{"id":14963,"date":"2024-09-30T18:49:21","date_gmt":"2024-09-30T16:49:21","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14963"},"modified":"2024-09-30T19:01:02","modified_gmt":"2024-09-30T17:01:02","slug":"ako-uctovat-zasoby-v-podvojnom-uctovnictve-s-r-o","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-uctovat-zasoby-v-podvojnom-uctovnictve-s-r-o\/","title":{"rendered":"Ako \u00fa\u010dtova\u0165 z\u00e1soby v podvojnom \u00fa\u010dtovn\u00edctve s.r.o."},"content":{"rendered":"<h2>Z\u00e1kladn\u00e9 druhy z\u00e1sob a ich charakteristika<\/h2>\n<p>Predpisom, ktor\u00fd upravuje \u00fa\u010dtovanie z\u00e1sob v <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">podvojnom \u00fa\u010dtovn\u00edctve<\/a> podnikate\u013eov, je opatrenie Ministerstva financi\u00ed Slovenskej republiky zo 16. decembra 2002 \u010d. 23054\/2002-92, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o postupoch \u00fa\u010dtovania a r\u00e1mcovej <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\u010dtovej osnove pre podnikate\u013eov<\/a> \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201epostupy \u00fa\u010dtovania\u201c).<\/p>\n<p>Z\u00e1soby sa \u010dlenia do troch z\u00e1kladn\u00fdch skup\u00edn: <strong>materi\u00e1l, z\u00e1soby vlastnej v\u00fdroby a tovar<\/strong>.<\/p>\n<h3><strong>Materi\u00e1l<\/strong><\/h3>\n<p>Ako <strong>materi\u00e1l<\/strong> sa \u00fa\u010dtuj\u00fa najm\u00e4 suroviny, pomocn\u00e9 l\u00e1tky a prev\u00e1dzkov\u00e9 l\u00e1tky, n\u00e1hradn\u00e9 dielce, obaly. Ako materi\u00e1l sa ale \u00fa\u010dtuj\u00fa aj samostatn\u00e9 hnute\u013en\u00e9 veci a s\u00fabory hnute\u013en\u00fdch vec\u00ed, ktor\u00e9 maj\u00fa samostatn\u00e9 technicko-ekonomick\u00e9 ur\u010denie s dobou pou\u017eite\u013enosti dlh\u0161ou ako jeden rok a ktor\u00fdch ocenenie sa rovn\u00e1 sume 1 700 eur alebo je ni\u017e\u0161ie, ak tento dlhodob\u00fd hmotn\u00fd majetok na z\u00e1klade rozhodnutia \u00fa\u010dtovnej jednotky nebol zaraden\u00fd do dlhodob\u00e9ho hmotn\u00e9ho majetku.<\/p>\n<h3><strong>Z\u00e1soby vlastnej v\u00fdroby<\/strong><\/h3>\n<p><strong>Z\u00e1soby vlastnej v\u00fdroby <\/strong>zah\u0155\u0148aj\u00fa tieto druhy z\u00e1sob:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>Nedokon\u010den\u00e1 v\u00fdroba:<\/strong> o nedokon\u010denej v\u00fdrobe sa \u00fa\u010dtuje vtedy, ak ide o produkty, ktor\u00e9 u\u017e pre\u0161li jednou alebo nieko\u013ek\u00fdmi v\u00fdrobn\u00fdmi oper\u00e1ciami a nie s\u00fa u\u017e materi\u00e1lom, ale nie s\u00fa e\u0161te ani hotov\u00fdm v\u00fdrobkom. Medzi nedokon\u010den\u00fa v\u00fdrobu patria tie\u017e nedokon\u010den\u00e9 v\u00fdkony in\u00fdch \u010dinnost\u00ed, pri ktor\u00fdch nevznikaj\u00fa hmotn\u00e9 produkty, napr\u00edklad slu\u017eby s\u00fadnych exek\u00fatorov a architektov.<\/li>\n<li aria-level=\"1\"><strong>Polotovary vlastnej v\u00fdroby:<\/strong> o polotovaroch vlastnej v\u00fdroby sa \u00fa\u010dtuje vtedy, ak ide o oddelene evidovan\u00e9 produkty, ktor\u00e9 e\u0161te nepre\u0161li v\u0161etk\u00fdmi v\u00fdrobn\u00fdmi stup\u0148ami a\u00a0dokon\u010dia alebo skompletizuj\u00fa sa do v\u00fdrobkov v \u010fal\u0161om v\u00fdrobnom procese. Od nedokon\u010denej v\u00fdroby sa polotovary vlastnej v\u00fdroby odli\u0161uj\u00fa t\u00fdm, \u017ee ich je mo\u017en\u00e9 realizova\u0165 (napr\u00edklad preda\u0165) aj individu\u00e1lne, bez \u010fal\u0161ej kompletiz\u00e1cie.<\/li>\n<li aria-level=\"1\"><strong>V\u00fdrobky:<\/strong> o v\u00fdrobkoch sa \u00fa\u010dtuje vtedy, ak ide o predmety vlastnej v\u00fdroby ur\u010den\u00e9 na predaj mimo \u00fa\u010dtovnej jednotky alebo na spotrebu vo vn\u00fatri \u00fa\u010dtovnej jednotky.<\/li>\n<li aria-level=\"1\"><strong>Zvierat\u00e1:<\/strong> o zvierat\u00e1ch sa \u00fa\u010dtuje ako o z\u00e1sob\u00e1ch najm\u00e4 vtedy, ak s\u00fa to mlad\u00e9 chovn\u00e9 zvierat\u00e1, zvierat\u00e1 vo v\u00fdkrme, ryby, ko\u017eu\u0161inov\u00e9 zvierat\u00e1, v\u010delstv\u00e1, k\u0155dle sliepok, ka\u010d\u00edc, moriek, perli\u010diek a hus\u00ed na vyk\u0155m a psy.<\/li>\n<\/ul>\n<h3><strong>Tovar<\/strong><\/h3>\n<p><strong>Tovarom<\/strong> sa rozumie t\u00e1 \u010das\u0165 z\u00e1sob, ktor\u00e9 \u00fa\u010dtovn\u00e1 jednotka nakupuje za \u00fa\u010delom \u010fal\u0161ieho predaja, pri\u010dom nak\u00fapen\u00fd tovar sa zachov\u00e1va v nezmenenej podobe, nepou\u017e\u00edva sa, neprenaj\u00edma sa a nevykon\u00e1va sa na \u0148om technick\u00e9 zhodnotenie. Tovarom s\u00fa aj v\u00fdrobky vlastnej v\u00fdroby, ktor\u00e9 sa aktivovali a odovzdali do vlastn\u00fdch predajn\u00ed \u00fa\u010dtovnej jednotky.<\/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\/14963\">\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\/14963\">\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>Sp\u00f4sob A a sp\u00f4sob B \u00fa\u010dtovania z\u00e1sob<\/h2>\n<p>Z\u00e1soby sa v podvojnom \u00fa\u010dtovn\u00edctve podnikate\u013eov <strong>m\u00f4\u017eu \u00fa\u010dtova\u0165 sp\u00f4sobom A alebo B<\/strong>.<\/p>\n<p>Sp\u00f4sobom A m\u00f4\u017eu \u00fa\u010dtova\u0165 z\u00e1soby v\u0161etky \u00fa\u010dtovn\u00e9 jednotky, ale povinne musia sp\u00f4sobom A \u00fa\u010dtova\u0165 z\u00e1soby tie \u00fa\u010dtovn\u00e9 jednotky, ktor\u00e9 maj\u00fa povinnos\u0165 ma\u0165 individu\u00e1lnu \u00fa\u010dtovn\u00fa z\u00e1vierku overen\u00fa aud\u00edtorom. Sp\u00f4sobom B m\u00f4\u017eu \u00fa\u010dtova\u0165 z\u00e1soby len tie \u00fa\u010dtovn\u00e9 jednotky, ktor\u00e9 nemaj\u00fa <strong>povinnos\u0165 ma\u0165 individu\u00e1lnu \u00fa\u010dtovn\u00fa z\u00e1vierku overen\u00fa aud\u00edtorom<\/strong>.<\/p>\n<h2>\u00da\u010dtovanie materi\u00e1lu v podvojnom \u00fa\u010dtovn\u00edctve s. r. o.<\/h2>\n<p>\u00da\u010dtovanie pr\u00edrastkov a \u00fabytkov materi\u00e1lu sp\u00f4sobom A a sp\u00f4sobom B si uk\u00e1\u017eeme na najtypickej\u0161\u00edch \u00fa\u010dtovn\u00fdch pr\u00edpadoch, ktor\u00e9 v s\u00favislosti s materi\u00e1lom vznikaj\u00fa: obstaranie materi\u00e1lu k\u00fapou a \u00fabytok materi\u00e1lu z d\u00f4vodu jeho spotreby.<\/p>\n<h3>\u00da\u010dtovanie materi\u00e1lu sp\u00f4sobom A<\/h3>\n<p>Pri \u00fa\u010dtovan\u00ed n\u00e1kupu materi\u00e1lu sp\u00f4sobom A\u00a0sa jednotliv\u00e9 zlo\u017eky obstar\u00e1vacej ceny \u00fa\u010dtuj\u00fa na stranu M\u00e1 da\u0165 \u00fa\u010dtu 111 \u2013 Obstaranie materi\u00e1lu s\u00favz\u0165a\u017ene napr\u00edklad s\u00a0\u00fa\u010dtami \u00fa\u010dtov\u00fdch tried 3 \u2013 Z\u00e1v\u00e4zky a\u00a02 \u2013 Finan\u010dn\u00e9 \u00fa\u010dty. Pr\u00edjem materi\u00e1lu na sklad sa \u00fa\u010dtuje na stranu M\u00e1 da\u0165 \u00fa\u010dtu 112 \u2013 Materi\u00e1l na sklade a\u00a0s\u00favz\u0165a\u017ene na stranu Dal \u00fa\u010dtu 111 \u2013 Obstaranie materi\u00e1lu. Pod\u013ea postupov \u00fa\u010dtovania, ak sa tak rozhodne, m\u00f4\u017ee \u00fa\u010dtovn\u00e1 jednotka n\u00e1kupy materi\u00e1lu \u00fa\u010dtova\u0165 aj priamo na \u00fa\u010det 112 \u2013 Materi\u00e1l na sklade.<\/p>\n<p>\u00dabytky spotrebovan\u00e9ho materi\u00e1lu \u00fa\u010dtovan\u00e9 sp\u00f4sobom A\u00a0sa \u00fa\u010dtuj\u00fa na stranu M\u00e1 da\u0165 \u00fa\u010dtu 501 \u2013 Spotreba materi\u00e1lu s\u00favz\u0165a\u017ene na stranu Dal \u00fa\u010dtu 112 \u2013 Materi\u00e1l na sklade.<\/p>\n<h3>\u00da\u010dtovanie materi\u00e1lu sp\u00f4sobom B<\/h3>\n<p>Pri \u00fa\u010dtovan\u00ed n\u00e1kupu materi\u00e1lu sp\u00f4sobom B\u00a0sa samotn\u00e1 cena materi\u00e1lu a ved\u013eaj\u0161ie n\u00e1klady s\u00favisiace s jeho obstaran\u00edm \u00fa\u010dtuj\u00fa priamo do spotreby na stranu M\u00e1 da\u0165 \u00fa\u010dtu 501 \u2013 Spotreba materi\u00e1lu s\u00favz\u0165a\u017ene na stranu Dal napr\u00edklad s\u00a0\u00fa\u010dtami \u00fa\u010dtov\u00fdch tried 3 \u2013 Z\u00e1v\u00e4zky a 2 \u2013 Finan\u010dn\u00e9 \u00fa\u010dty. O n\u00e1slednom pr\u00edjme materi\u00e1lu na sklad alebo o jeho v\u00fddaji zo skladu pri jeho spotrebe sa pri sp\u00f4sobe B ne\u00fa\u010dtuje.<\/p>\n<p>Na konci \u00fa\u010dtovn\u00e9ho obdobia sa v\u0161ak za\u010diato\u010dn\u00e9 stavy materi\u00e1lu za\u00fa\u010dtuj\u00fa do spotreby na strane M\u00e1 da\u0165 \u00fa\u010dtu 501 \u2013 Spotreba materi\u00e1lu a\u00a0Dal \u00fa\u010dtu 112 \u2013 Materi\u00e1l na sklade. Z\u00e1rove\u0148 sa vykon\u00e1 inventariz\u00e1cia, ktorou sa zist\u00ed skuto\u010dn\u00fd stav materi\u00e1lu.\u00a0Ten sa za\u00fa\u010dtuje tak, \u017ee stav materi\u00e1lu sa zv\u00fd\u0161i na strane M\u00e1 da\u0165 \u00fa\u010dtu 112 \u2013 Materi\u00e1l na sklade a o\u00a0t\u00fato jeho nespotrebovan\u00fa \u010das\u0165 sa na strane Dal \u00fa\u010dtu 501 \u2013 Spotreba materi\u00e1lu upravia n\u00e1klady na materi\u00e1l p\u00f4vodne za\u00fa\u010dtovan\u00fd ako spotrebovan\u00fd.<\/p>\n<h3>Pr\u00edklad na \u00fa\u010dtovanie tovaru sp\u00f4sobom A a sp\u00f4sobom B<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>P.\u00a0\u010d.<\/strong><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>Eur<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>Sp\u00f4sob A<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>Sp\u00f4sob B<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>M\u00e1\u00a0da\u0165<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Dal<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u00e1\u00a0da\u0165<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Dal<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">Prijat\u00e1 fakt\u00fara za n\u00e1kup tovaru od dod\u00e1vate\u013ea<\/td>\n<td style=\"text-align: center;\">590<\/td>\n<td style=\"text-align: center;\">131<\/td>\n<td style=\"text-align: center;\">321<\/td>\n<td style=\"text-align: center;\">504<\/td>\n<td style=\"text-align: center;\">321<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">\u00dahrada za prepravu tovaru v hotovosti<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<td style=\"text-align: center;\">131<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<td style=\"text-align: center;\">504<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">Prevzatie tovaru na sklad v obstar\u00e1vacej cene<\/td>\n<td style=\"text-align: center;\">600<\/td>\n<td style=\"text-align: center;\">132<\/td>\n<td style=\"text-align: center;\">131<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">Odoslan\u00e1 fakt\u00fara za predaj polovice tovaru<\/td>\n<td style=\"text-align: center;\">400<\/td>\n<td style=\"text-align: center;\">311<\/td>\n<td style=\"text-align: center;\">604<\/td>\n<td style=\"text-align: center;\">311<\/td>\n<td style=\"text-align: center;\">604<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">\u00dabytok polovice tovaru z d\u00f4vodu jeho predaja<\/td>\n<td style=\"text-align: center;\">300<\/td>\n<td style=\"text-align: center;\">504<\/td>\n<td style=\"text-align: center;\">132<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">Za\u00fa\u010dtovanie za\u010diato\u010dn\u00e9ho stavu tovaru k 31.12.<\/td>\n<td style=\"text-align: center;\">X<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<td style=\"text-align: center;\">504<\/td>\n<td style=\"text-align: center;\">132<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">Skuto\u010dn\u00fd stav tovaru pod\u013ea inventariz\u00e1cie k 31.12.<\/td>\n<td style=\"text-align: center;\">X<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<td style=\"text-align: center;\">132<\/td>\n<td style=\"text-align: center;\">504<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtovanie z\u00e1sob vlastnej v\u00fdroby v podvojnom \u00fa\u010dtovn\u00edctve s. r. o.<\/h2>\n<p><span style=\"font-weight: 400;\">Vo v\u00fdrobnom procese doch\u00e1dza k r\u00f4znym druhom n\u00e1kladov, ktor\u00e9 sa vynakladaj\u00fa na vytvorenie z\u00e1sob vlastnej v\u00fdroby. Pozrieme sa, ako sa \u00fa\u010dtuj\u00fa od nedokon\u010denej v\u00fdroby cez polotovary vlastnej v\u00fdroby a\u017e po hotov\u00e9 v\u00fdrobky.<\/span><\/p>\n<h3>\u00da\u010dtovanie z\u00e1sob vlastnej v\u00fdroby sp\u00f4sobom A<\/h3>\n<p><span style=\"font-weight: 400;\">Pri sp\u00f4sobe A v\u00a0sume vlastn\u00fdch n\u00e1kladov (na z\u00e1klade kalkul\u00e1cie) sa \u00fa\u010dtuje vznik samotn\u00fdch z\u00e1sob ako pr\u00edrastok na strane M\u00e1 da\u0165 zodpovedaj\u00facich \u00fa\u010dtov \u00fa\u010dtovej skupiny 12 \u2013 Z\u00e1soby vlastnej v\u00fdroby a\u00a0z\u00e1rove\u0148 sa \u00fa\u010dtuje v\u00fdnos na strane Dal \u00fa\u010dtov \u00fa\u010dtovej skupiny 61 \u2013 Zmena stavu vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob prisl\u00fachaj\u00faceho \u00fa\u010dtu. Zn\u00ed\u017eenie stavu z\u00e1sob vlastnej v\u00fdroby sa \u00fa\u010dtuje tie\u017e vo vlastn\u00fdch n\u00e1kladoch obr\u00e1tene ako ich pr\u00edrastok, teda na strane M\u00e1 da\u0165 \u00fa\u010dtov \u00fa\u010dtovej skupiny 61 \u2013 Zmena stavu vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob a na strane Dal \u00fa\u010dtov \u00fa\u010dtovej skupiny 12 \u2013 Z\u00e1soby vlastnej v\u00fdroby.<\/span><\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h3>\u00da\u010dtovanie z\u00e1sob vlastnej v\u00fdroby sp\u00f4sobom B<\/h3>\n<p><span style=\"font-weight: 400;\">Pri \u00fa\u010dtovan\u00ed z\u00e1sob vlastnej v\u00fdroby sp\u00f4sobom B po\u010das \u00fa\u010dtovn\u00e9ho obdobia nedoch\u00e1dza k pou\u017eitiu \u00fa\u010dtov \u00fa\u010dtovej skupiny 12 \u2013 Z\u00e1soby vlastnej v\u00fdroby ani \u00fa\u010dtovej skupiny 61 \u2013 Zmena stavu vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob. N\u00e1klady vznikaj\u00face po\u010das v\u00fdrobnej \u010di inej \u010dinnosti sa \u00fa\u010dtuj\u00fa be\u017en\u00fdm sp\u00f4sobom na stranu M\u00e1 da\u0165 \u00fa\u010dtov \u00fa\u010dtovej triedy 5 \u2013 N\u00e1klady. Na konci \u00fa\u010dtovn\u00e9ho obdobia sa za\u010diato\u010dn\u00e9 stavy za\u00fa\u010dtuj\u00fa na stranu M\u00e1 da\u0165 \u00fa\u010dtov \u00fa\u010dtovej skupiny 61 \u2013 Zmena stavu vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob s\u00favz\u0165a\u017ene na stranu Dal \u00fa\u010dtov \u00fa\u010dtovej skupiny 12 \u2013 Z\u00e1soby vlastnej v\u00fdroby. Skuto\u010dn\u00fd stav z\u00e1sob na konci \u00fa\u010dtovn\u00e9ho obdobia zisten\u00fd inventariz\u00e1ciou sa \u00fa\u010dtuje na strane M\u00e1 da\u0165 konkr\u00e9tnych \u00fa\u010dtov \u00fa\u010dtovej skupiny 12 \u2013 Z\u00e1soby vlastnej v\u00fdroby a\u00a0na strane Dal prisl\u00fachaj\u00facich \u00fa\u010dtov \u00fa\u010dtovej skupiny 61 \u2013 Zmena stavu vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob.<\/span><\/p>\n<h3>Pr\u00edklad na \u00fa\u010dtovanie z\u00e1sob vlastnej v\u00fdroby sp\u00f4sobom A a sp\u00f4sobom B<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>P.\u00a0\u010d.<\/strong><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><strong>Eur<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>Sp\u00f4sob A<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>Sp\u00f4sob B<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>M\u00e1\u00a0da\u0165<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Dal<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u00e1\u00a0da\u0165<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Dal<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">Prevzatie nedokon\u010denej v\u00fdroby na sklad vo vlastn\u00fdch n\u00e1kladoch<\/td>\n<td style=\"text-align: center;\">500<\/td>\n<td style=\"text-align: center;\">121<\/td>\n<td style=\"text-align: center;\">611<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">V\u00fddaj nedokon\u010denej v\u00fdroby zo skladu na \u010fal\u0161\u00ed v\u00fdrobn\u00fd proces (n\u00e1klady s n\u00edm spojen\u00e9 boli 200 eur)<\/td>\n<td style=\"text-align: center;\">500<\/td>\n<td style=\"text-align: center;\">611<\/td>\n<td style=\"text-align: center;\">121<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">Prevzatie polotovarov vlastnej v\u00fdroby na sklad<\/td>\n<td style=\"text-align: center;\">700<\/td>\n<td style=\"text-align: center;\">122<\/td>\n<td style=\"text-align: center;\">612<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">V\u00fddaj polotovarov vlastnej v\u00fdroby zo skladu na \u010fal\u0161\u00ed v\u00fdrobn\u00fd proces (n\u00e1klady s n\u00edm spojen\u00e9 boli 100 eur)<\/td>\n<td style=\"text-align: center;\">700<\/td>\n<td style=\"text-align: center;\">612<\/td>\n<td style=\"text-align: center;\">122<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">Prevzatie dokon\u010den\u00fdch hotov\u00fdch v\u00fdrobkov na sklad<\/td>\n<td style=\"text-align: center;\">800<\/td>\n<td style=\"text-align: center;\">123<\/td>\n<td style=\"text-align: center;\">613<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">Odoslan\u00e1 fakt\u00fara za predaj hotov\u00fdch v\u00fdrobkov<\/td>\n<td style=\"text-align: center;\">900<\/td>\n<td style=\"text-align: center;\">311<\/td>\n<td style=\"text-align: center;\">601<\/td>\n<td style=\"text-align: center;\">311<\/td>\n<td style=\"text-align: center;\">601<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">Vyskladnenie predan\u00fdch hotov\u00fdch v\u00fdrobkov zo skladu<\/td>\n<td style=\"text-align: center;\">800<\/td>\n<td style=\"text-align: center;\">613<\/td>\n<td style=\"text-align: center;\">123<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">8<\/td>\n<td style=\"text-align: center;\">Za\u00fa\u010dtovanie za\u010diato\u010dn\u00e9ho stavu z\u00e1sob vlastnej v\u00fdroby k 31.12.<\/td>\n<td style=\"text-align: center;\">X<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<td style=\"text-align: center;\">61X<\/td>\n<td style=\"text-align: center;\">12X<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">9<\/td>\n<td style=\"text-align: center;\">Skuto\u010dn\u00fd stav z\u00e1sob vlastnej v\u00fdroby pod\u013ea inventariz\u00e1cie k 31.12.<\/td>\n<td style=\"text-align: center;\">X<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">ne\u00fa\u010dtuje sa<\/td>\n<td style=\"text-align: center;\">12X<\/td>\n<td style=\"text-align: center;\">61X<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kladn\u00e9 druhy z\u00e1sob a ich charakteristika Predpisom, ktor\u00fd upravuje \u00fa\u010dtovanie z\u00e1sob v podvojnom \u00fa\u010dtovn\u00edctve podnikate\u013eov, je opatrenie Ministerstva financi\u00ed Slovenskej republiky zo 16. decembra 2002 &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14964,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[541,384,477,474,475],"class_list":["post-14963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-metody","tag-podvojne-uctovnictvo","tag-tovar","tag-uctovanie","tag-zasoby"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14963","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14963"}],"version-history":[{"count":9,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14963\/revisions"}],"predecessor-version":[{"id":14974,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14963\/revisions\/14974"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14964"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}