{"id":12726,"date":"2023-01-03T07:00:36","date_gmt":"2023-01-03T06:00:36","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/co-vas-caka-pri-prechode-z-danovej-evidencie-na-uctovnictvo\/"},"modified":"2023-06-26T11:04:32","modified_gmt":"2023-06-26T09:04:32","slug":"co-vas-caka-pri-prechode-z-danovej-evidencie-na-uctovnictvo","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-vas-caka-pri-prechode-z-danovej-evidencie-na-uctovnictvo\/","title":{"rendered":"\u010co v\u00e1s \u010dak\u00e1 pri prechode z da\u0148ovej evidencie na \u00fa\u010dtovn\u00edctvo"},"content":{"rendered":"<p>Ke\u010f podnik\u00e1te ako SZ\u010cO a vediete da\u0148ov\u00fa evidenciu, <strong>m\u00f4\u017eete sa rozhodn\u00fa\u0165 prejs\u0165 na \u00fa\u010dtovn\u00edctvo<\/strong>. Je to va\u0161a mo\u017enos\u0165, nie povinnos\u0165. V pr\u00edpade, \u017ee sa rozhodnete vies\u0165 \u00fa\u010dtovn\u00edctvo, nem\u00f4\u017eete t\u00fato zmenu vykona\u0165 kedyko\u013evek. Je to mo\u017en\u00e9 len k 1. janu\u00e1ru. N\u00e1sledne ho mus\u00edte vies\u0165 po cel\u00fd rok.<\/p>\n<h2>Da\u0148ov\u00e1 evidencia verzus \u00fa\u010dtovn\u00edctvo: hlavn\u00e9 rozdiely<\/h2>\n<p><strong>Da\u0148ov\u00e1 evidencia<\/strong> je v porovnan\u00ed s \u00fa\u010dtovn\u00edctvom <strong>jednoduch\u0161ia<\/strong> a zvy\u010dajne ju zvl\u00e1dnu aj za\u010diato\u010dn\u00edci.<\/p>\n<p>\u00da\u010dtovn\u00edctvo vy\u017eaduje omnoho viac <strong>odborn\u00fdch vedomost\u00ed<\/strong> a je aj o dos\u0165 <strong>rozsiahlej\u0161ie<\/strong> ne\u017e da\u0148ov\u00e1 evidencia. Zachyt\u00e1va toti\u017e v\u0161etky oper\u00e1cie, ktor\u00e9 v podniku vznikn\u00fa. Nemus\u00ed \u00eds\u0165 len o pohyby pe\u0148az\u00ed na bankovom \u00fa\u010dte alebo v pokladnici. \u00da\u010dtovn\u00edctvo poskytuje komplexn\u00fd preh\u013ead o:<\/p>\n<ul>\n<li>stave a pohybe majetku a in\u00fdch akt\u00edv,<\/li>\n<li>stave a pohybu z\u00e1v\u00e4zkov a in\u00fdch pas\u00edv,<\/li>\n<li>stave a pohybe vlastn\u00e9ho imania,<\/li>\n<li>n\u00e1kladoch a v\u00fdnosoch,<\/li>\n<li>pr\u00edjmoch a v\u00fddavkoch,<\/li>\n<li><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/vysledok-hospodarenia-ako-uctovat-stratu-a-zisk\/\">v\u00fdsledku hospod\u00e1renia<\/a> (t\u00fdm m\u00f4\u017ee by\u0165 zisk alebo strata).<\/li>\n<\/ul>\n<p>To je jeden z hlavn\u00fdch d\u00f4vodov, pre\u010do podnikatelia \u010dasto zveruj\u00fa spracovanie \u00fa\u010dtovnej agendy \u00fa\u010dtovn\u00edkom s potrebn\u00fdmi vedomos\u0165ami.<\/p>\n<p>V praxi sa m\u00f4\u017eete stretn\u00fa\u0165 s dvomi druhmi \u00fa\u010dtovn\u00edctva:<\/p>\n<ol>\n<li><strong>jednoduch\u00e9<\/strong>,<\/li>\n<li><strong>podvojn\u00e9<\/strong>.<\/li>\n<\/ol>\n<p><strong>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo m\u00f4\u017eu vies\u0165:<\/strong><\/p>\n<ul>\n<li>fyzick\u00e9 osoby, ktor\u00e9 podnikaj\u00fa alebo vykon\u00e1vaj\u00fa in\u00fa <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/povinnosti-szco-pri-zahajeni-cinnosti\/\">samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165<\/a>,<\/li>\n<li>ob\u010dianske zdru\u017eenia, organiza\u010dn\u00e9 zlo\u017eky Matice slovenskej, zdru\u017eenia pr\u00e1vnick\u00fdch os\u00f4b, spolo\u010denstv\u00e1 vlastn\u00edkov bytov a nebytov\u00fdch priestorov, neinvesti\u010dn\u00e9 fondy, po\u013eovn\u00edcke organiz\u00e1cie a neziskov\u00e9 organiz\u00e1cie \u2013 musia v\u0161ak sp\u013a\u0148a\u0165 podmienku, \u017ee nie s\u00fa subjektom verejnej spr\u00e1vy, nepodnikaj\u00fa a ich pr\u00edjmy nedosiahli v predch\u00e1dzaj\u00facom \u00fa\u010dtovnom obdob\u00ed 200 000 eur,<\/li>\n<li>cirkev a n\u00e1bo\u017eensk\u00e1 spolo\u010dnos\u0165, ich org\u00e1ny a cirkevn\u00e9 in\u0161tit\u00facie, ktor\u00e9 maj\u00fa pr\u00e1vnu subjektivitu, ak nepodnikaj\u00fa,<\/li>\n<\/ul>\n<p>V\u0161etci ostatn\u00ed s\u00fa povinn\u00ed <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a>. Preto napr\u00edklad podnikatelia, ktor\u00ed s\u00fa pr\u00e1vnick\u00fdmi osobami (obchodn\u00e9 spolo\u010dnosti a dru\u017estv\u00e1) ved\u00fa v\u017edy<strong> podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>. N\u00e1zov dostalo kv\u00f4li sp\u00f4sobu, ak\u00fdm sa jednotliv\u00e9 oper\u00e1cie zachyt\u00e1vaj\u00fa \u2013 plat\u00ed, \u017ee ka\u017ed\u00e1 oper\u00e1cia sa eviduje na <strong>dvoch r\u00f4znych s\u00favahov\u00fdch \u00fa\u010dtoch<\/strong>.<\/p>\n<p>Z toho vypl\u00fdva, \u017ee <strong>obchodn\u00e9 spolo\u010dnosti a dru\u017estv\u00e1 nem\u00f4\u017eu vies\u0165 da\u0148ov\u00fa evidenciu<\/strong>. V\u017edy ved\u00fa jedine podvojn\u00e9 \u00fa\u010dtovn\u00edctvo. Preto sa prechod z da\u0148ovej evidencie na \u00fa\u010dtovn\u00edctvo t\u00fdka len SZ\u010cO, pri\u010dom SZ\u010cO si m\u00f4\u017ee vybra\u0165, \u010di chce vies\u0165 jednoduch\u00e9 alebo podvojn\u00e9 \u00fa\u010dtovn\u00edctvo.<\/p>\n<p>V tomto \u010dl\u00e1nku bude \u010falej re\u010d o <strong>prechode z da\u0148ovej evidencie na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>.<\/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\/12726\">\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\/12726\">\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>Prechod z da\u0148ovej evidencie na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo: prakticky<\/h2>\n<p>Pri prechode z da\u0148ovej evidencie na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo postupujte pod\u013ea usmernenia Ministerstva financi\u00ed Slovenskej republiky \u010d. MF\/11087\/2009-721 takto:<\/p>\n<ul>\n<li>K za\u010diatku roka (teda k 1.1.) <strong>spravte invent\u00faru<\/strong> majetku a z\u00e1v\u00e4zkov a vy\u010d\u00edslite s\u00fahrnn\u00e9 stavy majetku a z\u00e1v\u00e4zkov, ktor\u00e9 bud\u00fa tvori\u0165 za\u010diato\u010dn\u00e9 stavy jednotliv\u00fdch \u00fa\u010dtov. Taktie\u017e vy\u010d\u00edslite polo\u017eky, ktor\u00e9 ovplyvnia z\u00e1klad dane v tomto zda\u0148ovacom obdob\u00ed.<\/li>\n<li><strong>Vytvorte nov\u00fd \u00fa\u010dtov\u00fd rozvrh<\/strong> (pod\u013ea platnej r\u00e1mcovej \u00fa\u010dtovej osnovy pre podnikate\u013eov). \u00da\u010dtov\u00fd rozvrh je s\u00fapis v\u0161etk\u00fdch \u00fa\u010dtov pou\u017e\u00edvan\u00fdch v \u00fa\u010dtovn\u00edctve.<\/li>\n<li>K za\u010diatku zda\u0148ovacieho obdobia (teda k 1.1.) <strong>zostavte otv\u00e1raciu s\u00favahu, vytvorte intern\u00e9 smernice<\/strong> (napr. pre postup spracovania dokladov) a <strong>otvorte \u00fa\u010dtovn\u00e9 knihy<\/strong> \u2013 denn\u00edk a hlavn\u00fa knihu.<\/li>\n<li><strong>Vy\u010d\u00edslite za\u010diato\u010dn\u00e9 stavy<\/strong> pr\u00edslu\u0161n\u00fdch s\u00favahov\u00fdch \u00fa\u010dtov a s vyu\u017eit\u00edm \u00fa\u010dtu 701 \u2013 Za\u010diato\u010dn\u00fd \u00fa\u010det s\u00favahov\u00fd za\u00fa\u010dtujete za\u010diato\u010dn\u00e9 stavy majetku a z\u00e1v\u00e4zkov.<\/li>\n<li>V\u00e4\u010d\u0161inou vznikne <strong>rozdiel<\/strong> medzi s\u00fa\u010dtom za\u010diato\u010dn\u00fdch stavov novootvoren\u00fdch \u00fa\u010dtov majetku a z\u00e1v\u00e4zkov. <strong>Zaevidujte<\/strong> ho na \u00fa\u010dte 491 \u2013 Vlastn\u00e9 imanie fyzickej osoby \u2013 podnikate\u013ea, ktor\u00fd m\u00f4\u017ee ma\u0165 akt\u00edvny alebo pas\u00edvny zostatok.<\/li>\n<\/ul>\n<p>Na konci \u00fa\u010dtovn\u00e9ho obdobia (teda k 31. 12.) upravte z\u00e1klad dane, ktor\u00fd <strong>zv\u00fd\u0161ite<\/strong> o hodnotu:<\/p>\n<ul>\n<li>z\u00e1sob,<\/li>\n<li>poskytnut\u00fdch preddavkov<\/li>\n<li>a poh\u013ead\u00e1vok.<\/li>\n<\/ul>\n<p>A <strong>zn\u00ed\u017eite<\/strong> o hodnotu:<\/p>\n<ul>\n<li>prijat\u00fdch preddavkov<\/li>\n<li>a z\u00e1v\u00e4zkov.<\/li>\n<\/ul>\n<p>Uveden\u00e1 \u00faprava z\u00e1kladu dane sa vykon\u00e1 <strong>zo stavu jednotliv\u00fdch polo\u017eiek zisten\u00e9ho k za\u010diatku zda\u0148ovacieho obdobia (teda 1.1.)<\/strong>, v ktorom sa za\u010dne \u00fa\u010dtova\u0165 v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva.<\/p>\n<h2>\u00da\u010dtovn\u00fd program: nutnos\u0165 alebo mo\u017enos\u0165<\/h2>\n<p>Na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/\">vedenie da\u0148ovej evidencie<\/a> v\u00e1m mo\u017eno sta\u010dil jednoduch\u00fd faktura\u010dn\u00fd softv\u00e9r, aplik\u00e1cia alebo Excel. Pri veden\u00ed podvojn\u00e9ho \u00fa\u010dtovn\u00edctva sa v\u0161ak <strong>bez <\/strong><a href=\"https:\/\/www.money.sk\/\"><strong>\u00fa\u010dtovn\u00e9ho programu<\/strong><\/a><strong> nezaob\u00eddete<\/strong>.<\/p>\n<p>Vyberte si preto tak\u00fd, ktor\u00fd bude ma\u0165 v\u0161etky potrebn\u00e9 funkcie a moduly, ktor\u00e9 pri podnikan\u00ed vyu\u017eijete.<\/p>\n<p>Vysk\u00fa\u0161ajte si jednoduch\u00fd <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010dtovn\u00fd syst\u00e9m Money S3 zadarmo<\/a> \u2013 je ide\u00e1lnou vo\u013ebou <strong>pre mal\u00fdch a\u017e stredn\u00fdch \u017eivnostn\u00edkov a firmy<\/strong>. Je dostato\u010dne intuit\u00edvny, preh\u013eadn\u00fd a z\u00e1rove\u0148 ho vyu\u017eijete aj na:<\/p>\n<ul>\n<li>vedenie skladov,<\/li>\n<li>spracovanie miezd,<\/li>\n<li>elektronick\u00fa evidenciu knihy j\u00e1zd,<\/li>\n<li>prepojenie s e-shopom<\/li>\n<li>alebo automatiz\u00e1ciu rutinn\u00fdch procesov.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ke\u010f podnik\u00e1te ako SZ\u010cO a vediete da\u0148ov\u00fa evidenciu, m\u00f4\u017eete sa rozhodn\u00fa\u0165 prejs\u0165 na \u00fa\u010dtovn\u00edctvo. Je to va\u0161a mo\u017enos\u0165, nie povinnos\u0165. V pr\u00edpade, \u017ee sa rozhodnete &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12727,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[368,526,357],"class_list":["post-12726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidencia","category-uctovnictvo","tag-danova-evidencia","tag-prechod","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12726","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=12726"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12726\/revisions"}],"predecessor-version":[{"id":13389,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12726\/revisions\/13389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12727"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}