{"id":4680,"date":"2021-11-28T13:51:46","date_gmt":"2021-11-28T12:51:46","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=4680"},"modified":"2021-12-05T22:59:45","modified_gmt":"2021-12-05T21:59:45","slug":"prechod-z-danove-evidence-na-ucetnictvi","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/prechod-z-danove-evidence-na-ucetnictvi\/","title":{"rendered":"Jak na p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed?"},"content":{"rendered":"<p><strong>Jestli\u017ee podnik\u00e1te jako osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (OSV\u010c) a vedete si da\u0148ovou evidenci, m\u00e1te povinnost ze z\u00e1kona, sledovat sv\u016fj ro\u010dn\u00ed obrat. V p\u0159\u00edpad\u011b, \u017ee p\u0159ekro\u010d\u00ed \u010d\u00e1stku 25 milion\u016f korun, mus\u00edte za\u010d\u00edt v\u00e9st povinn\u011b \u00fa\u010detnictv\u00ed. Jak na p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed?<\/strong><\/p>\n<div>\n<h2 class=\"article\">Kdo mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed?<\/h2>\n<p>Nejprve si shr\u0148me, <strong>koho se t\u00fdk\u00e1 veden\u00ed \u00fa\u010detnictv\u00ed<\/strong>. Jedn\u00e1 se o subjekty zapsan\u00e9 v obchodn\u00edm rejst\u0159\u00edku nebo spole\u010dn\u00edky ve spole\u010dnosti, kde nejm\u00e9n\u011b jeden ze spole\u010dn\u00edk\u016f vede <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-ucetnictvi-zakladni-pojmy\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detnictv\u00ed<\/a>. \u00da\u010detnictv\u00ed si ale m\u016f\u017eete za\u010d\u00edt v\u00e9st osobn\u011b i v p\u0159\u00edpad\u011b, kdy se v\u00e1m to vyplat\u00ed \u010di pro to m\u00e1te relevantn\u00ed d\u016fvody.<\/p>\n<p>V p\u0159\u00edpad\u011b OSV\u010c je to p\u0159i zmi\u0148ovan\u00e9m <strong>p\u0159ekro\u010den\u00ed obratu nad 25 milion\u016f korun<\/strong>. Nap\u0159. jestli\u017ee tuto hranici p\u0159ekro\u010d\u00edte v leto\u0161n\u00edm kalend\u00e1\u0159n\u00edm roce, tedy v roce 2021, od 1.1.2022 se ofici\u00e1ln\u011b st\u00e1v\u00e1te \u00fa\u010detn\u00ed jednotkou. Povinnost v\u00e9st \u00fa\u010detnictv\u00ed pro v\u00e1s ale za\u010dne platit a\u017e od 1.1.2023.<\/p>\n<blockquote><p><em>Tip! Jakmile se stanete \u00fa\u010detn\u00ed jednotkou, mus\u00edte si v\u00e9st \u00fa\u010detnictv\u00ed <strong>nejm\u00e9n\u011b po dobu p\u011bti let<\/strong>. Nez\u00e1le\u017e\u00ed p\u0159itom na tom, zda pro v\u00e1s byl p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed povinnost\u00ed, anebo zda jste k n\u011bmu p\u0159istoupili dobrovoln\u011b. Tuto zm\u011bnu \u00fa\u0159ad\u016fm nahla\u0161ovat nemus\u00edte.<\/em><\/p><\/blockquote>\n<\/div>\n<div>\n<h2>Da\u0148ov\u00e1 evidence versus \u00fa\u010detnictv\u00ed<\/h2>\n<p>Jak\u00e9 jsou hlavn\u00ed rozd\u00edly mezi <a href=\"https:\/\/orangeacademy.cz\/clanky\/danova-evidence-zdarma\/\" target=\"_blank\" rel=\"noopener\">veden\u00edm da\u0148ov\u00e9 evidence<\/a> a \u00fa\u010detnictv\u00edm? Da\u0148ov\u00e1 evidence je <strong>mnohem jednodu\u0161\u0161\u00ed<\/strong>, snadno ji pochop\u00ed i naprost\u00ed za\u010d\u00e1te\u010dn\u00edci, kte\u0159\u00ed se vrhnou do podnik\u00e1n\u00ed. Pro veden\u00ed \u00fa\u010detnictv\u00ed mus\u00edte zn\u00e1t mnohem <strong>v\u00edce odborn\u00fdch znalost\u00ed<\/strong> a cel\u00fd proces je slo\u017eit\u011bj\u0161\u00ed.\u00a0\u00da\u010detnictv\u00ed zaznamen\u00e1v\u00e1 komplexn\u00ed p\u0159ehled o:<\/p>\n<ul>\n<li>stavu \u010di pohybu majetku a dal\u0161\u00edch aktiv;<\/li>\n<li>stavu \u010di pohybu z\u00e1vazk\u016f a jin\u00fdch pasiv;<\/li>\n<li>n\u00e1kladech a v\u00fdnosech;<\/li>\n<li>v\u00fdsledku hospoda\u0159en\u00ed (zisk\/ztr\u00e1ta).<\/li>\n<\/ul>\n<p>V\u011bt\u0161inou podnikatel\u00e9 sv\u011b\u0159\u00ed <strong>zpracov\u00e1n\u00ed \u00fa\u010detn\u00ed agendy<\/strong> zku\u0161en\u00fdm \u00fa\u010detn\u00edm, p\u0159\u00edpadn\u011b maj\u00ed je\u0161t\u011b i <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurz-mzdove-ucetnictvi-s-vyuzitim-pc\" target=\"_blank\" rel=\"noopener\">mzdovou \u00fa\u010detn\u00ed<\/a>, kter\u00e1 je zam\u011b\u0159en\u00e1 na zpracov\u00e1v\u00e1n\u00ed mezd.<\/p>\n<p>V praxi se podnikatel\u00e9 setk\u00e1vaj\u00ed se dv\u011bma druhy veden\u00ed \u00fa\u010detnictv\u00ed. Jedn\u00edm z nich je <strong>jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/strong>, kter\u00e9 v\u0161ak mohou v\u00e9st jen neziskov\u00e9 organizace a podnikatel\u016f se prakticky net\u00fdk\u00e1. Dal\u0161\u00ed mo\u017enost\u00ed je <strong>podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/strong>. To vedou OSV\u010c i firmy.<\/p>\n<blockquote><p><em>Tip! N\u00e1zev &#8220;podvojn\u00e9 \u00fa\u010detnictv\u00ed&#8221; u\u017e se dnes nepou\u017e\u00edv\u00e1. V sou\u010dasnosti \u0159\u00edk\u00e1me jen &#8220;\u00fa\u010detnictv\u00ed&#8221;. Nicm\u00e9n\u011b mnoho lid\u00ed m\u00e1 v hlav\u011b za\u017eit\u00fd del\u0161\u00ed n\u00e1zev. Proto jej uv\u00e1d\u00edme i v \u010dl\u00e1nku, na webu apod. \u010cten\u00e1\u0159i tak snadn\u011bji pochop\u00ed, o co jde. A pro\u010d podvojn\u00e9? To z toho d\u016fvodu, \u017ee ka\u017ed\u00e1 \u00fa\u010detn\u00ed operace je evidov\u00e1na na dvou r\u016fzn\u00fdch \u00fa\u010dtech rozvahy.<\/em><\/p><\/blockquote>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-4694\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/11\/prechod-z-danove-evidence-na-ucetnictvi-930x620.jpg\" alt=\"da\u0148ov\u00e1 evidence versus \u00fa\u010detnictv\u00ed\" width=\"930\" height=\"620\" \/><\/p>\n<h2>P\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed krok za krokem<\/h2>\n<p>\u0158e\u0161\u00edte-li p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed, dodr\u017eujte postup podle vyhl\u00e1\u0161ky ministerstva financ\u00ed \u010d. 500\/2002 Sb., a to n\u00e1sledovn\u011b:<\/p>\n<ol>\n<li>Na konci roku\u00a0prove\u010fte <strong>inventarizaci\u00a0majetku<\/strong>, p\u0159\u00edpadn\u011b dluh\u016f, rezerv apod. Nezapome\u0148te vy\u010d\u00edslit tak\u00e9 polo\u017eky, kter\u00e9 ovlivn\u00ed z\u00e1klad dan\u011b v dal\u0161\u00edm zda\u0148ovac\u00edm obdob\u00ed.<\/li>\n<li>Podle platn\u00e9 sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy <strong>uzav\u0159ete \u00fa\u010detn\u00ed knihy <\/strong>da\u0148ov\u00e9 evidence. Vytvo\u0159te nov\u00fd \u00fa\u010dtov\u00fd rozvrh (soupis v\u0161ech \u00fa\u010dt\u016f vyu\u017e\u00edvan\u00fdch v \u00fa\u010detnictv\u00ed) pro dal\u0161\u00ed obdob\u00ed.<\/li>\n<li>Na za\u010d\u00e1tku zda\u0148ovac\u00edho obdob\u00ed \u2013 otev\u0159ete \u00fa\u010detn\u00ed knihy, jako jsou hlavn\u00ed kniha, pen\u011b\u017en\u00ed den\u00edk, kniha analytick\u00fdch a podrozvahov\u00fdch \u00fa\u010dt\u016f. Sestavte <strong>zahajovac\u00ed rozvahu<\/strong>, p\u0159\u00edpadn\u011b m\u016f\u017eete vytvo\u0159it intern\u00ed sm\u011brnice pro zpracov\u00e1n\u00ed doklad\u016f.<\/li>\n<li>S pomoc\u00ed\u00a0701 \u2013 po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd, <strong>vy\u010d\u00edslete po\u010d\u00e1te\u010dn\u00ed stavy<\/strong> u rozvahov\u00fdch \u00fa\u010dt\u016f.<\/li>\n<li>Rozd\u00edly mezi po\u010d\u00e1te\u010dn\u00edmi<strong> z\u016fstatky<\/strong> <strong>aktiv a pasiv<\/strong> zazna\u010dte\u00a0na \u00fa\u010dt\u011b\u00a0491 \u2013 \u00fa\u010det individu\u00e1ln\u00edho podnikatele. Ten m\u016f\u017ee m\u00edt aktivn\u00ed nebo pasivn\u00ed z\u016fstatek.<\/li>\n<li>Na konci \u00fa\u010detn\u00edho obdob\u00ed (zpravidla ke konci roku) <strong>upravte z\u00e1klad dan\u011b<\/strong>. Ten navy\u0161te o hodnotu z\u00e1sob a cenin, z\u00e1loh a pohled\u00e1vek. A naopak sni\u017ete o z\u00e1vazky a p\u0159ijat\u00e9 z\u00e1lohy.<\/li>\n<\/ol>\n<h2>\u00da\u010detn\u00ed program \u2013 m\u00e1 smysl si jej po\u0159izovat?<\/h2>\n<p>Hlavn\u00edm rozhodovac\u00edm ukazovatelem by m\u011blo b\u00fdt, zda si povedete \u00fa\u010detnictv\u00ed sami sv\u00e9pomoc\u00ed, pop\u0159\u00edpad\u011b zam\u011bstn\u00e1te \u00fa\u010detn\u00ed, anebo veden\u00ed \u00fa\u010detnictv\u00ed sv\u011b\u0159\u00edte extern\u00ed firm\u011b. V takov\u00e9m p\u0159\u00edpad\u011b logicky \u00fa\u010detn\u00ed program pot\u0159ebovat nebudete. Jestli\u017ee si v\u0161ak povedete \u00fa\u010detnictv\u00ed sami, s Excelem si rozhodn\u011b nevysta\u010d\u00edte. <strong>Ka\u017ed\u00e1 firma pot\u0159ebuje jin\u00e9 funkce a moduly<\/strong>, proto si po\u0159i\u010fte takov\u00fd \u00fa\u010detn\u00ed program, kter\u00fd je bude spl\u0148ovat, a naopak nep\u0159epl\u00e1cejte za n\u011bco, co nevyu\u017eijete. Dal\u0161\u00ed \u00fa\u010detn\u00ed moduly si m\u016f\u017eete do budoucna dokoupit.<\/p>\n<blockquote><p>Tip! P\u0159e\u010dt\u011bte si n\u00e1\u0161 \u010dl\u00e1nek: &#8220;<a href=\"https:\/\/orangeacademy.cz\/clanky\/nejlepsi-ucetni-program\/\" target=\"_blank\" rel=\"noopener\">Jak\u00fd je nejlep\u0161\u00ed \u00fa\u010detn\u00ed program \u2013 Pohoda, Admwin nebo jin\u00fd?<\/a>&#8220;.<\/p><\/blockquote>\n<p>Zdroj: uctovani.net<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Jestli\u017ee podnik\u00e1te jako osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (OSV\u010c) a vedete si da\u0148ovou evidenci, m\u00e1te povinnost ze z\u00e1kona, sledovat sv\u016fj ro\u010dn\u00ed obrat. V p\u0159\u00edpad\u011b, \u017ee p\u0159ekro\u010d\u00ed \u010d\u00e1stku 25 milion\u016f korun, mus\u00edte za\u010d\u00edt v\u00e9st povinn\u011b \u00fa\u010detnictv\u00ed. Jak na p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed? Kdo mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed? Nejprve si shr\u0148me, koho se t\u00fdk\u00e1 veden\u00ed \u00fa\u010detnictv\u00ed. Jedn\u00e1 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":4683,"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":[18,54,17],"class_list":["post-4680","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-navody","tag-podnikani","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak na p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed?<\/title>\n<meta name=\"description\" content=\"V p\u0159\u00edpad\u011b, \u017ee p\u0159ekro\u010d\u00ed \u010d\u00e1stku 25 milion\u016f korun, mus\u00edte za\u010d\u00edt v\u00e9st povinn\u011b \u00fa\u010detnictv\u00ed. 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