{"id":10903,"date":"2026-03-04T09:38:13","date_gmt":"2026-03-04T08:38:13","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=10903"},"modified":"2026-02-18T13:51:27","modified_gmt":"2026-02-18T12:51:27","slug":"poskozene-ucetni-zaznamy","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/","title":{"rendered":"Po\u0161kozen\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy? Praktick\u00fd n\u00e1vod, jak v\u0161e zvl\u00e1dnout"},"content":{"rendered":"<p><b>Pokud v\u00e1m nap\u0159. povode\u0148 \u010di po\u017e\u00e1r zni\u010d\u00ed nebo po\u0161kod\u00ed \u00fa\u010detn\u00ed doklady, mus\u00edte obnovit \u00fa\u010detnictv\u00ed tak, aby bylo znovu pr\u016fkazn\u00e9. Z\u00e1kon \u0159\u00edk\u00e1, \u017ee to ud\u011blat mus\u00edte, ale ne\u0159\u00edk\u00e1 p\u0159esn\u011b jak, proto\u017ee ka\u017ed\u00e1 situace je jin\u00e1. Z\u00e1le\u017e\u00ed na tom, kolik doklad\u016f se ztratilo, v jak\u00e9 form\u011b byly a jak\u00e9 m\u00e1te mo\u017enosti.<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e3a120f19c2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e3a120f19c2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/#Neprodlene_oznamit_prislusnemu_financnimu_uradu\" >Neprodlen\u011b ozn\u00e1mit p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/#Overeni_spravce_dane_a_dokumentace_skody\" >Ov\u011b\u0159en\u00ed spr\u00e1vce dan\u011b a dokumentace \u0161kody<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/#Prevence_ztraty_a_poskozene_ucetnich_dokladu\" >Prevence ztr\u00e1ty a po\u0161kozen\u00e9 \u00fa\u010detn\u00edch doklad\u016f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/#Checklist_pro_obnovu_ucetnictvi_po_zivelni_pohrome\" >Checklist pro obnovu \u00fa\u010detnictv\u00ed po \u017eiveln\u00ed pohrom\u011b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/#FAQ_Co_delat_pri_poskozeni_ucetnich_zaznamu_v_dusledku_zivelni_pohromy\" >FAQ: Co d\u011blat p\u0159i po\u0161kozen\u00ed \u00fa\u010detn\u00edch z\u00e1znam\u016f v d\u016fsledku \u017eiveln\u00ed pohromy?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Neprodlene_oznamit_prislusnemu_financnimu_uradu\"><\/span><span style=\"font-weight: 400;\">Neprodlen\u011b ozn\u00e1mit p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Finan\u010dn\u00ed \u00fa\u0159ad prov\u011b\u0159\u00ed situaci, \u010dasto p\u0159\u00edmo na m\u00edst\u011b, a sep\u00ed\u0161e protokol. Vy mezit\u00edm za\u010dn\u011bte obnovovat \u00fa\u010detnictv\u00ed. Nejd\u0159\u00edve je pot\u0159eba ud\u011blat<a href=\"https:\/\/orangeacademy.cz\/clanky\/zakon-o-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\"> inventuru majetku a z\u00e1vazk\u016f.<\/a> Pokuta za neveden\u00ed \u00fa\u010detnictv\u00ed m\u016f\u017ee b\u00fdt a\u017e 6 % hodnoty majetku, ale pokud jste o doklady p\u0159i\u0161li bez vlastn\u00edho zavin\u011bn\u00ed, obvykle se neuplatn\u00ed.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u016fle\u017eit\u00e9 je v\u0161e v\u010das nahl\u00e1sit a dolo\u017eit. Pokud ozn\u00e1men\u00ed pod\u00e1te pozd\u011b, \u00fa\u0159ad to uzn\u00e1 jen v\u00fdjime\u010dn\u011b. I kdy\u017e ozn\u00e1m\u00edte \u0161kodu, m\u016f\u017ee p\u0159i v\u00fdpo\u010dtu dan\u00ed pou\u017e\u00edt odhady, pokud \u00fa\u010detnictv\u00ed nebude \u00fapln\u00e9. A pamatujte \u2013 i v t\u00e9to situaci mus\u00edte <strong>prok\u00e1zat \u00fadaje z da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>. \u00da\u010detn\u00ed jednotka mus\u00ed okam\u017eit\u011b informovat finan\u010dn\u00ed \u00fa\u0159ad o zni\u010den\u00ed nebo po\u0161kozen\u00ed doklad\u016f a uv\u00e9st d\u016fvody, pro\u010d tomu ne\u0161lo zabr\u00e1nit (\u00a7\u202f33 odst.\u202f9 z\u00e1kona o \u00fa\u010detnictv\u00ed).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Overeni_spravce_dane_a_dokumentace_skody\"><\/span><span style=\"font-weight: 400;\">Ov\u011b\u0159en\u00ed spr\u00e1vce dan\u011b a dokumentace \u0161kody<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Jakmile ozn\u00e1m\u00edte finan\u010dn\u00edmu \u00fa\u0159adu po\u0161kozen\u00ed \u00fa\u010detn\u00edch z\u00e1znam\u016f, \u00fa\u0159ad si mus\u00ed ov\u011b\u0159it skute\u010dn\u00fd stav. Nej\u010dast\u011bji provede m\u00edstn\u00ed \u0161et\u0159en\u00ed, co\u017e znamen\u00e1, \u017ee pracovn\u00edci \u00fa\u0159adu p\u0159ijdou na m\u00edsto, kde do\u0161lo ke \u0161kod\u011b. P\u0159i \u0161et\u0159en\u00ed mohou:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prohl\u00e9dnout prostory posti\u017een\u00e9 \u017eiveln\u00ed pohromou (nap\u0159. kancel\u00e1\u0159e, archivy).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zkontrolovat zbytky dokument\u016f a techniky (po\u010d\u00edta\u010de, trezory).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vyslechnout sv\u011bdky \u2013 zam\u011bstnance nebo osoby, kter\u00e9 mohou potvrdit pr\u016fb\u011bh ud\u00e1losti.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Na z\u00e1klad\u011b tohoto \u0161et\u0159en\u00ed \u00fa\u0159ad sep\u00ed\u0161e protokol nebo <strong>\u00fa\u0159edn\u00ed z\u00e1znam podle da\u0148ov\u00e9ho \u0159\u00e1du (\u00a7\u202f280\/2009 Sb.).<\/strong> Kopii tohoto dokumentu dostane i \u00fa\u010detn\u00ed jednotka, aby m\u011bla ofici\u00e1ln\u00ed potvrzen\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Va\u0161e vlastn\u00ed dokumentace \u0161kody<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Krom\u011b \u0161et\u0159en\u00ed \u00fa\u0159adu je d\u016fle\u017eit\u00e9, abyste si sami zajistili d\u016fkazy o \u0161kod\u011b. Doporu\u010dujeme:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fotografie a videa po\u0161kozen\u00fdch prostor, vyplaven\u00fdch m\u00edstnost\u00ed, zni\u010den\u00fdch dokument\u016f, pokladny, po\u010d\u00edta\u010d\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detailn\u00ed sn\u00edmky doklad\u016f, kter\u00e9 jsou \u010d\u00e1ste\u010dn\u011b \u010diteln\u00e9 \u2013 mohou pomoci p\u0159i rekonstrukci \u00fa\u010detnictv\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Z\u00e1znamy o z\u00e1sahu slo\u017eek IZS (hasi\u010di, policie) \u2013 pokud byly p\u0159\u00edtomny.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seps\u00e1n\u00ed stru\u010dn\u00e9ho popisu ud\u00e1losti \u2013 kdy a jak k po\u0161kozen\u00ed do\u0161lo.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tyto d\u016fkazy v\u00e1m pomohou nejen p\u0159i <a href=\"https:\/\/orangeacademy.cz\/clanky\/kontrola-z-financniho-uradu\/\" target=\"_blank\" rel=\"noopener\">komunikaci s finan\u010dn\u00edm \u00fa\u0159adem<\/a>, ale tak\u00e9 p\u0159i jedn\u00e1n\u00ed s poji\u0161\u0165ovnou nebo p\u0159i rekonstrukci \u00fa\u010detnictv\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Obnova pr\u016fkaznosti \u00fa\u010detnictv\u00ed (\u00a7\u202f35 odst.\u202f6 z\u00e1kona o \u00fa\u010detnictv\u00ed)<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventarizace majetku a z\u00e1vazk\u016f, kter\u00e1 bude v\u00fdchoz\u00edm bodem pro rekonstrukci \u00fa\u010detnictv\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Z\u00edsk\u00e1n\u00ed kopi\u00ed co nejv\u011bt\u0161\u00edho objemu doklad\u016f:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">z\u00e1lohovan\u00e9 data, elektronick\u00e9 z\u00e1znamy, z\u00e1lohy v cloudu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">bankovn\u00ed v\u00fdpisy, faktury, doklady o n\u00e1kladech (n\u00e1jem, energie, dod\u00e1vky).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">doklady od t\u0159et\u00edch stran (dodavatel\u00e9, p\u0159\u00edjemci) a podklady z dotac\u00ed (pokud byly vyu\u017eity).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u010destn\u00e1 prohl\u00e1\u0161en\u00ed zam\u011bstnanc\u016f nebo \u00fa\u010dastn\u00edk\u016f transakc\u00ed, pokud origin\u00e1ly nejsou k dispozici.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rekonstrukce pokladn\u00ed hotovosti (na z\u00e1klad\u011b bankovn\u00edch a pokladn\u00edch z\u00e1znam\u016f, n\u011bkdy i vzpom\u00ednkami \u00fa\u010dastn\u00edk\u016f).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Z\u00edsk\u00e1n\u00ed historick\u00fdch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a \u00fa\u010detn\u00edch z\u00e1v\u011brek ve spolupr\u00e1ci s finan\u010dn\u00edm \u00fa\u0159adem.<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Prevence_ztraty_a_poskozene_ucetnich_dokladu\"><\/span><span style=\"font-weight: 400;\">Prevence ztr\u00e1ty a po\u0161kozen\u00e9 \u00fa\u010detn\u00edch doklad\u016f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">1. Pravideln\u00e9 z\u00e1lohov\u00e1n\u00ed dat<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatick\u00e9 z\u00e1lohy: Nastavte \u00fa\u010detn\u00ed syst\u00e9m tak, aby prov\u00e1d\u011bl pravideln\u00e9 automatick\u00e9 z\u00e1lohy (nap\u0159. denn\u011b nebo t\u00fddn\u011b).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00edce \u00falo\u017ei\u0161\u0165: Uchov\u00e1vejte z\u00e1lohy na v\u00edce m\u00edstech \u2013 ide\u00e1ln\u011b kombinace lok\u00e1ln\u00edho disku a cloudov\u00e9ho \u00falo\u017ei\u0161t\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Odd\u011blen\u00ed z\u00e1loh: Z\u00e1lohy by m\u011bly b\u00fdt fyzicky i logicky odd\u011blen\u00e9 od hlavn\u00edho syst\u00e9mu, aby se minimalizovalo riziko ztr\u00e1ty p\u0159i hav\u00e1rii.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2. Pou\u017e\u00edv\u00e1n\u00ed cloudov\u00e9ho \u00falo\u017ei\u0161t\u011b<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Spolehliv\u00e1 slu\u017eba: Vyberte poskytovatele s vysokou \u00farovn\u00ed zabezpe\u010den\u00ed a \u0161ifrov\u00e1n\u00edm dat (nap\u0159. AES-256).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ochrana p\u0159\u00edstupu: Implementujte dvoufaktorov\u00e9 ov\u011b\u0159ov\u00e1n\u00ed (2FA) a nastavte p\u0159\u00edstupov\u00e1 pr\u00e1va podle rol\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pravideln\u00e1 kontrola: Sledujte stav \u00falo\u017ei\u0161t\u011b a dostupnost dat.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3. Extern\u00ed disky a offline z\u00e1lohy<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fyzick\u00e9 z\u00e1lohy: Uchov\u00e1vejte extern\u00ed disky mimo hlavn\u00ed provozovnu (nap\u0159. v jin\u00e9 budov\u011b nebo trezoru).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kontrola funk\u010dnosti: Pravideln\u011b testujte, zda jsou disky \u010diteln\u00e9 a z\u00e1lohy kompletn\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rotace z\u00e1loh: Pou\u017e\u00edvejte v\u00edce disk\u016f a st\u0159\u00eddav\u011b je aktualizujte.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">4. Bezpe\u010dn\u00e9 ulo\u017een\u00ed pap\u00edrov\u00fdch dokument\u016f<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ohnivzdorn\u00e9 a vod\u011bodoln\u00e9 trezory: Investujte do kvalitn\u00edch trezor\u016f nebo archiva\u010dn\u00edch box\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Such\u00e9 a zabezpe\u010den\u00e9 prostory: Dokumenty ukl\u00e1dejte mimo rizikov\u00e9 oblasti (nap\u0159. sklepy n\u00e1chyln\u00e9 k z\u00e1plav\u00e1m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Omezen\u00fd p\u0159\u00edstup: Zajist\u011bte, aby k dokument\u016fm m\u011bli p\u0159\u00edstup pouze opr\u00e1vn\u011bn\u00e9 osoby.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">5. Digitalizace doklad\u016f<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Skenov\u00e1n\u00ed dokument\u016f: Digitalizujte v\u0161echny pap\u00edrov\u00e9 doklady a ukl\u00e1dejte je do zabezpe\u010den\u00e9ho syst\u00e9mu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elektronick\u00e1 archivace: Pou\u017e\u00edvejte form\u00e1ty odoln\u00e9 proti ztr\u00e1t\u011b dat (nap\u0159. PDF\/A) a opat\u0159ete je \u010dasov\u00fdm raz\u00edtkem.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">6. Pl\u00e1n obnovy po hav\u00e1rii<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Definovan\u00fd postup: M\u011bjte p\u0159ipraven\u00fd detailn\u00ed pl\u00e1n, jak obnovit data a \u00fa\u010detnictv\u00ed po hav\u00e1rii.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ur\u010den\u00ed odpov\u011bdn\u00fdch osob: Jasn\u011b stanovte, kdo je zodpov\u011bdn\u00fd za obnovu a jak\u00e9 jsou kontakty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Testov\u00e1n\u00ed pl\u00e1nu: Pravideln\u011b simulujte obnovu, abyste ov\u011b\u0159ili funk\u010dnost.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">7. Pravideln\u00e1 kontrola z\u00e1loh<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ov\u011b\u0159ov\u00e1n\u00ed funk\u010dnosti: Kontrolujte, zda z\u00e1lohy funguj\u00ed a jsou aktu\u00e1ln\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audit z\u00e1lohov\u00e1n\u00ed: Prov\u00e1d\u011bjte pravideln\u00e9 audity (nap\u0159. \u010dtvrtletn\u011b) a dokumentujte v\u00fdsledky.<\/span><\/li>\n<\/ul>\n<div id=\"attachment_10907\" style=\"width: 2570px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-10907\" class=\"size-full wp-image-10907\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-scaled.jpeg\" alt=\"Pokud se zni\u010d\u00ed nebo po\u0161kod\u00ed \u00fa\u010detn\u00ed doklady, mus\u00edte obnovit \u00fa\u010detnictv\u00ed tak, aby bylo znovu pr\u016fkazn\u00e9.\" width=\"2560\" height=\"1702\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-scaled.jpeg 2560w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-1280x851.jpeg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-980x652.jpeg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-480x319.jpeg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2560px, 100vw\" \/><p id=\"caption-attachment-10907\" class=\"wp-caption-text\">\u00fa\u010detn\u00ed doklady<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_pro_obnovu_ucetnictvi_po_zivelni_pohrome\"><\/span><span style=\"font-weight: 400;\">Checklist pro obnovu \u00fa\u010detnictv\u00ed po \u017eiveln\u00ed pohrom\u011b<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Okam\u017eit\u011b informujte finan\u010dn\u00ed \u00fa\u0159ad:<\/b><span style=\"font-weight: 400;\"> Uve\u010fte, co se stalo a pro\u010d jste tomu nemohli zabr\u00e1nit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zdokumentujte \u0161kody:<\/b><span style=\"font-weight: 400;\"> Po\u0159i\u010fte fotky, videa a sepi\u0161te popis situace.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prove\u010fte inventuru majetku a z\u00e1vazk\u016f: <\/b><span style=\"font-weight: 400;\">To bude z\u00e1klad pro obnoven\u00ed \u00fa\u010detnictv\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Shrom\u00e1\u017ed\u011bte dostupn\u00e9 doklady<\/b><span style=\"font-weight: 400;\">: Bankovn\u00ed v\u00fdpisy, faktury, z\u00e1lohovan\u00e1 data, kopie od dodavatel\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Z\u00edskejte potvrzen\u00ed od t\u0159et\u00edch stran: <\/b><span style=\"font-weight: 400;\">Dodavatel\u00e9, z\u00e1kazn\u00edci, zam\u011bstnanci (\u010destn\u00e1 prohl\u00e1\u0161en\u00ed).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Spolupracujte s finan\u010dn\u00edm \u00fa\u0159adem:<\/b><span style=\"font-weight: 400;\"> P\u0159i m\u00edstn\u00edm \u0161et\u0159en\u00ed a p\u0159i rekonstrukci \u00fa\u010detnictv\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zajist\u011bte z\u00e1lohov\u00e1n\u00ed do budoucna:<\/b><span style=\"font-weight: 400;\"> Cloud, extern\u00ed disky, bezpe\u010dn\u00e9 ulo\u017een\u00ed dokument\u016f.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_Co_delat_pri_poskozeni_ucetnich_zaznamu_v_dusledku_zivelni_pohromy\"><\/span><span style=\"font-weight: 400;\">FAQ: Co d\u011blat p\u0159i po\u0161kozen\u00ed \u00fa\u010detn\u00edch z\u00e1znam\u016f v d\u016fsledku \u017eiveln\u00ed pohromy?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><b> Mus\u00edme po \u017eiveln\u00ed pohrom\u011b obnovit \u00fa\u010detnictv\u00ed? <\/b><span style=\"font-weight: 400;\">Ano. Podle z\u00e1kona o \u00fa\u010detnictv\u00ed (\u00a7\u202f35 odst.\u202f6) jste povinni obnovit \u00fa\u010detnictv\u00ed tak, aby bylo znovu pr\u016fkazn\u00e9.<\/span><\/li>\n<li><b> Jak rychle mus\u00edme informovat finan\u010dn\u00ed \u00fa\u0159ad?<\/b><span style=\"font-weight: 400;\"> Okam\u017eit\u011b. \u00da\u010detn\u00ed jednotka mus\u00ed bezodkladn\u011b ozn\u00e1mit finan\u010dn\u00edmu \u00fa\u0159adu zni\u010den\u00ed nebo po\u0161kozen\u00ed doklad\u016f a uv\u00e9st d\u016fvody, pro\u010d tomu ne\u0161lo zabr\u00e1nit.<\/span><\/li>\n<li><b> Co ud\u011bl\u00e1 finan\u010dn\u00ed \u00fa\u0159ad po ozn\u00e1men\u00ed \u0161kody? <\/b><span style=\"font-weight: 400;\">\u00da\u0159ad obvykle provede m\u00edstn\u00ed \u0161et\u0159en\u00ed. Prohl\u00e9dne po\u0161kozen\u00e9 prostory a zbytky dokument\u016f. Vyslechne sv\u011bdky (zam\u011bstnance). Sep\u00ed\u0161e protokol nebo \u00fa\u0159edn\u00ed z\u00e1znam podle da\u0148ov\u00e9ho \u0159\u00e1du (\u00a7\u202f280\/2009 Sb.). Kopii protokolu obdr\u017e\u00edte pro vlastn\u00ed pot\u0159ebu.<\/span><\/li>\n<li><b> Jak m\u00e1me \u0161kodu zdokumentovat? <\/b><span style=\"font-weight: 400;\">Fotografie a videa po\u0161kozen\u00fdch prostor, dokument\u016f, techniky. Detailn\u00ed sn\u00edmky \u010d\u00e1ste\u010dn\u011b \u010diteln\u00fdch doklad\u016f. Z\u00e1znamy o z\u00e1sahu slo\u017eek IZS (hasi\u010di, policie). Stru\u010dn\u00fd popis ud\u00e1losti (datum, pr\u016fb\u011bh, rozsah \u0161kody).<\/span><\/li>\n<li><b>Hroz\u00ed \u00fa\u010detn\u00ed jednotce pokuta?<\/b> Pokuta za neveden\u00ed \u00fa\u010detnictv\u00ed m\u016f\u017ee b\u00fdt a\u017e 6 % hodnoty majetku, ale pokud jste o doklady p\u0159i\u0161li bez vlastn\u00edho zavin\u011bn\u00ed a v\u0161e v\u010das ozn\u00e1m\u00edte, obvykle se neuplatn\u00ed.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Pokud v\u00e1m nap\u0159. povode\u0148 \u010di po\u017e\u00e1r zni\u010d\u00ed nebo po\u0161kod\u00ed \u00fa\u010detn\u00ed doklady, mus\u00edte obnovit \u00fa\u010detnictv\u00ed tak, aby bylo znovu pr\u016fkazn\u00e9. Z\u00e1kon \u0159\u00edk\u00e1, \u017ee to ud\u011blat mus\u00edte, ale ne\u0159\u00edk\u00e1 p\u0159esn\u011b jak, proto\u017ee ka\u017ed\u00e1 situace je jin\u00e1. Z\u00e1le\u017e\u00ed na tom, kolik doklad\u016f se ztratilo, v jak\u00e9 form\u011b byly a jak\u00e9 m\u00e1te mo\u017enosti. Neprodlen\u011b ozn\u00e1mit p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu Finan\u010dn\u00ed [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":10906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[166,54,147,25],"class_list":["post-10903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-finance","tag-podnikani","tag-tipy","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Po\u0161kozen\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy? Praktick\u00fd n\u00e1vod, jak v\u0161e zvl\u00e1dnout<\/title>\n<meta name=\"description\" content=\"Pokud v\u00e1m kv\u016fli \u017eiveln\u00ed pohrom\u011b zni\u010d\u00ed nebo po\u0161kod\u00ed \u00fa\u010detn\u00ed z\u00e1znamy, mus\u00edte obnovit \u00fa\u010detnictv\u00ed tak, aby bylo znovu pr\u016fkazn\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Po\u0161kozen\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy? Praktick\u00fd n\u00e1vod, jak v\u0161e zvl\u00e1dnout\" \/>\n<meta property=\"og:description\" content=\"Pokud v\u00e1m kv\u016fli \u017eiveln\u00ed pohrom\u011b zni\u010d\u00ed nebo po\u0161kod\u00ed \u00fa\u010detn\u00ed z\u00e1znamy, mus\u00edte obnovit \u00fa\u010detnictv\u00ed tak, aby bylo znovu pr\u016fkazn\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Orange Academy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/OrangeAcademy.sro\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-04T08:38:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/Poskozene-ucetni-zaznamy-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tereza Mal\u00edkov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tereza Mal\u00edkov\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Po\u0161kozen\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy? Praktick\u00fd n\u00e1vod, jak v\u0161e zvl\u00e1dnout","description":"Pokud v\u00e1m kv\u016fli \u017eiveln\u00ed pohrom\u011b zni\u010d\u00ed nebo po\u0161kod\u00ed \u00fa\u010detn\u00ed z\u00e1znamy, mus\u00edte obnovit \u00fa\u010detnictv\u00ed tak, aby bylo znovu pr\u016fkazn\u00e9.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/","og_locale":"cs_CZ","og_type":"article","og_title":"Po\u0161kozen\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy? Praktick\u00fd n\u00e1vod, jak v\u0161e zvl\u00e1dnout","og_description":"Pokud v\u00e1m kv\u016fli \u017eiveln\u00ed pohrom\u011b zni\u010d\u00ed nebo po\u0161kod\u00ed \u00fa\u010detn\u00ed z\u00e1znamy, mus\u00edte obnovit \u00fa\u010detnictv\u00ed tak, aby bylo znovu pr\u016fkazn\u00e9.","og_url":"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2026-03-04T08:38:13+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/Poskozene-ucetni-zaznamy-scaled.jpeg","type":"image\/jpeg"}],"author":"Tereza Mal\u00edkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Tereza Mal\u00edkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"6 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/poskozene-ucetni-zaznamy\/"},"author":{"name":"Tereza Mal\u00edkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"headline":"Po\u0161kozen\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy? 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