{"id":5254,"date":"2022-05-25T16:38:20","date_gmt":"2022-05-25T14:38:20","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=5254"},"modified":"2022-06-27T20:58:58","modified_gmt":"2022-06-27T18:58:58","slug":"knihy-o-ucetnictvi","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/knihy-o-ucetnictvi\/","title":{"rendered":"Knihy o \u00fa\u010detnictv\u00ed, kter\u00e9 by m\u011bla m\u00edt ka\u017ed\u00e1 \u00fa\u010detn\u00ed"},"content":{"rendered":"<p dir=\"ltr\"><strong>\u00da\u010detnictv\u00ed je obor, kter\u00fd se neust\u00e1le vyv\u00edj\u00ed a v\u0161echny rychle m\u011bn\u00edc\u00ed se legislativy nelze nosit v hlav\u011b. Na trhu lze sehnat pom\u011brn\u011b velk\u00e9 mno\u017estv\u00ed odborn\u00e9 literatury, kter\u00e1 na tyto zm\u011bny v\u010das reaguje. V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch v\u00e1m p\u0159edstav\u00edme knihy o \u00fa\u010detnictv\u00ed, kter\u00e9 by m\u011bla m\u00edt ve sv\u00e9 knihovn\u011b ka\u017ed\u00e1 za\u010d\u00ednaj\u00edc\u00ed, ale i zku\u0161en\u00e1 \u00fa\u010detn\u00ed.<\/strong><\/p>\n<h1>Da\u0148ov\u00e9 z\u00e1kony<\/h1>\n<p dir=\"ltr\">Da\u0148ov\u00e9 z\u00e1kony jsou nejprod\u00e1van\u011bj\u0161\u00ed da\u0148ovou publikac\u00ed v \u010cesk\u00e9 republice. Obsahuj\u00ed \u00fapln\u00e9 zn\u011bn\u00ed v\u0161ech <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurz-danovy-specialista\/praha\" target=\"_blank\" rel=\"noopener\">da\u0148ov\u00fdch z\u00e1kon\u016f<\/a> s \u00fa\u010dinnost\u00ed od 1. 1. dan\u00e9ho roku. Vyd\u00e1n\u00ed tak reaguje na p\u0159ijat\u00e9 zm\u011bny z\u00e1kon\u016f k dan\u00e9mu roku. V publikaci jednodu\u0161e najdete odli\u0161n\u00fdm typem p\u00edsma a stru\u010dn\u011b i v \u00favodu publikace<strong> v\u0161echny podstatn\u00e9 zm\u011bny<\/strong>.<\/p>\n<p dir=\"ltr\">V p\u0159\u00edpad\u011b pozd\u011bj\u0161\u00ed \u00fa\u010dinnosti najdete zm\u011bny v p\u0159ehledu novel, kde je uveden i datum jejich \u00fa\u010dinnosti. Da\u0148ov\u00e9 z\u00e1kony poskytuj\u00ed <strong>pom\u016fcku pro sledov\u00e1n\u00ed zm\u011bn<\/strong> a poskytuj\u00ed i odborn\u00e9 koment\u00e1\u0159e pracovn\u00edk\u016f, kte\u0159\u00ed se na p\u0159\u00edprav\u011b a aplikaci zm\u011bn z\u00e1kon\u016f pod\u00edleli. Kniha obsahuje vysv\u011btlen\u00ed:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">Z\u00e1konu o dan\u00edch z p\u0159\u00edjm\u016f,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">z\u00e1konu o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">z\u00e1konu o dani z nemovit\u00fdch v\u011bc\u00ed,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">z\u00e1konu <a href=\"https:\/\/orangeacademy.cz\/clanky\/silnicni-dan-2020\/\" target=\"_blank\" rel=\"noopener\">o dani silni\u010dn\u00ed<\/a>,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">z\u00e1konu o DPH,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">z\u00e1konu o spot\u0159ebn\u00edch dan\u00edch,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">ustanoven\u00ed z\u00e1kona o stabilizaci ve\u0159ejn\u00fdch rozpo\u010dt\u016f,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">z\u00e1konu o dani z hazardn\u00edch her.<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">Da\u0148ov\u00e9 z\u00e1kony si lze po\u0159\u00eddit ve form\u00e1tu A4 v ti\u0161t\u011bn\u00e9 podob\u011b, kter\u00e9 vyd\u00e1v\u00e1 nakladatelstv\u00ed Grada s koment\u00e1\u0159em, za cenu <strong>129 K\u010d<\/strong>. Lze si zakoupit i e-knihu ve form\u00e1tu <strong>PDF za<\/strong> <strong>110 K\u010d<\/strong>.<\/p>\n<h2>DPH \u2013 v\u00fdklad s p\u0159\u00edklady<\/h2>\n<p dir=\"ltr\">V roce 2022 vy\u0161lo ji\u017e 18. vyd\u00e1n\u00ed t\u00e9to publikace, kter\u00e9 obsahuje novelizovan\u00e1 ustanoven\u00ed z\u00e1kona o DPH k 1. 1. dan\u00e9ho roku. V p\u0159\u00edpad\u011b, \u017ee nastaly b\u011bhem roku zm\u011bny, kter\u00e9 v\u0161ak nab\u00fdvaj\u00ed \u00fa\u010dinnosti od 1. 1., jsou v knize uveden\u00e9 tak\u00e9. V\u00fdklad v\u0161ech ustanoven\u00ed z\u00e1kona o DPH dopl\u0148uj\u00ed p\u0159\u00edklady z praxe pro lep\u0161\u00ed p\u0159edstavu a orientaci.<\/p>\n<p dir=\"ltr\">Knihu vyu\u017eij\u00ed v\u0161ichni, kte\u0159\u00ed se s DPH ve sv\u00e9 praxi setk\u00e1vaj\u00ed. Pro rok 2022 je nejv\u00fdznamn\u011bj\u0161\u00ed zm\u011bnou <strong>omezen\u00ed uplatn\u011bn\u00ed osvobozen\u00ed od dan\u011b v p\u0159\u00edpad\u011b pron\u00e1jmu <\/strong>ur\u010dit\u00fdch typ\u016f nemovitost\u00ed. Kniha d\u00e1le nab\u00edz\u00ed vysv\u011btlen\u00ed zm\u011bn od roku 2022:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">Prodeje zbo\u017e\u00ed na d\u00e1lku,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">prodeje dovezen\u00e9ho zbo\u017e\u00ed na d\u00e1lku,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">zru\u0161en\u00ed registrace pl\u00e1tce v p\u0159\u00edpad\u011b dlu\u017en\u00edka,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">opravu z\u00e1kladu dan\u011b u nedobytn\u00e9 objedn\u00e1vky,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">uplatn\u011bn\u00ed DPH u cestovn\u00ed slu\u017eby,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">zm\u011bnu sazby dan\u011b u slu\u017eeb spo\u010d\u00edvaj\u00edc\u00edch v \u00faprav\u011b zdravotnick\u00fdch prost\u0159edk\u016f.<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">DPH \u2013 v\u00fdklad s p\u0159\u00edklady si lze zakoupit ve form\u00e1tu A4 v ti\u0161t\u011bn\u00e9 podob\u011b za <strong>389 K\u010d<\/strong> nebo v <strong>PDF za 331 K\u010d<\/strong>.<\/p>\n<h2>Sb\u00edrka souvzta\u017enosti<\/h2>\n<p dir=\"ltr\">Sb\u00edrka zpracov\u00e1v\u00e1 vyhl\u00e1\u0161ku <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500\" target=\"_blank\" rel=\"noopener\">\u010d. 500\/2002 Sb<\/a>., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona o \u00fa\u010detnictv\u00ed pro \u00fa\u010detn\u00ed jednotky. Jedn\u00e1 se o podnikatele, kte\u0159\u00ed \u00fa\u010dtuj\u00ed v soustav\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed, a \u010cesk\u00e9 \u00fa\u010detn\u00ed standardy \u010d. 001 a\u017e 023. Spr\u00e1vn\u00e9 hospoda\u0159en\u00ed, \u0159\u00edzen\u00ed a n\u00e1sledn\u00fd v\u00fdvoj spole\u010dnosti se neobejde bez ekonomick\u00fdch informac\u00ed. Snadn\u011bj\u0161\u00ed a kvalitn\u00ed z\u00edsk\u00e1n\u00ed t\u011bchto informac\u00ed nab\u00edz\u00ed tato sb\u00edrka.\u00a0\u00da\u010detn\u00ed p\u0159edpisy se sice nem\u011bn\u00ed tak \u010dasto jako ty da\u0148ov\u00e9. Pro za\u010d\u00e1te\u010dn\u00edky je v\u0161ak dobr\u00e9 ji m\u00edt po ruce a v n\u00ed m\u00edt ozna\u010den\u00e9 <strong>nej\u010dast\u011bj\u0161\u00ed \u00fa\u010detn\u00ed p\u0159\u00edpady<\/strong>.<\/p>\n<div id=\"attachment_5257\" style=\"width: 470px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5257\" class=\"wp-image-5257 size-medium\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/05\/AdobeStock_422670758-460x263.jpeg\" alt=\"knihy o \u00fa\u010detnictv\u00ed\" width=\"460\" height=\"263\" \/><p id=\"caption-attachment-5257\" class=\"wp-caption-text\">\u00da\u010detnictv\u00ed je obor, kter\u00fd se neust\u00e1le vyv\u00edj\u00ed<\/p><\/div>\n<p dir=\"ltr\">Sb\u00edrka souvzta\u017enosti je ide\u00e1ln\u00ed publikac\u00ed pro:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">auditory,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\"><a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detn\u00ed pracovn\u00edky<\/a>,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">pracovn\u00edky kontroln\u00edch \u00fatvar\u016f,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">pracovn\u00edky poradensk\u00fdch organizac\u00ed,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">pracovn\u00edky organizac\u00ed zab\u00fdvaj\u00edc\u00edch se zpracov\u00e1n\u00edm softwaru pro \u00fa\u010detnictv\u00ed,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">pracovn\u00edky dal\u0161\u00edch odborn\u00fdch \u00fatvar\u016f (finan\u010dn\u00edch, da\u0148ov\u00fdch, pl\u00e1novac\u00edch apod.).<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">Sb\u00edrku souvzta\u017enosti lze zakoupit v ti\u0161t\u011bn\u00e9 podob\u011b za <strong>199 K\u010d<\/strong> a v elektronick\u00e9 podob\u011b za <strong>169 K\u010d<\/strong>.<\/p>\n<h2>Mzdov\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p dir=\"ltr\">P\u0159ehledn\u00e9 zpracov\u00e1n\u00ed, velk\u00e9 mno\u017estv\u00ed p\u0159\u00edklad\u016f, tabulek, p\u0159ehled\u016f a p\u0159edvypln\u011bn\u00fdch formul\u00e1\u0159\u016f nab\u00edz\u00ed publikace Mzdov\u00e9 \u00fa\u010detnictv\u00ed. Jedn\u00e1 se o <strong>nepostradatelnou pom\u016fcku<\/strong> pro v\u0161echny mzdov\u00e9 \u00fa\u010detn\u00ed, ekonomy, <a href=\"https:\/\/orangeacademy.cz\/kurzy-personalistiky\" target=\"_blank\" rel=\"noopener\">personalisty<\/a>, podnikatele a studenty. V publikaci najdete odpov\u011bdi na velk\u00e9 mno\u017estv\u00ed odborn\u00fdch ot\u00e1zek z oboru mzdov\u00e9 praxe. Publikace je ka\u017edoro\u010dn\u011b aktualizov\u00e1na k 1. 1. dan\u00e9ho roku v souladu s novelami z\u00e1kon\u016f. Mzdov\u00e9 \u00fa\u010detnictv\u00ed vysv\u011btluje:<\/p>\n<ul>\n<li>\n<p dir=\"ltr\">postup p\u0159i stanoven\u00ed jednotliv\u00fdch mzdov\u00fdch pln\u011bn\u00ed v\u010detn\u011b v\u0161ech n\u00e1hrad a p\u0159\u00edplatk\u016f podle z\u00e1kon\u00edku pr\u00e1ce,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">pr\u016fm\u011brn\u00fd v\u00fdd\u011blek<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">n\u00e1hrady za dovolenou<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">n\u00e1hrady za nemoc,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">v\u00fdpo\u010det d\u00e1vek nemocensk\u00e9ho a d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed,<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\">p\u0159\u00edklady t\u00fdkaj\u00edc\u00edch se eviden\u010dn\u00edch list\u016f d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed, podpory v nezam\u011bstnanosti i jednotliv\u00fdch d\u00e1vek st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory.<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">Publikaci Mzdov\u00e9 \u00fa\u010detnictv\u00ed lze zakoupit v ti\u0161t\u011bn\u00e9 podob\u011b za <strong>469 K\u010d<\/strong> i v elektronick\u00e9 podob\u011b za <strong>399 K\u010d<\/strong>.<\/p>\n<h2>\u00da\u010dtov\u00fd rozvrh<\/h2>\n<p dir=\"ltr\">Jako posledn\u00ed je dobr\u00e9 m\u00edt p\u0159i ruce \u00fa\u010dtov\u00fd rozvrh. Jedn\u00e1 se o centr\u00e1ln\u00ed \u010d\u00edseln\u00edk \u00fa\u010detnictv\u00ed, kter\u00fd obsahuje seznam v\u0161ech pou\u017e\u00edvan\u00fdch \u00fa\u010dt\u016f \u00fa\u010detnictv\u00ed a m\u00e1 z\u00e1sadn\u00ed vliv na cel\u00fd program. \u00da\u010detn\u00ed rozvrh vych\u00e1z\u00ed z \u00fa\u010dtov\u00e9 osnovy a p\u0159edstavuje <strong>seznam \u00fa\u010dtov\u00fdch t\u0159\u00edd a skupin<\/strong>, kter\u00e9 mus\u00ed \u00fa\u010detn\u00ed jednotka z po\u017eadavku <a href=\"https:\/\/orangeacademy.cz\/clanky\/zakon-o-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">Z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a> p\u0159i \u00fa\u010dtov\u00e1n\u00ed dodr\u017eet. Ka\u017ed\u00e1 \u00fa\u010detn\u00ed jednotka si sv\u016fj \u00fa\u010detn\u00ed rozvrh p\u0159ed zah\u00e1jen\u00edm pr\u00e1ce m\u016f\u017ee upravit dle individu\u00e1ln\u00edch pot\u0159eb \u2013 p\u0159idat analytick\u00e9 \u00fa\u010dty nebo smazat \u00fa\u010dty, kter\u00e9 nepou\u017e\u00edv\u00e1.<b><\/b><\/p>\n<p dir=\"ltr\">Jak\u00e9 jsou va\u0161e obl\u00edben\u00e9 publikace o \u00fa\u010detnictv\u00ed? Pod\u011blte se s ostatn\u00edmi a napi\u0161te sv\u00e9 tipy do koment\u00e1\u0159\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detnictv\u00ed je obor, kter\u00fd se neust\u00e1le vyv\u00edj\u00ed a v\u0161echny rychle m\u011bn\u00edc\u00ed se legislativy nelze nosit v hlav\u011b. Na trhu lze sehnat pom\u011brn\u011b velk\u00e9 mno\u017estv\u00ed odborn\u00e9 literatury, kter\u00e1 na tyto zm\u011bny v\u010das reaguje. V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch v\u00e1m p\u0159edstav\u00edme knihy o \u00fa\u010detnictv\u00ed, kter\u00e9 by m\u011bla m\u00edt ve sv\u00e9 knihovn\u011b ka\u017ed\u00e1 za\u010d\u00ednaj\u00edc\u00ed, ale i zku\u0161en\u00e1 \u00fa\u010detn\u00ed. Da\u0148ov\u00e9 z\u00e1kony [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":5256,"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":[300,17],"class_list":["post-5254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-dan","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Knihy o \u00fa\u010detnictv\u00ed, kter\u00e9 by m\u011bla m\u00edt ka\u017ed\u00e1 \u00fa\u010detn\u00ed<\/title>\n<meta name=\"description\" content=\"\u00da\u010detnictv\u00ed je obor, kter\u00fd se neust\u00e1le vyv\u00edj\u00ed a legislativa se \u010dasto m\u011bn\u00ed. A v\u0161e nelze nosit v hlav\u011b. 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