{"id":131,"date":"2015-02-24T02:06:44","date_gmt":"2015-02-24T01:06:44","guid":{"rendered":"https:\/\/www.ipconsulting.cz\/?page_id=131"},"modified":"2015-02-26T10:05:52","modified_gmt":"2015-02-26T09:05:52","slug":"ucetni-sluzby","status":"publish","type":"page","link":"https:\/\/www.ipconsulting.cz\/?page_id=131","title":{"rendered":"\u00da\u010detn\u00ed slu\u017eby"},"content":{"rendered":"
Veden\u00ed \u00fa\u010detnictv\u00ed<\/h5>\n

– d\u0159\u00edve podvojn\u00e9ho \u00fa\u010detnictv\u00ed – podle platn\u00fdch p\u0159edpis\u016f (z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb. a \u010desk\u00e9 \u00fa\u010detn\u00ed standardy), jedn\u00e1 zejm\u00e9na o veden\u00ed n\u00e1sleduj\u00edc\u00edch \u00fa\u010detn\u00edch knih:<\/p>\n

\u00fa\u010detn\u00ed den\u00edk
\nhlavn\u00ed \u00fa\u010detn\u00ed knihu
\nden\u00edky analytick\u00e9 evidence
\nknihy podrozvahov\u00fdch \u00fa\u010dt\u016f<\/p>\n

d\u00e1le o zpracov\u00e1n\u00ed ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, inventarizace z\u016fstatk\u016f na rozvahov\u00fdch \u00fa\u010dtech.<\/p>\n

Veden\u00ed da\u0148ov\u00e9 evidence<\/h5>\n

Da\u0148ovou evidenc\u00ed, kter\u00e1 nahradila d\u0159\u00edv\u011bj\u0161\u00ed jednoduch\u00e9 \u00fa\u010detnictv\u00ed, se rozum\u00ed evidence pro \u00fa\u010dely stanoven\u00ed z\u00e1kladu dan\u011b a dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Tato evidence obsahuje \u00fadaje o<\/p>\n

a)\u00a0\u00a0 p\u0159\u00edjmech a v\u00fddaj\u00edch, v \u010dlen\u011bn\u00ed pot\u0159ebn\u00e9m pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b
\nb)\u00a0\u00a0 majetku a dluz\u00edch.<\/p>\n

P\u0159i veden\u00ed da\u0148ov\u00e9 evidence zachov\u00e1v\u00e1me rozsah d\u0159\u00edv\u011bj\u0161\u00edho jednoduch\u00e9ho \u00fa\u010detnictv\u00ed. Po ukon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed je z\u00e1kladn\u00edmi v\u00fdstupy pen\u011b\u017en\u00ed den\u00edk, ro\u010dn\u00ed p\u0159ehled p\u0159\u00edjm\u016f a v\u00fddaj\u016f \u010dlen\u011bn\u00fd podle druhu, seznam pohled\u00e1vek a z\u00e1vazk\u016f, invent\u00e1rn\u00ed karty majetku a v\u00fdsledn\u00e1 rekapitulaci da\u0148ov\u00fdch p\u0159\u00edjm\u016f a v\u00fddaj\u016f. Z t\u00e9to se vych\u00e1z\u00ed p\u0159i stanoven\u00ed z\u00e1kladu dan\u011b a zpracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f. Samoz\u0159ejmost\u00ed je z\u00e1kladn\u00ed da\u0148ov\u00e9 poradenstv\u00ed a optimalizace z\u00e1kladu dan\u011b.<\/p>\n

Poskytov\u00e1n\u00ed informac\u00ed o hospoda\u0159en\u00ed<\/h5>\n

P\u0159i veden\u00ed \u00fa\u010detnictv\u00ed, pop\u0159. da\u0148ov\u00e9 evidence zohled\u0148ujeme jednak v\u0161echny z\u00e1konn\u00e9 povinnosti, ale tak\u00e9 se sna\u017e\u00edme o to, aby \u00fa\u010detnictv\u00ed (da\u0148ov\u00e1 evidence) poskytovalo klientovi co nejp\u0159esn\u011bj\u0161\u00ed, nej\u00fapln\u011bj\u0161\u00ed a v\u010dasn\u00e9 informace o jeho hospoda\u0159en\u00ed, vytv\u00e1\u0159en\u00ed zisku \u010di ztr\u00e1ty, voln\u00fdch zdroj\u00edch apod. Dle vydefinovan\u00fdch po\u017eadavk\u016f a krit\u00e9ri\u00ed pak klientovi pos\u00edl\u00e1me pravideln\u00e9 reporty, a to i v ciz\u00edm jazyce.<\/p>\n

Zpracov\u00e1n\u00ed ro\u010dn\u00ed z\u00e1v\u011brky<\/h5>\n

Po skon\u010den\u00ed \u00fa\u010detn\u00edho obdob\u00ed je t\u0159eba dle \u00a7 18 z\u00e1kona o \u00fa\u010detnictv\u00ed zpracovat ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku. \u00da\u010detn\u00ed z\u00e1v\u011brka je ned\u00edln\u00fd celek a tvo\u0159\u00ed ji:<\/p>\n

rozvaha (bilance)
\nv\u00fdkaz zisku a ztr\u00e1t
\np\u0159\u00edloha, kter\u00e1 vysv\u011btluje a dopl\u0148uje informace obsa\u017een\u00e9 v \u010d\u00e1stech uveden\u00fdch pod p\u00edsmeny a) a b).<\/p>\n

\u00da\u010detn\u00ed z\u00e1v\u011brka m\u016f\u017ee zahrnovat i p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch nebo p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/p>\n

Na z\u00e1klad\u011b spr\u00e1vn\u011b veden\u00e9ho \u00fa\u010detnictv\u00ed tedy po ukon\u010dn\u00ed v\u0161ech z\u00e1v\u011brkov\u00fdch prac\u00ed, proveden\u00ed inventarizace majetku a dluh\u016f a jednotliv\u00fdch rozvahov\u00fdch \u00fa\u010dt\u016f zpracujeme ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v\u010detn\u011b n\u00e1le\u017eitost\u00ed. Pro v\u0161echny na\u0161e klienty, kter\u00fdm zpracov\u00e1v\u00e1me \u00fa\u010detnictv\u00ed, zaji\u0161\u0165ujeme i z\u00e1konem p\u0159edepsan\u00e9 zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n

Zpracov\u00e1n\u00ed agendy DPH<\/h5>\n

V r\u00e1mci zpracov\u00e1n\u00ed a odes\u00edl\u00e1n\u00ed m\u011bs\u00ed\u010dn\u00edho nebo \u010dtvrtletn\u00edho tvrzen\u00ed k DPH zaji\u0161\u0165ujeme zpracov\u00e1n\u00ed:<\/p>\n

kompletn\u00edho p\u0159ehledu zdaniteln\u00fdch pln\u011bn\u00ed pro sestaven\u00ed p\u0159izn\u00e1n\u00ed k DPH (\u0159\u00e1dn\u00e9 nebo dodate\u010dn\u00e9) z jednotliv\u00fdch evidenc\u00ed prvotn\u00edch doklad\u016f (pokladny, vydan\u00fdch a p\u0159ijat\u00fdch faktur a ostatn\u00edch z\u00e1vazk\u016f a pohled\u00e1vek) – evidence pro \u00fa\u010dely DPH dle \u00a7 100 z\u00e1kona o DPH
\nzpracov\u00e1n\u00ed formul\u00e1\u0159e p\u0159izn\u00e1n\u00ed k DPH,
\nv\u00fdpisu z evidence pro da\u0148ov\u00e9 \u00fa\u010dely podle \u00a792a
\nsouhrnn\u00e9 a n\u00e1sledn\u00e9 souhrnn\u00e9 hl\u00e1\u0161en\u00ed
\nelektronick\u00e9 pod\u00e1n\u00ed DPH a souhrnn\u00e9ho hl\u00e1\u0161en\u00ed
\nautomatick\u00e9 vytv\u00e1\u0159en\u00ed \u0159\u00e1dn\u00fdch i dodate\u010dn\u00fdch p\u0159izn\u00e1n\u00ed<\/p>\n","protected":false},"excerpt":{"rendered":"

Veden\u00ed \u00fa\u010detnictv\u00ed – d\u0159\u00edve podvojn\u00e9ho \u00fa\u010detnictv\u00ed – podle platn\u00fdch p\u0159edpis\u016f (z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb. a \u010desk\u00e9 \u00fa\u010detn\u00ed standardy), jedn\u00e1 zejm\u00e9na o veden\u00ed n\u00e1sleduj\u00edc\u00edch \u00fa\u010detn\u00edch knih: \u00fa\u010detn\u00ed den\u00edk hlavn\u00ed \u00fa\u010detn\u00ed knihu den\u00edky analytick\u00e9 evidence knihy podrozvahov\u00fdch \u00fa\u010dt\u016f d\u00e1le o zpracov\u00e1n\u00ed ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, inventarizace z\u016fstatk\u016f na rozvahov\u00fdch \u00fa\u010dtech. Veden\u00ed da\u0148ov\u00e9 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-131","page","type-page","status-publish","hentry","post"],"_links":{"self":[{"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/pages\/131","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=131"}],"version-history":[{"count":4,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/pages\/131\/revisions"}],"predecessor-version":[{"id":155,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/pages\/131\/revisions\/155"}],"wp:attachment":[{"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}