{"id":372,"date":"2017-08-23T13:28:32","date_gmt":"2017-08-23T11:28:32","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=372"},"modified":"2017-08-23T13:28:32","modified_gmt":"2017-08-23T11:28:32","slug":"vedenie-uctovnictva","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/vedenie-uctovnictva\/","title":{"rendered":"Vedenie \u00fa\u010dtovn\u00edctva."},"content":{"rendered":"<p><strong>Vedenie \u00fa\u010dtovn\u00edctva. <\/strong><\/p>\n<p>Z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve \u010d. 431\/2002 Z. z. upravuje rozsah, sp\u00f4sob a\u00a0a\u00a0preuk\u00e1zate\u013enos\u0165 vedenia \u00fa\u010dtovn\u00edctva. \u00da\u010dtovn\u00e1 jednotka \u00fa\u010dtuje bu\u010f v\u00a0s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva, ale v\u00a0s\u00fastave jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva. \u00da\u010dtovn\u00e1 jednotka vedie \u00fa\u010dtovn\u00edctvo priebe\u017ene po\u010das cel\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, \u00fa\u010dtovn\u00e9 pr\u00edpady vykazuje v\u00a0obdob\u00ed, s\u00a0ktor\u00fdm \u010dasovo a\u00a0vecne s\u00favisia, ak to nem\u00f4\u017ee dodr\u017ea\u0165, tak \u00fa\u010dtovn\u00e9 pr\u00edpady za\u00fa\u010dtuje a\u00a0vyk\u00e1\u017ee v\u00a0obdob\u00ed, kedy ich zistila. \u00da\u010dtovn\u00fdm obdob\u00edm je kalend\u00e1rny rok, av\u0161ak m\u00f4\u017ee by\u0165 aj hospod\u00e1rsky rok. \u00a0Hospod\u00e1rsky rok je pod\u013ea z\u00e1kona obdobie nepretr\u017eite po sebe id\u00facich 12 kalend\u00e1rnych mesiacov, ktor\u00e9 nie je zhodn\u00e9 s\u00a0kalend\u00e1rnym rokom. K\u00a0zmene \u00fa\u010dtovn\u00e9ho obdobia m\u00f4\u017ee d\u00f4js\u0165 iba k\u00a0prv\u00e9mu d\u0148u kalend\u00e1rneho mesiaca. \u00da\u010dtovn\u00e9 obdobie hospod\u00e1rsky rok je \u00fa\u010dtovn\u00e1 jednotka ozn\u00e1mi\u0165 da\u0148ov\u00e9mu \u00faradu do 30 dn\u00ed odo vzniku \u00fa\u010dtovnej jednotky alebo najmenej 15 dn\u00ed pred zmenou \u00fa\u010dtovn\u00e9ho obdobia. Pr\u00e1vnick\u00e1 osoba vedie \u00fa\u010dtovn\u00edctvo odo d\u0148a svojho vzniku a\u017e do d\u0148a z\u00e1niku. Fyzick\u00e1 osoba vedie \u00fa\u010dtovn\u00edctvo po cel\u00fa dobu, ktor\u00fa podnik\u00e1. \u00da\u010dtovn\u00e1 jednotka je povinn\u00e1 vies\u0165 \u00fa\u010dtovn\u00edctvo a\u00a0aj zostavi\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku v\u00a0\u0161t\u00e1tnom jazyku. Za vedenie\u00a0 \u00fa\u010dtovn\u00edctva je zodpovedn\u00e1 \u00fa\u010dtovn\u00e1 jednotka a\u00a0to aj v\u00a0pr\u00edpade, ke\u010f pover\u00ed veden\u00edm \u00fa\u010dtovn\u00edctva in\u00fa pr\u00e1vnick\u00fa alebo fyzick\u00fa osobu. \u00da\u010dtovn\u00e1 jednotka je povinn\u00e1 dolo\u017ei\u0165 \u00fa\u010dtovn\u00e9 pr\u00edpady \u00fa\u010dtovn\u00fdmi dokladmi a\u00a0\u00fa\u010dtovanie t\u00fdchto dokladov vykon\u00e1 iba na z\u00e1klade \u00fa\u010dtovn\u00fdch dokladov. \u00da\u010dtovn\u00e1 jednotka zostavuje riadnu, mimoriadnu alebo priebe\u017en\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku. \u00da\u010dtuje tak, aby \u00fa\u010dtovn\u00e1 z\u00e1vierka poskytovala vern\u00fd a pravdiv\u00fd obraz o\u00a0skuto\u010dnostiach, ktor\u00e9 s\u00fa predmetom \u00fa\u010dtovn\u00edctva a\u00a0finan\u010dnej situ\u00e1cie \u00fa\u010dtovnej jednotky. \u00da\u010dtovn\u00e1 jednotka mus\u00ed pou\u017e\u00edva\u0165 v\u00a0jednom \u00fa\u010dtovnom obdob\u00ed rovnak\u00e9 \u00fa\u010dtovn\u00e9 z\u00e1sady a\u00a0met\u00f3dy, zmenu m\u00f4\u017ee vykona\u0165 iba k\u00a0prv\u00e9mu d\u0148u nov\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia a\u00a0o\u00a0tejto zmene je povinn\u00e1 informova\u0165 v\u00a0z\u00e1vierke v\u00a0pozn\u00e1mkach. \u00da\u010dtovn\u00e1 jednotka je povinn\u00e1 vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo , okrem v\u00fdnimiek spomenut\u00fdch v \u00a7 9, ods. 2 z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve :<\/p>\n<ul>\n<li>podnikate\u013e, ktor\u00e9mu to umo\u017e\u0148uje osobitn\u00fd predpis,<\/li>\n<li>fyzick\u00e1 osoba,<\/li>\n<li>ob\u010dianske zdru\u017eenie , zdru\u017eenie spolo\u010denstva vlastn\u00edkov bytov a\u00a0nebytov\u00fdch priestorov, neinvesti\u010dn\u00e9 fondy, po\u013eovn\u00edcke organiz\u00e1cie a\u00a0neziskov\u00e9 organiz\u00e1cie poskytuj\u00face v\u0161eobecne prospe\u0161n\u00e9 slu\u017eby, ak nepodnikaj\u00fa a\u00a0ak ich pr\u00edjmy nedosiahli v\u00a0predch\u00e1dzaj\u00facom \u00fa\u010dtovnom obdob\u00ed 200\u00a0000\u20ac, ak nie s\u00fa subjektom verejnej spr\u00e1vy,<\/li>\n<li>cirkev a\u00a0n\u00e1bo\u017eensk\u00e1 spolo\u010dnos\u0165, ak nepodnikaj\u00fa .<\/li>\n<\/ul>\n<p>\u00da\u010dtovn\u00fd doklad je preuk\u00e1zate\u013en\u00fd \u00fa\u010dtovn\u00fd z\u00e1znam, ktor\u00fd mus\u00ed obsahova\u0165 slovn\u00e9 a\u00a0\u010d\u00edseln\u00e9 ozna\u010denie dokladu, obsah \u00fa\u010dtovn\u00e9ho pr\u00edpadu, pe\u0148a\u017en\u00fa sumu\u00a0 alebo \u00fadaj o\u00a0cene za mern\u00fa jednotku a\u00a0vyjadrenie mno\u017estva, d\u00e1tum vyhotovenie \u00fa\u010dtovn\u00e9ho dokladu, d\u00e1tum uskuto\u010dnenia \u00fa\u010dtovn\u00e9ho pr\u00edpadu, ak nie je toto\u017en\u00fd s\u00a0d\u00e1tumom vyhotovenia, podpisov\u00fd z\u00e1znam osoby zodpovednej za \u00fa\u010dtovn\u00fd pr\u00edpad, a\u00a0podpis osoby zodpovednej za jeho za\u00fa\u010dtovanie, ozna\u010denie \u00fa\u010dtov , na ktor\u00fdch sa tento \u00fa\u010dtovn\u00fd\u00a0 pr\u00edpad za\u00fa\u010dtuje. V\u00a0s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva sa \u00fa\u010dtuje v\u00a0denn\u00edku a\u00a0hlavnej knihe. Hlavn\u00e1 kniha zah\u0155\u0148a syntetick\u00e9 a\u00a0analytick\u00e9 \u00fa\u010dty pod\u013ea \u00fa\u010dtovn\u00e9ho rozvrhu a\u00a0obsahuje stavy \u00fa\u010dtov , ku d\u0148u ku ktor\u00e9mu sa otv\u00e1ra HK, s\u00fahrnn\u00e9 obraty MD a\u00a0D jednotliv\u00fdch \u00fa\u010dtov\u00a0 zostatky a stavy \u00fa\u010dtov ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka. \u00da\u010dtovn\u00e1 jednotka m\u00e1 povinnos\u0165 zostavi\u0165 \u00fa\u010dtovn\u00fd rozvrh, ktor\u00fd obsahuje syntetick\u00e9 a\u00a0analytick\u00e9 \u00fa\u010dty potrebn\u00e9 na za\u00fa\u010dtovanie \u00fa\u010dtovn\u00fdch pr\u00edpadov a\u00a0na zostavenie \u00fa\u010dtovnej z\u00e1vierky. Po\u010das roka je mo\u017en\u00e9 dop\u013a\u0148a\u0165 \u00fa\u010dty do \u00fa\u010dtovn\u00e9ho rozvrhu pod\u013ea potreby. \u00da\u010dtovn\u00e1 jednotka otv\u00e1ra \u00fa\u010dtovn\u00e9 knihy v\u017edy ku d\u0148u svojho vzniku, k\u00a0prv\u00e9mu d\u0148u \u00fa\u010dtovn\u00e9ho obdobia alebo k\u00a0rozhodn\u00e9mu d\u0148u. \u00da\u010dtovn\u00e1 jednotka uzatvor\u00ed \u00fa\u010dtovn\u00e9 knihy v\u017edy ku d\u0148u z\u00e1niku, k\u00a0posledn\u00e9mu d\u0148u \u00fa\u010dtovn\u00e9ho obdobia, ku d\u0148u predch\u00e1dzaj\u00facemu rozhodn\u00e9mu d\u0148u alebo ku d\u0148u predch\u00e1dzaj\u00facemu d\u0148u vstupu do likvid\u00e1cie alebo d\u0148u \u00fa\u010dinnosti vyhl\u00e1senia konkurzu. Po schv\u00e1len\u00ed \u00fa\u010dtovnej z\u00e1vierky nemo\u017eno otv\u00e1ra\u0165 \u00fa\u010dtovn\u00e9 knihy, do schv\u00e1lenia \u00fa\u010dtovnej z\u00e1vierky ich mo\u017eno otvori\u0165 , v\u00a0pr\u00edpade, \u017ee sa m\u00e1 zabezpe\u010di\u0165 pravdiv\u00fd a\u00a0vern\u00fd obraz \u00fa\u010dtovn\u00edctva. Ak \u00fa\u010dtovn\u00e1 jednotka zist\u00ed chybu po schv\u00e1len\u00ed \u00fa\u010dtovnej z\u00e1vierky, oprav\u00ed ju v\u00a0\u00fa\u010dtovnom obdob\u00ed, ke\u010f t\u00fato skuto\u010dnos\u0165 zistila a\u00a0uvedie to v\u00a0pozn\u00e1mkach. Ak \u00fa\u010dtovn\u00e1 jednotka zist\u00ed, \u017ee \u00fa\u010dtovn\u00fd doklad je ne\u00fapln\u00fd, nepreuk\u00e1zate\u013en\u00fd, nespr\u00e1vny alebo nezrozumite\u013en\u00fd, je povinn\u00e1 vykona\u0165 jeho opravu bez zbyto\u010dn\u00e9ho odkladu. Opravu je potrebn\u00e9 vykona\u0165 tak, aby bolo jasn\u00e9, kto opravu vykonal, de\u0148 jej vykonania a\u00a0obsah opravovan\u00e9ho z\u00e1znamu pred opravou a\u00a0po nej. Na t\u00fato opravu je treba v\u017edy vyhotovi\u0165 \u00fa\u010dtovn\u00fd doklad. Ak je \u00fa\u010dtovn\u00fd doklad ne\u010ditate\u013en\u00fd alebo ho nie je mo\u017en\u00e9 previes\u0165 do \u010ditate\u013enej formy pova\u017euje sa , akoby ho \u00fa\u010dtovn\u00e1 jednotka neviedla.<\/p>\n<p>Mgr. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vedenie \u00fa\u010dtovn\u00edctva. Z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve \u010d. 431\/2002 Z. z. upravuje rozsah, sp\u00f4sob a\u00a0a\u00a0preuk\u00e1zate\u013enos\u0165 vedenia \u00fa\u010dtovn\u00edctva. \u00da\u010dtovn\u00e1 jednotka \u00fa\u010dtuje bu\u010f v\u00a0s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva, ale v\u00a0s\u00fastave jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva. \u00da\u010dtovn\u00e1 jednotka vedie \u00fa\u010dtovn\u00edctvo priebe\u017ene po\u010das cel\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, \u00fa\u010dtovn\u00e9 pr\u00edpady vykazuje v\u00a0obdob\u00ed, s\u00a0ktor\u00fdm \u010dasovo a\u00a0vecne s\u00favisia, ak to nem\u00f4\u017ee dodr\u017ea\u0165, tak \u00fa\u010dtovn\u00e9 pr\u00edpady za\u00fa\u010dtuje a\u00a0vyk\u00e1\u017ee v\u00a0obdob\u00ed, kedy ich zistila. [&hellip;]<\/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-372","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vedenie \u00fa\u010dtovn\u00edctva. -<\/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\/vedenie-uctovnictva\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vedenie \u00fa\u010dtovn\u00edctva. -\" \/>\n<meta property=\"og:description\" content=\"Vedenie \u00fa\u010dtovn\u00edctva. 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Z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve \u010d. 431\/2002 Z. z. upravuje rozsah, sp\u00f4sob a\u00a0a\u00a0preuk\u00e1zate\u013enos\u0165 vedenia \u00fa\u010dtovn\u00edctva. \u00da\u010dtovn\u00e1 jednotka \u00fa\u010dtuje bu\u010f v\u00a0s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva, ale v\u00a0s\u00fastave jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva. \u00da\u010dtovn\u00e1 jednotka vedie \u00fa\u010dtovn\u00edctvo priebe\u017ene po\u010das cel\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, \u00fa\u010dtovn\u00e9 pr\u00edpady vykazuje v\u00a0obdob\u00ed, s\u00a0ktor\u00fdm \u010dasovo a\u00a0vecne s\u00favisia, ak to nem\u00f4\u017ee dodr\u017ea\u0165, tak \u00fa\u010dtovn\u00e9 pr\u00edpady za\u00fa\u010dtuje a\u00a0vyk\u00e1\u017ee v\u00a0obdob\u00ed, kedy ich zistila. [&hellip;]","og_url":"http:\/\/www.hanaconsult.sk\/hana\/vedenie-uctovnictva\/","article_published_time":"2017-08-23T11:28:32+00:00","author":"Mgr. 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