{"id":3713,"date":"2021-02-15T08:50:24","date_gmt":"2021-02-15T07:50:24","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=3713"},"modified":"2021-02-14T15:50:46","modified_gmt":"2021-02-14T14:50:46","slug":"penezni-denik","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/","title":{"rendered":"Pen\u011b\u017en\u00ed den\u00edk: Co to je a jak ho vyplnit?"},"content":{"rendered":"<p><strong>Pen\u011b\u017en\u00ed den\u00edk se pou\u017e\u00edv\u00e1 p\u0159i veden\u00ed da\u0148ov\u00e9 evidence. P\u0159e\u010dt\u011bte si, co mus\u00ed obsahovat a jak ho vyplnit. V \u010dl\u00e1nku najdete tak\u00e9 vzor zdarma ke sta\u017een\u00ed.<\/strong><\/p>\n<h2>Pen\u011b\u017en\u00ed den\u00edk: Co to je? <\/h2>\n<p>Pen\u011b\u017en\u00ed den\u00edk slou\u017eil v jednoduch\u00e9m \u00fa\u010detnictv\u00ed k <strong>evidenci p\u0159\u00edjm\u016f a v\u00fddaj\u016f<\/strong> podnikatel\u016f na z\u00e1klad\u011b pokladn\u00edch doklad\u016f a bankovn\u00edch v\u00fdpis\u016f. Dnes se v\u0161ak ji\u017e nepou\u017e\u00edv\u00e1 a stejn\u011b jako byl nahrazen pojem jednoduch\u00e9 \u00fa\u010detnictv\u00ed term\u00ednem <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurz-danova-evidence\" rel=\"noopener\" target=\"_blank\">da\u0148ov\u00e1 evidence<\/a>, tak i pen\u011b\u017en\u00ed den\u00edk je ji\u017e od roku 2004 naz\u00fdv\u00e1n den\u00edkem p\u0159\u00edjm\u016f a v\u00fddaj\u016f. Nicm\u00e9n\u011b v praxi se m\u016f\u017eete st\u00e1le setkat s ob\u011bma n\u00e1zvy.<\/p>\n<p>Pen\u011b\u017en\u00ed den\u00edk <strong>mus\u00ed obsahovat:<\/strong><\/p>\n<ul>\n<li>\u010d\u00edslo a typ dokladu,<\/li>\n<li>datum p\u0159\u00edjmu nebo v\u00fddaje,<\/li>\n<li>slovn\u00ed popis transakce,<\/li>\n<li>informaci, zda jde o p\u0159\u00edjem nebo v\u00fddaj,<\/li>\n<li>uveden\u00ed, zda se jedn\u00e1 o p\u0159\u00edjem \u010di v\u00fddej da\u0148ov\u00fd nebo neda\u0148ov\u00fd*,<\/li>\n<li>\u010d\u00e1stku p\u0159ijat\u00e9ho\/zaplacen\u00e9ho DPH (jste-li jeho pl\u00e1tci).<\/li>\n<\/ul>\n<blockquote><p>*V praxi se m\u016f\u017eete setkat tak\u00e9 s term\u00ednem: <em>p\u0159\u00edjem zahrnovan\u00fd do z\u00e1kladu dan\u011b a v\u00fddej od\u010ditateln\u00fd od z\u00e1kladu dan\u011b.<\/em> <\/p><\/blockquote>\n<h2>Pen\u011b\u017en\u00ed den\u00edk: Vzor v Excelu ke sta\u017een\u00ed zdarma <\/h2>\n<p>Hled\u00e1te-li vzor pen\u011b\u017en\u00edho den\u00edku v Excelu, <a href=\"https:\/\/orangeacademy.cz\/clanky\/penezni_denik_vzor\/\" rel=\"noopener\" target=\"_blank\">st\u00e1hn\u011bte si zdarma<\/a> n\u00ed\u017ee uv\u00e1d\u011bn\u00fd.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/02\/penezni_denik_vzor_oa.jpg\" alt=\"Pen\u011b\u017en\u00ed den\u00edk vzor\" width=\"1087\" height=\"767\" class=\"alignnone size-full wp-image-3714\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/02\/penezni_denik_vzor_oa.jpg 1087w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/02\/penezni_denik_vzor_oa-980x691.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/02\/penezni_denik_vzor_oa-480x339.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1087px, 100vw\" \/><\/p>\n<p>Pokud nev\u00edte, <strong>jak den\u00edk vyplnit,<\/strong> sepsali jsme pro v\u00e1s p\u00e1r tip\u016f, jak na to v\u010detn\u011b vysv\u011btlen\u00ed jeho jednotliv\u00fdch \u010d\u00e1st\u00ed:<\/p>\n<ul>\n<li><strong>\u010d\u00edslo<\/strong> neboli prvn\u00ed sloupe\u010dek tabulky slou\u017e\u00ed k chronologick\u00e9mu ozna\u010dov\u00e1n\u00ed \u0159\u00e1dk\u016f,<\/li>\n<li>datum &#8211; do druh\u00e9ho sloupce se p\u00ed\u0161e <strong>datum uskute\u010dn\u011bn\u00ed transakce<\/strong> (p\u0159\u00edjem nebo v\u00fddej pen\u011b\u017en\u00edch prost\u0159edk\u016f),<\/li>\n<li>do t\u0159et\u00edho sloupe\u010dku se zaznamen\u00e1vaj\u00ed ve\u0161ker\u00e9 <strong><a href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-doklady\/\" rel=\"noopener\" target=\"_blank\">doklady<\/a>,<\/strong> kter\u00e9 si m\u016f\u017eete ozna\u010dit n\u00e1sledovn\u011b:<\/li>\n<ul>\n<li>v\u00fdpisy z b\u011b\u017en\u00e9ho \u00fa\u010dtu &#8211; BV &#8211; v\u00fddej, BP &#8211; p\u0159\u00edjem, <\/li>\n<li>v\u00fddajov\u00e9 a p\u0159\u00edjmov\u00e9 pokladn\u00ed doklady &#8211; VPP a PPD,<\/li>\n<li>ID &#8211; intern\u00ed doklady<\/li>\n<\/ul>\n<li>text &#8211; do \u010dtvrt\u00e9ho sloupce se zapisuj\u00ed <strong>slovn\u00ed popisy transakce,<\/strong> kv\u016fli p\u0159\u00edpadn\u00fdm da\u0148ov\u00fdm kontrol\u00e1m je doporu\u010dujeme uv\u00e1d\u011bt co nejp\u0159esn\u011bji,<\/li>\n<li>do p\u00e1t\u00e9ho a \u0161est\u00e9ho sloupe\u010dku se zaznamen\u00e1vaj\u00ed informace, o tom, zda se jedn\u00e1 o <strong>p\u0159\u00edjem nebo v\u00fddej pen\u011b\u017en\u00edch prost\u0159edk\u016f<\/strong> v hotovosti nebo na b\u011b\u017en\u00fdch \u00fa\u010dtech v celkov\u00e9 hodnot\u011b,<\/li>\n<li>sedm\u00fd sloupec ozna\u010duje tzv. <em>pr\u016fb\u011b\u017en\u00e9 polo\u017eky,<\/em> kter\u00e9 zachycuj\u00ed pohyb pen\u011bz v hotovosti a na bankovn\u00edch \u00fa\u010dtech, pou\u017e\u00edvaj\u00ed se z d\u016fvodu \u010dasov\u00e9ho nesouladu mezi proveden\u00edm transakce a p\u0159ijet\u00edm v\u00fdpisu z b\u011b\u017en\u00e9ho \u00fa\u010dtu,<\/li>\n<li>do dal\u0161\u00edch dvou sloupe\u010dk\u016f se zapisuj\u00ed p\u0159\u00edjmy <strong>zahrnovan\u00e9 <\/strong>do z\u00e1kladu dan\u011b a v\u00fddaje <strong>od\u010ditateln\u00e9 <\/strong>od z\u00e1kladu dan\u011b,<\/li>\n<li>do p\u0159edposledn\u00edho a posledn\u00edho sloupce se zaznamen\u00e1vaj\u00ed p\u0159\u00edjmy <strong>nezahrnovan\u00e9 <\/strong>do z\u00e1kladu dan\u011b a v\u00fddaje <strong>neod\u010ditateln\u00e9 <\/strong>od z\u00e1kladu dan\u011b.<\/li>\n<\/ul>\n<p><strong>Pozn.:<\/strong> Pen\u011b\u017en\u00ed den\u00edk m\u016f\u017ee m\u00edt <strong>i jinou podobu.<\/strong> Princip zaznamen\u00e1v\u00e1n\u00ed jednotliv\u00fdch polo\u017eek p\u0159\u00edjm\u016f a v\u00fddaj\u016f je v\u0161ak v\u017edy stejn\u00fd. V\u00fd\u0161e uv\u00e1d\u011bn\u00fd vzor slou\u017e\u00ed nepl\u00e1tc\u016fm DPH. Pl\u00e1tci u\u017e\u00edvaj\u00ed roz\u0161\u00ed\u0159enou formu den\u00edku o sloupce, kam zapisuj\u00ed p\u0159ijat\u00e9 a placen\u00e9 DPH.<\/p>\n<p><strong>Tip:<\/strong> Pod\u00edvejte se tak\u00e9 na <a href=\"https:\/\/orangeacademy.cz\/clanky\/danova-evidence-priklad\/\" rel=\"noopener\" target=\"_blank\">souvisl\u00fd p\u0159\u00edklad<\/a> veden\u00ed da\u0148ov\u00e9 evidence, jeho\u017e sou\u010d\u00e1st\u00ed je i zapisov\u00e1n\u00ed polo\u017eek do pen\u011b\u017en\u00edho den\u00edku.<\/p>\n<p><em>Zdroj: napocitaci.cz, ucetnicek.cz, iucto.cz<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pen\u011b\u017en\u00ed den\u00edk se pou\u017e\u00edv\u00e1 p\u0159i veden\u00ed da\u0148ov\u00e9 evidence. P\u0159e\u010dt\u011bte si, co mus\u00ed obsahovat a jak ho vyplnit. V \u010dl\u00e1nku najdete tak\u00e9 vzor zdarma ke sta\u017een\u00ed. Pen\u011b\u017en\u00ed den\u00edk: Co to je? Pen\u011b\u017en\u00ed den\u00edk slou\u017eil v jednoduch\u00e9m \u00fa\u010detnictv\u00ed k evidenci p\u0159\u00edjm\u016f a v\u00fddaj\u016f podnikatel\u016f na z\u00e1klad\u011b pokladn\u00edch doklad\u016f a bankovn\u00edch v\u00fdpis\u016f. Dnes se v\u0161ak ji\u017e nepou\u017e\u00edv\u00e1 a [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3722,"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":[30,54,17,8],"class_list":["post-3713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-jak-si-usnadnit-praci","tag-podnikani","tag-ucetnictvi","tag-vzdelavani"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pen\u011b\u017en\u00ed den\u00edk: Co to je a jak ho vyplnit?<\/title>\n<meta name=\"description\" content=\"Pen\u011b\u017en\u00ed den\u00edk se pou\u017e\u00edv\u00e1 p\u0159i veden\u00ed da\u0148ov\u00e9 evidence. P\u0159e\u010dt\u011bte si, co mus\u00ed obsahovat a jak ho vyplnit. V \u010dl\u00e1nku najdete tak\u00e9 vzor zdarma ke sta\u017een\u00ed.\" \/>\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\/penezni-denik\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pen\u011b\u017en\u00ed den\u00edk: Co to je a jak ho vyplnit?\" \/>\n<meta property=\"og:description\" content=\"Pen\u011b\u017en\u00ed den\u00edk se pou\u017e\u00edv\u00e1 p\u0159i veden\u00ed da\u0148ov\u00e9 evidence. P\u0159e\u010dt\u011bte si, co mus\u00ed obsahovat a jak ho vyplnit. 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P\u0159e\u010dt\u011bte si, co mus\u00ed obsahovat a jak ho vyplnit. V \u010dl\u00e1nku najdete tak\u00e9 vzor zdarma ke sta\u017een\u00ed.","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\/penezni-denik\/","og_locale":"cs_CZ","og_type":"article","og_title":"Pen\u011b\u017en\u00ed den\u00edk: Co to je a jak ho vyplnit?","og_description":"Pen\u011b\u017en\u00ed den\u00edk se pou\u017e\u00edv\u00e1 p\u0159i veden\u00ed da\u0148ov\u00e9 evidence. P\u0159e\u010dt\u011bte si, co mus\u00ed obsahovat a jak ho vyplnit. V \u010dl\u00e1nku najdete tak\u00e9 vzor zdarma ke sta\u017een\u00ed.","og_url":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2021-02-15T07:50:24+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/02\/penezni_denik_1.jpg","type":"image\/jpeg"}],"author":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"3 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/"},"author":{"name":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb"},"headline":"Pen\u011b\u017en\u00ed den\u00edk: Co to je a jak ho vyplnit?","datePublished":"2021-02-15T07:50:24+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/"},"wordCount":626,"commentCount":0,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/02\/penezni_denik_1.jpg","keywords":["Jak si usnadnit pr\u00e1ci","Podnik\u00e1n\u00ed","\u00da\u010detnictv\u00ed","Vzd\u011bl\u00e1v\u00e1n\u00ed"],"articleSection":["\u00da\u010detnictv\u00ed a dan\u011b","Vzd\u011bl\u00e1v\u00e1n\u00ed"],"inLanguage":"cs","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/","url":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/","name":"Pen\u011b\u017en\u00ed den\u00edk: Co to je a jak ho vyplnit?","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/#primaryimage"},"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/penezni-denik\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/02\/penezni_denik_1.jpg","datePublished":"2021-02-15T07:50:24+00:00","author":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb"},"description":"Pen\u011b\u017en\u00ed den\u00edk se pou\u017e\u00edv\u00e1 p\u0159i veden\u00ed da\u0148ov\u00e9 evidence. P\u0159e\u010dt\u011bte si, co mus\u00ed obsahovat a jak ho vyplnit. 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