{"id":16,"date":"2023-12-20T13:49:10","date_gmt":"2023-12-20T13:49:10","guid":{"rendered":"https:\/\/uctovnictvo.eckari.sk\/?p=16"},"modified":"2024-04-12T10:50:44","modified_gmt":"2024-04-12T10:50:44","slug":"uctovna-trieda-1-zasoby","status":"publish","type":"post","link":"https:\/\/uctovnictvo.eckari.sk\/index.php\/2023\/12\/20\/uctovna-trieda-1-zasoby\/","title":{"rendered":"\u00da\u010dtov\u00e1 trieda 1 – Z\u00e1soby"},"content":{"rendered":"\n

Z\u00e1soby: <\/strong>kr\u00e1tkodob\u00fd obe\u017en\u00fd majetok. <\/strong>Vo vz\u0165ahu k v\u00fdrobn\u00e9mu procesu sa spotrebov\u00e1va alebo s\u00fa v\u00fdsledkom v\u00fdrobn\u00e9ho procesu. <\/strong>Vo v\u00fdrobnom procese menia svoju formu. <\/strong>\u010clenenie:<\/p>\n\n\n\n

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  1. <\/strong>Nakupovan\u00e9 z\u00e1soby:<\/u><\/em> materi\u00e1l, tovar\n
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    1. <\/strong>Z\u00e1soby vlastnej v\u00fdroby:<\/u><\/em> v\u00fdrobky<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n

      Oce\u0148ovanie z\u00e1sob:<\/em><\/strong><\/p>\n\n\n\n

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      1. <\/em><\/strong>Pr\u00edjem na sklad:<\/u><\/em>
        1. Nakupovan\u00e9 z\u00e1soby:<\/em> Obstar\u00e1vacia cena = cena materi\u00e1lu, tovaru + v\u0161etky n\u00e1klady spojen\u00e9 s obstaran\u00edm (preprava, poistenie, clo a coln\u00e9 poplatky, prov\u00edzie,…)<\/li><\/ol>
          1. Z\u00e1soby vlastnej v\u00fdroby: <\/em>\u00dapln\u00fdmi vlastn\u00fdmi n\u00e1kladmi = s\u00fa\u010det v\u0161etk\u00fdch n\u00e1kladov na v\u00fdrobu v\u00fdrobku<\/li><\/ol>\n
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            1. Z\u00e1soby nadobudnut\u00e9 bezplatne: <\/em>Re\u00e1lna hodnota = cena majetku zisten\u00e1 znalcom alebo na trhu v \u010dase, ke\u010f o danom majetku \u00fa\u010dtujeme<\/li>\n<\/ol>\n<\/li>\n\n\n\n
            2. <\/em><\/strong>V\u00fddaj zo skladu:<\/u><\/em><\/em>Met\u00f3da v\u00e1\u017een\u00e9ho aritmetick\u00e9ho priemeru:<\/em> prepo\u010det minim\u00e1lne 1x za mesiacMet\u00f3da FIFO (first in, first out)<\/em><\/strong><\/li>\n<\/ol>\n\n\n\n

              Doklady:<\/em><\/strong><\/p>\n\n\n\n

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              1. Pr\u00edjemka (PRI) <\/em>\u2013 pr\u00edjem na sklad<\/li>\n\n\n\n
              2. V\u00fddajka (VYD)<\/em> \u2013 v\u00fddaj zo skladu<\/li>\n<\/ol>\n\n\n\n

                Analytick\u00e1 evidencia:<\/em><\/strong> skladov\u00e9 karty, \u0161t\u00edtky,…<\/p>\n\n\n\n

                Sp\u00f4soby \u00fa\u010dtovania:<\/em><\/strong><\/p>\n\n\n\n

                Sp\u00f4sob A:<\/u><\/em><\/p>\n\n\n\n

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                • Je to z\u00e1kladn\u00fd sp\u00f4sob, m\u00f4\u017eu ho pou\u017e\u00edva\u0165 v\u0161etky \u00fa\u010dtovn\u00e9 jednotky<\/li>\n\n\n\n
                • Pri obstar\u00e1van\u00ed nakupovan\u00fdch z\u00e1sob sa \u00fa\u010dtuj\u00fa zlo\u017eky obstar\u00e1vacej ceny (n\u00e1klady na obstaranie) na kalkula\u010dn\u00e9 \u00fa\u010dty a n\u00e1sledne vedie stav z\u00e1sob na majetkov\u00fdch \u00fa\u010dtoch<\/li>\n\n\n\n
                • Do n\u00e1kladov sa \u00fa\u010dtuj\u00fa v momente spotreby<\/li>\n\n\n\n
                • Pr\u00edrastky a \u00fabytky z\u00e1sob vlastnej v\u00fdroby \u00fa\u010dtuje priebe\u017ene a inventariz\u00e1ciu m\u00f4\u017ee robi\u0165 tie\u017e priebe\u017ene<\/li>\n<\/ul>\n\n\n\n

                  Sp\u00f4sob B:<\/u><\/em><\/p>\n\n\n\n

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                  • M\u00f4\u017eu ju pou\u017e\u00edva\u0165 \u00fa\u010dtovn\u00e9 jednotky, ktor\u00e9 nemaj\u00fa povinnos\u0165 overenia \u00fa\u010dtovnej z\u00e1mienky auditorom<\/li>\n\n\n\n
                  • Pri obstaran\u00ed nakupovan\u00fdch z\u00e1sob \u00fa\u010dtuje zlo\u017eky obstar\u00e1vacej ceny (n\u00e1klady na obstaranie) priamo do n\u00e1kladov<\/li>\n\n\n\n
                  • Z\u00e1soby vlastnej v\u00fdroby eviduje a\u017e zmeny stavu z\u00e1sob na konci \u00fa\u010dtovn\u00e9ho obdobia<\/li>\n\n\n\n
                  • Pri nakupovan\u00fdch z\u00e1sob\u00e1ch sa na majetkovom \u00fa\u010dte \u00fa\u010dtuje iba na za\u010diatku a konci \u00fa\u010dtovn\u00e9ho obdobia<\/li>\n\n\n\n
                  • Inventariz\u00e1cia sa rob\u00ed periodicky ku koncu \u00fa\u010dtovn\u00e9ho obdobia, vy\u017eaduje presn\u00e9 a preuk\u00e1zate\u013en\u00e9 vedenie<\/li>\n<\/ul>\n\n\n\n

                    \u00da\u010dtovanie nakupovan\u00fdch z\u00e1sob: <\/em><\/strong>je to materi\u00e1l a tovar<\/p>\n\n\n\n

                    \u00da\u010dtovanie o materi\u00e1li<\/strong><\/p>\n\n\n\n

                    Materi\u00e1l:<\/u><\/em><\/strong> je kr\u00e1tkodob\u00fd majetok. M\u00e1 hmotn\u00fd charakter. Pri pou\u017eit\u00ed sa opotrebov\u00e1va =) tzv. jeho hodnota vch\u00e1dza do hodnoty v\u00fdrobku. Patr\u00ed sem:<\/p>\n\n\n\n

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                    1. z\u00e1kladn\u00fd materi\u00e1l<\/u><\/em> (suroviny) tvor\u00ed podstatu v\u00fdrobku<\/li>\n\n\n\n
                    2. pomocn\u00fd materi\u00e1l<\/u><\/em> (doplnkov\u00fd) dotv\u00e1ra v\u00fdrobok<\/li>\n\n\n\n
                    3. prev\u00e1dzkov\u00fd materi\u00e1l<\/u><\/em> (l\u00e1tky) nevstupuj\u00fa do v\u00fdrobku (netvoria ho). S\u00fa potrebn\u00e9 pre jeho v\u00fdrobu<\/li>\n\n\n\n
                    4. N\u00e1hradn\u00e9 s\u00fa\u010diastky<\/u><\/em> \u2013 potrebn\u00e9 pre \u00fadr\u017ebu a opravu dlhodob\u00e9ho majetku \u00fa\u010dtovnej jednotky<\/li>\n\n\n\n
                    5. Obaly<\/u><\/em> \u2013 na ochranu a prepravu v\u00fdrobkov a tovarov<\/li>\n\n\n\n
                    6. Dlhodob\u00fd majetok<\/u><\/em> \u2013 doba pou\u017eite\u013enosti je v\u00e4\u010d\u0161ia ako 1 rok, ocenenie men\u0161ie ako 1 700,-\u20ac a \u00fa\u010dtovn\u00e1 jednotka sa rozhodla, \u017ee nepatr\u00ed do dlhodob\u00e9ho majetku<\/li>\n<\/ol>\n\n\n\n

                      \u00da\u010dtovanie materi\u00e1lu k\u00fapou (dod\u00e1vate\u013esk\u00fdm sp\u00f4sobom):<\/em><\/strong><\/p>\n\n\n\n

                      \u00da\u010det 112 \u2013 Materi\u00e1l na sklade:<\/u><\/em> je \u00fa\u010dtom Akt\u00edv. Vedie sa Analytick\u00e1 evidencia<\/em> (pod\u013ea jednotliv\u00fdch druhov materi\u00e1lu, pod\u013ea skladu)<\/p>\n\n\n\n

                      Obsah \u00fa\u010dtovania:<\/u><\/em> stav a pohyb materi\u00e1lu \u00fa\u010dtovnej jednotky (n\u00e1kupy od dod\u00e1vate\u013ea a spotreba materi\u00e1lu)<\/p>\n\n\n\n

                      MD                                            112 \u2013 Materi\u00e1l na sklade                                                   D<\/strong><\/td><\/tr>
                      ZS                                                         xxx<\/td> <\/td><\/tr>
                      + pr\u00edjmy materi\u00e1lu na sklad (n\u00e1kupy) PRI<\/td>-v\u00fddaj materi\u00e1lu do spotreby VYD)<\/td><\/tr>
                       <\/td>KZ                                                            xxx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                      Obstar\u00e1vanie k\u00fapou:<\/em><\/strong><\/p>\n\n\n\n

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                      • Oce\u0148ujeme obstar\u00e1vacou cenou (OC)<\/u><\/em>
                        •  Obstar\u00e1vacia cena<\/strong> = cena materi\u00e1lu + v\u0161etky n\u00e1klady spojen\u00e9 s obstar\u00e1van\u00edm (preprava, clo, prov\u00edzia, vykl\u00e1dka, poistenie,…)<\/li><\/ul>\n
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                          •  Obstar\u00e1vacou cenou vy\u010d\u00edslujeme v \u00fa\u010dtovn\u00edctve na kalkula\u010dn\u00fdch \u00fa\u010dtoch<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                            Postup \u00fa\u010dtovania:<\/em><\/strong><\/p>\n\n\n\n

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                            • Obstar\u00e1vaciu cenu mus\u00edme pred prijat\u00edm materi\u00e1lu na sklad vy\u010d\u00edsli\u0165 (kalkulova\u0165)<\/li>\n\n\n\n
                            • Zlo\u017eky obstar\u00e1vacej ceny sa kalkuluj\u00fa (eviduj\u00fa) bez DPH<\/em><\/li>\n\n\n\n
                            • Vy\u010d\u00edslenie (kalkulovanie) obstar\u00e1vacej ceny evidujeme na kalkula\u010dnom \u00fa\u010dte 111 \u2013 Obstaranie materi\u00e1lu<\/u><\/em> \u2013 t. j. za\u00fa\u010dtova\u0165 jednotliv\u00fdch zlo\u017eiek obstar\u00e1vacej ceny na \u00fa\u010dte 111<\/em><\/li>\n\n\n\n
                            • Po vy\u010d\u00edslen\u00ed obstar\u00e1vacej ceny (zaevidovan\u00ed v\u0161etk\u00fdch zlo\u017eiek obstar\u00e1vacej ceny na kalkula\u010dnom \u00fa\u010dte) pre\u00fa\u010dtujeme hodnotu materi\u00e1lu z kalkula\u010dn\u00e9ho \u00fa\u010dtu majetku, t. j. z \u00fa\u010dtu 111 na \u00fa\u010det 112<\/em><\/li>\n<\/ul>\n\n\n\n

                              Spotreba materi\u00e1lu:<\/em><\/strong><\/p>\n\n\n\n