{"id":12850,"date":"2023-03-27T06:00:10","date_gmt":"2023-03-27T04:00:10","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/uctovny-dennik-a-hlavna-kniha-naco-su-a-co-musia-obsahovat\/"},"modified":"2023-06-26T11:04:52","modified_gmt":"2023-06-26T09:04:52","slug":"uctovny-dennik-a-hlavna-kniha-naco-su-a-co-musia-obsahovat","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovny-dennik-a-hlavna-kniha-naco-su-a-co-musia-obsahovat\/","title":{"rendered":"\u00da\u010dtovn\u00fd denn\u00edk a hlavn\u00e1 kniha: na\u010do s\u00fa a \u010do musia obsahova\u0165"},"content":{"rendered":"<p>\u00da\u010dtovn\u00fd denn\u00edk a hlavn\u00e1 kniha s\u00fa dva najd\u00f4le\u017eitej\u0161ie dokumenty, v ktor\u00fdch firmy ved\u00fa \u00fa\u010dtovn\u00edctvo. V \u010dl\u00e1nku sa dozviete, na \u010do\u00a0 sl\u00fa\u017eia, ako ich spr\u00e1vne vies\u0165 aj ako s nimi pracova\u0165 v \u00fa\u010dtovnom programe Money S3.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-karolina-grabowska-7680753.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-104938\" \/><\/p>\n<h2>\u010co je \u00fa\u010dtovn\u00fd denn\u00edk<\/h2>\n<p>\u00da\u010dtovn\u00fd denn\u00edk je jednou z \u00fa\u010dtovn\u00fdch kn\u00edh v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva. Jeho vedenie naria\u010fuje z\u00e1kon o \u00fa\u010dtovn\u00edctve.<\/p>\n<p>\u00da\u010dtovn\u00e9 jednotky, ktor\u00e9 \u00fa\u010dtuj\u00fa v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva, ved\u00fa v denn\u00edku zoznam v\u0161etk\u00fdch svojich \u00fa\u010dtovn\u00fdch z\u00e1pisov. V z\u00e1sade sa \u00fa\u010dtovn\u00fd z\u00e1pis uskuto\u010d\u0148uje na z\u00e1klade \u00fa\u010dtovn\u00e9ho dokladu.<\/p>\n<p>V <strong>\u00fa\u010dtovnom denn\u00edku sa z\u00e1pisy usporad\u00favaj\u00fa chronologicky<\/strong> \u2013 teda pod\u013ea d\u00e1tumu, kedy vznikol \u00fa\u010dtovn\u00fd z\u00e1pis. V\u010faka tomu je \u00fa\u010dtovn\u00fd denn\u00edk ve\u013emi u\u017eito\u010dn\u00fd napr\u00edklad pri vyh\u013ead\u00e1van\u00ed chyby a predov\u0161etk\u00fdm pri vypl\u0148ovan\u00ed hlavnej knihy.<\/p>\n<h2>\u010co mus\u00ed \u00fa\u010dtovn\u00fd denn\u00edk obsahova\u0165<\/h2>\n<p>V denn\u00edku mus\u00ed by\u0165 o ka\u017edom doklade uveden\u00e9 tieto <strong>z\u00e1kladn\u00e9 \u00fadaje:<\/strong><\/p>\n<ul>\n<li>\u010d\u00edslo \u00fa\u010dtovn\u00e9ho dokladu,<\/li>\n<li>kr\u00e1tky slovn\u00fd popis,<\/li>\n<li>d\u00e1tum vystavenia dokladu,<\/li>\n<li>\u010d\u00edsla \u00fa\u010dtov str\u00e1n M\u00e1 da\u0165 a Dal<\/li>\n<li>a \u010diastka.<\/li>\n<\/ul>\n<h2>\u010co je hlavn\u00e1 kniha<\/h2>\n<p>Hlavn\u00e1 kniha je rovnako ako \u00fa\u010dtovn\u00fd denn\u00edk dokument sl\u00fa\u017eiaci na vedenie \u00fa\u010dtovn\u00edctva. \u00dalohou hlavnej knihy je evidova\u0165 \u00fa\u010dtovn\u00e9 z\u00e1pisy <strong>pod\u013ea jednotliv\u00fdch \u00fa\u010dtov<\/strong> z \u00fa\u010dtovej osnovy, do ktor\u00fdch spadaj\u00fa.<\/p>\n<h2>\u010co mus\u00ed hlavn\u00e1 kniha obsahova\u0165<\/h2>\n<p>Pri ka\u017edom \u00fa\u010dte v hlavnej knihe<strong> mus\u00edte uvies\u0165:<\/strong><\/p>\n<ul>\n<li>zostatok ku d\u0148u, kedy bola hlavn\u00e1 kniha otvoren\u00e1,<\/li>\n<li>zostatok ku d\u0148u, kedy bola zostaven\u00e1 \u00fa\u010dtov\u00e1 z\u00e1vierka,<\/li>\n<li>a s\u00fahrnn\u00fd obrat strany M\u00e1 da\u0165 a Dal aspo\u0148 za kalend\u00e1rny mesiac.<\/li>\n<\/ul>\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\/12850\">\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=\"N\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12850\">\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>Ak\u00fd je rozdiel medzi \u00fa\u010dtovn\u00fdm denn\u00edkom a\u00a0hlavnou knihou<\/h2>\n<p>V \u00fa\u010dtovnom denn\u00edku evidujete <strong>chronologicky<\/strong> v\u0161etky svoje \u00fa\u010dtovn\u00e9 z\u00e1pisy. V hlavnej knihe oproti tomu \u00fa\u010dtovn\u00e9 z\u00e1pisy evidujete z vecn\u00e9ho h\u013eadiska, teda <strong>pod\u013ea \u00fa\u010dtov, pod ktor\u00e9 spadaj\u00fa<\/strong>. V praxi tak \u00fa\u010dtovn\u00e1 denn\u00edk aj hlavn\u00e1 kniha obsahuj\u00fa rovnak\u00e9 inform\u00e1cie, iba z hlavnej knihy ich doh\u013ead\u00e1te pod\u013ea \u00fa\u010dtov a z denn\u00edka pod\u013ea d\u00e1tumu.<\/p>\n<h2>\u00da\u010dtovn\u00fd denn\u00edk a hlavn\u00e1 kniha v \u00fa\u010dtovnom programe<\/h2>\n<p>Pr\u00e1cu s \u00fa\u010dtovn\u00fdm denn\u00edkom a hlavnou knihou v \u00fa\u010dtovnom programe si uk\u00e1\u017eeme na <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">syst\u00e9me podvojn\u00e9ho \u00fa\u010dtovn\u00edctva Money S3<\/a>.<\/p>\n<p>\u00da\u010dtovn\u00fd denn\u00edk sl\u00fa\u017ei v programe pre<strong> priamu pr\u00e1cu s \u00fa\u010dtovn\u00fdmi z\u00e1pismi<\/strong>. Program vykon\u00e1va z\u00e1pisy automaticky pri spracovan\u00ed prvotn\u00fdch dokladov v jednotliv\u00fdch knih\u00e1ch (napr\u00edklad Poklad\u0148a, Banka nebo Z\u00e1v\u00e4zky). \u00da\u010dtovn\u00fd denn\u00edk teda v Money S3 sl\u00fa\u017ei prim\u00e1rne k <strong>prehliadaniu, filtrovaniu a tla\u010di<\/strong> z\u00e1znamov, ale tie\u017e k oprav\u00e1m a roz\u00fa\u010dtovaniu dokladov.<\/p>\n<p>V zozname z\u00e1pisov s\u00fa farebne vizualizovan\u00e9 po\u010diato\u010dn\u00e9 stavy a z\u00e1znamy vytvoren\u00e9 z\u00e1vierkou.<\/p>\n<p>Hlavn\u00e1 kniha v <a href=\"https:\/\/www.money.sk\/\">Money S3<\/a> samostatne nie je. V \u00fa\u010dtovnom denn\u00edku toti\u017e m\u00f4\u017eete v\u0161etky \u00fa\u010dtovn\u00e9 z\u00e1pisy\u00a0 vyfiltrova\u0165 alebo zoradi\u0165 tie\u017e pod\u013ea \u00fa\u010dtov z \u00fa\u010dtovej osnovy, \u010do funkciu hlavnej knihy \u00faplne nahr\u00e1dza. Pre legislat\u00edvne \u00fa\u010dely ale program obsahuje <strong>tla\u010dov\u00fa zostavu Hlavn\u00e1 kniha<\/strong>, v\u010faka ktorej v\u00e1m hlavn\u00fa knihu vygeneruje. M\u00f4\u017eete si ju ulo\u017ei\u0165 \u010di predlo\u017ei\u0165 kontrole z finan\u010dn\u00e9ho \u00faradu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00fd denn\u00edk a hlavn\u00e1 kniha s\u00fa dva najd\u00f4le\u017eitej\u0161ie dokumenty, v ktor\u00fdch firmy ved\u00fa \u00fa\u010dtovn\u00edctvo. V \u010dl\u00e1nku sa dozviete, na \u010do\u00a0 sl\u00fa\u017eia, ako ich spr\u00e1vne vies\u0165 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12851,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[466,357,467],"class_list":["post-12850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-uctovne-knihy","tag-uctovnictvo","tag-uctovny-zaznam"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12850","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=12850"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12850\/revisions"}],"predecessor-version":[{"id":12852,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12850\/revisions\/12852"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12851"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}