{"id":9,"date":"2023-12-18T10:25:11","date_gmt":"2023-12-18T10:25:11","guid":{"rendered":"https:\/\/uctovnictvo.eckari.sk\/?p=9"},"modified":"2023-12-18T10:25:11","modified_gmt":"2023-12-18T10:25:11","slug":"uctovna-dokumentacia","status":"publish","type":"post","link":"https:\/\/uctovnictvo.eckari.sk\/index.php\/2023\/12\/18\/uctovna-dokumentacia\/","title":{"rendered":"\u00da\u010dtovn\u00e1 dokument\u00e1cia"},"content":{"rendered":"\n<p><strong><em>Podstata \u00fa\u010dtovnej dokument\u00e1cie:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><u>\u00da\u010dtovn\u00e1 dokument\u00e1cia<\/u><\/em> \u2013 s\u00fahrn v\u0161etk\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1znamov<\/li>\n\n\n\n<li><em><u>\u00da\u010dtovn\u00fd z\u00e1znam<\/u><\/em> \u2013 \u00fadaj, ktor\u00fd je nosite\u013eom inform\u00e1cie t\u00fdkaj\u00facej sa predmetu \u00fa\u010dtovn\u00edctva alebo sp\u00f4sobu jeho vedenia<\/li>\n<\/ul>\n\n\n\n<p><strong><em>\u010clenenie \u00fa\u010dtovn\u00fdch z\u00e1znamov:<\/em><\/strong><strong><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" style=\"list-style-type:lower-alpha\">\n<li><em><u>Jednotliv\u00e9<\/u><\/em> \u2013 obsahuj\u00fa iba jednu inform\u00e1ciu<\/li>\n\n\n\n<li><em><u>S\u00fahrnn\u00e9<\/u><\/em> \u2013 obsahuj\u00fa viac inform\u00e1ci\u00ed, obsahuj\u00fa s\u00fahrnn\u00e9 inform\u00e1cie<\/li>\n<\/ol>\n\n\n\n<p><strong><em>Formy \u00fa\u010dtovn\u00fdch z\u00e1znamov:<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em><u>P\u00edsomn\u00e1 forma<\/u><\/em> \u2013 \u010ditate\u013en\u00e1 pre fyzick\u00fa osobu, t. j. nap\u00edsan\u00e1 alebo vytla\u010den\u00e1<\/li>\n\n\n\n<li><em><u>Technick\u00e1 forma<\/u><\/em> \u2013 elektronick\u00e1 forma, mus\u00ed by\u0165 \u013eahko prevodite\u013en\u00e1 do p\u00edsomnej formy<\/li>\n\n\n\n<li><em><u>Osobitn\u00e1 forma<\/u><\/em>: predpisov\u00fd z\u00e1znam \u2013 vlastnoru\u010dn\u00fd alebo elektronick\u00fd podpis<\/li>\n<\/ol>\n\n\n\n<p><strong><em>\u00da\u010dtovn\u00fd z\u00e1znam mus\u00ed by\u0165:<\/em><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" style=\"list-style-type:lower-alpha\">\n<li><em><u>Preuk\u00e1zate\u013en\u00fd<\/u><\/em> \u2013 mus\u00ed dokazova\u0165 skuto\u010dnos\u0165<\/li>\n\n\n\n<li><em><u>Zrozumite\u013en\u00fd<\/u><\/em> \u2013 vyhotoven\u00fd v&nbsp;\u0161t\u00e1tnom jazyku a&nbsp;umo\u017eni\u0165 jednozna\u010dne ur\u010di\u0165 obsah \u00fa\u010dtovn\u00fdch pr\u00edpadov<\/li>\n\n\n\n<li><em><u>Trval\u00fd<\/u><\/em> \u2013 zabezpe\u010den\u00e1 trvalos\u0165 po cel\u00fd \u010das jeho spracovania a&nbsp;\u00faschovy (nie ceruzkou, gumovac\u00edmi perami, termostabiln\u00fd papier a&nbsp;pod.)<br>Nosite\u013eom \u00fa\u010dtovn\u00e9ho z\u00e1znamu je \u00fa\u010dtovn\u00fd doklad.<\/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>S\u00fa preuk\u00e1zate\u013en\u00e9 \u00fa\u010dtovn\u00e9 z\u00e1znamy, na z\u00e1klade ktor\u00fdch sa \u00fa\u010dtuj\u00fa \u00fa\u010dtovn\u00e9 z\u00e1pisy<\/li>\n\n\n\n<li>Plat\u00ed <em><u>z\u00e1sada dokladovosti<\/u><\/em> \u2013 ka\u017ed\u00fd \u00fa\u010dtovn\u00fd pr\u00edpad mus\u00ed by\u0165 dolo\u017een\u00fd \u00fa\u010dtovn\u00fdm dokladom<\/li>\n\n\n\n<li>Bez \u00fa\u010dtovn\u00e9ho dokladu nesmie by\u0165 vyhotoven\u00fd \u017eiadny \u00fa\u010dtovn\u00fd z\u00e1pis<\/li>\n\n\n\n<li>Funkcie \u00fa\u010dtovn\u00e9ho dokladu:<ul><li><em><u>Dokladuj\u00fa (dokumentuj\u00fa)<\/u><\/em> \u00fa\u010dtovn\u00e9 z\u00e1pisy<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>S\u00fa prostriedkom <em><u>na overenie (kontrolu)<\/u><\/em> spr\u00e1vnosti za\u00fa\u010dtovania \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Druhy \u00fa\u010dtovn\u00fdch dokladov:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pod\u013ea vecn\u00e9ho obsahu:<\/li>\n\n\n\n<li><em><u>Vonkaj\u0161ie \u2013 extern\u00e9:<\/u><\/em> vznikaj\u00fa pri styku podniku s\u00a0vonkaj\u0161\u00edm okol\u00edm<ul><li><em>Vydan\u00e9<\/em> \u2013 vystavuje ich podnik a&nbsp;id\u00fa von z&nbsp;podniku, napr.: vystaven\u00e1 fakt\u00fara odberate\u013eovi<\/li><\/ul><ul><li><em>Prijat\u00e9<\/em> \u2013 podnik ich prij\u00edma z&nbsp;vonku, napr.: prijat\u00e1 fakt\u00fara od dod\u00e1vate\u013ea<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em><u>Vn\u00fatorn\u00e9 \u2013 intern\u00e9:<\/u><\/em> vypl\u00fdvaj\u00fa z\u00a0vn\u00fatornej \u010dinnosti podniku<ul><li><em>Predtla\u010den\u00e9<\/em> \u2013 napr.: pokladni\u010dn\u00e9 doklady, z\u00fa\u010dtovacia a&nbsp;v\u00fdplatn\u00e1 listina<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em>V\u0161eobecn\u00e9<\/em> \u2013 nie s\u00fa predtla\u010den\u00e9, napr.: odpisn\u00fd pl\u00e1n, rozdelenie v\u00fdsledku hospod\u00e1renia<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Pod\u013ea po\u010dtu z\u00e1chytn\u00fdch \u00fa\u010dtovn\u00fdch pr\u00edpadov:<ul><li><em><u>Jednotliv\u00e9:<\/u><\/em> iba jeden \u00fa\u010dtovn\u00fd pr\u00edpad<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em><u>Zbern\u00e9:<\/u><\/em> s\u00fahrnn\u00e9 \u2013 viac \u00fa\u010dtovn\u00fdch pr\u00edpadov rovnak\u00e9ho typu<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong><em>N\u00e1le\u017eitosti \u00fa\u010dtovn\u00fdch dokladov:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stanovuje \u00a7 10 z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve:<ul><li>Slovn\u00e9 a&nbsp;\u010d\u00edseln\u00e9 ozna\u010denie \u00fa\u010dtovn\u00e9ho dokladu<\/li><\/ul><ul><li>Obsah \u00fa\u010dtovn\u00e9ho pr\u00edpadu a&nbsp;ozna\u010denie jeho \u00fa\u010dastn\u00edkov<\/li><\/ul><ul><li>Pe\u0148a\u017en\u00fa sumu alebo \u00fadaj o&nbsp;cene za mern\u00fa jednotku a&nbsp;vyjadrenie mno\u017estva<\/li><\/ul><ul><li>D\u00e1tum vyhotovenia \u00fa\u010dtovn\u00e9ho dokladu<\/li><\/ul><ul><li>D\u00e1tum uskuto\u010dnenia \u00fa\u010dtovn\u00e9ho pr\u00edpadu, ak nie je zhodn\u00fd s&nbsp;d\u00e1tumom vyhotovenia<\/li><\/ul><ul><li>Predpisov\u00fd z\u00e1znam osoby zodpovednej za \u00fa\u010dtovn\u00fd pr\u00edpad v&nbsp;\u00fa\u010dtovnej jednotke a&nbsp;podp\u00edsan\u00fd z\u00e1znam osoby zodpovednej za jeho za\u00fa\u010dtovanie<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Ozna\u010denie \u00fa\u010dtov, na ktor\u00fdch sa \u00fa\u010dtovn\u00fd pr\u00edpad za\u00fa\u010dtuje v&nbsp;\u00fa\u010dtovn\u00fdch jednotk\u00e1ch \u00fa\u010dtuj\u00facich v&nbsp;s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva, ak to nevypl\u00fdva z&nbsp;programov\u00e9ho vybavenia<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u00da\u010dtovn\u00e9 doklady s\u00fa z\u00e1rove\u0148 aj <em><u>da\u0148ov\u00fdmi dokladmi<\/u><\/em>, preto sa niektor\u00e9 doklady dopl\u0148uj\u00fa aj <em><u>n\u00e1le\u017eitos\u0165ami da\u0148ov\u00fdch dokladov<\/u><\/em>, napr.: I\u010cO, DI\u010c, I\u010c DPH, registr\u00e1cia (\u010d. 8,9)<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Vyhotovenie \u00fa\u010dtovn\u00e9ho dokladu:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><u>\u010citate\u013en\u00e9:<\/u><\/em> nesm\u00fa by\u0165 rozmazan\u00e9, gumovan\u00e9, predp\u00edsan\u00e9, popre\u010diarkovan\u00e9 a&nbsp;pod.<\/li>\n\n\n\n<li><em><u>Preh\u013eadn\u00e9:<\/u><\/em> mus\u00ed da\u0165 jednozna\u010dne identifikova\u0165 ka\u017ed\u00e1 n\u00e1le\u017eitos\u0165 \u00fa\u010dtovn\u00e9ho dokladu<\/li>\n\n\n\n<li><em><u>Trval\u00e9:<\/u><\/em> nesm\u00fa by\u0165 nap\u00edsan\u00e9 ceruzkou, poslan\u00e9 faxom a&nbsp;pod.<\/li>\n\n\n\n<li>\u00da\u010dtov\u00e9 doklady musia by\u0165 vyhotoven\u00e9 <em><u>v\u010das a&nbsp;presne<\/u><\/em> (spr\u00e1vne)<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Spracovanie (likvid\u00e1cia) \u00fa\u010dtovn\u00fdch dokladov:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><u>Presk\u00famanie dokladov<\/u><\/em> \u2013 kontrola vecnej a\u00a0form\u00e1lnej spr\u00e1vnosti<ul><li><em>Vecn\u00e1:<\/em> kontrola \u00fadajov z&nbsp;h\u013eadiska opr\u00e1vnenosti \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><em>Form\u00e1lna:<\/em> \u010di m\u00e1 v\u0161etky n\u00e1le\u017eitosti \u00fa\u010dtovn\u00e9ho dokladu<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><em><u>O\u010d\u00edslovanie dokladov<\/u><\/em> \u2013 pridelenie \u010d\u00edsla z&nbsp;pr\u00edslu\u0161nej evidencie dokladov<\/li>\n\n\n\n<li><em><u>Zap\u00edsanie \u00fa\u010dtovn\u00e9ho predpisu<\/u><\/em> \u2013 zap\u00edsanie, tzv. predkont\u00e1cia \u2013 na samostatnom l\u00edstku alebo priamo na doklade<\/li>\n\n\n\n<li><em><u>Za\u00fa\u010dtovanie pod\u013ea \u00fa\u010dtovn\u00e9ho predpisu<\/u><\/em> \u2013 do pr\u00edslu\u0161nej \u00fa\u010dtovnej knihy<\/li>\n\n\n\n<li><em><u>Archivovanie<\/u><\/em> \u2013 ulo\u017eenie v&nbsp;pr\u00edru\u010dnom alebo \u00fa\u010dtovnom arch\u00edve a&nbsp;zabezpe\u010denia dokumentov proti strate, po\u0161kodeniu a&nbsp;odcudzeniu. Doba archiv\u00e1cie je stanoven\u00e1 z\u00e1konom.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Podstata \u00fa\u010dtovnej dokument\u00e1cie: \u010clenenie \u00fa\u010dtovn\u00fdch z\u00e1znamov: Formy \u00fa\u010dtovn\u00fdch z\u00e1znamov: \u00da\u010dtovn\u00fd z\u00e1znam mus\u00ed by\u0165: \u00da\u010dtovn\u00e9 doklady: Druhy \u00fa\u010dtovn\u00fdch dokladov: N\u00e1le\u017eitosti \u00fa\u010dtovn\u00fdch dokladov: Vyhotovenie \u00fa\u010dtovn\u00e9ho dokladu: Spracovanie (likvid\u00e1cia) \u00fa\u010dtovn\u00fdch dokladov:<\/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-9","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/9","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=9"}],"version-history":[{"count":1,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/9\/revisions"}],"predecessor-version":[{"id":10,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/posts\/9\/revisions\/10"}],"wp:attachment":[{"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/media?parent=9"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/categories?post=9"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uctovnictvo.eckari.sk\/index.php\/wp-json\/wp\/v2\/tags?post=9"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}