{"id":15154,"date":"2024-12-19T15:26:57","date_gmt":"2024-12-19T14:26:57","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=15154"},"modified":"2024-12-19T15:26:59","modified_gmt":"2024-12-19T14:26:59","slug":"uctovanie-hotovosti-bankovych-uctov-a-platieb-kartou-v-podvojnom-uctovnictve","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovanie-hotovosti-bankovych-uctov-a-platieb-kartou-v-podvojnom-uctovnictve\/","title":{"rendered":"\u00da\u010dtovanie hotovosti, bankov\u00fdch \u00fa\u010dtov a platieb kartou v podvojnom \u00fa\u010dtovn\u00edctve"},"content":{"rendered":"<h2>Pe\u0148a\u017en\u00e9 prostriedky ako s\u00fa\u010das\u0165 kr\u00e1tkodob\u00e9ho finan\u010dn\u00e9ho majetku<\/h2>\n<p>Z h\u013eadiska \u010dlenenia majetku s\u00fa <strong>pe\u0148a\u017en\u00e9 prostriedky v hotovosti a na \u00fa\u010dtoch v bank\u00e1ch<\/strong> s\u00fa\u010das\u0165ou kr\u00e1tkodob\u00e9ho finan\u010dn\u00e9ho majetku. Takto ich zatrie\u010fuje 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 \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201epostupy \u00fa\u010dtovania\u201c). Tento predpis samozrejme upravuje aj ich \u00fa\u010dtovanie.<\/p>\n<p>Na \u00fa\u010dtovanie pe\u0148a\u017en\u00fdch prostriedkov sa v podvojnom \u00fa\u010dtovn\u00edctve pou\u017e\u00edvaj\u00fa tieto \u00fa\u010dty:<\/p>\n<ul>\n<li><strong>211 \u2013 Pokladnica<\/strong>,<\/li>\n<li><strong>221 \u2013 Bankov\u00e9 \u00fa\u010dty<\/strong>,<\/li>\n<li><strong>261 \u2013 Peniaze na ceste<\/strong>.<\/li>\n<\/ul>\n<h2>Pe\u0148a\u017en\u00e9 prostriedky v hotovosti: \u00fa\u010det 211 \u2013 Pokladnica<\/h2>\n<p>Pe\u0148a\u017en\u00e9 prostriedky v hotovosti sa \u00fa\u010dtuj\u00fa na \u00fa\u010dte <strong>211 \u2013 Pokladnica<\/strong>. Okrem nich sa v\u0161ak na tomto \u00fa\u010dte \u00fa\u010dtuje aj stav a pohyb \u0161ekov prijat\u00fdch namiesto hotovosti a pouk\u00e1\u017eok na z\u00fa\u010dtovanie (napr\u00edklad pouk\u00e1\u017eky na odber tovaru a slu\u017eieb). S\u00fa\u010das\u0165ou pokladni\u010dnej hotovosti s\u00fa aj v\u00fdplaty vo v\u00fdplatn\u00fdch vreck\u00e1ch (dnes u\u017e pou\u017e\u00edvan\u00e9 len ve\u013emi zriedkavo) a depozit\u00e1, ak sa v de\u0148 v\u00fdplaty neodovzdali pr\u00edjemcovi.<\/p>\n<p>Postupy \u00fa\u010dtovania predpisuj\u00fa <strong>analytick\u00fa evidenciu veden\u00fa k \u00fa\u010dtu 211 \u2013 Pokladnica<\/strong>, ktor\u00e1 mus\u00ed sledova\u0165 stav a pohyb val\u00fat (mince a bankovky v cudzej mene), \u0161ekov, pouk\u00e1\u017eok na z\u00fa\u010dtovanie znej\u00facich na cudziu menu oddelene pod\u013ea jednotliv\u00fdch mien. Samozrejme, v s\u00falade s \u00a7 4 postupov \u00fa\u010dtovania m\u00f4\u017ee \u00fa\u010dtovn\u00e1 jednotka analytick\u00fa evidenciu k \u00fa\u010dtu 211 \u2013 Pokladnica vies\u0165 aj pod\u013ea in\u00fdch jej potrieb, napr. pod\u013ea zamestnancov zodpovedn\u00fdch za pokladni\u010dn\u00fa hotovos\u0165 na z\u00e1klade dohody o hmotnej zodpovednosti.<\/p>\n<h3>Pr\u00edklady na \u00fa\u010dtovanie na \u00fa\u010dte 211 \u2013 Pokladnica<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>P. \u010d.<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u00e1 da\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;\">Za\u010diato\u010dn\u00fd stav pe\u0148a\u017en\u00fdch prostriedkov v hotovosti<\/td>\n<td style=\"text-align: center;\">5 000<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<td style=\"text-align: center;\">701<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">Tr\u017eba z predaja tovaru prijat\u00e1 v hotovosti<\/td>\n<td style=\"text-align: center;\">3 000<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<td style=\"text-align: center;\">604<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">Inkaso fakt\u00fary od odberate\u013ea v hotovosti<\/td>\n<td style=\"text-align: center;\">7 000<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<td style=\"text-align: center;\">311<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">N\u00e1kup tovaru zaplaten\u00fd v hotovosti<\/td>\n<td style=\"text-align: center;\">2 000<\/td>\n<td style=\"text-align: center;\">131\/132<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">Spr\u00e1vne poplatky zaplaten\u00e9 v hotovosti<\/td>\n<td style=\"text-align: center;\">100<\/td>\n<td style=\"text-align: center;\">538<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">V\u00fdplaty mzdy zamestnancovi v hotovosti<\/td>\n<td style=\"text-align: center;\">1 000<\/td>\n<td style=\"text-align: center;\">331<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">Kone\u010dn\u00fd zostatok pe\u0148a\u017en\u00fdch prostriedkov v hotovosti<\/td>\n<td style=\"text-align: center;\">11 900<\/td>\n<td style=\"text-align: center;\">702<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Pe\u0148a\u017en\u00e9 prostriedky na \u00fa\u010dtoch v bank\u00e1ch: \u00fa\u010det 221 \u2013 Bankov\u00e9 \u00fa\u010dty<\/h2>\n<p>\u00da\u010det <strong>221 \u2013 Bankov\u00e9 \u00fa\u010dty<\/strong> sl\u00fa\u017ei na \u00fa\u010dtovanie stavu a pohybu pe\u0148a\u017en\u00fdch prostriedkov \u00fa\u010dtovnej jednotky v bank\u00e1ch. Na tomto \u00fa\u010dte sa \u00fa\u010dtuj\u00fa pe\u0148a\u017en\u00e9 prostriedky na be\u017en\u00fdch \u00fa\u010dtoch, sporiacich \u00fa\u010dtoch, term\u00ednovan\u00fdch \u00fa\u010dtoch a pe\u0148a\u017en\u00e9 prostriedky \u00fa\u010dtovnej jednotky v bank\u00e1ch vo v\u0161eobecnosti. Pod\u013ea postupov \u00fa\u010dtovania sa na \u00fa\u010dte 221 \u2013 Bankov\u00e9 \u00fa\u010dty \u00fa\u010dtuje aj \u00fa\u010det so z\u00e1porn\u00fdm zostatkom (napr. kontokorentn\u00fd \u00fa\u010det). V s\u00favahe sa pas\u00edvny zostatok potom vykazuje ako poskytnut\u00fd kr\u00e1tkodob\u00fd bankov\u00fd \u00faver.<\/p>\n<div><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\/15154\">\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\/15154\">\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><\/div>\n<p><strong>Analytick\u00e9 \u00fa\u010dty<\/strong> k \u00fa\u010dtu 221 \u2013 Bankov\u00e9 \u00fa\u010dty sa ved\u00fa pod\u013ea \u00fa\u010dtovnou jednotkou otvoren\u00fdch \u00fa\u010dtov v bank\u00e1ch. Rovnako ako pri hotovosti, tak aj pri peniazoch v banke je mo\u017en\u00e9 pri vytv\u00e1ran\u00ed analytickej evidencie zoh\u013ead\u0148ova\u0165 aj in\u00e9 krit\u00e9ri\u00e1 stanoven\u00e9 \u00fa\u010dtovnou jednotkou.<\/p>\n<h3>Pr\u00edklady na \u00fa\u010dtovanie na \u00fa\u010dte 221 \u2013 Bankov\u00e9 \u00fa\u010dty<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>P. \u010d.<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u00e1 da\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;\">Za\u010diato\u010dn\u00fd stav pe\u0148a\u017en\u00fdch prostriedkov na bankov\u00fdch \u00fa\u010dtoch<\/td>\n<td style=\"text-align: center;\">5 000<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<td style=\"text-align: center;\">701<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">Inkaso fakt\u00fary od odberate\u013ea na bankov\u00fd \u00fa\u010det<\/td>\n<td style=\"text-align: center;\">3 000<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<td style=\"text-align: center;\">311<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">Kr\u00e1tkodob\u00fd preddavok prijat\u00fd na bankov\u00fd \u00fa\u010det<\/td>\n<td style=\"text-align: center;\">1 000<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<td style=\"text-align: center;\">324<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">\u00dahrada fakt\u00fary od dod\u00e1vate\u013ea z bankov\u00e9ho \u00fa\u010dtu<\/td>\n<td style=\"text-align: center;\">2 000<\/td>\n<td style=\"text-align: center;\">321<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">Poplatok za vedenie \u00fa\u010dtu a in\u00e9 bankov\u00e9 poplatky<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<td style=\"text-align: center;\">568<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">V\u00fdplaty mzdy zamestnancovi z bankov\u00e9ho \u00fa\u010dtu<\/td>\n<td style=\"text-align: center;\">1 000<\/td>\n<td style=\"text-align: center;\">331<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">Bankov\u00fd \u00farok prip\u00edsan\u00fd na bankov\u00fd \u00fa\u010det<\/td>\n<td style=\"text-align: center;\">100<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<td style=\"text-align: center;\">662<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">8<\/td>\n<td style=\"text-align: center;\">Da\u0148 z pr\u00edjmov vyberan\u00e1 zr\u00e1\u017ekou z bankov\u00e9ho \u00faroku<\/td>\n<td style=\"text-align: center;\">19<\/td>\n<td style=\"text-align: center;\">591<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">9<\/td>\n<td style=\"text-align: center;\">Kone\u010dn\u00fd zostatok pe\u0148a\u017en\u00fdch prostriedkov na bankov\u00fdch \u00fa\u010dtoch<\/td>\n<td style=\"text-align: center;\">6 071<\/td>\n<td style=\"text-align: center;\">702<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Pe\u0148a\u017en\u00e9 prostriedky na ceste: \u00fa\u010det 261 \u2013 Peniaze na ceste<\/h2>\n<p>\u00da\u010det 261 \u2013 Peniaze na ceste m\u00e1 osobitn\u00e9 pou\u017eitie pri \u00fa\u010dtovan\u00ed pe\u0148a\u017en\u00fdch prostriedkov. Pou\u017e\u00edva sa na preklenutie \u010dasov\u00e9ho nes\u00faladu medzi vkladmi, v\u00fdbermi pe\u0148az\u00ed a in\u00fdch hotovost\u00ed na bankov\u00fd \u00fa\u010det alebo z bankov\u00e9ho \u00fa\u010dtu a prijat\u00edm bankov\u00fdch v\u00fdpisov \u00fa\u010dtovnou jednotkou, ako aj pri prevodoch medzi r\u00f4znymi bankov\u00fdmi \u00fa\u010dtami \u00fa\u010dtovnej jednotky. \u00da\u010det 261 \u2013 Peniaze na ceste <strong>sp\u00e1ja \u010dasov\u00fd nes\u00falad medzi pohybom pe\u0148a\u017en\u00fdch prostriedkov a \u00fa\u010dtovn\u00fdmi dokladmi, ktor\u00e9 tento pohyb pe\u0148a\u017en\u00fdch prostriedkov zachyt\u00e1vaj\u00fa<\/strong>. Pod\u013ea charakteru \u00fa\u010dtovn\u00e9ho pr\u00edpadu sa na \u0148om \u00fa\u010dtuje na strane M\u00e1 da\u0165 alebo na strane Dal \u2013 naj\u010dastej\u0161ie s\u00favz\u0165a\u017ene s \u00fa\u010dtom 211 \u2013 Pokladnica, 221 \u2013 Bankov\u00e9 \u00fa\u010dty, 231 \u2013 Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery a 461 \u2013 Bankov\u00e9 \u00favery. \u00da\u010dtovn\u00fdmi dokladmi, na z\u00e1klade ktor\u00fdch sa na tomto \u00fa\u010dte \u00fa\u010dtuje, s\u00fa pokladni\u010dn\u00e9 doklady a v\u00fdpisy z bankov\u00fdch a z \u00faverov\u00fdch \u00fa\u010dtov.<\/p>\n<p>\u00da\u010det 261 \u2013 Peniaze na ceste je <strong>\u00fa\u010det s premenliv\u00fdm kone\u010dn\u00fdm zostatkom<\/strong>. M\u00f4\u017ee ma\u0165 akt\u00edvny \u00fa\u010dtovn\u00fd zostatok aj pas\u00edvny \u00fa\u010dtovn\u00fd zostatok. Vykazuje sa v\u0161ak v\u017edy na strane akt\u00edv, a to bu\u010f ako polo\u017eka zvy\u0161uj\u00faca (v pr\u00edpade akt\u00edvneho zostatku) alebo zni\u017euj\u00faca (v pr\u00edpade pas\u00edvneho zostatku) s\u00favahov\u00fa polo\u017eku \u201epeniaze a \u00fa\u010dty v bank\u00e1ch\u201c u mikro \u00fa\u010dtovn\u00fdch jednotiek, resp. \u201e\u00fa\u010dty v bank\u00e1ch\u201c u mal\u00fdch a ve\u013ek\u00fdch \u00fa\u010dtovn\u00fdch jednotiek.<\/p>\n<h3>Pr\u00edklady na \u00fa\u010dtovanie na \u00fa\u010dte 261 \u2013 Peniaze na ceste<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>P. \u010d.<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u00e1 da\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;\">\u00dabytok hotovosti vkladnej na bankov\u00fd \u00fa\u010det (pokladni\u010dn\u00fd doklad)<\/td>\n<td style=\"text-align: center;\">1 000<\/td>\n<td style=\"text-align: center;\">261<\/td>\n<td style=\"text-align: center;\">211<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">Pr\u00edjem hotovosti vkladanej na bankov\u00fd \u00fa\u010det (bankov\u00fd v\u00fdpis)<\/td>\n<td style=\"text-align: center;\">1 000<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<td style=\"text-align: center;\">261<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">Prevod z bankov\u00e9ho \u00fa\u010dtu X na bankov\u00fd \u00fa\u010det Y (v\u00fdpis z \u00fa\u010dtu X)<\/td>\n<td style=\"text-align: center;\">500<\/td>\n<td style=\"text-align: center;\">261<\/td>\n<td style=\"text-align: center;\">221XXX<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">Prevod z bankov\u00e9ho \u00fa\u010dtu X na bankov\u00fd \u00fa\u010det Y (v\u00fdpis z \u00fa\u010dtu Y)<\/td>\n<td style=\"text-align: center;\">500<\/td>\n<td style=\"text-align: center;\">221YYY<\/td>\n<td style=\"text-align: center;\">261<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">\u010cerpanie kr\u00e1tkodob\u00e9ho \u00faveru prevodom na \u00fa\u010det (v\u00fdpis z \u00faveru)<\/td>\n<td style=\"text-align: center;\">5 000<\/td>\n<td style=\"text-align: center;\">261<\/td>\n<td style=\"text-align: center;\">231<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">\u010cerpanie kr\u00e1tkodob\u00e9ho \u00faveru prevodom na \u00fa\u010det (v\u00fdpis z \u00fa\u010dtu)<\/td>\n<td style=\"text-align: center;\">5 000<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<td style=\"text-align: center;\">261<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtovanie platieb platobnou kartou v podvojnom \u00fa\u010dtovn\u00edctve<\/h2>\n<p>Pre spr\u00e1vne \u00fa\u010dtovanie platieb platobn\u00fdmi kartami je potrebn\u00e9 rozli\u0161ova\u0165 ich druh:<\/p>\n<ul>\n<li><strong>debetn\u00e1 platobn\u00e1 karta<\/strong>: ide o platobn\u00fa kartu vydan\u00fa k bankov\u00e9mu \u00fa\u010dtu, pri ktorej pou\u017eit\u00ed \u00fa\u010dtovn\u00e1 jednotka \u010derp\u00e1 vlastn\u00e9 pe\u0148a\u017en\u00e9 prostriedky,<\/li>\n<li><strong>kreditn\u00e1 platobn\u00e1 karta<\/strong>: ide o platobn\u00fa kartu, pri ktorej pou\u017eit\u00ed \u00fa\u010dtovn\u00e1 jednotka \u010derp\u00e1 cudzie pe\u0148a\u017en\u00e9 prostriedky, resp. \u010derp\u00e1 kr\u00e1tkodob\u00fd bankov\u00fd \u00faver.<\/li>\n<\/ul>\n<p><strong>\u00da\u010dtovanie \u00fahrad debetnou platobnou kartou nie je jednozna\u010dne upraven\u00e9<\/strong> postupmi \u00fa\u010dtovania, preto je mo\u017en\u00e9 sa v praxi stretn\u00fa\u0165 s viacer\u00fdmi pr\u00edstupmi.<\/p>\n<p>V praxi sa na \u00fa\u010dtovanie platieb debetnou platobnou kartou naj\u010dastej\u0161ie pou\u017e\u00edvaj\u00fa dva \u00fa\u010dty:<strong> \u00fa\u010det 325 \u2013 Ostatn\u00e9 z\u00e1v\u00e4zky a \u00fa\u010det 261 \u2013 Peniaze na ceste<\/strong>. Ak \u00fa\u010dtovn\u00e1 jednotka vykon\u00e1va \u00fahradu debetnou platobnou kartou, \u00fa\u010dtuje ju na strane M\u00e1 da\u0165 pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu a na strane Dal \u00fa\u010dtu 325 \u2013 Ostatn\u00e9 z\u00e1v\u00e4zky resp. 261 \u2013 Peniaze na ceste. Na z\u00e1klade v\u00fdpisu z bankov\u00e9ho \u00fa\u010dtu sa potom t\u00e1to \u00fahrada za\u00fa\u010dtuje na strane M\u00e1 da\u0165 \u00fa\u010dtu 325 \u2013 Ostatn\u00e9 z\u00e1v\u00e4zky resp. 261 \u2013 Peniaze na ceste a na strane Dal \u00fa\u010dtu 221 \u2013 Bankov\u00e9 \u00fa\u010dty.<\/p>\n<p>Okrem toho je mo\u017en\u00e9 sa v praxi stretn\u00fa\u0165 aj s n\u00e1zorom, pod\u013ea ktor\u00e9ho sa platby debetnou platobnou kartou pridelenou konkr\u00e9tnej osobe (naj\u010dastej\u0161ie teda zamestnancovi alebo spolo\u010dn\u00edkovi) <strong>\u00fa\u010dtuj\u00fa ako poh\u013ead\u00e1vka vo\u010di t\u00fdmto osob\u00e1m<\/strong> na strane M\u00e1 da\u0165 \u00fa\u010dtu 335 \u2013 Poh\u013ead\u00e1vky vo\u010di zamestnancom resp. 355 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a \u010dlenom a na strane Dal \u00fa\u010dtu 221 \u2013 Bankov\u00e9 \u00fa\u010dty. Po vy\u00fa\u010dtovan\u00ed tejto platby (predlo\u017een\u00ed dokladu) sa t\u00e1to poh\u013ead\u00e1vka zn\u00ed\u017ei a \u00fa\u010dtuje sa na strane M\u00e1 da\u0165 pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu (pod\u013ea toho, \u010do bolo predmetom \u00fahrady) a na strane Dal \u00fa\u010dtu tejto poh\u013ead\u00e1vky.<\/p>\n<p>Ak \u00fa\u010dtovn\u00e1 jednotka vykon\u00e1va \u00fahradu kreditnou platobnou kartou, \u00fa\u010dtuje ju na strane M\u00e1 da\u0165 pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu a na strane Dal \u00fa\u010dtu <strong>231 \u2013 Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery<\/strong>. Na z\u00e1klade v\u00fdpisu z bankov\u00e9ho \u00fa\u010dtu, ke\u010f si nesk\u00f4r banka \u201estiahne\u201c spl\u00e1tku tohto kr\u00e1tkodob\u00e9ho bankov\u00e9ho \u00faveru, sa potom \u00fa\u010dtuje na strane M\u00e1 da\u0165 \u00fa\u010dtu 231 \u2013 Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery a na strane Dal \u00fa\u010dtu 221 \u2013 Bankov\u00e9 \u00fa\u010dty.<\/p>\n<p>Ke\u010f je \u00fa\u010dtovn\u00e1 jednotka v opa\u010dnej poz\u00edcii, \u010di\u017ee ke\u010f niekto jej plat\u00ed platobnou kartou (bez oh\u013eadu na to, \u010di ide o debetn\u00fa alebo kreditn\u00fa platobn\u00fa kartu), tak do \u010dasu prijatia v\u00fdpisu z bankov\u00e9ho \u00fa\u010dtu \u00fa\u010dtuje poh\u013ead\u00e1vku na strane M\u00e1 da\u0165 \u00fa\u010dtu <strong>315 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky<\/strong> so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na strane Dal pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu (naj\u010dastej\u0161ie \u00fa\u010dtu v\u00fdnosov). Po prijat\u00ed v\u00fdpisu z bankov\u00e9ho \u00fa\u010dtu sa inkaso platobnou kartou za\u00fa\u010dtuje na strane M\u00e1 da\u0165 \u00fa\u010dtu 221 \u2013 Bankov\u00e9 \u00fa\u010dty a Dal \u00fa\u010dtu 315 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky.<\/p>\n<div>\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  <\/div>\n<h3>Pr\u00edklady na \u00fa\u010dtovanie platieb platobn\u00fdmi kartami<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>P. \u010d.<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Suma<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u00e1 da\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;\">\u00dahrada slu\u017eby debetnou platobnou kartou<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<td style=\"text-align: center;\">518<\/td>\n<td style=\"text-align: center;\">325\/261\/335\/355<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">\u00dahrada slu\u017eby debetnou platobnou kartou (v\u00fdpis z \u00fa\u010dtu)<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<td style=\"text-align: center;\">325\/261\/335\/355<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">\u00dahrada pohonn\u00fdch hm\u00f4t kreditnou platobnou kartou<\/td>\n<td style=\"text-align: center;\">100<\/td>\n<td style=\"text-align: center;\">501<\/td>\n<td style=\"text-align: center;\">231<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">Spl\u00e1tka \u00faveru \u010derpan\u00e9ho kreditnou platobnou kartou (v\u00fdpis z \u00fa\u010dtu)<\/td>\n<td style=\"text-align: center;\">100<\/td>\n<td style=\"text-align: center;\">231<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">Tr\u017eba z predaja tovaru inkasovan\u00e1 platobnou kartou<\/td>\n<td style=\"text-align: center;\">1 000<\/td>\n<td style=\"text-align: center;\">315<\/td>\n<td style=\"text-align: center;\">604<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">Tr\u017eba z predaja tovaru inkasovan\u00e1 platobnou kartou (v\u00fdpis z \u00fa\u010dtu)<\/td>\n<td style=\"text-align: center;\">1 000<\/td>\n<td style=\"text-align: center;\">221<\/td>\n<td style=\"text-align: center;\">315<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Pe\u0148a\u017en\u00e9 prostriedky ako s\u00fa\u010das\u0165 kr\u00e1tkodob\u00e9ho finan\u010dn\u00e9ho majetku Z h\u013eadiska \u010dlenenia majetku s\u00fa pe\u0148a\u017en\u00e9 prostriedky v hotovosti a na \u00fa\u010dtoch v bank\u00e1ch s\u00fa\u010das\u0165ou kr\u00e1tkodob\u00e9ho finan\u010dn\u00e9ho majetku. &#8230;<\/p>\n","protected":false},"author":30,"featured_media":15155,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[789,823,827,357],"class_list":["post-15154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-bankove-doklady","tag-platobne-karty","tag-pokladnica","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15154","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=15154"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15154\/revisions"}],"predecessor-version":[{"id":15156,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15154\/revisions\/15156"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15155"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}