{"id":12444,"date":"2021-07-21T14:07:38","date_gmt":"2021-07-21T12:07:38","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/jednoduche-uctovnictvo-lahky-sposob-uctovania\/"},"modified":"2024-02-26T17:41:30","modified_gmt":"2024-02-26T16:41:30","slug":"jednoduche-uctovnictvo-lahky-sposob-uctovania","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/jednoduche-uctovnictvo-lahky-sposob-uctovania\/","title":{"rendered":"Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo: \u013eahk\u00fd sp\u00f4sob \u00fa\u010dtovania"},"content":{"rendered":"<h2>\u010co je to jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo?<\/h2>\n<p><strong>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo <\/strong>\u00a0je oproti podvojn\u00e9mu \u00fa\u010dtovn\u00edctvu jednoduch\u0161\u00edm sp\u00f4sobom, ako vies\u0165 <strong>preh\u013ead o pr\u00edjmoch<\/strong>, v\u00fddavkoch a \u010fal\u0161\u00edch \u00fa\u010dtovn\u00fdch z\u00e1znamoch. Z\u00e1sadn\u00fdm rozdielom medzi jednoduch\u00fdm a\u00a0podvojn\u00fdm \u00fa\u010dtovn\u00edctvom je moment zda\u0148ovania pr\u00edjmov. V\u00a0podvojnom \u00fa\u010dtovn\u00edctve je momentom zdanenia pr\u00edjmov prijat\u00e1 platba, v\u00a0podvojnom \u00fa\u010dtovn\u00edctve je to dodanie tovaru alebo slu\u017eby (vystaven\u00e1 fakt\u00fara).<\/p>\n<h2>Kto m\u00f4\u017ee vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo?<\/h2>\n<p>Pod\u013ea z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve \u010d.431\/2002 Z. z. m\u00f4\u017eu v\u00a0jednoduchom \u00fa\u010dtovn\u00edctve \u00fa\u010dtova\u0165:<\/p>\n<ul>\n<li>Fyzick\u00e9 osoby, ktor\u00e9 podnikaj\u00fa alebo vykon\u00e1vaj\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165 \u2013 maj\u00fa pr\u00edjem z\u00a0podnikania pod\u013ea \u00a76 ods. 1 a\u00a02 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, a\u00a0to vtedy, ak pou\u017e\u00edvaj\u00fa da\u0148ov\u00fa evidenciu<\/li>\n<li>Fyzick\u00e9 osoby, ktor\u00e9 dosahuj\u00fa pr\u00edjmy z\u00a0pou\u017eitia diela a\u00a0umeleck\u00e9ho v\u00fdkonu pod\u013ea \u00a76 ods.3 z\u00e1kona o\u00a0dani z pr\u00edjmov<\/li>\n<li>Fyzick\u00e9 osoby, ktor\u00e9 dosahuj\u00fa pr\u00edjmy z\u00a0pren\u00e1jmu pod\u013ea \u00a76 ods.4<\/li>\n<li>Podnikatelia nezap\u00edsan\u00e1 v\u00a0obchodnom registri<\/li>\n<li>A\u00a0in\u00e9 osoby, napr. ob\u010dianske zdru\u017eenia, spolo\u010denstv\u00e1 vlastn\u00edkov bytov a\u00a0nebytov\u00fdch priestorov, cirkvi a\u00a0pod.<\/li>\n<\/ul>\n<p>Z\u00e1rove\u0148 nie je zak\u00e1zan\u00e9, aby sa v\u0161etky vymenovan\u00e9 subjekty rozhodli o\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">vedenie podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-93624\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/Jak-na-jednoduche-ucetnictvi-1.jpg\" alt=\"\" width=\"640\" height=\"435\" \/><\/p>\n<h2>Ako vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo?<\/h2>\n<p>Da\u0148ovn\u00edci, ktor\u00ed m\u00f4\u017eu vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo a\u00a0rozhodn\u00fa sa pre neho, musia \u00fa\u010dtova\u0165 pod\u013ea:<\/p>\n<ul>\n<li>Z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve \u010d. 431\/2002 Z. z.<\/li>\n<li>Opatrenia Ministerstva financi\u00ed SR z 13.\u00a0decembra 2007\u00a0\u010d. <strong>MF\/27076\/2007-74<\/strong>, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o\u00a0postupoch \u00fa\u010dtovania a\u00a0podrobnosti o\u00a0usporiadan\u00ed, ozna\u010dovan\u00ed a\u00a0obsahovom vymedzen\u00ed polo\u017eiek \u00fa\u010dtovnej z\u00e1vierky pre\u00a0\u00fa\u010dtovn\u00e9 jednotky \u00fa\u010dtuj\u00face v\u00a0s\u00fastave jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva<\/li>\n<li>Z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov \u010d. 595\/2003 Z. z.<\/li>\n<\/ul>\n<p>Z\u00e1kladnou \u00fa\u010dtovnou knihou jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva je <strong>pe\u0148a\u017en\u00fd denn\u00edk<\/strong>. Tam zaznamen\u00e1te pr\u00edjmy a v\u00fddavky finan\u010dn\u00fdch prostriedkov na \u00fa\u010dte aj v pokladne.<\/p>\n<p>\u010eal\u0161\u00edmi knihami, ktor\u00e9 v\u00a0jednoduchom \u00fa\u010dtovn\u00edctve pou\u017e\u00edvate je <strong>kniha poh\u013ead\u00e1vok, kniha z\u00e1v\u00e4zkov a\u00a0ostatn\u00e9 pomocn\u00e9 \u00fa\u010dtovn\u00e9 knihy<\/strong>, napr. kniha z\u00e1sob, kniha dlhodob\u00e9ho majetku, knihu cen\u00edn a\u00a0pod.<\/p>\n<p>Pokia\u013e niekoho zamestn\u00e1vate, mus\u00edte vies\u0165 <strong>mzdov\u00fa agendu<\/strong>. Vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo m\u00f4\u017eete aj v\u00a0na\u0161om <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">preh\u013eadnom \u00fa\u010dtovnom syst\u00e9me Money S3<\/a>.<\/p>\n<p>V\u00e1\u0161 \u00fa\u010dtovn\u00fd tok bude za\u010d\u00edna\u0165 a\u00a0kon\u010di\u0165 rovnako ako kalend\u00e1rny rok. Do 3 mesiacov po jeho skon\u010den\u00ed mus\u00edte zostavi\u0165 <strong>preh\u013ead o\u00a0pr\u00edjmoch a\u00a0v\u00fddavkoch <\/strong>a <strong>preh\u013ead o\u00a0majetku a\u00a0z\u00e1v\u00e4zkoch<\/strong>. Obidva v\u00fdkazy zasielate na da\u0148ov\u00fd \u00farad elektronicky, ak ste fyzick\u00e1 osoba \u2013 podnikate\u013e a\u00a0ste registrovan\u00fd na da\u0148 z pr\u00edjmov. Inak m\u00f4\u017eete poda\u0165 da\u0148ov\u00e9 priznanie po\u0161tou alebo osobne. V\u00a0rovnakom term\u00edne pod\u00e1vate aj da\u0148ov\u00e9 priznanie za predch\u00e1dzaj\u00faci rok.<\/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\/12444\">\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\/12444\">\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>Pre koho je jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo vhodn\u00e9 a\u00a0pre koho nie?<\/h2>\n<p>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo nem\u00e1 tak\u00fa bohat\u00fa informa\u010dn\u00fa z\u00e1klad\u0148u ako podvojn\u00e9 \u00fa\u010dtovn\u00edctvo. \u010clenenie pr\u00edjmov a\u00a0v\u00fddavkov nie je tak\u00e9 podrobn\u00e9 a\u00a0v\u00a0pr\u00edpade potreby ich sledovania je vhodnej\u0161ie vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo. Pomoc v\u00e1m s t\u00fdm m\u00f4\u017ee <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">program na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a> v r\u00e1mci \u00fa\u010dtovn\u00e9ho syst\u00e9mu Money S3.<\/p>\n<p>V\u00a0pr\u00edpade, \u017ee da\u0148ovn\u00edci maj\u00fa n\u00edzke v\u00fddavky v\u00a0porovnan\u00ed s\u00a0pr\u00edjmami, nikoho nezamestn\u00e1vaj\u00fa, nepotrebuj\u00fa sklad, nenakupuj\u00fa ve\u013ea tovarov, je pre nich v\u00fdhodnej\u0161ie vies\u0165 da\u0148ov\u00fa evidenciu k\u00a0pau\u0161\u00e1lnym alebo skuto\u010dn\u00fdm v\u00fddavkom.<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je to jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo? Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo \u00a0je oproti podvojn\u00e9mu \u00fa\u010dtovn\u00edctvu jednoduch\u0161\u00edm sp\u00f4sobom, ako vies\u0165 preh\u013ead o pr\u00edjmoch, v\u00fddavkoch a \u010fal\u0161\u00edch \u00fa\u010dtovn\u00fdch z\u00e1znamoch. Z\u00e1sadn\u00fdm rozdielom &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12445,"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":[368,1065,370,474,1069],"class_list":["post-12444","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-funkcie-uctovneho-programu","tag-jednoduche-uctovnictvo","tag-uctovanie","tag-uctovnictvo-a-danova-evidencia-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12444","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=12444"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12444\/revisions"}],"predecessor-version":[{"id":13671,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12444\/revisions\/13671"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12445"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}