{"id":9385,"date":"2024-06-28T08:11:32","date_gmt":"2024-06-28T06:11:32","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=9385"},"modified":"2024-05-05T06:15:40","modified_gmt":"2024-05-05T04:15:40","slug":"druhy-ucetnictvi","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/","title":{"rendered":"Jak\u00e9 jsou druhy \u00fa\u010detnictv\u00ed? Jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?"},"content":{"rendered":"<p><b>\u00da\u010detnictv\u00ed je z\u00e1kladn\u00edm n\u00e1strojem pro sledov\u00e1n\u00ed finan\u010dn\u00edch transakc\u00ed v r\u00e1mci podnikatelsk\u00e9 \u010dinnosti. Jednotliv\u00e9 druhy \u00fa\u010detnictv\u00ed se li\u0161\u00ed podle sv\u00fdch funkc\u00ed. V tomto \u010dl\u00e1nku se pod\u00edv\u00e1me na p\u011bt hlavn\u00edch druh\u016f \u00fa\u010detnictv\u00ed. V\u00edte, jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?<\/b><\/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-69e0ca12f3b8d\" 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-69e0ca12f3b8d\"  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\/druhy-ucetnictvi\/#Zakon_o_ucetnictvi\" >Z\u00e1kon o \u00fa\u010detnictv\u00ed<\/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\/druhy-ucetnictvi\/#Manazerske_ucetnictvi\" >Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#Financni_ucetnictvi\" >Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#Ucetnictvi\" >\u00da\u010detnictv\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#Danova_evidence\" >Da\u0148ov\u00e1 evidence<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Zakon_o_ucetnictvi\"><\/span><span style=\"font-weight: 400;\">Z\u00e1kon o \u00fa\u010detnictv\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed<\/a><span style=\"font-weight: 400;\">, stanovuje rozsah a zp\u016fsob veden\u00ed \u00fa\u010detnictv\u00ed, po\u017eadavky na jeho pr\u016fkaznost a podm\u00ednky p\u0159ed\u00e1v\u00e1n\u00ed \u00fa\u010detn\u00edch z\u00e1znam\u016f pro pot\u0159eby st\u00e1tu. Tento z\u00e1kon jasn\u011b definuje \u00fa\u010detn\u00ed jednotky, kter\u00fdmi mohou b\u00fdt pr\u00e1vnick\u00e9 osoby, organiza\u010dn\u00ed slo\u017eky st\u00e1tu, fyzick\u00e9 osoby a dal\u0161\u00ed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Manazerske_ucetnictvi\"><\/span><span style=\"font-weight: 400;\">Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed je <strong>intern\u00ed \u00fa\u010detn\u00ed syst\u00e9m,<\/strong> kter\u00fd poskytuje informace pro pot\u0159eby \u0159\u00edzen\u00ed a rozhodov\u00e1n\u00ed mana\u017eer\u016f. Hlavn\u00edm \u00fakolem <a href=\"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/\" target=\"_blank\" rel=\"noopener\">mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed<\/a> je poskytnut\u00ed informac\u00ed pro intern\u00ed rozhodov\u00e1n\u00ed, pl\u00e1nov\u00e1n\u00ed a kontrolu. Informace z mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed pom\u00e1haj\u00ed mana\u017eer\u016fm optimalizovat v\u00fdkonnost firmy a dosahovat strategick\u00fdch c\u00edl\u016f. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed zahrnuje nejen finan\u010dn\u00ed data, ale i mno\u017estv\u00ed nefinan\u010dn\u00edch informac\u00ed, jako jsou \u00fadaje o produktivit\u011b, kvalit\u011b a tr\u017en\u00edch pod\u00edlech. Sleduje n\u00e1klady, v\u00fdnosy, zisky a dal\u0161\u00ed ekonomick\u00e9 ukazatele na detailn\u00ed \u00farovni. <\/span><span style=\"font-weight: 400;\">Informace se vyu\u017e\u00edvaj\u00ed pro r\u016fzn\u00e9 \u00fa\u010dely, jako je<strong> stanoven\u00ed cen, rozpo\u010dtu a hodnocen\u00ed v\u00fdkonnosti.<\/strong> Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed tak\u00e9 podporuje rozhodov\u00e1n\u00ed o tom, co vyr\u00e1b\u011bt, kam investovat a jak\u00e9 strategie zvolit pro lep\u0161\u00ed hospoda\u0159en\u00ed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Financni_ucetnictvi\"><\/span><span style=\"font-weight: 400;\">Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed je sou\u010d\u00e1st\u00ed mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed. Jeho hlavn\u00ed funkc\u00ed je p\u0159\u00edprava finan\u010dn\u00edch v\u00fdkaz\u016f, kter\u00e9 zahrnuj\u00ed <strong>\u00fa\u010detn\u00ed z\u00e1v\u011brku, rozvahu a v\u00fdkaz cash flow.<\/strong> Poskytuje p\u0159esn\u00e9 a aktu\u00e1ln\u00ed informace o finan\u010dn\u00edm stavu spole\u010dnosti, co\u017e je u\u017eite\u010dn\u00e9 pro akcion\u00e1\u0159e, v\u011b\u0159itele a investory.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">\u00da\u010del a v\u00fdstup<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed slou\u017e\u00ed k <\/span><b>extern\u00edmu reportov\u00e1n\u00ed<\/b><span style=\"font-weight: 400;\"> a poskytuje informace <\/span><b>extern\u00edm subjekt\u016fm<\/b><span style=\"font-weight: 400;\">, jako jsou investo\u0159i, v\u011b\u0159itel\u00e9 a z\u00e1kazn\u00edci. V\u00fdstup z finan\u010dn\u00edho \u00fa\u010detnictv\u00ed se pod\u00e1v\u00e1 <\/span><b>jednou ro\u010dn\u011b<\/b><span style=\"font-weight: 400;\">. Informace jsou ve\u0159ejn\u011b dostupn\u00e9 ve <\/span><b>v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b<\/b><span style=\"font-weight: 400;\">, kterou je ka\u017ed\u00e1 firma povinna zve\u0159ejnit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed zahrnuje \u00fa\u010detn\u00ed z\u00e1pisy o <\/span><b>stavu a pohybu majetku<\/b><span style=\"font-weight: 400;\">, z\u00e1vazk\u016f, n\u00e1klad\u016f a v\u00fdnos\u016f. Informace jsou prezentov\u00e1ny ve <\/span><b>finan\u010dn\u00edch v\u00fdkazech<\/b><span style=\"font-weight: 400;\">, jako jsou <\/span><b>rozvaha<\/b><span style=\"font-weight: 400;\">, <\/span><b>v\u00fdkaz zisk\u016f a ztr\u00e1t<\/b><span style=\"font-weight: 400;\">\u00a0a dal\u0161\u00ed. Celkov\u011b lze \u0159\u00edci, \u017ee finan\u010dn\u00ed \u00fa\u010detnictv\u00ed je kl\u00ed\u010dov\u00e9 pro transparentnost a spr\u00e1vu finan\u010dn\u00edch informac\u00ed ve firm\u00e1ch.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-9388\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/druhy-ucetnictvi-1-930x620.jpeg\" alt=\"druhy \u00fa\u010detnictv\u00ed\" width=\"930\" height=\"620\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ucetnictvi\"><\/span><span style=\"font-weight: 400;\">\u00da\u010detnictv\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00da\u010detnictv\u00ed, d\u0159\u00edve podvojn\u00e9 \u00fa\u010detnictv\u00ed je z\u00e1kladn\u00edm syst\u00e9mem \u00fa\u010detn\u00edho z\u00e1znamu<\/span><span style=\"font-weight: 400;\">, kde se ka\u017ed\u00e1 transakce zaznamen\u00e1v\u00e1 na dvou r\u016fzn\u00fdch m\u00edstech \u00fa\u010detn\u00edho syst\u00e9mu, co\u017e zaji\u0161\u0165uje <strong>p\u0159esnost a kontrolu nad finan\u010dn\u00edmi operacemi.<\/strong> Ka\u017ed\u00e1 polo\u017eka je zaznamen\u00e1na jako <\/span><b>\u201cM\u00e1 d\u00e1ti\u201d<\/b><span style=\"font-weight: 400;\"> na jedn\u00e9 stran\u011b a jako <\/span><b>\u201cDal\u201d<\/b><span style=\"font-weight: 400;\"> na druh\u00e9 stran\u011b. V\u00e9st \u00fa<\/span><span style=\"font-weight: 400;\">\u010detnictv\u00ed je povinn\u00e9 pro pr\u00e1vnick\u00e9 osoby, jako jsou spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm a akciov\u00e9 spole\u010dnosti. <\/span><span style=\"font-weight: 400;\">Fyzick\u00e9 osoby a OSV\u010c jsou povinny v\u00e9st \u00fa\u010detnictv\u00ed, pokud jejich obrat <strong>p\u0159es\u00e1hl 25 milion\u016f K\u010d za p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Principem \u00fa\u010detnictv\u00ed je, \u017ee ka\u017ed\u00e1 transakce m\u00e1 dv\u011b strany. Tento syst\u00e9m umo\u017e\u0148uje firm\u00e1m sledovat a spravovat jejich finan\u010dn\u00ed zdroje, z\u00e1vazky a majetek s vysokou \u00farovn\u00ed detailu a p\u0159esnosti. \u00da\u010detnictv\u00ed poskytuje komplexn\u00ed pohled na finan\u010dn\u00ed stav firmy a je z\u00e1kladem pro <a href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-vykazy\/\" target=\"_blank\" rel=\"noopener\">p\u0159\u00edpravu finan\u010dn\u00edch v\u00fdkaz\u016f.<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\"> Umo\u017e\u0148uje lep\u0161\u00ed kontrolu nad finan\u010dn\u00edmi prost\u0159edky a pom\u00e1h\u00e1 p\u0159i anal\u00fdze finan\u010dn\u00edho zdrav\u00ed firmy. \u00da\u010detnictv\u00ed je tedy kl\u00ed\u010dov\u00fdm n\u00e1strojem pro finan\u010dn\u00ed \u0159\u00edzen\u00ed a pl\u00e1nov\u00e1n\u00ed ve firm\u011b a to jak pro mal\u00e9, tak pro velk\u00e9 organizace. Jeho <strong>p\u0159esnost a spolehlivost jsou d\u016fle\u017eit\u00e9 pro zaji\u0161t\u011bn\u00ed transparentnosti a dodr\u017eov\u00e1n\u00ed \u00fa\u010detn\u00edch standard\u016f.<\/strong><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/span><\/h3>\n<div id=\"cib-chat-main\" class=\"main\" role=\"application\">\n<div class=\"message\">\n<div class=\"content\" aria-label=\"Odesl\u00e1no Copilot: Term\u00edn &quot;jednoduch\u00e9 \u00fa\u010detnictv\u00ed&quot; m\u016f\u017ee b\u00fdt matouc\u00ed. A\u010dkoli byl nahrazen v\u00fdrazem &quot;da\u0148ov\u00e1 evidence&quot;, v praxi se st\u00e1le \u010dasto setk\u00e1v\u00e1me s jeho pou\u017e\u00edv\u00e1n\u00edm. Av\u0161ak, nen\u00ed to synonymum. &lt;div class=\">\n<div class=\"ac-textBlock\">\n<p>Term\u00edn jednoduch\u00e9 \u00fa\u010detnictv\u00ed m\u016f\u017ee b\u00fdt matouc\u00ed. A\u010dkoli byl nahrazen v\u00fdrazem da\u0148ov\u00e1 evidence, v praxi se st\u00e1le \u010dasto setk\u00e1v\u00e1me s jeho pou\u017e\u00edv\u00e1n\u00edm a nen\u00ed to synonymum. Vztahuje se na metodu \u00fa\u010dtov\u00e1n\u00ed, kter\u00e1 je vyhrazena pro <strong>neziskov\u00e9 subjekty jako jsou odborov\u00e9 organizace, n\u00e1bo\u017eensk\u00e9 instituce a registrovan\u00e9 spolky.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><span style=\"font-weight: 400;\">Jednoduch\u00e9 \u00fa\u010detnictv\u00ed zachycuje \u00fa\u010detn\u00ed p\u0159\u00edpady <strong>pouze na jednom \u00fa\u010dtu.<\/strong> Jeho c\u00edlem je pod\u00e1n\u00ed p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch, o majetku a pohybu hospod\u00e1\u0159sk\u00fdch prost\u0159edk\u016f. <\/span><span style=\"font-weight: 400;\">Tento syst\u00e9m je zalo\u017een\u00fd na pen\u011b\u017en\u00ed b\u00e1zi, co\u017e znamen\u00e1, \u017ee se <strong>sleduj\u00ed v\u00fddaje a p\u0159\u00edjmy, nikoli v\u00fdnosy a n\u00e1klady.<\/strong><\/span><\/p>\n<p><strong>Kdo m\u016f\u017ee v\u00e9st jednoduch\u00e9 \u00fa\u010detnictv\u00ed?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Jednoduch\u00e9 \u00fa\u010detnictv\u00ed mohou v\u00e9st spolky, odborov\u00e9 organizace, organizace zam\u011bstnavatel\u016f, c\u00edrkve, honebn\u00ed spole\u010denstva a dal\u0161\u00ed neziskov\u00e9 organizace. <\/span><span style=\"font-weight: 400;\">Tyto subjekty nesm\u00ed b\u00fdt pl\u00e1tci DPH, jejich celkov\u00e9 p\u0159\u00edjmy za posledn\u00ed uzav\u0159en\u00e9 \u00fa\u010detn\u00ed obdob\u00ed <strong>nesm\u011bj\u00ed p\u0159es\u00e1hnout 3 miliony K\u010d<\/strong> a hodnota jejich majetku nesm\u00ed p\u0159es\u00e1hnout 3 miliony K\u010d.<\/span><\/p>\n<p><strong>Veden\u00ed jednoduch\u00e9ho \u00fa\u010detnictv\u00ed:<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Mezi z\u00e1kladn\u00ed \u00fa\u010detn\u00ed knihy pat\u0159\u00ed pen\u011b\u017en\u00ed den\u00edk, kde se zaznamen\u00e1vaj\u00ed p\u0159\u00edjmy a v\u00fddaje financ\u00ed na \u00fa\u010dtu i v pokladn\u011b.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Vede se tak\u00e9 kniha pohled\u00e1vek a z\u00e1vazk\u016f, kde se zapisuje, kdo kolik dlu\u017e\u00ed a kolik je dlu\u017eno.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Dal\u0161\u00ed pomocn\u00e9 knihy, jako jsou kniha z\u00e1sob, kniha dlouhodob\u00e9ho majetku, kniha cenin, mzdov\u00e9 listy a invent\u00e1rn\u00ed knihy, se vyu\u017e\u00edvaj\u00ed podle pot\u0159eby.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Na konci \u00fa\u010detn\u00edho roku je nutn\u00e9 sestavit <strong>p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch<\/strong> a p\u0159ehled o majetku a z\u00e1vazc\u00edch.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Jednoduch\u00e9 \u00fa\u010detnictv\u00ed je tedy vhodn\u00e9 pro men\u0161\u00ed subjekty, kter\u00e9 nepot\u0159ebuj\u00ed slo\u017eit\u00fd syst\u00e9m podvojn\u00e9ho \u00fa\u010detnictv\u00ed a preferuj\u00ed snadn\u011bj\u0161\u00ed a <strong>m\u00e9n\u011b administrativn\u011b n\u00e1ro\u010dn\u00fd zp\u016fsob veden\u00ed \u00fa\u010detn\u00edch z\u00e1znam\u016f.<\/strong><\/span><\/p>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Danova_evidence\"><\/span><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 evidence<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 evidence je <strong>syst\u00e9m, kter\u00fd je ur\u010den\u00fd pro podnikaj\u00edc\u00ed fyzick\u00e9 osoby, kter\u00e9 nemaj\u00ed povinnost v\u00e9st \u00fa\u010detnictv\u00ed. <\/strong><\/span><span style=\"font-weight: 400;\">Da\u0148ovou evidenci nelze pova\u017eovat za skute\u010dn\u00e9 \u00fa\u010detnictv\u00ed, proto\u017ee nespl\u0148uje n\u00e1roky v\u0161eobecn\u011b kladen\u00e9 na \u00fa\u010detnictv\u00ed. Pro veden\u00ed pouze da\u0148ov\u00e9 evidence je nutn\u00e9 splnit z\u00e1konem dan\u00e9 podm\u00ednky.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Zde jsou n\u011bkter\u00e9 d\u016fle\u017eit\u00e9 informace:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Hlavn\u00edm \u00fakolem da\u0148ov\u00e9 evidence je stanoven\u00ed z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f. N\u00e1sledn\u011b dojde i k v\u00fdpo\u010dtu v\u00fd\u0161e dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Da\u0148ovou evidenci vedou v\u0161echny fyzick\u00e9 osoby, kter\u00e9 nejsou \u00fa\u010detn\u00ed jednotkou a nejsou tedy uvedeny v \u00a7 1 odst. z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Je vhodn\u00e1 pro OSV\u010c a drobn\u00e9 podnikatele s ro\u010dn\u00edm obratem <strong>ni\u017e\u0161\u00edm ne\u017e 25 milion\u016f korun.<\/strong><\/span><\/li>\n<li><span style=\"font-weight: 400;\">Obsahuje \u00fadaje o p\u0159\u00edjmech a v\u00fddaj\u00edch, majetku, pohled\u00e1vk\u00e1ch a z\u00e1vazc\u00edch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pro pl\u00e1tce DPH mus\u00ed b\u00fdt evidence p\u0159izp\u016fsobena tak, aby vyhov\u011bla z\u00e1konu o dani z p\u0159idan\u00e9 hodnoty.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Z\u00e1kon upravuje pouze obsah da\u0148ov\u00e9 evidence, jej\u00ed forma \u010di zp\u016fsob veden\u00ed <strong>nejsou striktn\u011b stanoveny.<\/strong><\/span><\/li>\n<li><span style=\"font-weight: 400;\">Podnikatel si m\u016f\u017ee zvolit formu veden\u00ed da\u0148ov\u00e9 evidence dle sv\u00fdch pot\u0159eb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 evidence je zjednodu\u0161en\u00fd \u00fa\u010detn\u00ed syst\u00e9m, kter\u00fd zcela vyhovuje pot\u0159eb\u00e1m mal\u00fdch podnikatel\u016f a OSV\u010c, kte\u0159\u00ed nepot\u0159ebuj\u00ed slo\u017eit\u00fd syst\u00e9m \u00fa\u010detnictv\u00ed. Umo\u017e\u0148uje efektivn\u00ed spr\u00e1vu finan\u010dn\u00edch z\u00e1znam\u016f a usnad\u0148uje <a href=\"https:\/\/orangeacademy.cz\/clanky\/danovy-rad\/\" target=\"_blank\" rel=\"noopener\">proces v\u00fdpo\u010dtu dan\u011b.<\/a><\/span><\/p>\n<div id=\"cib-chat-main\" class=\"main\" role=\"application\">\n<div class=\"message\">\n<div class=\"content\" aria-label=\"Odesl\u00e1no Copilot: V z\u00e1v\u011bru lze \u0159\u00edci, \u017ee \u00fa\u010detnictv\u00ed je nezbytn\u00fdm n\u00e1strojem pro ka\u017edou organizaci, kter\u00e1 chce efektivn\u011b spravovat sv\u00e9 finan\u010dn\u00ed z\u00e1le\u017eitosti. A\u0165 u\u017e se jedn\u00e1 o podvojn\u00e9 \u00fa\u010detnictv\u00ed, kter\u00e9 je povinn\u00e9 pro v\u011bt\u0161\u00ed firmy a korporace, nebo o jednoduch\u00e9 \u00fa\u010detnictv\u00ed vhodn\u00e9 pro men\u0161\u00ed neziskov\u00e9 organizace, ka\u017ed\u00fd typ \u00fa\u010detnictv\u00ed hraje kl\u00ed\u010dovou roli v poskytov\u00e1n\u00ed p\u0159esn\u00fdch a transparentn\u00edch finan\u010dn\u00edch informac\u00ed. Zm\u011bny v Z\u00e1konu o \u00fa\u010detnictv\u00ed reflektuj\u00ed pot\u0159ebu adaptace na modern\u00ed ekonomick\u00e9 prost\u0159ed\u00ed a usiluj\u00ed o zjednodu\u0161en\u00ed a zp\u0159ehledn\u011bn\u00ed proces\u016f, co\u017e je v\u00fdhodn\u00e9 jak pro \u00fa\u010detn\u00ed jednotky, tak pro u\u017eivatele \u00fa\u010detn\u00edch v\u00fdkaz\u016f. S t\u00edmto pevn\u00fdm z\u00e1kladem a porozum\u011bn\u00edm r\u016fzn\u00fdch aspekt\u016f \u00fa\u010detnictv\u00ed mohou podnikatel\u00e9 a mana\u017ee\u0159i l\u00e9pe navigovat ve sv\u011bt\u011b financ\u00ed a dosahovat sv\u00fdch obchodn\u00edch c\u00edl\u016f.\">\n<div class=\"ac-container ac-adaptiveCard\">\n<div class=\"ac-textBlock\">\n<p>V z\u00e1v\u011bru lze \u0159\u00edci, \u017ee \u00fa\u010detnictv\u00ed je nezbytn\u00fdm n\u00e1strojem pro ka\u017edou firmu i samostatn\u00e9ho podnikatele. A\u0165 u\u017e se jedn\u00e1 o povinn\u00e9 \u00fa\u010detnictv\u00ed, kter\u00e9 je pro v\u011bt\u0161\u00ed firmy a korporace, nebo o jednoduch\u00e9 \u00fa\u010detnictv\u00ed vhodn\u00e9 pro men\u0161\u00ed neziskov\u00e9 organizace, <strong>ka\u017ed\u00fd typ \u00fa\u010detnictv\u00ed hraje kl\u00ed\u010dovou roli<\/strong> v poskytov\u00e1n\u00ed p\u0159esn\u00fdch a transparentn\u00edch finan\u010dn\u00edch informac\u00ed.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detnictv\u00ed je z\u00e1kladn\u00edm n\u00e1strojem pro sledov\u00e1n\u00ed finan\u010dn\u00edch transakc\u00ed v r\u00e1mci podnikatelsk\u00e9 \u010dinnosti. Jednotliv\u00e9 druhy \u00fa\u010detnictv\u00ed se li\u0161\u00ed podle sv\u00fdch funkc\u00ed. V tomto \u010dl\u00e1nku se pod\u00edv\u00e1me na p\u011bt hlavn\u00edch druh\u016f \u00fa\u010detnictv\u00ed. V\u00edte, jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy? Z\u00e1kon o \u00fa\u010detnictv\u00ed Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, stanovuje rozsah a zp\u016fsob veden\u00ed \u00fa\u010detnictv\u00ed, po\u017eadavky na jeho pr\u016fkaznost [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":9389,"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":[330,20,14],"tags":[166,310,54,46,17,8,25],"class_list":["post-9385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-prace-a-kariera","category-ucetnictvi-a-dane","tag-finance","tag-penize","tag-podnikani","tag-prace","tag-ucetnictvi","tag-vzdelavani","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak\u00e9 jsou druhy \u00fa\u010detnictv\u00ed? Jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?<\/title>\n<meta name=\"description\" content=\"Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ukazuje zp\u016fsob veden\u00ed \u00fa\u010detnictv\u00ed. Existuje n\u011bkolik druh\u016f \u00fa\u010detnictv\u00ed, kter\u00e9 se li\u0161\u00ed podle sv\u00fdch funkc\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\/druhy-ucetnictvi\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jak\u00e9 jsou druhy \u00fa\u010detnictv\u00ed? Jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?\" \/>\n<meta property=\"og:description\" content=\"Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ukazuje zp\u016fsob veden\u00ed \u00fa\u010detnictv\u00ed. Existuje n\u011bkolik druh\u016f \u00fa\u010detnictv\u00ed, kter\u00e9 se li\u0161\u00ed podle sv\u00fdch funkc\u00ed.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Orange Academy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/OrangeAcademy.sro\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-28T06:11:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/druhy-ucetnictvi-2-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1709\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tereza Mal\u00edkov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tereza Mal\u00edkov\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Jak\u00e9 jsou druhy \u00fa\u010detnictv\u00ed? Jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?","description":"Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ukazuje zp\u016fsob veden\u00ed \u00fa\u010detnictv\u00ed. Existuje n\u011bkolik druh\u016f \u00fa\u010detnictv\u00ed, kter\u00e9 se li\u0161\u00ed podle sv\u00fdch funkc\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\/druhy-ucetnictvi\/","og_locale":"cs_CZ","og_type":"article","og_title":"Jak\u00e9 jsou druhy \u00fa\u010detnictv\u00ed? Jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?","og_description":"Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ukazuje zp\u016fsob veden\u00ed \u00fa\u010detnictv\u00ed. Existuje n\u011bkolik druh\u016f \u00fa\u010detnictv\u00ed, kter\u00e9 se li\u0161\u00ed podle sv\u00fdch funkc\u00ed.","og_url":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2024-06-28T06:11:32+00:00","og_image":[{"width":2560,"height":1709,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/druhy-ucetnictvi-2-scaled.jpeg","type":"image\/jpeg"}],"author":"Tereza Mal\u00edkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Tereza Mal\u00edkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"6 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/"},"author":{"name":"Tereza Mal\u00edkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"headline":"Jak\u00e9 jsou druhy \u00fa\u010detnictv\u00ed? Jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?","datePublished":"2024-06-28T06:11:32+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/"},"wordCount":1343,"commentCount":0,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/druhy-ucetnictvi-2-scaled.jpeg","keywords":["Finance","pen\u00edze","Podnik\u00e1n\u00ed","Pr\u00e1ce","\u00da\u010detnictv\u00ed","Vzd\u011bl\u00e1v\u00e1n\u00ed","Z\u00e1kony"],"articleSection":["Podnik\u00e1n\u00ed","Pr\u00e1ce a kari\u00e9ra","\u00da\u010detnictv\u00ed a dan\u011b"],"inLanguage":"cs","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/","url":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/","name":"Jak\u00e9 jsou druhy \u00fa\u010detnictv\u00ed? Jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#primaryimage"},"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/druhy-ucetnictvi-2-scaled.jpeg","datePublished":"2024-06-28T06:11:32+00:00","author":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"description":"Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ukazuje zp\u016fsob veden\u00ed \u00fa\u010detnictv\u00ed. Existuje n\u011bkolik druh\u016f \u00fa\u010detnictv\u00ed, kter\u00e9 se li\u0161\u00ed podle sv\u00fdch funkc\u00ed.","breadcrumb":{"@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#primaryimage","url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/druhy-ucetnictvi-2-scaled.jpeg","contentUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/04\/druhy-ucetnictvi-2-scaled.jpeg","width":2560,"height":1709,"caption":"druhy \u00fa\u010detnictv\u00ed"},{"@type":"BreadcrumbList","@id":"https:\/\/orangeacademy.cz\/clanky\/druhy-ucetnictvi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/orangeacademy.cz\/clanky\/"},{"@type":"ListItem","position":2,"name":"Jak\u00e9 jsou druhy \u00fa\u010detnictv\u00ed? Jak\u00e9 \u00fa\u010detnictv\u00ed si vedete vy?"}]},{"@type":"WebSite","@id":"https:\/\/orangeacademy.cz\/clanky\/#website","url":"https:\/\/orangeacademy.cz\/clanky\/","name":"Blog Orange Academy","description":"Kurzy, rekvalifikace, lep\u0161\u00ed pr\u00e1ce i \u017eivot","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/orangeacademy.cz\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e","name":"Tereza Mal\u00edkov\u00e1","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","caption":"Tereza Mal\u00edkov\u00e1"},"url":"https:\/\/orangeacademy.cz\/clanky\/author\/drbohlavova\/"}]}},"_links":{"self":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/9385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/comments?post=9385"}],"version-history":[{"count":8,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/9385\/revisions"}],"predecessor-version":[{"id":9407,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/9385\/revisions\/9407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media\/9389"}],"wp:attachment":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media?parent=9385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/categories?post=9385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/tags?post=9385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}