{"id":316,"date":"2016-07-25T14:14:48","date_gmt":"2016-07-25T12:14:48","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=316"},"modified":"2016-07-25T14:14:48","modified_gmt":"2016-07-25T12:14:48","slug":"kontrola-a-spravnost-vedenia-pokladnicnej-evidencie-firmy","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/kontrola-a-spravnost-vedenia-pokladnicnej-evidencie-firmy\/","title":{"rendered":"Kontrola a spr\u00e1vnos\u0165 vedenia pokladni\u010dnej evidencie firmy"},"content":{"rendered":"

Kontrola a\u00a0spr\u00e1vnos\u0165 vedenia pokladni\u010dnej evidencie firmy <\/strong><\/p>\n

Oper\u00e1cie s\u00a0hotovos\u0165ou patria k\u00a0rutine pri podnikan\u00ed a\u00a0preto je potrebn\u00e9 ich spr\u00e1vne zaznamena\u0165. Hotovos\u0165ou plat\u00edme za slu\u017eby a\u00a0tovar, napr. na po\u0161te, v\u00a0obchode, v\u00a0re\u0161taur\u00e1cii a\u00a0pod. Pod\u013ea slovenskej legislat\u00edvy maj\u00fa podnikatelia na v\u00fdber dve s\u00fastavy vedenia \u00fa\u010dtovn\u00edctva , a\u00a0to jednoduch\u00e9 a\u00a0podvojn\u00e9, ktor\u00e9 maj\u00fa r\u00f4zne po\u017eiadavky na \u00fa\u010dtovn\u00e9 z\u00e1pisy a\u00a0knihy. Hlavn\u00fdm rozdielom s\u00fa \u00fa\u010dtovn\u00e9 knihy, pod\u013ea z\u00e1kona \u010d. 431\/2002 Z.z. o\u00a0\u00fa\u010dtovn\u00edctve v\u00a0znen\u00ed neskor\u0161\u00edch predpisov s\u00fa podnikatelia \u00fa\u010dtuj\u00faci v\u00a0s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva povinn\u00fd vies\u0165 \u00fa\u010dtovn\u00fd denn\u00edk a\u00a0hlavn\u00fa knihu. Musia tu by\u0165 za\u00fa\u010dtovan\u00e9 v\u0161etky \u00fa\u010dtovn\u00e9 pr\u00edpady a\u00a0odli\u0161uj\u00fa sa \u0161trukt\u00farou. V\u00a0denn\u00edku sa \u00fa\u010dtuj\u00fa chronologicky a\u00a0v\u00a0hlavnej knihe s\u00fa usporiadan\u00e9 z\u00a0vecn\u00e9ho h\u013eadiska systematicky na jednotliv\u00fdch syntetick\u00fdch a\u00a0analytick\u00fdch \u00fa\u010dtoch \u00fa\u010dtovej osnovy. Vyu\u017eit\u00edm \u00fadajov z\u00a0hlavnej knihy vie \u00fa\u010dtovn\u00e1 jednotka z\u00edska\u0165 inform\u00e1cie ja o\u00a0stave hotovosti v\u00a0pokladniciach. Legislat\u00edva neuklad\u00e1 povinnos\u0165 vies\u0165 pokladni\u010dn\u00fa knihu v\u00a0s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva, stav a\u00a0pohyby hotovosti sa \u00fa\u010dtuj\u00fa na \u00fa\u010dte 211 \u2013 Pokladnica. V\u00a0s\u00fastave jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva je pokladni\u010dn\u00e1 kniha samostatnou \u00fa\u010dtovnou knihou , patr\u00ed k\u00a0pomocn\u00fdch knih\u00e1m a\u00a0zabezpe\u010duje preuk\u00e1zate\u013en\u00e9 vedenie \u00fa\u010dtovn\u00edctva v\u00a0hotovosti. Vies\u0165 pokladni\u010dn\u00fa knihu ako jednu z\u00a0pomocn\u00fdch \u00fa\u010dtovn\u00fdch kn\u00edh uklad\u00e1 z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve v\u00a0pr\u00edpade, ak je to pre \u00fa\u010dtovn\u00fa jednotku potrebn\u00e9. Obsah a\u00a0sp\u00f4sob vedenia pokladni\u010dnej knihy bli\u017e\u0161ie upravuj\u00fa postupy \u00fa\u010dtovania v\u00a0s\u00fastave jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva. Pod\u013ea z\u00e1kona \u010d. 289\/2008 Z. z. o\u00a0pou\u017e\u00edvan\u00ed elektronickej registra\u010dnej pokladnici v\u00a0znen\u00ed neskor\u0161\u00edch predpisov s\u00fa podnikatelia povinn\u00fd vies\u0165 knihu registra\u010dnej pokladnice. Pokladni\u010dn\u00e1 kniha a\u00a0kniha registra\u010dnej pokladnice s\u00fa dve r\u00f4zne knihy s\u00a0r\u00f4znou n\u00e1pl\u0148ou. V\u00a0pokladni\u010dnej knihe sa \u00fa\u010dtuje stav a\u00a0pohyby pe\u0148a\u017en\u00fdch prostriedkov v\u00a0hotovosti , \u0161ekov prijat\u00fdch\u00a0 namiesto hotovosti ( stravn\u00e9 l\u00edstky prij\u00edman\u00e9 v\u00a0re\u0161taur\u00e1ci\u00e1ch) v\u00a0nadv\u00e4znosti na fyzick\u00fd stav pe\u0148a\u017en\u00fdch prostriedkov v\u00a0hotovosti. Na za\u010diatku \u00fa\u010dtovn\u00e9ho obdobia sa za\u00fa\u010dtuje za\u010diato\u010dn\u00fd stav pokladnice. \u00da\u010dtovn\u00e9 z\u00e1pisy sa vykon\u00e1vaj\u00fa chronologicky tak, ako v\u00a0\u00fa\u010dtovnom obdob\u00ed vznikaj\u00fa. V zmysle ustanovenia \u00a729 ods.3 z\u00e1kona \u010d.431\/2002 Z. z. Z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctva m\u00e1 spolo\u010dnos\u0165 povinnos\u0165 inventarizova\u0165 pe\u0148a\u017en\u00e9 prostriedky v hotovosti najmenej 1-kr\u00e1t ro\u010dne. Inventariza\u010dn\u00e9 z\u00e1pisy musia by\u0165 v s\u00falade s ods. 3 \u00a7 30 Z\u00e1kona. Inventariz\u00e1ciou sa overuje, \u010di je fyzick\u00fd stav pe\u0148a\u017en\u00fdch prostriedkov schodn\u00fd so stavom v\u00a0\u00fa\u010dtovn\u00edctve. Inventariza\u010dn\u00fdm rozdielom m\u00f4\u017ee by\u0165 schodok alebo prebytok hotovosti, ak ho nevieme preuk\u00e1za\u0165 \u00fa\u010dtovn\u00fdm dokladom. Prebytok sa za\u00fa\u010dtuje ako pr\u00edjem do pokladne a\u00a0schodok ako v\u00fddavok. Schodok sa \u00fa\u010dtuje aj ako poh\u013ead\u00e1vka vo\u010di hmotne zodpovednej osobe, ktor\u00e1 je povinn\u00e1 schodok uhradi\u0165. Platby platobnou kartou je potrebn\u00e9 vies\u0165 v\u00a0samostatnej evidencii priebe\u017en\u00fdch polo\u017eiek a\u017e do za\u00fa\u010dtovania pri ich prijat\u00ed na bankov\u00fd \u00fa\u010det .<\/p>\n

Pod\u013ea z\u00e1kona \u010d. 394\/2012 Z. z. o\u00a0obmedzen\u00ed platieb v\u00a0hotovosti<\/a>, ktor\u00fd zakazuje vykon\u00e1va\u0165 platby v\u00a0hotovosti prevy\u0161uj\u00face\u00a0 sumu 15\u00a0000 eur, ak sa jedn\u00e1 o\u00a0platby medzi fyzick\u00fdmi osobami \u2013 nepodnikate\u013emi. Ak je odovzd\u00e1vaj\u00facim alebo preberaj\u00facim platby fyzick\u00e1 osoba vykon\u00e1vaj\u00faca podnikate\u013esk\u00fa alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165 alebo pr\u00e1vnick\u00e1 osoba, platba v\u00a0hotovosti nesmie presiahnu\u0165 sumu 5\u00a0000 eur. Z\u00e1kon zakazuje ak\u00e9ko\u013evek platby v hotovosti bez oh\u013eadu na ich pr\u00e1vny d\u00f4vod, okrem v\u00fdnimiek presne definovan\u00fdch v\u00a0z\u00e1kone. Z\u00e1kaz sa vz\u0165ahuje nielen na platby za predaj tovaru a\u00a0poskytovanie slu\u017eieb, ale aj na platby p\u00f4\u017ei\u010diek, plnenie z\u00e1v\u00e4zkov, vklady spolo\u010dn\u00edkov do z\u00e1kladn\u00e9ho imania, vypl\u00e1canie podielov na zisku, platby z\u00e1loh a preddavkov a\u00a0pod. Platba vykonan\u00e1 za dodanie tovaru na dobierku, ako aj platba kreditnou kartou sa nepova\u017euje za platbu v\u00a0hotovosti. Ak pred\u00e1vame tovar alebo poskytujeme slu\u017ebu spadaj\u00facu pod z\u00e1kon o\u00a0ERP, tak pri platbe v\u00a0hotovosti vyd\u00e1vame doklad, ktor\u00fd je zjednodu\u0161enou fakt\u00farou<\/strong><\/a>. Tak\u00fdto doklad m\u00f4\u017eeme vyda\u0165 v\u00a0dvoch pr\u00edpadoch a\u00a0to pri hotovostnej platbe ni\u017e\u0161ej ako 1\u00a0000 \u20ac a\u00a0pri platbe platobnou kartou ni\u017e\u0161ej ako 1\u00a0600 \u20ac. Ak pred\u00e1vame tovar alebo poskytujeme slu\u017ebu v\u00a0hodnote vy\u0161\u0161ej ako 1\u00a0600 \u20ac alebo pri hotovosti vy\u0161\u0161ej ako 1\u00a0000 \u20ac mus\u00edme vystavi\u0165 fakt\u00faru.<\/p>\n

 <\/p>\n

 <\/p>\n

Pr\u00edklady: <\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00da\u010dtovn\u00fd pr\u00edpad <\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n
Za\u00fa\u010dtovanie za\u010diato\u010dn\u00e9ho stavu \u00fa\u010dtu pri otvoren\u00ed \u00fa\u010dtovn\u00fdch kn\u00edh<\/td>\n211<\/td>\n701<\/td>\n<\/tr>\n
V\u00fdber pe\u0148az\u00ed z\u00a0bankov\u00e9ho \u00fa\u010dtu<\/td>\n211<\/td>\n261<\/td>\n<\/tr>\n
Tr\u017eba za tovar<\/td>\n211<\/td>\n604<\/td>\n<\/tr>\n
Tr\u017eba za slu\u017eby<\/td>\n211<\/td>\n602<\/td>\n<\/tr>\n
N\u00e1kup potrav\u00edn do re\u0161taur\u00e1cie<\/td>\n111<\/td>\n211<\/td>\n<\/tr>\n
Zisten\u00fd schodok v\u00a0pokladnici<\/td>\n335<\/td>\n211<\/td>\n<\/tr>\n
Prebytky pokladni\u010dnej hotovosti<\/td>\n211<\/td>\n668<\/td>\n<\/tr>\n
V\u00fdber pe\u0148az\u00ed z pokladnice na bankov\u00fd \u00fa\u010det<\/td>\n261<\/td>\n211<\/td>\n<\/tr>\n
\u00dahrady dod\u00e1vate\u013esk\u00fdch fakt\u00far v\u00a0hotovosti<\/td>\n321<\/td>\n211<\/td>\n<\/tr>\n
N\u00e1kup kolkov, zn\u00e1mok, telef\u00f3nnych kariet, stravn\u00fdch l\u00edstkov a in\u00fdch cen\u00edn v\u00a0hotovosti<\/td>\n213<\/td>\n211<\/td>\n<\/tr>\n
Prevod kone\u010dn\u00e9ho zostatku pri uzatv\u00e1ran\u00ed \u00fa\u010dtovn\u00fdch kn\u00edh<\/td>\n702<\/td>\n211<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Kontrola a\u00a0spr\u00e1vnos\u0165 vedenia pokladni\u010dnej evidencie firmy Oper\u00e1cie s\u00a0hotovos\u0165ou patria k\u00a0rutine pri podnikan\u00ed a\u00a0preto je potrebn\u00e9 ich spr\u00e1vne zaznamena\u0165. Hotovos\u0165ou plat\u00edme za slu\u017eby a\u00a0tovar, napr. na po\u0161te, v\u00a0obchode, v\u00a0re\u0161taur\u00e1cii a\u00a0pod. Pod\u013ea slovenskej legislat\u00edvy maj\u00fa podnikatelia na v\u00fdber dve s\u00fastavy vedenia \u00fa\u010dtovn\u00edctva , a\u00a0to jednoduch\u00e9 a\u00a0podvojn\u00e9, ktor\u00e9 maj\u00fa r\u00f4zne po\u017eiadavky na \u00fa\u010dtovn\u00e9 z\u00e1pisy a\u00a0knihy. Hlavn\u00fdm rozdielom s\u00fa […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-316","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\nKontrola a spr\u00e1vnos\u0165 vedenia pokladni\u010dnej evidencie firmy -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/kontrola-a-spravnost-vedenia-pokladnicnej-evidencie-firmy\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kontrola a spr\u00e1vnos\u0165 vedenia pokladni\u010dnej evidencie firmy -\" \/>\n<meta property=\"og:description\" content=\"Kontrola a\u00a0spr\u00e1vnos\u0165 vedenia pokladni\u010dnej evidencie firmy Oper\u00e1cie s\u00a0hotovos\u0165ou patria k\u00a0rutine pri podnikan\u00ed a\u00a0preto je potrebn\u00e9 ich spr\u00e1vne zaznamena\u0165. 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