svoje intern\u00e9 \u00fa\u010dely m\u00f4\u017eete <strong>prida\u0165 aj \u010fal\u0161ie st\u013apce<\/strong>. Napr\u00edklad, ak m\u00e1te pr\u00edjmy v&nbsp;hotovosti aj bezhotovostn\u00e9, m\u00f4\u017eete si evidova\u0165 ak\u00fdm sp\u00f4sobom ste inkasovali pr\u00edjem.<\/p>\n<p>Pokia\u013e <strong>nie ste platite\u013emi DPH<\/strong>, zapisujete do evidencie \u00fadaje s d\u00e1tumom, kedy ste peniaze<strong> re\u00e1lne prijali<\/strong>. Tak\u017ee pokia\u013e ste vystavili fakt\u00faru 1. okt\u00f3bra, ale z\u00e1kazn\u00edk ju zaplatil 20. okt\u00f3bra, do evidencie si pr\u00edjem zap\u00ed\u0161ete pod d\u00e1tumom 20. okt\u00f3bra. Pokia\u013e sa k vyplneniu evidencie dostanete nesk\u00f4r ne\u017e v dan\u00fd de\u0148, nevad\u00ed to. Je d\u00f4le\u017eit\u00e9, aby ste si zvolil chronologicky \u010d\u00edslovanie vystaven\u00fdch fakt\u00far a&nbsp;vedeli preuk\u00e1za\u0165 ich uhradenie.<\/p>\n<p>Pokia\u013e sa po\u010das roka stanete <strong>platite\u013emi DPH,<\/strong> do evidencie odpor\u00fa\u010dame zavies\u0165 \u010fal\u0161\u00ed st\u013apec <strong>d\u00e1tum zdanite\u013en\u00e9ho plnenia <\/strong>uveden\u00e9ho na doklade. Ako platitelia DPH naviac mus\u00edte spolu s da\u0148ovou evidenciou vies\u0165 e\u0161te povinn\u00fa evidenciu k&nbsp;DPH .&nbsp;Ak ste platite\u013emi DPH cel\u00fd rok, pau\u0161\u00e1lne v\u00fddavky si uplatni\u0165 nem\u00f4\u017eete, ale m\u00f4\u017eete vies\u0165 da\u0148ov\u00fa evidenciu na preuk\u00e1zanie skuto\u010dn\u00fdch v\u00fddavkov.<\/p>\n<p>Spolu s veden\u00edm da\u0148ovej evidencie si priebe\u017ene <strong>archivujete svoje doklady<\/strong>. Da\u0148ov\u00fd \u00farad m\u00f4\u017ee vyrubi\u0165 da\u0148 alebo rozdiel dane najnesk\u00f4r do 10 rokov od konca roka, v&nbsp;ktorom vznikla povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie alebo v&nbsp;ktorom bol podnikate\u013e povinn\u00fd da\u0148 zaplati\u0165. Z&nbsp;tohto d\u00f4vodu je potrebn\u00e9 archivova\u0165 aj da\u0148ov\u00fa evidenciu a&nbsp;vystaven\u00e9 fakt\u00fary 10 rokov + 1 rok, nako\u013eko kontrol\u00f3r z finan\u010dn\u00e9ho \u00faradu po v\u00e1s m\u00f4\u017ee chcie\u0165 dolo\u017ei\u0165 ktor\u00fdko\u013evek doklad.&nbsp;<\/p>\n<h3>2. Evidencia o&nbsp;z\u00e1sob\u00e1ch a poh\u013ead\u00e1vkach<\/h3>\n<p>Okrem pr\u00edjmov uv\u00e1dzate do da\u0148ovej evidencie tie\u017e s\u00fapis z\u00e1sob a poh\u013ead\u00e1vok, a&nbsp;to v&nbsp;rozsahu:<\/p>\n<ul>\n<li>slovn\u00e9 a \u010d\u00edseln\u00e9 ozna\u010denie dokladu,<\/li>\n<li>obsah obchodn\u00e9ho pr\u00edpadu a ozna\u010denie jeho \u00fa\u010dastn\u00edkov \u2013 odberate\u013ea pri poh\u013ead\u00e1vka a&nbsp;dod\u00e1vate\u013ea pri z\u00e1v\u00e4zkoch,<\/li>\n<li>pe\u0148a\u017en\u00fa sumu alebo \u00fadaj o cene za mern\u00fa jednotku a vyjadrenie mno\u017estva a<\/li>\n<li>d\u00e1tum vyhotovenia \u00fa\u010dtovn\u00e9ho dokladu.<\/li>\n<\/ul>\n<h2>Ak\u00e9 s\u00fa n\u00e1le\u017eitosti da\u0148ovej evidencie pre skuto\u010dn\u00e9 v\u00fddavky<\/h2>\n<p>Pokia\u013e si podnikate\u013e \u2013 fyzick\u00e1 osoba, resp. SZ\u010cO uplat\u0148uje <strong>skuto\u010dn\u00e9 v\u00fddavky<\/strong>, okrem vy\u0161\u0161ie uvedenej evidencie pr\u00edjmov a&nbsp;evidencie z\u00e1sob a&nbsp;poh\u013ead\u00e1vok, je potrebn\u00e9 <strong>vies\u0165 aj evidenciu o&nbsp;da\u0148ov\u00fdch v\u00fddavkoch, evidenciu z\u00e1v\u00e4zkov a&nbsp;evidenciu majetku. <\/strong><\/p>\n<h3>1. Evidencia o&nbsp;da\u0148ov\u00fdch v\u00fddavkoch<\/h3>\n<p>Do evidencie o&nbsp;da\u0148ov\u00fdch v\u00fddavkoch sa uv\u00e1dzaj\u00fa v&nbsp;\u010dasovom slede v\u00fddavky tak, aby bolo mo\u017en\u00e9 zisti\u0165 z\u00e1klad dane. Evidencia o&nbsp;da\u0148ov\u00fdch v\u00fddavkoch mus\u00ed obsahova\u0165 nasledovn\u00e9 n\u00e1le\u017eitosti:<\/p>\n<ul>\n<li>slovn\u00e9 a \u010d\u00edseln\u00e9 ozna\u010denie dokladu,<\/li>\n<li>obsah obchodn\u00e9ho pr\u00edpadu a ozna\u010denie jeho \u00fa\u010dastn\u00edkov &#8211; odberate\u013ea,<\/li>\n<li>pe\u0148a\u017en\u00fa sumu alebo \u00fadaj o cene za mern\u00fa jednotku a vyjadrenie mno\u017estva a<\/li>\n<li>d\u00e1tum vyhotovenia \u00fa\u010dtovn\u00e9ho dokladu.<\/li>\n<\/ul>\n<p>Na svoje intern\u00e9 \u00fa\u010dely m\u00f4\u017eete &nbsp;<strong>prida\u0165 aj \u010fal\u0161ie st\u013apce<\/strong>. Napr\u00edklad, ak m\u00e1te v\u00fddavky v&nbsp;hotovosti aj bezhotovostn\u00e9, m\u00f4\u017eete si evidova\u0165 ak\u00fdm sp\u00f4sobom ste inkasovali pr\u00edjem, pr\u00edpadne si m\u00f4\u017eete rozdeli\u0165 svoje v\u00fddavky na da\u0148ovo uznate\u013en\u00e9 a&nbsp;neda\u0148ov\u00e9.<\/p>\n<p>Pokia\u013e <strong>nie ste platite\u013emi DPH<\/strong>, zapisujete do evidencie \u00fadaje s d\u00e1tumom, kedy ste peniaze<strong> re\u00e1lne zaplatili<\/strong>. Ak bola prijat\u00e1 fakt\u00fara vystaven\u00e1 1. okt\u00f3bra, ale zaplatili ste ju 20. okt\u00f3bra, do evidencie si v\u00fddaj zap\u00ed\u0161ete pod d\u00e1tumom 20. okt\u00f3bra.<\/p>\n<p>Pokia\u013e sa po\u010das roka stanete <strong>platite\u013emi DPH,<\/strong> do evidencie odpor\u00fa\u010dame zavies\u0165 \u010fal\u0161\u00ed st\u013apec <strong>d\u00e1tum zdanite\u013en\u00e9ho plnenia uveden\u00e9ho na doklade<\/strong>.<\/p>\n<h3>2. Evidencia o&nbsp;z\u00e1v\u00e4zkoch<\/h3>\n<p>Evidencia o&nbsp;z\u00e1v\u00e4zkoch mus\u00ed obsahova\u0165 nasledovn\u00e9 n\u00e1le\u017eitosti:<\/p>\n<ul>\n<li>slovn\u00e9 a \u010d\u00edseln\u00e9 ozna\u010denie dokladu,<\/li>\n<li>obsah obchodn\u00e9ho pr\u00edpadu a ozna\u010denie jeho \u00fa\u010dastn\u00edkov &#8211; dod\u00e1vate\u013ea,<\/li>\n<li>pe\u0148a\u017en\u00fa sumu alebo \u00fadaj o cene za mern\u00fa jednotku a vyjadrenie mno\u017estva a<\/li>\n<li>d\u00e1tum vyhotovenia \u00fa\u010dtovn\u00e9ho dokladu.<\/li>\n<\/ul>\n<h3>3. Evidencia o&nbsp;majetku<\/h3>\n<p>Do evidencie o&nbsp;hmotnom a&nbsp;nehmotnom majetku zaradenom do obchodn\u00e9ho majetku uvediete druh majetku a&nbsp;vypo\u010d\u00edtate si odpisy, pokia\u013e sa majetok odpisuje.<\/p>\n<h2>Ako vies\u0165 da\u0148ov\u00fa evidenciu v Exceli<\/h2>\n<p>Neplatite\u013e DPH si pre \u00fa\u010dely <strong>evidencie pr\u00edjmov <\/strong>v&nbsp;pr\u00edpade uplat\u0148ovania pau\u0161\u00e1lnych v\u00fddavkov vysta\u010d\u00ed s jednoduchou excelovskou tabu\u013ekou, ktor\u00e1 m\u00f4\u017ee vyzera\u0165 napr\u00edklad takto:<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/excel-1-e1617282218168.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/excel-1-e1617282218168.jpg\" alt=\"\" width=\"668\" height=\"326\" class=\"aligncenter size-single-post-thumb wp-image-90931\"><\/a><\/p>\n<p>Neplatite\u013e DPH, ktor\u00fd si uplat\u0148uje skuto\u010dn\u00e9 v\u00fddavky a&nbsp;vedie evidenciu o&nbsp;pr\u00edjmoch a&nbsp;<strong>evidenciu o da\u0148ov\u00fdch v\u00fddavkoch<\/strong> si vysta\u010d\u00ed s&nbsp;excelovskou tabu\u013ekou, kde eviduje pr\u00edjmy a&nbsp;v\u00fddavky nasledovne:<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/excel-2.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/excel-2.jpg\" alt=\"\" width=\"668\" height=\"325\" class=\"aligncenter size-single-post-thumb wp-image-90933\"><\/a><\/p>\n<p>Pri veden\u00ed da\u0148ov\u00e9 evidencie v Exceli sa ria\u010fte <strong>t\u00fdmito radami<\/strong>:<\/p>\n<ul>\n<li>ka\u017ed\u00fa transakciu p\u00ed\u0161te na nov\u00fd riadok,<\/li>\n<li>pre ka\u017ed\u00fd \u00fa\u010dtovn\u00fd rok si zalo\u017ete samostatn\u00fd s\u00fabor,<\/li>\n<li>p\u00ed\u0161te v\u017edy na jeden list,<\/li>\n<li>pre v\u00fdpo\u010det celkov\u00fdch pr\u00edjmov a v\u00fddajov si nastavte vzorec, ktor\u00fd spo\u010d\u00edta v\u0161etky polo\u017eky v st\u013apci,<\/li>\n<li>pre v\u00fdpo\u010det da\u0148ov\u00e9ho z\u00e1kladu si nastavte vzorec, ktor\u00fd vypo\u010d\u00edta z&nbsp;pr\u00edjmov pau\u0161\u00e1lne v\u00fddavky a&nbsp;kontrolujte si ich maxim\u00e1lnu v\u00fd\u0161ku, ktor\u00e1 je aktu\u00e1lne 20&nbsp;000\u20ac alebo<\/li>\n<li>pre v\u00fdpo\u010det da\u0148ov\u00e9ho z\u00e1kladu pri uplat\u0148ovan\u00ed skuto\u010dn\u00fdch v\u00fddavkov si nastavte vzorec, ktor\u00fd od pr\u00edjmov odpo\u010d\u00edta skuto\u010dn\u00e9 v\u00fddavky.<\/li>\n<\/ul>\n<p>Pre \u00fa\u010dely<strong> evidencie majetku, evidenciu poh\u013ead\u00e1vok, evidenciu z\u00e1sob a&nbsp;evidenciu z\u00e1v\u00e4zkov <\/strong>si vytvorte samostatn\u00fd s\u00fabor, pr\u00edpadne pridajte k evidencii pr\u00edjmov, pr\u00edpadne k&nbsp;evidencii pr\u00edjmov a&nbsp;v\u00fddavkov nov\u00e9 listy. Evidencie m\u00f4\u017eu vyzera\u0165 podobne ako vyzer\u00e1 Evidencia poh\u013ead\u00e1vok:<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/excel-3-e1617282242685.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/excel-3-e1617282242685.jpg\" alt=\"\" width=\"668\" height=\"244\" class=\"aligncenter size-single-post-thumb wp-image-90932\"><\/a><\/p>\n<p>Ak sa po\u010das \u00fa\u010dtovn\u00e9ho obdobia, resp. zda\u0148ovacieho obdobia <strong>stanete platite\u013eom DPH<\/strong>, sta\u010d\u00ed do evidenci\u00ed prida\u0165 <strong>st\u013apec DPH na v\u00fdstupe<\/strong> (DPH z&nbsp;vystaven\u00fdch fakt\u00far) a&nbsp;<strong>DPH na vstupe<\/strong> (DPH zo zaplaten\u00fdch fakt\u00far, resp. z&nbsp;da\u0148ov\u00fdch v\u00fddavkov), na to, aby ste vedeli vypo\u010d\u00edta\u0165 svoju da\u0148ov\u00fa povinnos\u0165 z&nbsp;DPH. Av\u0161ak, pod\u013ea z\u00e1kona o&nbsp;DPH mus\u00edte vies\u0165 evidenciu dokladov pod\u013ea \u00fa\u010delov a&nbsp;tie\u017e pod\u013ea jednotliv\u00fdch riadkov da\u0148ov\u00e9ho priznania. Pre spr\u00e1vne vyplnenie kontroln\u00e9ho v\u00fdkazu je vhodn\u00e9 vies\u0165 evidenciu dokladov pod\u013ea sekci\u00ed kontroln\u00e9ho v\u00fdkazu a&nbsp;spr\u00e1vne do nich uvies\u0165 jednotliv\u00e9 doklady. Z&nbsp;tohto d\u00f4vodu je vhodn\u00e9 uva\u017eova\u0165 o&nbsp;inom sp\u00f4sobe vedenia evidencie.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\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,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12349\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                U\u013eah\u010dite si pr\u00e1cu v\u010faka na\u0161im \u00fa\u010dtovn\u00fdm a da\u0148ov\u00fdm novink\u00e1m            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy aj aktu\u00e1lne dianie zo sveta Money v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"T1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12349\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>\u010eal\u0161ie sp\u00f4soby vedenia da\u0148ovej evidencie<\/h2>\n<p>Okrem oby\u010dajnej excelovskej tabu\u013eky m\u00f4\u017eete da\u0148ov\u00fa evidenciu vies\u0165 v <a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\">\u0161pecializovanom \u00fa\u010dtovnom programe<\/a>. Jeho v\u00fdhoda spo\u010d\u00edva v tom, \u017ee napr\u00edklad <strong>kontroluje spr\u00e1vnos\u0165 \u00fadajov<\/strong> alebo jednoduch\u0161ie vygeneruje<strong> podklady k da\u0148ov\u00e9mu priznaniu<\/strong>.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/\">\u00da\u010dtovn\u00fd software<\/a> okrem da\u0148ovej evidencie obsahuje \u010fal\u0161ie u\u017eito\u010dn\u00e9 funkcie ako napr\u00edklad skladov\u00e9 hospod\u00e1rstvo, adres\u00e1r, knihu j\u00e1zd alebo <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">softv\u00e9r na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a>. Vysk\u00fa\u0161ajte si ekonomick\u00fd syst\u00e9m Money S3 pro \u017eivnostn\u00edkov a mal\u00e9 firmy, ktor\u00ed v\u0161etky zmie\u0148an\u00e9 funkcie obsahuje.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span><\/p>\n<p><a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Stiahnite si \u00fa\u010dtovn\u00fd program Money S3 zadarmo.<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je to da\u0148ov\u00e1 evidencie Da\u0148ov\u00e1 evidencia podnikate\u013eom sl\u00fa\u017ei k evidencii majetku, z\u00e1v\u00e4zkov, pr\u00edjmov a v\u00fddavkov. Prostredn\u00edctvom nich preukazuj\u00fa \u00faradom svoju ekonomick\u00fa situ\u00e1ciu a pomocou &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12354,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28,6,1062],"tags":[368,514,1065,681,1069],"class_list":["post-12349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidencia","category-uctovnictvo","category-vsetko-co-by-ste-mali-vediet-o-money-s3","tag-danova-evidencia","tag-excel","tag-funkcie-uctovneho-programu","tag-navod","tag-uctovnictvo-a-danova-evidencia-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12349"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12349\/revisions"}],"predecessor-version":[{"id":13664,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12349\/revisions\/13664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12354"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}