{"id":827,"date":"2019-09-13T08:00:07","date_gmt":"2019-09-13T06:00:07","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=827"},"modified":"2019-11-22T12:55:41","modified_gmt":"2019-11-22T11:55:41","slug":"co-je-ucetnictvi-zakladni-pojmy","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/co-je-ucetnictvi-zakladni-pojmy\/","title":{"rendered":"Co je \u00fa\u010detnictv\u00ed? Z\u00e1kladn\u00ed pojmy&#8230;"},"content":{"rendered":"<p><strong>\u00da\u010detnictv\u00ed poskytuje informace o finan\u010dn\u00ed situaci, hospod\u00e1\u0159sk\u00e9m v\u00fdsledku, stavu a pohybu hospod\u00e1\u0159sk\u00fdch prost\u0159edk\u016f organizace za ur\u010dit\u00e9 \u010dasov\u00e9 obdob\u00ed. \u00da\u010detn\u00ed informace se zpracov\u00e1vaj\u00ed v r\u00e1mci pr\u00e1vn\u011b vymezen\u00e9ho a organiza\u010dn\u011b uzav\u0159en\u00e9ho celku, kter\u00fd se naz\u00fdv\u00e1 \u00fa\u010detn\u00ed jednotka. \u00da\u010detn\u00ed jednotky jsou vymezeny v z\u00e1kon\u011b o \u00fa\u010detnictv\u00ed.<\/strong><\/p>\n<h2>Pro koho jsou d\u016fle\u017eit\u00e9 v\u00fdsledky \u00fa\u010detnictv\u00ed?<\/h2>\n<p>K intern\u00edm u\u017eivatel\u016fm, kte\u0159\u00ed pot\u0159ebuj\u00ed informace o \u00fa\u010detnictv\u00ed, tedy hospoda\u0159en\u00ed dan\u00e9 organizace \u010di firmy pat\u0159\u00ed: mana\u017ee\u0159i, vlastn\u00edci a zam\u011bstnanci spole\u010dnosti. Ka\u017ed\u00e1 skupina m\u00e1 p\u0159itom jin\u00fd d\u016fvod z\u00e1jmu o \u00fa\u010detn\u00ed informace.<br \/>\nVlastn\u00edci na z\u00e1klad\u011b \u00fa\u010detn\u00edch informac\u00ed posuzuj\u00ed, jak se zhodnocuje jejich vlo\u017een\u00fd kapit\u00e1l a podle toho se rozhoduj\u00ed, jestli sv\u00e9 prost\u0159edky nechaj\u00ed ve firm\u011b nebo budou investovat jinam. <\/p>\n<p>Zam\u011bstnanci usuzuj\u00ed z \u00fa\u010detn\u00edch informac\u00ed, jakou maj\u00ed dal\u0161\u00ed perspektivu ve firm\u011b, jak\u00fd se d\u00e1 o\u010dek\u00e1vat dal\u0161\u00ed v\u00fdvoj mezd, p\u0159\u00edpadn\u011b jejich vypl\u00e1cen\u00ed.<br \/>\nK extern\u00edm u\u017eivatel\u016fm pat\u0159\u00ed v\u011b\u0159itel\u00e9, odb\u011bratel\u00e9, konkuren\u010dn\u00ed podniky, vl\u00e1dn\u00ed org\u00e1ny pro \u00fa\u010dely \u0159\u00edzen\u00ed finan\u010dn\u00ed a da\u0148ov\u00e9 politiky st\u00e1tu a ve\u0159ejnost.<\/p>\n<h2>\u00da\u010detnictv\u00ed slou\u017e\u00ed i k dal\u0161\u00edm \u00fa\u010del\u016fm<\/h2>\n<p>Mezi n\u011b pat\u0159\u00ed nap\u0159. funkce registra\u010dn\u00ed p\u0159i veden\u00ed soustavn\u00fdch z\u00e1pis\u016f o podnikov\u00fdch jevech, je <strong>d\u016fkazn\u00edm prost\u0159edkem<\/strong> p\u0159i veden\u00ed spor\u016f, zejm\u00e9na p\u0159i ochran\u011b a uzn\u00e1n\u00ed pr\u00e1v ve vztahu dlu\u017en\u00edk a v\u011b\u0159itel, je z\u00e1kladn\u00edm n\u00e1strojem p\u0159i <strong>vym\u011b\u0159en\u00ed da\u0148ov\u00fdch povinnost\u00ed<\/strong> a hod\u00ed se pro <strong>\u0159\u00edzen\u00ed podniku<\/strong>, kde lze z \u00fa\u010detnictv\u00ed vyhodnocovat kontrolu stavu majetku a hospoda\u0159en\u00ed. V \u010cesk\u00e9 republice je nutn\u00e9 v\u00e9st \u00fa\u010detnictv\u00ed ze z\u00e1kona v \u010desk\u00e9 m\u011bn\u011b a \u010desk\u00e9m jazyce.<\/p>\n<p>U n\u00e1s existuj\u00ed dv\u011b \u00fa\u010detn\u00ed soustavy, a to da\u0148ov\u00e1 evidence a \u00fa\u010detnictv\u00ed, mo\u017en\u00e1 zn\u00e1te sp\u00ed\u0161e pod n\u00e1zev podvojn\u00e9 \u00fa\u010detnictv\u00ed.<\/p>\n<p>Rovn\u011b\u017e m\u00e1me v \u010cesk\u00e9 republice 2 typy \u00fa\u010detnictv\u00ed, a to finan\u010dn\u00ed \u00fa\u010detnictv\u00ed a mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed.<br \/>\n&nbsp;<br \/>\n<iframe loading=\"lazy\" title=\"Z\u00e1klady \u00fa\u010detnictv\u00ed 1. d\u00edl | Jak nejl\u00e9pe v\u00e9st \u00fa\u010detnictv\u00ed? | Orange Academy\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/0ZIf3UlqifU?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><br \/>\n&nbsp;<br \/>\n<iframe loading=\"lazy\" title=\"Z\u00e1klady \u00fa\u010detnictv\u00ed 2. d\u00edl | \u00da\u010detn\u00ed jednotka a \u00fa\u010detn\u00ed obdob\u00ed | Orange Academy\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/ljFIuvD2gNo?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><br \/>\n&nbsp;<\/p>\n<p>P\u0159ipravili jsme pro v\u00e1s i dal\u0161\u00ed videa, kde si podrobn\u011bji vysv\u011btl\u00edme pojmy, jako jsou \u00fa\u010detn\u00ed jednotka, \u00fa\u010detn\u00ed obdob\u00ed a \u00fa\u010detn\u00ed doklady. Tak\u00e9 spolu projdeme aktiva, pasiva a rozvahu.<\/p>\n<p>Pokud se v\u00e1m video l\u00edbilo a nechcete p\u0159ij\u00edt o dal\u0161\u00ed d\u00edly z oblasti <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\">\u00fa\u010detnictv\u00ed<\/a>, odeb\u00edrejte n\u00e1\u0161 kan\u00e1l Orange Academy <a href=\"https:\/\/bit.ly\/2OuKY7O\">https:\/\/bit.ly\/2OuKY7O<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detnictv\u00ed poskytuje informace o finan\u010dn\u00ed situaci, hospod\u00e1\u0159sk\u00e9m v\u00fdsledku, stavu a pohybu hospod\u00e1\u0159sk\u00fdch prost\u0159edk\u016f organizace za ur\u010dit\u00e9 \u010dasov\u00e9 obdob\u00ed. \u00da\u010detn\u00ed informace se zpracov\u00e1vaj\u00ed v r\u00e1mci pr\u00e1vn\u011b vymezen\u00e9ho a organiza\u010dn\u011b uzav\u0159en\u00e9ho celku, kter\u00fd se naz\u00fdv\u00e1 \u00fa\u010detn\u00ed jednotka. \u00da\u010detn\u00ed jednotky jsou vymezeny v z\u00e1kon\u011b o \u00fa\u010detnictv\u00ed. Pro koho jsou d\u016fle\u017eit\u00e9 v\u00fdsledky \u00fa\u010detnictv\u00ed? K intern\u00edm u\u017eivatel\u016fm, kte\u0159\u00ed pot\u0159ebuj\u00ed informace [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":835,"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":[32,36,8],"class_list":["post-827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-rekvalifikace","tag-vzdelavaci-kurzy","tag-vzdelavani"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co je \u00fa\u010detnictv\u00ed? Z\u00e1kladn\u00ed pojmy...<\/title>\n<meta name=\"description\" content=\"Co je \u00fa\u010detnictv\u00ed? 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D\u00edky n\u011bmu m\u00e1me p\u0159ehled o finan\u010dn\u00ed situaci, hospod\u00e1\u0159sk\u00e9m v\u00fdsledku, stavu a pohybu hospod\u00e1\u0159sk\u00fdch prost\u0159edk\u016f organizace za ur\u010dit\u00fd \u010das.","og_url":"https:\/\/orangeacademy.cz\/clanky\/co-je-ucetnictvi-zakladni-pojmy\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2019-09-13T06:00:07+00:00","article_modified_time":"2019-11-22T11:55:41+00:00","og_image":[{"width":1344,"height":893,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/09\/bookkeeping-615384_1920.jpg","type":"image\/jpeg"}],"author":"Zuzana Kl\u00edmov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Zuzana Kl\u00edmov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"2 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/co-je-ucetnictvi-zakladni-pojmy\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/co-je-ucetnictvi-zakladni-pojmy\/"},"author":{"name":"Zuzana Kl\u00edmov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/481055e8147552df844d61515e604290"},"headline":"Co je \u00fa\u010detnictv\u00ed? 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