{"id":15021,"date":"2024-10-30T07:00:00","date_gmt":"2024-10-30T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=15021"},"modified":"2024-10-28T19:34:18","modified_gmt":"2024-10-28T18:34:18","slug":"navod-ake-su-povinnosti-uctovnej-jednotky-a-uctovnika-co-za-vas-postrazi-uctovny-program","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ake-su-povinnosti-uctovnej-jednotky-a-uctovnika-co-za-vas-postrazi-uctovny-program\/","title":{"rendered":"N\u00e1vod: ak\u00e9 s\u00fa povinnosti \u00fa\u010dtovnej jednotky a \u00fa\u010dtovn\u00edka \u2013 \u010do za v\u00e1s postr\u00e1\u017ei \u00fa\u010dtovn\u00fd program?"},"content":{"rendered":"<h2>Povinnosti \u00fa\u010dtovn\u00edkov<\/h2>\n<p>Povinnosti \u00fa\u010dtovn\u00ed\u010dky sa <strong>l\u00ed\u0161ia pod\u013ea jej role vo firme<\/strong>. Napr\u00edklad juniorn\u00e1 \u00fa\u010dtovn\u00ed\u010dka \u010di fakturantka m\u00e1 za \u00falohu<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/vystavene-faktury-a-ich-uctovanie-4-zasady-a-pravidla-bez-ktorych-to-nejde\/\"> vystavova\u0165 fakt\u00fary<\/a>, odosiela\u0165 ich klientom a spracov\u00e1va\u0165 <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-na-zauctovanie-prijatej-faktury\/\">prijat\u00e9 fakt\u00fary<\/a>, teda zad\u00e1va\u0165 ich do \u00fa\u010dtovn\u00e9ho programu. Povinnosti \u0161pecializovan\u00fdch \u00fa\u010dtovn\u00edkov s\u00fa v\u0161ak ove\u013ea \u0161ir\u0161ie.<\/p>\n<h3>Povinnosti mzdov\u00fdch \u00fa\u010dtovn\u00edkov<\/h3>\n<p>Mzdov\u00e1 \u00fa\u010dtovn\u00ed\u010dka v\u00e4\u010d\u0161inou pracuje vo firm\u00e1ch s v\u00e4\u010d\u0161\u00edm po\u010dtom zamestnancov. M\u00e1 na starosti v\u0161etku mzdov\u00fa agendu.<\/p>\n<p>Medzi <strong>typick\u00e9 povinnosti<\/strong> mzdovej \u00fa\u010dtovn\u00ed\u010dky patria nasleduj\u00face \u00fakony:<\/p>\n<ul>\n<li aria-level=\"1\">Str\u00e1\u017ei si, aby mala v\u010das v\u0161etky podklady k mzd\u00e1m (napr. inform\u00e1cie o doch\u00e1dzke a odmen\u00e1ch).<\/li>\n<li aria-level=\"1\">Spracov\u00e1va mzdy.<\/li>\n<li aria-level=\"1\">Zaist\u00ed, aby ka\u017ed\u00fd zamestnanec dostal<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/vyplatna-paska-2021-ake-informacie-v-nej-musite-uvadzat\/\"> v\u00fdplatn\u00fa p\u00e1sku<\/a>.<\/li>\n<li aria-level=\"1\"><strong>Odosiela mzdy na \u00fa\u010det<\/strong> tak, aby ich zamestnanci mali v\u010das (obvykle 15. de\u0148 v mesiaci, ale v niektor\u00fdch firm\u00e1ch je v\u00fdplatn\u00fd de\u0148 aj sk\u00f4r).<\/li>\n<li aria-level=\"1\">Rie\u0161i odvody povinn\u00fdch poisten\u00ed.<\/li>\n<li aria-level=\"1\">Nov\u00fdch zamestnancov <strong>hl\u00e1si zdravotn\u00fdm pois\u0165ovniam<\/strong> a Soci\u00e1lnej pois\u0165ovni.<\/li>\n<li aria-level=\"1\">Str\u00e1\u017ei zmeny v legislat\u00edve, ktor\u00e9 sa t\u00fdkaj\u00fa mzdovej oblasti.<\/li>\n<li aria-level=\"1\">Pokia\u013e si niektor\u00ed zamestnanci privyr\u00e1baj\u00fa podnikan\u00edm, chyst\u00e1 im<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/potvrdenie-o-zdanitelnych-prijmoch-co-to-je-co-musi-obsahovat-a-kedy-sa-vydava\/\"> Potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch<\/a>.<\/li>\n<li aria-level=\"1\">Podpisuje so zamestnancom\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/nezdanitelne-casti-zakladu-dane-z-prijmov-za-rok-2023-v-danovom-priznani-podavanom-v-roku-2024\/\">Vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane<\/a>.<\/li>\n<li aria-level=\"1\">Zis\u0165uje, na ak\u00e9 da\u0148ov\u00e9 z\u013eavy maj\u00fa zamestnanci n\u00e1rok, spracov\u00e1va im ro\u010dn\u00e9 z\u00fa\u010dtovanie dane a <strong>odosiela ho na finan\u010dn\u00fd \u00farad<\/strong>.<\/li>\n<li aria-level=\"1\">Po\u010d\u00edta n\u00e1rok na dovolenku (napr. ke\u010f zamestnanec nast\u00fapi v priebehu roka).<\/li>\n<li aria-level=\"1\">Rie\u0161i agendu matersk\u00fdch, rodi\u010dovsk\u00fdch a otcovsk\u00fdch dovoleniek zamestnancov.<\/li>\n<li aria-level=\"1\">Rie\u0161i nemocensk\u00e9.<\/li>\n<li aria-level=\"1\">Vypl\u00e1ca cestovn\u00e9 n\u00e1hrady.<\/li>\n<li aria-level=\"1\">Archivuje mzdov\u00e9 doklady.<\/li>\n<\/ul>\n<p>V niektor\u00fdch firm\u00e1ch sa mzdov\u00e1 \u00fa\u010dtovn\u00ed\u010dka star\u00e1 aj o <strong>evidenciu pracovn\u00fdch zml\u00fav a doh\u00f4d<\/strong>.<\/p>\n<p>S takmer celou agendou jej pom\u00f4\u017ee <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd program<\/a>. Napr\u00edklad v Money S3 spracuje v\u0161etky mzdy a <strong>spo\u010d\u00edta aj insolven\u010dn\u00e9 zr\u00e1\u017eky<\/strong>. Priprav\u00ed v \u0148om podklady pre \u00farady a zdravotn\u00e9 pois\u0165ovne a rovno z \u00fa\u010dtovn\u00e9ho programu ich elektronicky odo\u0161le. Tie\u017e v \u0148om za\u00fa\u010dtuje mzdy, cestovn\u00e9 n\u00e1hrady at\u010f.<\/p>\n<h3>Povinnosti hlavn\u00fdch \u00fa\u010dtovn\u00edkov<\/h3>\n<p>Hlavn\u00fd \u00fa\u010dtovn\u00edk je ozna\u010denie pre ved\u00faceho \u00fa\u010dtovn\u00edka, ktor\u00fd <strong>zodpoved\u00e1 za chod \u00fa\u010dtovn\u00e9ho oddelenia<\/strong>. Vedie t\u00edm \u00fa\u010dtovn\u00edkov a fakturantov, rozde\u013euje pr\u00e1cu, str\u00e1\u017ei projekty, zodpoved\u00e1 za spr\u00e1vne \u00fa\u010dtovn\u00edctvo a tie\u017e za dodr\u017eiavanie <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/zasady-vedenia-uctovnictva-a-ako-na-to-v-uctovnom-programe\/\">z\u00e1sad vedenia \u00fa\u010dtovn\u00edctva<\/a>.<\/p>\n<p>Medzi ich povinnosti napr\u00edklad patria:<\/p>\n<ul>\n<li aria-level=\"1\">kontrola pr\u00e1ce podriaden\u00fdch,<\/li>\n<li aria-level=\"1\">komunik\u00e1cia s ved\u00facimi ostatn\u00fdch oddelen\u00ed,<\/li>\n<li aria-level=\"1\"><strong>reporting pre vedenie firmy<\/strong>,<\/li>\n<li aria-level=\"1\">zodpovednos\u0165 za zostavenie \u00fa\u010dtovnej z\u00e1vierky,<\/li>\n<li aria-level=\"1\">str\u00e1\u017eenie legislat\u00edvnych zmien s dopadom na \u00fa\u010dtovn\u00edctvo,<\/li>\n<li aria-level=\"1\">rie\u0161enie <strong>komplikovan\u00fdch \u00fa\u010dtovn\u00fdch pr\u00edpadov<\/strong>,<\/li>\n<li aria-level=\"1\">str\u00e1\u017eenie, aby firma pracovala s aktualizovan\u00fdm syst\u00e9mom na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo,<\/li>\n<li aria-level=\"1\">s\u00fa zapojen\u00ed do v\u00fdberu extern\u00fdch dod\u00e1vate\u013eov, napr. da\u0148ov\u00e9ho poradcu, extern\u00fdch \u00fa\u010dtovn\u00edkov.<\/li>\n<\/ul>\n<p>Najd\u00f4le\u017eitej\u0161\u00edm pracovn\u00fdm n\u00e1strojom hlavn\u00e9ho \u00fa\u010dtovn\u00edka \u010di \u00fa\u010dtovn\u00ed\u010dky je <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">program na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a>. V \u0148om kontroluj\u00fa pr\u00e1cu kolegov \u010di priamo sami niektor\u00e9 z\u00e1le\u017eitosti rie\u0161ia.<\/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\/15021\">\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\/15021\">\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>Povinnosti \u00fa\u010dtovn\u00edkov na konci roka<\/h2>\n<p>Na konci roka m\u00e1 \u00fa\u010dtovn\u00edk povinnos\u0165 <strong>zalo\u017ei\u0165 nov\u00fd \u00fa\u010dtovn\u00fd rok v \u00fa\u010dtovnom programe<\/strong>. Napr\u00edklad v Money S3 je to ve\u013emi jednoduch\u00e9. Ke\u010f m\u00e1te zaplaten\u00fa slu\u017ebu Podpora a aktualiz\u00e1cie, pri aktualiz\u00e1cii si do programu stiahnete v\u0161etky nov\u00e9 sadzby poistenia, minim\u00e1lne mzdy at\u010f. Nemus\u00edte ich teda str\u00e1\u017ei\u0165 a zad\u00e1va\u0165 ru\u010dne, toto v\u0161etko str\u00e1\u017eia odborn\u00edci z Money S3.<\/p>\n<p>Nov\u00fd \u00fa\u010dtovn\u00fd rok prevezme v\u0161etky nastavenia (napr. \u00fa\u010dtov\u00e1 osnova, predkont\u00e1cie, \u010d\u00edseln\u00e9 rady) z roku uplynul\u00e9ho, tak\u017ee neza\u010d\u00ednate s nastaven\u00edm od nuly. <strong>Po\u010diato\u010dn\u00e9 stavy \u00fa\u010dtov<\/strong> si automaticky prevediete z roku minul\u00e9ho.<\/p>\n<p>Pozrite sa, <a href=\"https:\/\/www.youtube.com\/watch?v=BpXu446iRsM\">ako \u013eahko zalo\u017e\u00edte nov\u00fd \u00fa\u010dtovn\u00fd rok<\/a>.<\/p>\n<p>\u010ealej ide najm\u00e4 o <strong>povinnosti spojen\u00e9 s \u00fa\u010dtovnou z\u00e1vierkou<\/strong>. Nie v\u017edy ich ale \u00fa\u010dtovn\u00edk rie\u0161i na konci kalend\u00e1rneho roka. Niektor\u00e9 firmy funguj\u00fa v cykle hospod\u00e1rskeho roku \u2013 jeho za\u010diatok si zvol\u00edte \u013eubovo\u013ene. M\u00f4\u017ee napr\u00edklad trva\u0165 od 1. 6. do 31. 5.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovna-zavierka-zobrazuje-stav-vasej-spolocnosti-kedy-sa-zostavuje\/\">\u00da\u010dtovn\u00e1 z\u00e1vierka<\/a> sa sklad\u00e1 z nasleduj\u00facich krokov:<\/p>\n<ol>\n<li aria-level=\"1\">Precenenie dokladov v cudzej mene<\/li>\n<li aria-level=\"1\">Precenenie bankov\u00fdch \u00fa\u010dtov a pokladn\u00ed<\/li>\n<li aria-level=\"1\">Priebe\u017en\u00fd prevod salda, stavu bankov\u00fdch \u00fa\u010dtov a pokladn\u00ed a DPH do nov\u00e9ho roku<\/li>\n<li aria-level=\"1\">Kontrola hodnoty skladu<\/li>\n<li aria-level=\"1\">Kontrola \u00fa\u010dtovn\u00edctva<\/li>\n<li aria-level=\"1\">Kontrola \u00fa\u010dtov pre prevod v \u00fa\u010dtovej osnove<\/li>\n<li aria-level=\"1\">Podanie da\u0148ov\u00e9ho priznania<\/li>\n<li aria-level=\"1\">Za\u00fa\u010dtovanie dane<\/li>\n<li aria-level=\"1\">Uzavretie roka<\/li>\n<\/ol>\n<p>Pre\u010d\u00edtajte si podrobnosti k <a href=\"https:\/\/www.money.sk\/navod\/uzavierka-roku-v-podvojnom-uctovnictve\/\">jednotliv\u00fdm krokom \u00fa\u010dtovnej z\u00e1vierky<\/a>.<\/p>\n<p><em>Hlavnou povinnos\u0165ou \u00fa\u010dtovn\u00edkov po konci roku je spracovanie \u00fa\u010dtovnej z\u00e1vierky.<\/em><\/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<h2>Povinnosti \u00fa\u010dtovnej jednotky<\/h2>\n<p>Povinnosti sa l\u00ed\u0161ia pod\u013ea toho, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kategorie-uctovnych-jednotiek-zistite-kam-patrite\/\">do ktorej kateg\u00f3rie \u00fa\u010dtovn\u00fdch jednotiek spad\u00e1te<\/a>.<\/p>\n<h3>Povinnosti mikro \u00fa\u010dtovnej jednotky<\/h3>\n<p>Mikro \u00fa\u010dtovn\u00e9 jednotky zostavuj\u00fa <strong>\u00fa\u010dtovn\u00fa z\u00e1vierku v skr\u00e1tenom rozsahu<\/strong>. Naopak nemaj\u00fa povinnos\u0165 zverej\u0148ova\u0165 v\u00fdsledovku (<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-na-uctovnu-zavierku-vykaz-ziskov-a-strat\/\">v\u00fdkaz ziskov a str\u00e1t<\/a>) a nezostavuj\u00fa preh\u013ead cash flow a preh\u013ead o zmen\u00e1ch vlastn\u00e9ho kapit\u00e1lu.<\/p>\n<h3>Povinnosti malej \u00fa\u010dtovnej jednotky<\/h3>\n<p>U mal\u00fdch \u00fa\u010dtovn\u00fdch jednotiek rozli\u0161ujeme, \u010di maj\u00fa <strong>povinnos\u0165 auditu \u00fa\u010dtovnej z\u00e1vierky, alebo nie<\/strong>.<\/p>\n<p>Audit vykon\u00e1va <strong>nez\u00e1visl\u00fd aud\u00edto<\/strong>r registrovan\u00fd v komore aud\u00edtorov. V priebehu auditu kontroluje, \u010di vo svojom \u00fa\u010dtovn\u00edctve postupujete v s\u00falade s platn\u00fdmi pr\u00e1vnymi normami a predpismi. N\u00e1sledne vypracuje aud\u00edtorsk\u00fa spr\u00e1vu.<\/p>\n<p><strong>\u010ci sa v\u00e1s t\u00fdka audit<\/strong>, pozn\u00e1te pod\u013ea nasleduj\u00facich krit\u00e9ri\u00ed:<\/p>\n<ul>\n<li aria-level=\"1\">celkov\u00e1 suma majetku presiahla 1 000 000 Eur,<\/li>\n<li aria-level=\"1\">\u010dist\u00fd obrat presiahol 2 000 000 Eur,<\/li>\n<li aria-level=\"1\">priemern\u00fd prepo\u010d\u00edtan\u00fd po\u010det zamestnancov v jednom \u00fa\u010dtovnom obdob\u00ed presiahol 30.<\/li>\n<\/ul>\n<p>Pokia\u013e sp\u013a\u0148ate 2 z vy\u0161\u0161ie uveden\u00fdch ukazovate\u013eov, m\u00e1te povinnos\u0165 zad\u00e1va\u0165 audit.<\/p>\n<p>Ak va\u0161a mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka nepodlieha auditu, zostavuje \u00fa\u010dtovn\u00fa z\u00e1vierku iba v skr\u00e1tenom rozsahu. <strong>Nemus\u00edte zverej\u0148ova\u0165 v\u00fdsledovku<\/strong>, ani preh\u013ead o cash flow a preh\u013ead o zmen\u00e1ch vlastn\u00e9ho kapit\u00e1lu.<\/p>\n<p>V pr\u00edpade, \u017ee mus\u00edte robi\u0165 audit, <strong>zostavujete \u00fa\u010dtovn\u00fa z\u00e1vierku v plnom rozsahu<\/strong> a pripravujete v\u00fdro\u010dn\u00fa spr\u00e1vu. M\u00e1te povinnos\u0165 zverejni\u0165 aj spr\u00e1vu od aud\u00edtora.<\/p>\n<h3>Povinnosti strednej \u00fa\u010dtovnej jednotky<\/h3>\n<p>Stredn\u00fdch \u00fa\u010dtovn\u00fdch jednotiek sa t\u00fdkaj\u00fa tieto povinnosti:<\/p>\n<ul>\n<li aria-level=\"1\">v\u017edy <strong>podliehaj\u00fa povinn\u00e9mu auditu<\/strong>,<\/li>\n<li aria-level=\"1\">zostavuj\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku v plnom rozsahu,<\/li>\n<li aria-level=\"1\">zostavuj\u00fa preh\u013ead cash flow a preh\u013ead o zmen\u00e1ch vlastn\u00e9ho kapit\u00e1lu,<\/li>\n<li aria-level=\"1\">vyd\u00e1vaj\u00fa v\u00fdro\u010dn\u00fa spr\u00e1vu.<\/li>\n<\/ul>\n<p>Pokia\u013e m\u00e1te men\u0161iu \u010di stredn\u00fa firmu, splnenie v\u0161etk\u00fdch \u00fa\u010dtovn\u00fdch povinnost\u00ed v\u00e1m u\u013eah\u010d\u00ed ob\u013e\u00faben\u00fd \u00fa\u010dtovn\u00fd syst\u00e9m Money S3. <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Stiahnite si bezplatn\u00fa verziu \u0160tart<\/a> \u2013 n\u00e1jdete v nej v\u0161etky funkcie. Program m\u00f4\u017eete <strong>zadarmo pou\u017e\u00edva\u0165, pokia\u013e<\/strong> nevy\u010derp\u00e1te po\u010det bezplatn\u00fdch z\u00e1znamov. Zadarmo m\u00e1te napr. 500 z\u00e1pisov v \u00fa\u010dtovnom denn\u00edku.<\/p>\n<h3>Povinnosti ve\u013ekej \u00fa\u010dtovnej jednotky<\/h3>\n<p>Najv\u00e4\u010d\u0161ie firmy maj\u00fa nasleduj\u00face povinnosti:<\/p>\n<ul>\n<li aria-level=\"1\">v\u017edy podliehaj\u00fa povinn\u00e9mu auditu,<\/li>\n<li aria-level=\"1\">zostavuj\u00fa \u00fa\u010dtovn\u00fa <strong>z\u00e1vierku v plnom rozsahu<\/strong>,<\/li>\n<li aria-level=\"1\">zostavuj\u00fa preh\u013ead cash flow a preh\u013ead o zmen\u00e1ch vlastn\u00e9ho kapit\u00e1lu,<\/li>\n<li aria-level=\"1\">vyd\u00e1vaj\u00fa v\u00fdro\u010dn\u00fa spr\u00e1vu.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Povinnosti \u00fa\u010dtovn\u00edkov Povinnosti \u00fa\u010dtovn\u00ed\u010dky sa l\u00ed\u0161ia pod\u013ea jej role vo firme. Napr\u00edklad juniorn\u00e1 \u00fa\u010dtovn\u00ed\u010dka \u010di fakturantka m\u00e1 za \u00falohu vystavova\u0165 fakt\u00fary, odosiela\u0165 ich klientom a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15022,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[1071,1082,385,1080],"class_list":["post-15021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo","tag-mzdy-a-personalistika-v-money-s3","tag-uctovna-jednotka","tag-uctovna-zavierka","tag-uctovnictvo-a-danova-evidencia-v-money-s3-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15021","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=15021"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15021\/revisions"}],"predecessor-version":[{"id":15025,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15021\/revisions\/15025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15022"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}