[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/pbag.cz\/pravni-uprava-ucetnictvi\/#Article","mainEntityOfPage":"https:\/\/pbag.cz\/pravni-uprava-ucetnictvi\/","headline":"Pr\u00e1vn\u00ed \u00faprava \u00fa\u010detnictv\u00ed","name":"Pr\u00e1vn\u00ed \u00faprava \u00fa\u010detnictv\u00ed","description":"\u00da\u010detnictv\u00ed je p\u00edsemn\u00e9 zaznamen\u00e1v\u00e1n\u00ed informac\u00ed o hospod\u00e1\u0159sk\u00fdch jevech podniku, a to v\u00a0pen\u011b\u017en\u00edch jednotk\u00e1ch. P\u0159edm\u011btem \u00fa\u010detnictv\u00ed je zaznamen\u00e1vat v\u00a0\u00fa\u010detn\u00ed jednotce:a)\u00a0stav a pohyb aktiv a pasivb)\u00a0n\u00e1klady, v\u00fdnosy a s\u00a0t\u00edm souvisej\u00edc\u00ed zji\u0161t\u011bn\u00ed hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku\u00a0 \u00da\u010detnictv\u00ed pln\u00ed tyto funkce 1.\u00a0poskytuje informace pro pot\u0159eby podnikatele2.\u00a0m\u016f\u017ee slou\u017eit jako d\u016fkazn\u00ed prost\u0159edek p\u0159i veden\u00ed sporu3.\u00a0poskytuje informace pro rozhodov\u00e1n\u00ed a \u0159\u00edzen\u00ed podniku4.\u00a0zji\u0161t\u011bn\u00ed informac\u00ed pro […]","datePublished":"2025-02-28","dateModified":"2025-02-28","author":{"@type":"Person","@id":"https:\/\/pbag.cz\/author\/#Person","name":"","url":"https:\/\/pbag.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/2d2e3fdaba6370eba756fb4048c695326686ff29010a0df4d58b27c20544521d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2d2e3fdaba6370eba756fb4048c695326686ff29010a0df4d58b27c20544521d?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"pbag.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/pbag.cz\/wp-content\/uploads\/img_a319554_w2064_t1530599712.jpg","url":"https:\/\/pbag.cz\/wp-content\/uploads\/img_a319554_w2064_t1530599712.jpg","height":0,"width":0},"url":"https:\/\/pbag.cz\/pravni-uprava-ucetnictvi\/","wordCount":562,"articleBody":"\u00da\u010detnictv\u00ed je p\u00edsemn\u00e9 zaznamen\u00e1v\u00e1n\u00ed informac\u00ed o hospod\u00e1\u0159sk\u00fdch jevech podniku, a to v\u00a0pen\u011b\u017en\u00edch jednotk\u00e1ch. P\u0159edm\u011btem \u00fa\u010detnictv\u00ed je zaznamen\u00e1vat v\u00a0\u00fa\u010detn\u00ed jednotce:a)\u00a0stav a pohyb aktiv a pasivb)\u00a0n\u00e1klady, v\u00fdnosy a s\u00a0t\u00edm souvisej\u00edc\u00ed zji\u0161t\u011bn\u00ed hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku\u00a0\t\u00da\u010detnictv\u00ed pln\u00ed tyto funkce1.\u00a0poskytuje informace pro pot\u0159eby podnikatele2.\u00a0m\u016f\u017ee slou\u017eit jako d\u016fkazn\u00ed prost\u0159edek p\u0159i veden\u00ed sporu3.\u00a0poskytuje informace pro rozhodov\u00e1n\u00ed a \u0159\u00edzen\u00ed podniku4.\u00a0zji\u0161t\u011bn\u00ed informac\u00ed pro da\u0148ov\u00e9 \u00fa\u010dely5.\u00a0\u00fadaje v\u00a0\u00fa\u010detnictv\u00ed umo\u017e\u0148uj\u00ed kontrolu stavu majetku a hospoda\u0159en\u00ed\tPr\u00e1vn\u00ed normy\u00da\u010detnictv\u00ed je upravov\u00e1no soubory p\u0159edpis\u016f na \u00farovni z\u00e1kon\u016f a norem. Z\u00e1kladn\u00edm p\u0159edpisem upravuj\u00edc\u00edm \u00fa\u010detnictv\u00ed podnikatel\u016f v\u00a0\u010cR je\u00a0Z\u00e1kon o \u00fa\u010detnictv\u00ed. Dal\u0161\u00ed normou jsou\u00a0prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ky Ministerstva financ\u00ed.\u00a0Podrobn\u011bj\u0161\u00ed v\u00fdklad k\u00a0jednotliv\u00fdm oblastem \u00fa\u010dtov\u00e1n\u00ed pak poskytuje\u00a0\u010cesk\u00e9 \u00fa\u010detn\u00ed standardy.\tZ\u00e1kon o \u00fa\u010detnictv\u00edPovinnost\u00ed podle z\u00e1kona o \u00fa\u010detnictv\u00ed je v\u00e9st \u00fa\u010detnictv\u00ed, \u00fapln\u011b pr\u016fkazn\u00fdm zp\u016fsobem a spr\u00e1vn\u011b, tak aby v\u011brn\u011b zobrazovalo skute\u010dnosti, kter\u00e9 jsou jeho p\u0159edm\u011btem.1)\u00a0\u00fa\u010detnictv\u00ed je\u00a0\u00fapln\u00e9,\u00a0jestli\u017ee jsou za\u00fa\u010dtov\u00e1ny v\u0161echny \u00fa\u010detn\u00ed p\u0159\u00edpady t\u00fdkaj\u00edc\u00ed se \u00fa\u010detn\u00edho obdob\u00ed2)\u00a0\u00fa\u010detnictv\u00ed je vedeno\u00a0pr\u016fkazn\u00fdm\u00a0zp\u016fsobem, jestli\u017ee jsou \u00fa\u010detn\u00ed p\u0159\u00edpady a \u00fa\u010detn\u00ed z\u00e1pisy dolo\u017eeny \u00fa\u010detn\u00edmi doklady a \u00fa\u010detn\u00ed jednotka provedla inventarizaci3)\u00a0\u00fa\u010detnictv\u00ed je\u00a0spr\u00e1vn\u00e9, jestli\u017ee nebyly poru\u0161eny povinnosti stanoven\u00e9 z\u00e1konem o \u00fa\u010detnictv\u00ed a v\u00fd\u0161e uveden\u00fdmi p\u0159edpisy\u00a0Povinnost v\u00e9st \u00fa\u010detnictv\u00ed\u00a0\u2013 PO jsou povinny v\u00e9st \u00fa\u010detnictv\u00ed ode dne sv\u00e9ho vzniku a\u017e od dne sv\u00e9ho z\u00e1niku. PO, kter\u00e9 se staly \u00fa\u010detn\u00ed jednotkou v\u00a0d\u016fsledku p\u0159ekro\u010den\u00ed obratu, jsou povinny v\u00e9st \u00fa\u010detnictv\u00ed od prvn\u00edho dne \u00fa\u010detn\u00edho obdob\u00ed n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm roce, ve kter\u00e9m se staly \u00fa\u010detn\u00ed jednotkou.\t\u00da\u010dtov\u00fd rozvrhSestavuje ho \u00fa\u010detn\u00ed jednotka, je to seznam v\u0161ech syntetick\u00fdch a analytick\u00fdch \u00fa\u010dt\u016f, kter\u00e9 budou v\u00a0\u00fa\u010detn\u00edm obdob\u00ed pou\u017e\u00edvat, sestavuje se pro ka\u017ed\u00e9 \u00fa\u010detn\u00ed obdob\u00ed, podniky, banky, poji\u0161\u0165ovny, p\u0159\u00edsp\u011bvkov\u00e9 a rozpo\u010dtov\u00e9 organizace.\t\u00da\u010dtov\u00e1 osnova\u00da\u010dtov\u00e1 osnova je seznam \u00fa\u010dtov\u00fdch t\u0159\u00edd a \u00fa\u010dtov\u00fdch skupin, v\u00a0r\u00e1mci kter\u00fdch si d\u00e1le \u00fa\u010detn\u00ed jednotka stanov\u00ed pot\u0159ebn\u00e9 syntetick\u00e9 a analytick\u00e9 \u00fa\u010dty, obchodn\u00ed spole\u010dnosti, dru\u017estva, st\u00e1tn\u00ed podniky, FO, kter\u00e9 jsou \u00fa\u010detn\u00ed jednotkou, \u00fa\u010dtov\u00e1 osnova zahrnuje 10 t\u0159\u00edd, kter\u00e9 se d\u00e1le \u010dlen\u00ed na \u00fa\u010dtov\u00e9 skupiny, vyd\u00e1v\u00e1 j\u00ed Ministerstvo financ\u00ed.\tVnitropodnikov\u00e1 sm\u011brnice\u00da\u010detn\u00ed jednotka si vytvo\u0159\u00ed vlastn\u00ed vnitropodnikovou sm\u011brnici, p\u0159i jejich tvorb\u011b a sestaven\u00ed se vych\u00e1z\u00ed z\u00a0konkr\u00e9tn\u00edch podm\u00ednek dan\u00e9 \u00fa\u010detn\u00ed jednotky, up\u0159es\u0148uje \u00fa\u010detn\u00ed postupy a p\u0159\u00edstupy, ka\u017ed\u00e1 sm\u011brnice mus\u00ed obsahovat den nabyt\u00ed \u00fa\u010dinnosti, pop\u0159\u00edpad\u011b obdob\u00ed platnosti a mus\u00ed b\u00fdt podepsan\u00e1 opr\u00e1vn\u011bnou osobou, jejich rozsah nen\u00ed z\u00e1vazn\u00fd, proto je mo\u017en\u00e9 n\u011bkter\u00e9 n\u00ed\u017ee navrhovan\u00e9 sm\u011brnice slou\u010dit do jedn\u00e9 sm\u011brnice a naopak v\u00a0p\u0159\u00edpad\u011b pot\u0159eby prov\u00e9st jejich podrobn\u011bj\u0161\u00ed \u010dlen\u011bn\u00ed.\u00a0Mezi nejtypi\u010dt\u011bj\u0161\u00ed vnitropodnikov\u00e9 sm\u011brnice pat\u0159\u00ed\u00fa\u010dtov\u00fd rozvrh, odpisov\u00fd pl\u00e1n, podpisov\u00e9 vzory, harmonogram \u00fa\u010detn\u00ed z\u00e1v\u011brky, pou\u017e\u00edv\u00e1n\u00ed m\u011bnov\u00fdch kurz\u016f\u2026                                                                                                                                                                                                                                                                                                                                                                                                "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Pr\u00e1vn\u00ed \u00faprava \u00fa\u010detnictv\u00ed","item":"https:\/\/pbag.cz\/pravni-uprava-ucetnictvi\/#breadcrumbitem"}]}]