{"id":12924,"date":"2023-05-12T13:03:16","date_gmt":"2023-05-12T11:03:16","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zasady-vedenia-uctovnictva-a-ako-na-to-v-uctovnom-programe\/"},"modified":"2024-02-26T17:40:27","modified_gmt":"2024-02-26T16:40:27","slug":"zasady-vedenia-uctovnictva-a-ako-na-to-v-uctovnom-programe","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/zasady-vedenia-uctovnictva-a-ako-na-to-v-uctovnom-programe\/","title":{"rendered":"Z\u00e1sady vedenia \u00fa\u010dtovn\u00edctva a ako na to v \u00fa\u010dtovnom programe"},"content":{"rendered":"<p><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>\u00a0sa t\u00fdka predov\u0161etk\u00fdm\u00a0<strong>pr\u00e1vnick\u00fdch os\u00f4b<\/strong>.<\/p>\n<h2>Z\u00e1sady vedenia \u00fa\u010dtovn\u00edctva<\/h2>\n<p>Pri veden\u00ed \u00fa\u010dtovn\u00edctva mus\u00edte dodr\u017eiava\u0165 z\u00e1sady, ktor\u00e9 vypl\u00fdvaj\u00fa zo z\u00e1kona o \u00fa\u010dtovn\u00edctve.<\/p>\n<h3>1. Vern\u00e9 a pravdiv\u00e9 zobrazenie skuto\u010dnost\u00ed<\/h3>\n<p>Inform\u00e1cie uveden\u00e9 v \u00fa\u010dtovn\u00edctve musia zodpoveda\u0165 realite. T\u00e1to z\u00e1sada je nadraden\u00e1 v\u0161etk\u00fdm ostatn\u00fdm z\u00e1sad\u00e1m.<\/p>\n<h3>2. Nepretr\u017eit\u00e9 pokra\u010dovanie v \u010dinnosti \u00fa\u010dtovnej jednotky<\/h3>\n<p>V \u00fa\u010dtovn\u00edctve sa predpoklad\u00e1, \u017ee \u00fa\u010dtovn\u00e1 jednotka (firma) bude pokra\u010dova\u0165 vo svojej \u010dinnosti aj v bud\u00facnosti. Ak nie, mus\u00edte t\u00fato inform\u00e1ciu uvies\u0165 v pozn\u00e1mkach \u00fa\u010dtovnej z\u00e1vierky.<\/p>\n<h3>3. Akru\u00e1lny princ\u00edp<\/h3>\n<p>\u00da\u010dtovn\u00e9 pr\u00edpady povinne \u00fa\u010dtujete do obdobia, s ktor\u00fdmi vecne a \u010dasovo s\u00favisia. N\u00e1klady a v\u00fdnosy za\u00fa\u010dtujete do toho \u00fa\u010dtovn\u00e9ho obdobia, v ktorom vznikli, bez oh\u013eadu na de\u0148 ich \u00fahrady, inkasa alebo vyrovnania in\u00fdm sp\u00f4sobom. S t\u00fdm s\u00favis\u00ed aj to, \u017ee v\u00fddavky a pr\u00edjmy \u00fa\u010dtujete v\u017edy v tom \u00fa\u010dtovnom obdob\u00ed, v ktorom d\u00f4jde k s\u00favisiacemu pohybu pe\u0148a\u017en\u00fdch prostriedkov.<\/p>\n<h3>4. Z\u00e1sada bilan\u010dnej kontinuity<\/h3>\n<p>Kone\u010dn\u00fd zostatok \u00fa\u010dtu star\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia (k 31. decembru) a za\u010diato\u010dn\u00fd stav \u00fa\u010dtu nov\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia (k 1. janu\u00e1ru) na seba nadv\u00e4zuj\u00fa.<\/p>\n<h3>5. St\u00e1los\u0165 \u00fa\u010dtovn\u00fdch z\u00e1sad a met\u00f3d<\/h3>\n<p>V jednom \u00fa\u010dtovnom obdob\u00ed mus\u00edte pou\u017e\u00edva\u0165 st\u00e1le rovnak\u00e9 \u00fa\u010dtovn\u00e9 z\u00e1sady a \u00fa\u010dtovn\u00e9 met\u00f3dy. Ak by ste ich chceli zmeni\u0165, mus\u00edte ich aplikova\u0165 sp\u00e4tne od prv\u00e9ho d\u0148a tohto \u00fa\u010dtovn\u00e9ho obdobia. O pr\u00edpadnej zmene \u00fa\u010dtovn\u00fdch z\u00e1sad a \u00fa\u010dtovn\u00fdch met\u00f3d je potrebn\u00e9 informova\u0165 v \u00fa\u010dtovnej z\u00e1vierke v pozn\u00e1mkach.<\/p>\n<h3>6. Z\u00e1sada periodicity \u00fa\u010dtovn\u00e9ho obdobia<\/h3>\n<p>V\u00fdsledok hospod\u00e1renia sa zis\u0165uje a \u00fa\u010dtovn\u00e1 z\u00e1vierka sa zostavuje pravidelne \u2013 raz za \u00fa\u010dtovn\u00e9 obdobie, ktor\u00fdm je hospod\u00e1rsky rok alebo kalend\u00e1rny rok.<\/p>\n<h3>7. Z\u00e1sada z\u00e1kazu kompenz\u00e1cie<\/h3>\n<p>\u00da\u010dtovn\u00e9 jednotky s\u00fa povinn\u00e9 \u00fa\u010dtova\u0165 majetok a z\u00e1v\u00e4zky, n\u00e1klady a v\u00fdnosy, pr\u00edjmy a v\u00fddavky oddelene bez vz\u00e1jomn\u00e9ho zapo\u010d\u00edtania.<\/p>\n<h3>8. Z\u00e1sada opatrnosti<\/h3>\n<p>Nenadhodnocujte majetok a v\u00fdnosy a nepodhodnocujte z\u00e1v\u00e4zky a n\u00e1klady.<\/p>\n<figure id=\"attachment_106421\" aria-describedby=\"caption-attachment-106421\" style=\"width: 668px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/8bd43e3ada.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"size-single-post-thumb wp-image-106421\" \/><figcaption id=\"caption-attachment-106421\" class=\"wp-caption-text\">Okrem spomenut\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1sad r\u00f4zne \u00fa\u010dtovn\u00edcke te\u00f3rie rozli\u0161uj\u00fa aj \u010fal\u0161ie \u00fa\u010dtovn\u00e9 z\u00e1sady. Najd\u00f4le\u017eitej\u0161ou z\u00e1sadou je z\u00e1sada vern\u00e9ho a pravdiv\u00e9ho zobrazenia skuto\u010dnost\u00ed.<\/figcaption><\/figure>\n<p>Dodr\u017eiava\u0165 v\u0161etky z\u00e1sady nie je \u013eahk\u00e9, preto mnoh\u00e9 firmy zveruj\u00fa\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/interne-alebo-externe-vedenie-uctovnictva-co-sa-vam-oplati-viac\/\">\u00fa\u010dtovn\u00edctvo extern\u00e9mu \u00fa\u010dtovn\u00edkovi<\/a>. Na za\u010diatku spolupr\u00e1ce podpisuj\u00fa\u00a0<strong>zmluvu o veden\u00ed \u00fa\u010dtovn\u00edctva<\/strong>. T\u00e1 obsahuje:<\/p>\n<ul>\n<li aria-level=\"1\">identifika\u010dn\u00e9 \u00fadaje klienta a \u00fa\u010dtovn\u00edka,<\/li>\n<li aria-level=\"1\">vymedzenie dohodnut\u00fdch \u010dinnost\u00ed<\/li>\n<li aria-level=\"1\">a zjednan\u00fa odmenu.<\/li>\n<\/ul>\n<p>Zmluvu o veden\u00ed \u00fa\u010dtovn\u00edctva m\u00f4\u017eete uzavrie\u0165 na dobu ur\u010dit\u00fa, alebo neur\u010dit\u00fa.<\/p>\n<h2>Vedenie \u00fa\u010dtovn\u00edctva v \u00fa\u010dtovnom programe<\/h2>\n<p>Z\u00a0filmov pre pam\u00e4tn\u00edkov si mo\u017eno pam\u00e4t\u00e1te \u00fa\u010dtovn\u00edkov, ktor\u00ed starostlivo zapisovali \u010d\u00edsla do \u00fa\u010dtovn\u00fdch kn\u00edh. Dnes sa u\u017e s ni\u010d\u00edm tak\u00fdm nestretnete, v\u0161etci profesion\u00e1lni \u00fa\u010dtovn\u00edci ved\u00fa <strong>\u00fa\u010dtovn\u00edctvo pre s. r. o.<\/strong> alebo \u017eivnostn\u00edkov v <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">programe podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/a>.<\/p>\n<p>Jedn\u00fdm z osved\u010den\u00fdch je <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd program<\/a>\u00a0Money S3. Vediete v \u0148om <strong>\u00fa\u010dtovn\u00fd denn\u00edk<\/strong>, predkont\u00e1cie a <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-uctova-osnova-a-ako-s-nou-pracovat-v-uctovnom-programe-a-bez-neho\/\">\u00fa\u010dtov\u00e9 osnovy<\/a>. Stav \u00fa\u010dtovn\u00edctva poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov si m\u00f4\u017eete skontrolova\u0165 pomocou zostavy salda. V programe m\u00f4\u017eete tie\u017e jednoducho spracova\u0165 <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovna-zavierka-zobrazuje-stav-vasej-spolocnosti-kedy-sa-zostavuje\/\">\u00fa\u010dtovn\u00fa z\u00e1vierku<\/a> a v\u0161etky s\u00favisiace dokumenty.<\/p>\n<p>Money S3 je vhodn\u00fd pre men\u0161ie a stredn\u00e9 firmy alebo \u017eivnostn\u00edkov, ktor\u00ed chc\u00fa ma\u0165 <strong>v\u0161etko v jednom softv\u00e9ri<\/strong>, teda nielen faktur\u00e1ciu a \u00fa\u010dtovn\u00edctvo, ale aj mzdy, sklad, adres\u00e1r, knihu j\u00e1zd, prepojenie s e-shopom a \u010fal\u0161ie agendy.<\/p>\n<p>\u00da\u010dtovn\u00fd program <strong>funguje na princ\u00edpe modulov<\/strong>. Vyberiete si len tie, ktor\u00e9 budete skuto\u010dne pou\u017e\u00edva\u0165. V\u00fdhodou je, \u017ee <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Money S3 si m\u00f4\u017eete vysk\u00fa\u0161a\u0165 zadarmo<\/a>. Nie ste obmedzen\u00ed sk\u00fa\u0161obnou dobou, ale po\u010dtom dokladov. Po dosiahnut\u00ed limitu sa rozhodnete, \u010di prejdete na platen\u00fa verziu.<\/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\/12924\">\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=\"D\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12924\">\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>Kto nemus\u00ed vies\u0165 \u00fa\u010dtovn\u00edctvo<\/h2>\n<p>Mo\u017eno v\u00e1s prekvap\u00ed, \u017ee v niektor\u00fdch pr\u00edpadoch \u00fa\u010dtovn\u00edctvo v\u00f4bec vies\u0165 nemus\u00edte. Ak ste\u00a0<strong>SZ\u010cO<\/strong>, namiesto \u00fa\u010dtovn\u00edctva m\u00f4\u017eete:<\/p>\n<ul>\n<li aria-level=\"1\">vies\u0165 da\u0148ov\u00fa evidenciu alebo<\/li>\n<li aria-level=\"1\">si uplat\u0148ova\u0165 pau\u0161\u00e1lne v\u00fddavky (t. j. v\u00fddavky percentom z pr\u00edjmov).<\/li>\n<\/ul>\n<p>Hlavn\u00fd\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/komu-sa-oplati-viest-danovu-evidenciu-a-komu-uctovnictvo\/\">rozdiel medzi da\u0148ovou evidenciou a \u00fa\u010dtovn\u00edctvom<\/a>\u00a0spo\u010d\u00edva v sp\u00f4sobe vykazovania.\u00a0<strong>\u00da\u010dtovn\u00edctvo je n\u00e1ro\u010dnej\u0161ie\u00a0<\/strong>a spravidla ho ved\u00fa len t\u00ed, ktor\u00ed potrebuj\u00fa pre svoje podnikate\u013esk\u00e9 potreby detailnej\u0161ie inform\u00e1cie.<\/p>\n<p>S veden\u00edm da\u0148ovej evidencie v\u00e1m pom\u00f4\u017ee \u0161pecializovan\u00fd\u00a0<a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\">program na da\u0148ov\u00fa evidenciu<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vedenie (podvojn\u00e9ho) \u00fa\u010dtovn\u00edctva\u00a0sa t\u00fdka predov\u0161etk\u00fdm\u00a0pr\u00e1vnick\u00fdch os\u00f4b. Z\u00e1sady vedenia \u00fa\u010dtovn\u00edctva Pri veden\u00ed \u00fa\u010dtovn\u00edctva mus\u00edte dodr\u017eiava\u0165 z\u00e1sady, ktor\u00e9 vypl\u00fdvaj\u00fa zo z\u00e1kona o \u00fa\u010dtovn\u00edctve. 1. Vern\u00e9 a pravdiv\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6,1062],"tags":[1065,1069],"class_list":["post-12924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","category-vsetko-co-by-ste-mali-vediet-o-money-s3","tag-funkcie-uctovneho-programu","tag-uctovnictvo-a-danova-evidencia-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12924","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=12924"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12924\/revisions"}],"predecessor-version":[{"id":12926,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12924\/revisions\/12926"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12927"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}