{"id":18,"date":"2023-12-20T13:48:03","date_gmt":"2023-12-20T13:48:03","guid":{"rendered":"https:\/\/uctovnictvo.eckari.sk\/?p=18"},"modified":"2024-04-21T07:52:07","modified_gmt":"2024-04-21T07:52:07","slug":"uctovna-trieda-2-financne-ucty","status":"publish","type":"post","link":"https:\/\/uctovnictvo.eckari.sk\/index.php\/2023\/12\/20\/uctovna-trieda-2-financne-ucty\/","title":{"rendered":"\u00da\u010dtov\u00e1 trieda 2 &#8211; Finan\u010dn\u00e9 \u00fa\u010dty"},"content":{"rendered":"\n<p><strong><em>V\u0161eobecn\u00e1 charakteristika:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><u>Kr\u00e1tkodob\u00fd finan\u010dn\u00fd majetok (21, 22, 25)<\/u><\/em><strong><\/strong><ul><li><em>&nbsp;peniaze v&nbsp;hotovosti a&nbsp;na bankov\u00fdch \u00fa\u010dtoch<\/em><strong><\/strong><\/li><\/ul><ul><li><em>&nbsp;ceniny<\/em><strong><\/strong><\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em>&nbsp;majetkov\u00e9 a&nbsp;dlhov\u00e9 cenn\u00e9 papiere ur\u010den\u00e9 na obchodovanie<\/em><strong><\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><em><u>Kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky (23, 24)<\/u><\/em><strong><\/strong><ul><li><em>&nbsp;bankov\u00e9 a&nbsp;eskontn\u00e9 \u00favery<\/em><strong><\/strong><\/li><\/ul><ul><li><em>&nbsp;finan\u010dn\u00e9 v\u00fdpomoci<\/em><strong><\/strong><\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em>&nbsp;vydan\u00e9 kr\u00e1tkodob\u00e9 dlhopisy<\/em><strong><\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><em><u>Prevodn\u00e9 \u00fa\u010dty a&nbsp;opravn\u00e9 polo\u017eky (26, 29)<\/u><\/em><strong><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u00da\u010det 211 \u2013 Pokladnica<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00da\u010dtujeme tu peniaze v&nbsp;hotovosti (bankovky, mince) v&nbsp;eur\u00e1ch alebo cudzej mene<\/li>\n\n\n\n<li>\u00da\u010det <em>Akt\u00edv (Kr\u00e1tkodob\u00fd finan\u010dn\u00fd majetok)<\/em><\/li>\n\n\n\n<li>Vedieme <em>analytick\u00fa evidenciu<\/em>, napr. pod\u013ea meny, pod\u013ea pokladn\u00edka a&nbsp;pod.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>MD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 211 \u2013 Pokladnica&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D<\/strong><\/td><\/tr><tr><td>ZS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><td>&nbsp;<\/td><\/tr><tr><td>+ pr\u00edjem pe\u0148az\u00ed do pokladnice<br>&nbsp;&nbsp; (doklad PPD)<\/td><td>-v\u00fddavok pe\u0148az\u00ed z&nbsp;pokladnice<br>&nbsp;(doklad VPD)<\/td><\/tr><tr><td>&nbsp;<\/td><td>KZ&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;xxx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Obsah \u00fa\u010dtovania:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stav a&nbsp;pohyb pe\u0148az\u00ed v&nbsp;hotovosti v&nbsp;eur\u00e1ch a&nbsp;v&nbsp;cudzej mene (napr. CZK, USD, OBP)<\/li>\n\n\n\n<li>\u0160ekov prijat\u00fdch namiesto hotov\u00fdch pe\u0148az\u00ed<\/li>\n\n\n\n<li>Pouk\u00e1\u017eok na za\u00fa\u010dtovanie (napr. kni\u017en\u00e9 pouk\u00e1\u017eky alebo in\u00e9 pouk\u00e1\u017eky na n\u00e1kup tovaru a&nbsp;slu\u017eieb)<\/li>\n\n\n\n<li>Peniaze na v\u00fdplatn\u00fdch listin\u00e1ch<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 doklady:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Pr\u00edjmov\u00fd pokladni\u010dn\u00fd doklad (PPD) <\/em>\u2013 pr\u00edjem pe\u0148az\u00ed do pokladnice. \u00da\u010dtujeme na stranu M\u00e1 da\u0165<\/li>\n\n\n\n<li><em>V\u00fddavkov\u00fd pokladni\u010dn\u00fd doklad (VPD) <\/em>\u2013 v\u00fddaj pe\u0148az\u00ed z&nbsp;pokladnice. \u00da\u010dtujeme na stranu Dal<\/li>\n\n\n\n<li>In\u00e9 doklady sa tu nesm\u00fa pou\u017e\u00edva\u0165<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00da\u010det 221 \u2013 Bankov\u00e9 \u00fa\u010dty<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stav a&nbsp;pohyb pe\u0148az\u00ed na bankov\u00fdch \u00fa\u010dtoch (bezhotovostn\u00e9 peniaze) v&nbsp;eur\u00e1ch a&nbsp;v&nbsp;cudzej mene (napr. CZK, USD, GBP)<\/li>\n\n\n\n<li>\u00da\u010det <em>Akt\u00edv (Kr\u00e1tkodob\u00fd finan\u010dn\u00fd majetok)<\/em><\/li>\n\n\n\n<li>Vedieme <em>analytick\u00fa evidenciu<\/em>, napr. pod\u013ea \u00fa\u010dtov otvoren\u00fd v&nbsp;komer\u010dn\u00fdch bank\u00e1ch, pod\u013ea meny<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>MD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 221 \u2013 Bankov\u00e9 \u00fa\u010dty&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D<\/strong><\/td><\/tr><tr><td>ZS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><td>&nbsp;<\/td><\/tr><tr><td>+ pr\u00edjem pe\u0148az\u00ed z&nbsp;pokladnice alebo in\u00e9ho \u00fa\u010dtu + inkaso platieb od odoberate\u013ea In\u00e9 pr\u00edjmy<\/td><td>-\u00fahrady fakt\u00far dod\u00e1vate\u013eom -v\u00fdber pe\u0148az\u00ed do pokladnice -prevody na in\u00e9 bankov\u00e9 \u00fa\u010dty -in\u00e9 \u00fahrady z&nbsp;\u00fa\u010dtu<\/td><\/tr><tr><td>&nbsp;<\/td><td>KZ&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>Druhy bankov\u00fdch \u00fa\u010dtov:<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em><u>Be\u017en\u00fd \u00fa\u010det:<\/u><\/em> sl\u00fa\u017ei na pohyb pe\u0148az\u00ed, \u00fa\u010dtovn\u00e1 jednotka m\u00e1 peniaze kedyko\u013evek k&nbsp;dispoz\u00edci\u00ed, m\u00f4\u017ee ma\u0165 aj pre\u010derpanie (\u00eds\u0165 do m\u00ednusu), t. j. kontokorentn\u00fd \u00fa\u010det \u2013 be\u017en\u00fd \u00fa\u010det m\u00f4\u017ee vykazova\u0165 z\u00e1porn\u00fd zostatok<\/li>\n\n\n\n<li><em><u>Vkladov\u00fd \u00fa\u010det:<\/u><\/em> sl\u00fa\u017ei na ulo\u017eenie vo\u013en\u00fdch finan\u010dn\u00fdch prostriedkov na ur\u010dit\u00fa dobou za v\u00fdhodn\u00fd \u00farok<\/li>\n\n\n\n<li><em><u>Dev\u00edzov\u00fd \u00fa\u010det:<\/u><\/em> be\u017en\u00fd alebo vkladov\u00fd \u00fa\u010det v&nbsp;cudzej mene<\/li>\n<\/ol>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 doklady:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>V\u00fdpis z&nbsp;bankov\u00e9ho \u00fa\u010dtu (VB\u00da)<\/em><\/li>\n\n\n\n<li>In\u00e9 doklady sa tu nesm\u00fa pou\u017e\u00edva\u0165<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>VB\u00da<\/td><td>\u00dahrada fakt\u00fary dod\u00e1vate\u013eom<\/td><td>&nbsp; 1&nbsp;000,-\u20ac<\/td><td>321<\/td><td>221<\/td><\/tr><tr><td>2.<\/td><td>VB\u00da<\/td><td>Inkaso fakt\u00fary od odberate\u013ea<\/td><td>&nbsp; 2&nbsp;000,-\u20ac<\/td><td>221<\/td><td>311<\/td><\/tr><tr><td>3.<\/td><td>VB\u00da<\/td><td>V\u00fdplata miezd zamestnancom<\/td><td>&nbsp; 2&nbsp;100,-\u20ac<\/td><td>331<\/td><td>221<\/td><\/tr><tr><td>4.<\/td><td>VB\u00da<\/td><td>Za\u00fa\u010dtovanie platen\u00fdch (debetn\u00fdch) \u00farokov<\/td><td>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5,-\u20ac<\/td><td>&nbsp; 562<\/td><td>&nbsp; 221<\/td><\/tr><tr><td>5.<\/td><td>VB\u00da<\/td><td>Za\u00fa\u010dtovanie prijat\u00fdch (kreditn\u00fdch) \u00farokov<\/td><td>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2,-\u20ac<\/td><td>&nbsp; 221<\/td><td>&nbsp; 662<\/td><\/tr><tr><td>6.<\/td><td>VB\u00da<\/td><td>Platen\u00e9 poplatky banke<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10,-\u20ac<\/td><td>568<\/td><td>221<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u00da\u010det 261 \u2013 Peniaze na ceste<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prevodov\u00fd \u00fa\u010det \u2013 sl\u00fa\u017ei na preklenutie \u010dasov\u00e9ho nes\u00faladu medzi uskuto\u010dnen\u00edm \u00fa\u010dtovn\u00e9ho pr\u00edpadu a\u00a0vystaven\u00edm \u00fa\u010dtovn\u00e9ho dokladu a\u00a0jeho obdr\u017ean\u00edm (tzv. nem\u00e1me pr\u00edslu\u0161n\u00e9 doklady v\u00a0jeden de\u0148)<\/li>\n\n\n\n<li>nem\u00e1 charakter \u017eiadneho \u00fa\u010dtu, tzv. nie je \u00fa\u010dtom Akt\u00edv, Pas\u00edv, N\u00e1kladov ani V\u00fdnosov<\/li>\n\n\n\n<li>Pou\u017e\u00edva sa pri:<ul><li>&nbsp;<em>prevodoch medzi pokladnicou a&nbsp;bankov\u00fdm \u00fa\u010dtom<\/em><\/li><\/ul><ul><li><em>&nbsp;prevodoch medzi bankov\u00fdmi \u00fa\u010dtami navz\u00e1jom (z jednej do druhej banky)<\/em><\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em>&nbsp;pri poskytnut\u00ed a&nbsp;splaten\u00ed bankov\u00fdch \u00faverov<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00da\u010det 231 \u2013 Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Je to \u00fa\u010det <em>Pas\u00edv<\/em><\/li>\n\n\n\n<li>\u00da\u010dtuj\u00fa sa tu \u00favery poskytnut\u00e9 komer\u010dnou bankou so splatnos\u0165ou menej ako 1 rok<\/li>\n\n\n\n<li>\u00daver = pe\u0148a\u017en\u00e1 p\u00f4\u017ei\u010dka poskytnut\u00e1 bankou na z\u00e1klade \u00faverovej zmluvy<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>MD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 231 \u2013 Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td>ZS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><\/tr><tr><td>-spl\u00e1tka \u00faveru<\/td><td>+ poskytnut\u00fd \u00faver<\/td><\/tr><tr><td>KZ&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00e9 doklady:<\/em><\/strong><\/p>\n\n\n\n<p><em>VB\u00dav \u2013 V\u00fdpis z&nbsp;bankov\u00e9ho \u00faverov\u00e9ho \u00fa\u010dtu<\/em><\/p>\n\n\n\n<p><strong><em>\u00da\u010dtovanie kr\u00e1tkodob\u00e9ho bankov\u00e9ho \u00faveru sa m\u00f4\u017ee uskuto\u010dni\u0165 2 sp\u00f4sobmi:<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em><u>Prevodom pe\u0148az\u00ed z&nbsp;\u00fa\u010dtu 231 \u2013 Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery na \u00fa\u010det 221 \u2013 Bankov\u00e9 \u00fa\u010dty<\/u><\/em><\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>VB\u00dav<\/td><td>\u00dahrada KB\u00dav bankou<\/td><td>10&nbsp;000,-\u20ac<\/td><td>261<\/td><td>231<\/td><\/tr><tr><td>2.<\/td><td>VB\u00da<\/td><td>Prevod KB\u00dav na bankov\u00fd \u00fa\u010det<\/td><td>10&nbsp;000,-\u20ac<\/td><td>221<\/td><td>261<\/td><\/tr><tr><td>3.<\/td><td>VB\u00da<\/td><td>\u00dahrada fakt\u00fary dod\u00e1vate\u013eovi z&nbsp;bankov\u00e9ho \u00fa\u010dtu<\/td><td>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; 400,-\u20ac<\/td><td>&nbsp; 321<\/td><td>&nbsp; 221<\/td><\/tr><tr><td>4.<\/td><td>VB\u00da<\/td><td>\u00dahrada debetn\u00fdch \u00farokov za KB\u00dav<\/td><td>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; 100,-\u20ac<\/td><td>&nbsp; 562<\/td><td>&nbsp; 221<\/td><\/tr><tr><td>5.<\/td><td>VB\u00da<\/td><td>Spl\u00e1tka KB\u00dav z&nbsp;be\u017en\u00e9ho \u00fa\u010dtu<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp; 830,-\u20ac<\/td><td>261<\/td><td>221<\/td><\/tr><tr><td>6.<\/td><td>VB\u00da<\/td><td>Spl\u00e1tka KB\u00dav<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp; 830,-\u20ac<\/td><td>231<\/td><td>261<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><u>\u00da\u010dtovanie KB\u00dav priamou \u00fahradou dod\u00e1vate\u013eovi<\/u><\/em><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>VB\u00dav<\/td><td>\u00dahrada dod\u00e1vate\u013eovi priamo z&nbsp;poskytnut\u00e9ho KB\u00dav<\/td><td>&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;400,-\u20ac<\/td><td>&nbsp; 321<\/td><td>&nbsp; 231<\/td><\/tr><tr><td>2.<\/td><td>VB\u00dav<\/td><td>Spl\u00e1tka KB\u00dav<\/td><td>&nbsp;&nbsp;&nbsp; &nbsp;830,-\u20ac<\/td><td>231<\/td><td>261<\/td><\/tr><tr><td>3.<\/td><td>VB\u00da<\/td><td>Spl\u00e1tka KB\u00dav<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp; 830,-\u20ac<\/td><td>261<\/td><td>221<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>249 \u2013 Ostatn\u00e9 kr\u00e1tkodob\u00e9 finan\u010dn\u00e9 v\u00fdpomoci<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pe\u0148a\u017en\u00e1 p\u00f4\u017ei\u010dka poskytnut\u00e1 in\u00fdm subjektom ako bankou na z\u00e1klade zmluvy o&nbsp;p\u00f4\u017ei\u010dke<\/li>\n\n\n\n<li>Spl\u00e1tka menej ako 1 rok<\/li>\n\n\n\n<li>Je to \u00fa\u010dtom <em>Pas\u00edv<\/em><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>P. \u010d.<\/strong><\/td><td><strong>Doklad<\/strong><\/td><td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td><td><strong>Suma<\/strong><\/td><td><strong>MD<\/strong><\/td><td><strong>D<\/strong><\/td><\/tr><tr><td>1.<\/td><td>VB\u00da<\/td><td>Prijat\u00e1 KD v\u00fdpomoc od in\u00e9ho podnikate\u013esk\u00e9ho subjektu<\/td><td>&nbsp; 10 000,-\u20ac<\/td><td>&nbsp; 221<\/td><td>&nbsp; 249<\/td><\/tr><tr><td>2.<\/td><td>VB\u00da<\/td><td>Splatenie KD finan\u010dnej v\u00fdpomoci<\/td><td>10 000,-\u20ac<\/td><td>249<\/td><td>221<\/td><\/tr><tr><td>3.<\/td><td>VB\u00da<\/td><td>\u00dahrada dohodnut\u00fdch \u00farokov<\/td><td>&nbsp; 1 000,-\u20ac<\/td><td>562<\/td><td>221<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Znaky Kr\u00e1tkodob\u00e9ho finan\u010dn\u00e9ho majetku:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doba splatnosti menej ako 1 rok<\/li>\n\n\n\n<li>Vysok\u00e1 likvidnos\u0165<\/li>\n\n\n\n<li>Bezprostredn\u00e1 obchodovate\u013enos\u0165<\/li>\n\n\n\n<li>\u00da\u010dtovn\u00e1 jednotka KFM obstar\u00e1va za \u00fa\u010delom obchodovania (n\u00e1kup\/predaj)<\/li>\n\n\n\n<li>Oce\u0148uj\u00fa sa <em>obstar\u00e1vacou cenou = cena KFM + v\u0161etky n\u00e1klady spojen\u00e9 s obstaran\u00edm<\/em><\/li>\n\n\n\n<li>KFM sa \u00fa\u010dtuj\u00fa v&nbsp;\u00fa\u010dtovnej skupine <em>25 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00fd majetok<\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>V\u0161eobecn\u00e1 charakteristika: \u00da\u010det 211 \u2013 Pokladnica MD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 211 \u2013 Pokladnica&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D ZS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx &nbsp; + pr\u00edjem pe\u0148az\u00ed do pokladnice&nbsp;&nbsp; (doklad PPD) -v\u00fddavok pe\u0148az\u00ed z&nbsp;pokladnice&nbsp;(doklad VPD) &nbsp; KZ&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;xxx Obsah \u00fa\u010dtovania: \u00da\u010dtovn\u00e9 doklady: \u00da\u010det 221 \u2013 Bankov\u00e9 \u00fa\u010dty MD&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 221 \u2013 Bankov\u00e9 \u00fa\u010dty&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D ZS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; xxx &nbsp; + pr\u00edjem pe\u0148az\u00ed z&nbsp;pokladnice alebo in\u00e9ho \u00fa\u010dtu + inkaso &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/uctovnictvo.eckari.sk\/index.php\/2023\/12\/20\/uctovna-trieda-2-financne-ucty\/\" class=\"more-link\">Pokra\u010dova\u0165 v \u010d\u00edtan\u00ed<span class=\"screen-reader-text\"> &#8222;\u00da\u010dtov\u00e1 trieda 2 &#8211; Finan\u010dn\u00e9 \u00fa\u010dty&#8220;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-18","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/18","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/comments?post=18"}],"version-history":[{"count":4,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/18\/revisions"}],"predecessor-version":[{"id":168,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/18\/revisions\/168"}],"wp:attachment":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/media?parent=18"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/categories?post=18"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/tags?post=18"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}