{"id":12740,"date":"2023-01-24T07:00:23","date_gmt":"2023-01-24T06:00:23","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-s-pohladavkami-v-uctovnictve-cast-1\/"},"modified":"2023-06-26T11:04:33","modified_gmt":"2023-06-26T09:04:33","slug":"ako-s-pohladavkami-v-uctovnictve-cast-1","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-s-pohladavkami-v-uctovnictve-cast-1\/","title":{"rendered":"Ako s poh\u013ead\u00e1vkami v \u00fa\u010dtovn\u00edctve, \u010das\u0165 1?"},"content":{"rendered":"<p>Pre\u00a0 za\u00fa\u010dtovanie poh\u013ead\u00e1vok vyu\u017e\u00edvame \u00fa\u010dtov\u00fa skupinu 3 \u2013 Z\u00fa\u010dtovacie vz\u0165ahy. Ide o pomerne rozsiahlu \u00fa\u010dtov\u00fa skupinu a my sa v tomto \u010dl\u00e1nku pozrieme na n\u00e1pl\u0148 jednotliv\u00fdch \u00fa\u010dtov, konkr\u00e9tne v \u00fa\u010dtovn\u00fdch skupin\u00e1ch 31 \u2013 34.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/sarah-elizabeth-O3gOgPB4sRU-unsplash-1.jpg\" alt=\"\" width=\"668\" height=\"487\" class=\"aligncenter size-single-post-thumb wp-image-103093\" \/><\/p>\n<h2>Poh\u013ead\u00e1vky v\u0161eobecne<\/h2>\n<p>Poh\u013ead\u00e1vka v\u00a0podstate znamen\u00e1 <strong>pr\u00e1vo alebo n\u00e1rok<\/strong> osoby (fyzickej alebo pr\u00e1vnickej) <strong>po\u017eadova\u0165<\/strong> od inej osoby <strong>plnenie<\/strong> z\u00a0ist\u00e9ho z\u00e1v\u00e4zku. Poh\u013ead\u00e1vka vznik\u00e1 naj\u010dastej\u0161ie splnen\u00edm \u010di realiz\u00e1ciou hmotn\u00e9ho i nehmotn\u00e9ho plnenia alebo na z\u00e1klade uzavretej zmluvy.<\/p>\n<p>Poh\u013ead\u00e1vky sa <strong>oce\u0148uj\u00fa menovitou hodnotou<\/strong>, \u010do je hodnota, ak\u00fa mali ku d\u0148u svojho vzniku. Pokia\u013e\u00a0 je poh\u013ead\u00e1vka <strong>nadobudnut\u00e1 k\u00fapou<\/strong>, oce\u0148uje sa <strong>cenou obstarania<\/strong>.<\/p>\n<p>V\u00a0\u00fa\u010dtov\u00e9 skupine 3 \u2013 Z\u00fa\u010dtovacie vz\u0165ahy sa poh\u013ead\u00e1vky, na rozdiel od z\u00e1v\u00e4zkov, eviduj\u00fa ako <strong>kr\u00e1tkodob\u00e9, tak dlhodob\u00e9<\/strong>.<\/p>\n<p>Na dlhodob\u00e9 a kr\u00e1tkodob\u00e9 sa delia poh\u013ead\u00e1vky <strong>pod\u013ea ich splatnosti<\/strong>:<\/p>\n<ul>\n<li><em>kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky \u2013 so splatnos\u0165ou do 1 roka<\/em><\/li>\n<li><em>dlhodob\u00e9 poh\u013ead\u00e1vky \u2013 so splatnos\u0165ou dlh\u0161ou ne\u017e 1 rok<\/em><\/li>\n<\/ul>\n<p><strong>Aj ke\u010f<\/strong> <strong>dlhodob\u00e9 aj kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky<\/strong> \u00fa\u010dtovne evidujeme v\u00a0jednej \u00fa\u010dtovnej skupine, v\u00a0praxi je vhodn\u00e9 <strong>rozli\u0161ova\u0165<\/strong> ich <strong>pomocou analytick\u00fdch \u00fa\u010dtov<\/strong>. Bud\u00fa n\u00e1m n\u00e1pomocn\u00e9 pri zostavovan\u00ed s\u00favahy, jedn\u00e9ho z\u00a0v\u00fdkazov \u00fa\u010dtovnej z\u00e1vierky.<\/p>\n<p>V\u00a0s\u00favahe sa toti\u017e poh\u013ead\u00e1vky dlhodob\u00e9 a kr\u00e1tkodob\u00e9 eviduj\u00fa v\u00a0in\u00fdch oddieloch. V\u017edy je pozer\u00e1me na d\u013a\u017eku splatnosti ku d\u0148u zostavenia <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovna-zavierka-zobrazuje-stav-vasej-spolocnosti-kedy-sa-zostavuje\/\">\u00fa\u010dtovnej z\u00e1vierky<\/a>.<\/p>\n<p>PR\u00cdKLAD<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010dtovn\u00e1 z\u00e1vierka zostaven\u00e1 ku d\u0148u<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Splatnos\u0165 poh\u013ead\u00e1vky<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Vyk\u00e1zanie v\u00a0poh\u013ead\u00e1vkach<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>31.12.2020<\/p>\n<\/td>\n<td>\n<p>20.5.2021<\/p>\n<\/td>\n<td>\n<p>kr\u00e1tkodob\u00fdch<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31.12.2020<\/p>\n<\/td>\n<td>\n<p>31.12.2022<\/p>\n<\/td>\n<td>\n<p>dlhodob\u00fdch<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>N\u00e1pl\u0148 a \u00fa\u010dtovanie na jednotliv\u00fdch \u00fa\u010dtoch skup\u00edn 31 \u2013 34<\/h2>\n<h3>31 \u2013 POH\u013dAD\u00c1VKY (KR\u00c1TKODOB\u00c9 A DLHODOB\u00c9)<\/h3>\n<p><strong>311 \u2013 Odberatelia (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dte \u00fa\u010dtuje \u00fa\u010dtovn\u00e1 jednotka <strong>poh\u013ead\u00e1vky vo\u010di odberate\u013eovi<\/strong>. K\u00a0prv\u00e9mu d\u0148u \u00fa\u010dtovn\u00e9ho obdobia zodpoved\u00e1 zostatok tohoto \u00fa\u010dtu skuto\u010dn\u00fdm poh\u013ead\u00e1vkam vo\u010di odberate\u013eom dolo\u017een\u00fdm inventariza\u010dn\u00fdm z\u00e1pisom, naj\u010dastej\u0161ie s\u00fapisom neuhraden\u00fdch vydan\u00fdch fakt\u00far.<\/p>\n<p>Na stranu MD sa \u00fa\u010dtuje vznik poh\u013ead\u00e1vky vo\u010di odberate\u013eovi z\u00a0titulu plnen\u00ed hmotn\u00fdch aj nehmotn\u00fdch \u010di na z\u00e1klade zml\u00fav. Na stranu D sa \u00fa\u010dtuj\u00fa \u00fahrady t\u00fdchto poh\u013ead\u00e1vok.<\/p>\n<p>V\u00a0praxi je vhodn\u00e9 k\u00a0tomuto \u00fa\u010dtu evidova\u0165 pomocou <strong>analytick\u00fdch \u00fa\u010dtov<\/strong> predov\u0161etk\u00fdm poh\u013ead\u00e1vky <strong>pod\u013ea<\/strong> jednotliv\u00fdch <strong>mien<\/strong> a tie\u017e poh\u013ead\u00e1vky <strong>dlhodob\u00e9 a kr\u00e1tkodob\u00e9<\/strong>.<\/p>\n<p>Ku koncu \u00fa\u010dtovn\u00e9ho obdobia sa zostatok \u00fa\u010dtu rovn\u00e1 skuto\u010dn\u00fdm poh\u013ead\u00e1vkam vo\u010di odberate\u013eom, ktor\u00e9 dolo\u017e\u00edme inventariza\u010dn\u00fdm s\u00fapisom neuhraden\u00fdch fakt\u00far.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Fakt\u00fara vystaven\u00e1 za n\u00e1jomn\u00e9<\/p>\n<\/td>\n<td>\n<p>\u00a0MD 311<\/p>\n<\/td>\n<td>\n<p>D 602<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. \u00dahrada fakt\u00fary bankov\u00fdm prevodom<\/p>\n<\/td>\n<td>\n<p>\u00a0D 221<\/p>\n<\/td>\n<td>\n<p>MD 311<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>312 \u2013 Zmenky na inkaso (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na tomto \u00fa\u010dte \u00fa\u010dtovn\u00e1 jednotka \u00fa\u010dtuje pr\u00edjem cudz\u00edch zmeniek, zmeniek cudz\u00edch na vlastn\u00fd rad a vlastn\u00fdch zmeniek prijat\u00fdch od odberate\u013eov a od in\u00fdch dl\u017en\u00edkov.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad \u2013 post\u00fapenie zmenky banke<\/p>\n<\/td>\n<td>\n<p>MD 313<\/p>\n<\/td>\n<td>\n<p>D 312<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Intern\u00fd doklad \u2013 zv\u00fd\u0161enie hodnoty zmeny o\u00a0\u00farok<\/p>\n<\/td>\n<td>\n<p>MD 312<\/p>\n<\/td>\n<td>\n<p>D 662<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3. Intern\u00fd doklad \u2013 z\u00fa\u010dtovanie opravnej polo\u017eky k\u00a0zmenke na inkaso pri trvalom vyraden\u00ed zmenky z\u00a0\u00fa\u010dtovn\u00edctva<\/p>\n<\/td>\n<td>\n<p>MD 391<\/p>\n<\/td>\n<td>\n<p>D 312<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>313 \u2013 Poh\u013ead\u00e1vky za eskontovan\u00e9 cenn\u00e9 papiere (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>\u00da\u010dtuj\u00fa sa poh\u013ead\u00e1vky za zmenky odovzdan\u00e9 banke na zaplatenie do doby splatnosti zmenky, ako aj in\u00e9 cenn\u00e9 papiere odovzdan\u00e9 na eskont banke.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Intern\u00fd doklad \u2013 prevod kr\u00e1tkodob\u00fdch cenn\u00fdch papierov na obchodovanie na eskont banke<\/p>\n<\/td>\n<td>\n<p>MD 313<\/p>\n<\/td>\n<td>\n<p>D 251<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>314 \u2013 Poskytnut\u00e9 preddavky \u2013 dlhodob\u00e9 a\u00a0kr\u00e1tkodob\u00e9 (\u00fa\u010det akt\u00edvny)<\/strong><\/p>\n<p>Na \u00fa\u010dte poskytnut\u00fdch preddavkov s\u00fa \u00fa\u010dtovan\u00e9 <strong>poskytnut\u00e9 preddavky<\/strong> e\u0161te <strong>pred poskytnut\u00edm plnenia<\/strong> zml\u00fav zo strany dod\u00e1vate\u013ea, ktor\u00e9 nie s\u00fa preddavkom na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/dlhodoby-hmotny-majetok\/\">dlhodob\u00fd majetok<\/a>, z\u00e1soby nebo na zvierat\u00e1.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. \u00dahrada z\u00e1lohovej fakt\u00fary za elektrinu bankov\u00fdm prevodom<\/p>\n<\/td>\n<td>\n<p>MD 314<\/p>\n<\/td>\n<td>\n<p>D 221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Fakt\u00fara prijat\u00e1 za elektrinu s\u00a0odpo\u010d\u00edtanou uhradenou z\u00e1lohou<\/p>\n<\/td>\n<td>\n<p>\u00a0MD 502<\/p>\n<\/td>\n<td>\n<p>D 321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u2013 odpo\u010d\u00edtanie preddavku<\/p>\n<\/td>\n<td>\n<p>MD 321<\/p>\n<\/td>\n<td>\n<p>D 314<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>315 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky (\u00fa\u010det akt\u00edvny)<\/h4>\n<p>Na \u00fa\u010dte 315 evidujeme <strong>ostatn\u00e9 poh\u013ead\u00e1vky z\u00a0obchodn\u00fdch vz\u0165ahov<\/strong>, napr\u00edklad n\u00e1rok na vysporiadanie reklam\u00e1cie, poh\u013ead\u00e1vky vo\u010di prev\u00e1dzkovate\u013eom platobn\u00fdch termin\u00e1lov, \u010diastky ur\u010den\u00e9 k\u00a0prefaktur\u00e1cii n\u00e1kladov za slu\u017eby, energie at\u010f. Pro in\u00fd subjekt, refund\u00e1cia miezd.<\/p>\n<p><em>PR\u00cdKLAD <\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Predpis n\u00e1roku na n\u00e1hradu reklamovan\u00e9ho tovaru dod\u00e1vate\u013eom<\/p>\n<\/td>\n<td>\n<p>1.000,-<\/p>\n<\/td>\n<td>\n<p>MD 315<\/p>\n<\/td>\n<td>\n<p>D 132<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Dobropis od dod\u00e1vate\u013ea na reklamovan\u00fd tovar<\/p>\n<\/td>\n<td>\n<p>1.000,-<\/p>\n<\/td>\n<td>\n<p>MD 315<\/p>\n<\/td>\n<td>\n<p>D 321<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Fakt\u00fara prijat\u00e1 za elektrinu ur\u010den\u00e1 k\u00a0pre\u00fa\u010dtovaniu n\u00e1jomn\u00edkovi<\/p>\n<\/td>\n<td>\n<p>1.000,-<\/p>\n<\/td>\n<td>\n<p>MD 315<\/p>\n<\/td>\n<td>\n<p>D 321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Fakt\u00fara vystaven\u00e1 za elektrinu n\u00e1jomn\u00edkovi<\/p>\n<\/td>\n<td>\n<p>1.000,-<\/p>\n<\/td>\n<td>\n<p>MD 311<\/p>\n<\/td>\n<td>\n<p>D 315<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>316 \u2013 \u010cist\u00e1 hodnota z\u00e1kazky (\u00fa\u010det akt\u00edvny aj pas\u00edvny)<\/h4>\n<p>\u010cist\u00e1 hodnota z\u00e1kazky sa ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka, <strong>\u00fa\u010dtuje rozdiel medzi po\u017eadovan\u00fdmi sumami za vykonan\u00fa pr\u00e1cu na z\u00e1kazkovej v\u00fdrobe a hodnotou z\u00e1kazkovej v\u00fdroby pod\u013ea met\u00f3dy stup\u0148a dokon\u010denia alebo pod\u013ea met\u00f3dy nulov\u00e9ho zisku pod\u013ea osobitn\u00e9ho predpisu so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na \u00fa\u010det 606 \u2013 V\u00fdnosy zo z\u00e1kazky.<\/strong> V prospech \u00fa\u010dtu 316 &#8211; \u010cist\u00e1 hodnota z\u00e1kazky sa \u00fa\u010dtuje rezerva na predpokladan\u00fa stratu zo z\u00e1kazkovej v\u00fdroby so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na \u0165archu osobitne vytvoren\u00e9ho analytick\u00e9ho \u00fa\u010dtu k \u00fa\u010dtu 548 &#8211; Ostatn\u00e9 n\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165. Zru\u0161enie rezervy na stratu zo z\u00e1kazkovej v\u00fdroby pod\u013ea \u00a7 30 ods. 14 sa \u00fa\u010dtuje na \u0165archu \u00fa\u010dtu 316 &#8211; \u010cist\u00e1 hodnota z\u00e1kazky so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v prospech osobitne vytvoren\u00e9ho analytick\u00e9ho \u00fa\u010dtu k \u00fa\u010dtu 548 &#8211; Ostatn\u00e9 n\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165. V \u010dase ukon\u010denia z\u00e1kazkovej v\u00fdroby sa pod\u013ea charakteru z\u00fa\u010dtuje zostatok na \u00fa\u010dte 316 \u2013 \u010cist\u00e1 hodnota z\u00e1kazky.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0Do\u00fa\u010dtovanie v\u00fdnosov pod\u013ea stup\u0148a dokon\u010denia z\u00e1kazky, ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka<\/td>\n<td>MD 316<\/td>\n<td>D 606<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0Zn\u00ed\u017eenie v\u00fdnosov pod\u013ea stup\u0148a dokon\u010denia z\u00e1kazky, ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka<\/td>\n<td>MD 606<\/td>\n<td>D 316<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0Tvorba rezervy na stratu zo z\u00e1kazkovej v\u00fdroby<\/td>\n<td>MD 548<\/td>\n<td>D 316<\/td>\n<\/tr>\n<tr>\n<td>4.\u00a0Zru\u0161enie rezervy na stratu zo z\u00e1kazkovej v\u00fdroby<\/td>\n<td>MD 316<\/td>\n<td>D 548<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Inform\u00e1cie o\u00a0\u00fa\u010dtovan\u00ed z\u00e1v\u00e4zkov na \u00fa\u010dtoch 321, 322, 323, 324, 325, 326, 331,333, 341,342, 346 a\u00a0347 n\u00e1jdete v\u00a0rozsiahlom samostatnom \u010dl\u00e1nku \u00a0<\/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 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'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\/12740\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/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 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=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12740\">\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<h3>32- Z\u00c1V\u00c4ZKY (KR\u00c1TKODOB\u00c9)<\/h3>\n<p><strong>321 \u2013 Dod\u00e1vatelia (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>322 \u2013 Zmenky na \u00fahradu (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>323 \u2013 Kr\u00e1tkodob\u00e9 rezervy (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>324 \u2013 Prijat\u00e9 preddavky (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>325 \u2013 Ostatn\u00e9 z\u00e1v\u00e4zky (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>326 \u2013 Nevyfakturovan\u00e9 dod\u00e1vky (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<h3>33 \u2013 Z\u00da\u010cTOVANIE SO ZAMESTNANCAMI A\u00a0ORG\u00c1NMI SOCI\u00c1LNEHO A\u00a0ZDRAVOTN\u00c9HO POISTENIA<\/h3>\n<p><strong>331 \u2013 Zamestnanci (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>333 \u2013 Ostatn\u00e9 z\u00e1v\u00e4zky vo\u010di zamestnancom (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>335 \u2013 Poh\u013ead\u00e1vky vo\u010di zamestnancom (\u00fa\u010det akt\u00edvny)\u00a0\u00a0\u00a0 <\/strong><\/p>\n<p>Na \u00fa\u010dte poh\u013ead\u00e1vok vo\u010di zamestnancom sa \u00fa\u010dtuje napr\u00edklad vyplatenie z\u00e1lohy na drobn\u00e9 n\u00e1kupy, ale aj\u00a0 omylom uhraden\u00e9 s\u00fakromn\u00e9 n\u00e1kupy zverenou firemnou kartou.<\/p>\n<p><em>PR\u00cdKLAD<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Bankov\u00fd v\u00fdpis \u2013 omylom uhraden\u00e1 s\u00fakromn\u00e1 platba zamestnanca firemnou platobnou kartou<\/p>\n<\/td>\n<td>\n<p>MD 335<\/p>\n<\/td>\n<td>\n<p>D 221<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Vr\u00e1tenie\u00a0 platby zamestnancom na \u00fa\u010det<\/p>\n<\/td>\n<td>\n<p>MD 221<\/p>\n<\/td>\n<td>\n<p>D 335<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Odberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das <\/strong><\/p>\n<p>Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu. info<\/p>\n<p>Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.<\/p>\n<h3>34 \u2013 Z\u00da\u010cTOVANIE DAN\u00cd A DOT\u00c1CI\u00cd<\/h3>\n<p><strong>341 \u2013 Da\u0148 z\u00a0pr\u00edjmu (\u00fa\u010det pas\u00edvny) <\/strong><\/p>\n<p><strong>342 \u2013 Ostatn\u00e9 priame dane (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>343 \u2013 Da\u0148 z\u00a0pridanej hodnoty (\u00fa\u010det akt\u00edvny aj pas\u00edvny)<\/strong><\/p>\n<p>Tento \u00fa\u010det m\u00f4\u017ee by\u0165 akt\u00edvny aj pas\u00edvny. \u00da\u010dtovn\u00e1 jednotka \u2013 <strong>platite\u013e DPH<\/strong> \u2013 vyu\u017e\u00edva analytick\u00e9 \u00fa\u010dty, na ktor\u00fdch sleduje a <strong>\u00fa\u010dtuje na nich o DPH na v\u00fdstupe<\/strong> a o <strong>DPH na vstupe.<\/strong><\/p>\n<p>Vhodn\u00e9 je vyu\u017ei\u0165 aj sum\u00e1rny \u00fa\u010det, kam pri ka\u017edom podan\u00ed da\u0148ov\u00e9ho priznania k\u00a0DPH pre\u00fa\u010dtujeme DPH na vstupe a v\u00fdstupe a ktor\u00fd n\u00e1m bude vykazova\u0165 bu\u010f nadmern\u00fd odpo\u010det DPH (akt\u00edvny zostatok, poh\u013ead\u00e1vka vo\u010di finan\u010dn\u00e9mu \u00faradu) alebo <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/viete-kedy-vam-vznika-povinnost-odviest-dph\/\">da\u0148ov\u00fa povinnos\u0165 DPH<\/a> (pas\u00edvny zostatok, z\u00e1v\u00e4zok vo\u010di finan\u010dn\u00e9mu \u00faradu).<\/p>\n<p><em>PR\u00cdKLAD <\/em><\/p>\n<p><strong><em>Da\u0148ov\u00e1 povinnos\u0165<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>1. Fakt\u00fara vydan\u00e1 za slu\u017eby<\/p>\n<p>\u2013 Z\u00e1klad DPH<\/p>\n<p>\u2013 DPH 20%<\/p>\n<\/td>\n<td>\n<p>1.200,-<\/p>\n<p>1.000,-<\/p>\n<p>200,-<\/p>\n<\/td>\n<td>\n<p>MD 311<\/p>\n<\/td>\n<td>\n<p>D 602<\/p>\n<p>D 343200<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Fakt\u00fara prijat\u00e1 za energie<\/p>\n<p>\u2013 Z\u00e1klad DPH<\/p>\n<p>\u2013 DPH 20%<\/p>\n<\/td>\n<td>\n<p>60,-<\/p>\n<p>500,-<\/p>\n<p>100,-<\/p>\n<\/td>\n<td>\n<p>MD 502<\/p>\n<p>MD 343100<\/p>\n<\/td>\n<td>\n<p>D 321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3. Intern\u00fd doklad \u2013 z\u00fa\u010dtovanie DPH<\/p>\n<p>\u2013 DPH vstup 20%<\/p>\n<p>\u2013 DPH v\u00fdstup 20%<\/p>\n<p>\u2013 DPH \u2013 da\u0148ov\u00e1 povinnos\u0165<\/p>\n<\/td>\n<td>\n<p>100,-<\/p>\n<p>200,-<\/p>\n<p>100,-<\/p>\n<\/td>\n<td>\n<p>MD 343200<\/p>\n<\/td>\n<td>\n<p>D 343100<\/p>\n<p>D 343900<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4. Odvod DPH \u2013 da\u0148ov\u00e1 povinnos\u0165 na finan\u010dn\u00fd \u00farad bankov\u00fdm prevodom<\/p>\n<\/td>\n<td>\n<p>100,-<\/p>\n<\/td>\n<td>\n<p>MD 343900<\/p>\n<\/td>\n<td>\n<p>D 221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>346 \u2013 Dot\u00e1cie zo \u0161t\u00e1tneho rozpo\u010dtu (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p><strong>347 \u2013 Ostatn\u00e9 dot\u00e1cie (\u00fa\u010det pas\u00edvny)<\/strong><\/p>\n<p>V\u00a0\u010fal\u0161\u00edch \u010dl\u00e1nkoch rozoberieme n\u00e1pl\u0148 a \u00fa\u010dtovanie poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov na ostatn\u00fdch \u00fa\u010dtoch tzv.\u201etrojkov\u00fdch\u201c \u00fa\u010dtov, a to skupiny 35 a\u017e 39.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pre\u00a0 za\u00fa\u010dtovanie poh\u013ead\u00e1vok vyu\u017e\u00edvame \u00fa\u010dtov\u00fa skupinu 3 \u2013 Z\u00fa\u010dtovacie vz\u0165ahy. Ide o pomerne rozsiahlu \u00fa\u010dtov\u00fa skupinu a my sa v tomto \u010dl\u00e1nku pozrieme na n\u00e1pl\u0148 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12741,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[384,457,357],"class_list":["post-12740","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-podvojne-uctovnictvo","tag-pohladavky","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12740","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=12740"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12740\/revisions"}],"predecessor-version":[{"id":12742,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12740\/revisions\/12742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12741"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}