{"id":3257,"date":"2020-11-27T09:01:05","date_gmt":"2020-11-27T08:01:05","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3257"},"modified":"2020-12-07T19:10:59","modified_gmt":"2020-12-07T18:10:59","slug":"online-kurz-ucetnictvi","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/online-kurz-ucetnictvi\/","title":{"rendered":"Online kurz \u00fa\u010detnictv\u00ed \u2013 osobn\u00ed zku\u0161enost"},"content":{"rendered":"<p><strong>Uva\u017eujete-li o absolvov\u00e1n\u00ed rekvalifika\u010dn\u00edho kurzu \u00fa\u010detnictv\u00ed u Orange Academy, p\u0159e\u010dt\u011bte si mou osobn\u00ed zku\u0161enost, kdy jsem se z\u00fa\u010dastnila jedn\u00e9 z lekc\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed, kter\u00e9 je v sou\u010dasn\u00e9 dob\u011b vyu\u010dov\u00e1no online formou.<\/strong><\/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-69f37f9c5f643\" 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-69f37f9c5f643\"  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\/online-kurz-ucetnictvi\/#Online_kurz_ucetnictvi_Jak_probiha\" >Online kurz \u00fa\u010detnictv\u00ed: Jak prob\u00edh\u00e1?<\/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\/online-kurz-ucetnictvi\/#Priklady_z_online_kurzu_ucetnictvi\" >P\u0159\u00edklady z online kurzu \u00fa\u010detnictv\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/online-kurz-ucetnictvi\/#Online_kurz_ucetnictvi_%E2%80%93_priklad_c_1_Uctovani_porizeni_materialu_zpusobem_A\" >Online kurz \u00fa\u010detnictv\u00ed &#8211; p\u0159\u00edklad \u010d. 1: \u00da\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed materi\u00e1lu zp\u016fsobem A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/online-kurz-ucetnictvi\/#Online_kurz_ucetnictvi_%E2%80%93_priklad_c_2_Uctovani_trzeb_za_vlastni_vyrobky\" >Online kurz \u00fa\u010detnictv\u00ed &#8211; p\u0159\u00edklad \u010d. 2: \u00da\u010dtov\u00e1n\u00ed tr\u017eeb za vlastn\u00ed v\u00fdrobky<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Online_kurz_ucetnictvi_Jak_probiha\"><\/span>Online kurz \u00fa\u010detnictv\u00ed: Jak prob\u00edh\u00e1?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Dne 10. 11. 2020 od 16:00 jsem se z\u00fa\u010dastnila s n\u011bkolika dal\u0161\u00edmi \u00fa\u010dastn\u00edky jedn\u00e9 z lekc\u00ed <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\" rel=\"noopener noreferrer\" target=\"_blank\">rekvalifika\u010dn\u00edho kurzu podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/a>, kter\u00fd prob\u00edhal p\u0159ed koronakriz\u00ed v B\u0159eclavi. Online v\u00fduku vedl pan Marian Mario Artych, DiS p\u0159es Google platformu. <\/p>\n<p>Lekce za\u010dala prob\u00edr\u00e1n\u00edm dom\u00e1c\u00edch \u00faloh a <strong>kladen\u00edm ot\u00e1zek student\u016f,<\/strong> na kter\u00e9 pan Artych odpov\u00eddal a v\u0161e pot\u0159ebn\u00e9 vysv\u011btlil na p\u0159\u00edkladech. Pot\u00e9 zah\u00e1jil v\u00fduku t\u00fdkaj\u00edc\u00ed se <strong>\u00fa\u010dtov\u00e1n\u00ed z\u00e1sob.<\/strong> Krom\u011b teoretick\u00e9ho v\u00fdkladu t\u00e9to oblasti, zakresloval prob\u00edran\u00e9 \u00fa\u010detn\u00ed p\u0159\u00edpady na tzv. <em>\u0161ibenice,<\/em> resp. jejich grafick\u00e9 zn\u00e1zorn\u011bn\u00ed. Studenti b\u011bhem rekvalifika\u010dn\u00edho kurzu \u00fa\u010detnictv\u00ed pou\u017e\u00edvaj\u00ed <strong>vlastn\u00ed u\u010debnice<\/strong> vytvo\u0159en\u00e9 lektory Orange Academy a \u00fa\u010detnick\u00fd software <strong>Pohoda.<\/strong><\/p>\n<p>Abyste m\u011bli jasnou p\u0159edstavu, o \u010dem \u00fa\u010detnictv\u00ed v praxi je, n\u00ed\u017ee v\u00e1m odhal\u00edm za\u00fa\u010dtov\u00e1n\u00ed n\u011bkolika <strong>z\u00e1kladn\u00edch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f,<\/strong> kter\u00e9 jsme na kurzu \u00fa\u010detnictv\u00ed online prob\u00edrali v\u010detn\u011b jejich stru\u010dn\u00e9ho teoretick\u00e9ho v\u00fdkladu. <\/p>\n<h2><span class=\"ez-toc-section\" id=\"Priklady_z_online_kurzu_ucetnictvi\"><\/span>P\u0159\u00edklady z online kurzu \u00fa\u010detnictv\u00ed <span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Prvn\u00edm typick\u00fdm \u00fa\u010detn\u00edm p\u0159\u00edpadem, o n\u011bm\u017e <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" rel=\"noopener noreferrer\" target=\"_blank\">\u00fa\u010detn\u00ed jednotka<\/a> \u00fa\u010dtuje, je <strong>n\u00e1kup materi\u00e1lu zp\u016fsobem A.<\/strong> Princip \u00fa\u010dtov\u00e1n\u00ed spo\u010d\u00edv\u00e1 v zaznamen\u00e1v\u00e1n\u00ed v\u00fddaj\u016f souvisej\u00edc\u00edch s po\u0159\u00edzen\u00edm materi\u00e1lu na \u00fa\u010dty 1. t\u0159\u00eddy v pr\u016fb\u011bhu cel\u00e9ho roku. Ten v\u0161ak v\u011bt\u0161inou nezahrnuje pouze za\u00fa\u010dtov\u00e1n\u00ed jeho kupn\u00ed ceny, ale mus\u00ed se po\u010d\u00edtat tak\u00e9 s tzv. <em>vedlej\u0161\u00edmi po\u0159izovac\u00edmi n\u00e1klady<\/em> jako je nap\u0159\u00edklad doprava, clo nebo mont\u00e1\u017e. Ve\u0161ker\u00e9 takto vznikl\u00e9 n\u00e1klady se zaznamenaj\u00ed na \u00fa\u010det <strong>111 \u2013 Po\u0159\u00edzen\u00ed materi\u00e1lu.<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Online_kurz_ucetnictvi_%E2%80%93_priklad_c_1_Uctovani_porizeni_materialu_zpusobem_A\"><\/span>Online kurz \u00fa\u010detnictv\u00ed &#8211; p\u0159\u00edklad \u010d. 1: \u00da\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed materi\u00e1lu zp\u016fsobem A <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Firma XY (pl\u00e1tce DPH) nakoupila od jin\u00e9ho pl\u00e1tce DPH materi\u00e1l zp\u016fsobem A, jeho\u017e kupn\u00ed cena bez DPH \u010din\u00ed 22 100 K\u010d a doprava 2 000 K\u010d. Jeho celkov\u00e1 po\u0159izovac\u00ed cena je 24 100 K\u010d. V podvojn\u00e9m \u00fa\u010detnictv\u00ed se kalkulace t\u011bchto n\u00e1klad\u016f za\u00fa\u010dtuje na stranu M\u00e1 d\u00e1ti \u00fa\u010dtu <strong>111 \u2013 Po\u0159\u00edzen\u00ed materi\u00e1lu.<\/strong> Na M\u00e1 d\u00e1ti, proto\u017ee jde o p\u0159\u00edr\u016fstek aktiva neboli majetku podniku. Na stran\u011b Dal pak bude celkov\u00e1 \u010d\u00e1stka na \u00fa\u010dtu <strong>321 \u2013 Dodavatel\u00e9<\/strong> (p\u0159\u00edr\u016fstek pasiv). <\/p>\n<p>K tomu je t\u0159eba zaznamenat <a href=\"https:\/\/orangeacademy.cz\/clanky\/sazby-dph-v-roce-2020-vite-kde-usetrite\/\" rel=\"noopener noreferrer\" target=\"_blank\">DPH<\/a> na stranu M\u00e1 d\u00e1ti \u00fa\u010dtu <strong>343 \u2013 Da\u0148 z p\u0159idan\u00e9 hodnoty.<\/strong> Jeho v\u00fd\u0161i lze snadno dopo\u010d\u00edtat jako 21 % z kupn\u00ed ceny za materi\u00e1l (22 100 x 0,21) i z dopravy (2 000 x 0,21). Cena s DPH za materi\u00e1l (22 100 + 4 641) i dopravu (2 000 + 420) se za\u00fa\u010dtuje na stranu Dal \u00fa\u010dtu <strong>321 \u2013 Dodavatel\u00e9. <\/strong><\/p>\n<p>Grafick\u00e9 zn\u00e1zorn\u011bn\u00ed bude vypadat n\u00e1sledovn\u011b.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1.jpg\" alt=\"Online kurz \u00fa\u010detnictv\u00ed \u2013 osobn\u00ed zku\u0161enost\" width=\"1920\" height=\"1080\" class=\"alignnone size-full wp-image-3259\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1-1280x720.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1-980x551.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1-480x270.jpg 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) 1920px, 100vw\" \/><\/p>\n<p>P\u0159ijet\u00ed materi\u00e1lu na sklad <strong>(p\u0159\u00edjemka)<\/strong> se za\u00fa\u010dtuje na stranu M\u00e1 d\u00e1ti majetkov\u00e9ho \u00fa\u010dtu \u010d\u00edslo <strong>112 \u2013 Materi\u00e1l na sklad\u011b <\/strong>a na stranu Dal \u00fa\u010dtu <strong>111 \u2013 Po\u0159\u00edzen\u00ed materi\u00e1lu.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_2.jpg\" alt=\"\u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edjemky materi\u00e1lu\" width=\"1920\" height=\"1080\" class=\"alignnone size-full wp-image-3261\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_2.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_2-1280x720.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_2-980x551.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_2-480x270.jpg 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) 1920px, 100vw\" \/><\/p>\n<p><strong>\u00dahrada dodavatel\u016fm <\/strong>za materi\u00e1l a dopravu se za\u00fa\u010dtuje na M\u00e1 d\u00e1ti \u00fa\u010dtu <strong>321 \u2013 Dodavatel\u00e9<\/strong> a na stranu Dal \u00fa\u010dtu <strong>221 \u2013 Bankovn\u00ed \u00fa\u010dty<\/strong> (prob\u011bhne-li platba bankovn\u00edm p\u0159evodem).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_3.jpg\" alt=\"\u00fa\u010dtov\u00e1n\u00ed \u00fahrady dodavatel\u016fm za materi\u00e1l\" width=\"1920\" height=\"1080\" class=\"alignnone size-full wp-image-3262\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_3.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_3-1280x720.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_3-980x551.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_1_3-480x270.jpg 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) 1920px, 100vw\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Online_kurz_ucetnictvi_%E2%80%93_priklad_c_2_Uctovani_trzeb_za_vlastni_vyrobky\"><\/span>Online kurz \u00fa\u010detnictv\u00ed &#8211; p\u0159\u00edklad \u010d. 2: \u00da\u010dtov\u00e1n\u00ed tr\u017eeb za vlastn\u00ed v\u00fdrobky<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Firma XY vystavila fakturu odb\u011brateli dne 11. 11. 2020 ve v\u00fd\u0161i 30 000 K\u010d bez DPH. Jej\u00ed splatnost je 14 dn\u00ed. Faktura vystaven\u00e1 se zapisuje na <a href=\"https:\/\/orangeacademy.cz\/clanky\/aktiva\/\" rel=\"noopener noreferrer\" target=\"_blank\">aktivn\u00ed<\/a> \u00fa\u010det <strong>311 \u2013  Odb\u011bratel\u00e9<\/strong> na stranu M\u00e1 d\u00e1ti v hodnot\u011b s DPH, tj. 36 300 K\u010d. Na stran\u011b Dal \u00fa\u010dtu 601 bude v\u00fdnos z tr\u017eeb za vlastn\u00ed v\u00fdrobky a <strong>DPH <\/strong> takt\u00e9\u017e na stran\u011b Dal \u00fa\u010dtu <strong>343 <\/strong> ve v\u00fd\u0161i 6 300 K\u010d (30 000 x 0,21). Grafick\u00e9 zn\u00e1zorn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu vypad\u00e1 n\u00e1sledovn\u011b.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2.jpg\" alt=\"\u00fa\u010dtov\u00e1n\u00ed tr\u017eeb za vlastn\u00ed v\u00fdrobky\" width=\"1920\" height=\"1080\" class=\"alignnone size-full wp-image-3263\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2-1280x720.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2-980x551.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2-480x270.jpg 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) 1920px, 100vw\" \/><\/p>\n<p>\u00dahrada od odb\u011bratele na b\u011b\u017en\u00fd \u00fa\u010det se pak za\u00fa\u010dtuje jako p\u0159\u00edr\u016fstek pen\u011b\u017en\u00edch prost\u0159edk\u016f na M\u00e1 d\u00e1ti \u00fa\u010dtu <strong>221 \u2013 Bankovn\u00ed \u00fa\u010dty<\/strong> a na stranu Dal \u00fa\u010dtu <strong>311 \u2013 Pohled\u00e1vky.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2_2.jpg\" alt=\"\u00fa\u010dtov\u00e1n\u00ed \u00fahrady faktury od odb\u011bratele\" width=\"1920\" height=\"1080\" class=\"alignnone size-full wp-image-3264\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2_2.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2_2-1280x720.jpg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2_2-980x551.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/11\/priklad_2_2-480x270.jpg 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) 1920px, 100vw\" \/><\/p>\n<p>Online kurz \u00fa\u010detnictv\u00ed je ur\u010den <strong>i pro \u00fapln\u00e9 za\u010d\u00e1te\u010dn\u00edky.<\/strong> Nemus\u00edte se proto b\u00e1t, \u017ee byste v\u00fduku nezvl\u00e1dali. V\u00fdhodou je tak\u00e9 jeho mo\u017enost absolvov\u00e1n\u00ed odkudkoliv. A pokud v\u00e1s \u00fa\u010detnictv\u00ed nezaujalo, m\u016f\u017eete se pod\u00edvat i na <a href=\"https:\/\/orangeacademy.cz\/rekvalifikacni-kurzy\" rel=\"noopener noreferrer\" target=\"_blank\">dal\u0161\u00ed rekvalifika\u010dn\u00ed kurzy<\/a>, kter\u00e9 tato spole\u010dnost vyu\u010duje (v sou\u010dasn\u00e9 dob\u011b takt\u00e9\u017e online formou).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uva\u017eujete-li o absolvov\u00e1n\u00ed rekvalifika\u010dn\u00edho kurzu \u00fa\u010detnictv\u00ed u Orange Academy, p\u0159e\u010dt\u011bte si mou osobn\u00ed zku\u0161enost, kdy jsem se z\u00fa\u010dastnila jedn\u00e9 z lekc\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed, kter\u00e9 je v sou\u010dasn\u00e9 dob\u011b vyu\u010dov\u00e1no online formou. Online kurz \u00fa\u010detnictv\u00ed: Jak prob\u00edh\u00e1? Dne 10. 11. 2020 od 16:00 jsem se z\u00fa\u010dastnila s n\u011bkolika dal\u0161\u00edmi \u00fa\u010dastn\u00edky jedn\u00e9 z lekc\u00ed rekvalifika\u010dn\u00edho kurzu podvojn\u00e9ho [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3266,"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":[14,9],"tags":[32,17,36,8],"class_list":["post-3257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-rekvalifikace","tag-ucetnictvi","tag-vzdelavaci-kurzy","tag-vzdelavani"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Online kurz \u00fa\u010detnictv\u00ed \u2013 osobn\u00ed zku\u0161enost<\/title>\n<meta name=\"description\" content=\"P\u0159e\u010dt\u011bte si mou osobn\u00ed zku\u0161enost, kdy jsem se z\u00fa\u010dastnila jedn\u00e9 z lekc\u00ed online kurzu podvojn\u00e9ho \u00fa\u010detnictv\u00ed u Orange Academy.\" \/>\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\/online-kurz-ucetnictvi\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Online kurz \u00fa\u010detnictv\u00ed \u2013 osobn\u00ed zku\u0161enost\" \/>\n<meta property=\"og:description\" content=\"P\u0159e\u010dt\u011bte si mou osobn\u00ed zku\u0161enost, kdy jsem se z\u00fa\u010dastnila jedn\u00e9 z lekc\u00ed online kurzu podvojn\u00e9ho \u00fa\u010detnictv\u00ed u Orange Academy.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/online-kurz-ucetnictvi\/\" \/>\n<meta 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