[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.banske.sk\/uctovnictvo\/#Article","mainEntityOfPage":"https:\/\/www.banske.sk\/uctovnictvo\/","headline":"\u00da\u010dtovn\u00edctvo","name":"\u00da\u010dtovn\u00edctvo","description":"Najprv by sme si mali na za\u010diatok ozrejmi\u0165 pre neznal\u00fdch, \u010do to vlastne \u00fa\u010dtovn\u00edctvo je. V\u00a0jednoduchosti by sme mohli poveda\u0165, \u017ee sa jedn\u00e1 o\u00a0nejak\u00fa bilanciu pr\u00edjmov, v\u00fddavkov alebo n\u00e1kladov a\u00a0v\u00fdnosov. Del\u00ed sa na jednoduch\u00e9 a\u00a0podvojn\u00e9 \u00fa\u010dtovn\u00edctvo. Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo \u2013Je vo svojej podstate zlo\u017eitej\u0161ie ako podvojn\u00e9. Neved\u00fa ho v\u0161ak ve\u013ek\u00e9 firmy, ale samostatn\u00ed podnikatelia. Aj to nie v\u0161etci, preto\u017ee zo z\u00e1kona nemusia, pokia\u013e si ur\u010dia pau\u0161\u00e1lne v\u00fddavky. Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo \u2013M\u00e1 svoju logiku a\u00a0je ve\u013emi \u010dasto vyu\u017e\u00edvan\u00e9 vo ve\u013ek\u00fdch firm\u00e1ch. Vlastne je povinn\u00e9 pre ka\u017ed\u00fa v\u00e4\u010d\u0161iu \u010di men\u0161iu firmu. Tieto firmy zamestn\u00e1vaj\u00fa \u00fa\u010dtovn\u00ed\u010dky v\u00e4\u010d\u0161inou na ka\u017ed\u00fa oblas\u0165 \u00fa\u010dtovn\u00edctva jednu. Na stredn\u00fdch a\u00a0vysok\u00fdch
Continue reading<\/a>","datePublished":"2017-10-23","dateModified":"2023-04-26","author":{"@type":"Person","@id":"https:\/\/www.banske.sk\/author\/#Person","name":"banske.sk\n","url":"https:\/\/www.banske.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/91506ed60e31abe586276a3e1420719df081581a820344a28fa2034bb1a2fe22?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/91506ed60e31abe586276a3e1420719df081581a820344a28fa2034bb1a2fe22?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"banske.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.banske.sk\/wp-content\/uploads\/img_a283907_w16497_t1514033016.jpg","url":"https:\/\/www.banske.sk\/wp-content\/uploads\/img_a283907_w16497_t1514033016.jpg","height":0,"width":0},"url":"https:\/\/www.banske.sk\/uctovnictvo\/","about":["Ekonomika"],"wordCount":423,"articleBody":"Najprv by sme si mali na za\u010diatok ozrejmi\u0165 pre neznal\u00fdch, \u010do to vlastne \u00fa\u010dtovn\u00edctvo je. V\u00a0jednoduchosti by sme mohli poveda\u0165, \u017ee sa jedn\u00e1 o\u00a0nejak\u00fa bilanciu pr\u00edjmov, v\u00fddavkov alebo n\u00e1kladov a\u00a0v\u00fdnosov. Del\u00ed sa na jednoduch\u00e9 a\u00a0podvojn\u00e9 \u00fa\u010dtovn\u00edctvo.\t\tJednoduch\u00e9 \u00fa\u010dtovn\u00edctvo \u2013Je vo svojej podstate zlo\u017eitej\u0161ie ako podvojn\u00e9. Neved\u00fa ho v\u0161ak ve\u013ek\u00e9 firmy, ale samostatn\u00ed podnikatelia. Aj to nie v\u0161etci, preto\u017ee zo z\u00e1kona nemusia, pokia\u013e si ur\u010dia pau\u0161\u00e1lne v\u00fddavky.\t\tPodvojn\u00e9 \u00fa\u010dtovn\u00edctvo \u2013M\u00e1 svoju logiku a\u00a0je ve\u013emi \u010dasto vyu\u017e\u00edvan\u00e9 vo ve\u013ek\u00fdch firm\u00e1ch. Vlastne je povinn\u00e9 pre ka\u017ed\u00fa v\u00e4\u010d\u0161iu \u010di men\u0161iu firmu. Tieto firmy zamestn\u00e1vaj\u00fa \u00fa\u010dtovn\u00ed\u010dky v\u00e4\u010d\u0161inou na ka\u017ed\u00fa oblas\u0165 \u00fa\u010dtovn\u00edctva jednu.Na stredn\u00fdch a\u00a0vysok\u00fdch \u0161kol\u00e1ch sa \u0161tudenti v\u00e4\u010d\u0161inou zaoberaj\u00fa podvojn\u00fdm \u00fa\u010dtovn\u00edctvom. Je to preto, \u017ee je \u010dastej\u0161ie vyu\u017e\u00edvan\u00e9. Hoci sa jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo vol\u00e1 jednoduch\u00e9, nie je to v\u00f4bec tak. Mo\u017eno je to aj t\u00fdm, \u017ee sa tak \u010dasto nevyu\u010duje a\u00a0nevenuje sa mu to\u013ek\u00e1 pozornos\u0165, ale je to hlavne preto, \u017ee jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo nie je dopodrobna upraven\u00e9 z\u00e1konom tak ako podvojn\u00e9. Tak\u017ee je v\u00a0podstate na podnikate\u013eovi alebo jeho \u00fa\u010dtovn\u00ed\u010dke ako bude vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo. A\u00a0tu vznikaj\u00fa pr\u00e1ve tie konflikty, preto\u017ee musia v\u0161etko dopodrobna presk\u00fama\u0165, aby zistili, \u010di t\u00e1 forma akou \u00fa\u010dtuj\u00fa je pod\u013ea z\u00e1kona naozaj spr\u00e1vna.Naopak v\u00a0podvojnom \u00fa\u010dtovn\u00edctve je to jednoduch\u0161ie, preto\u017ee ka\u017ed\u00fd krok je presne dan\u00fd. Ke\u010f pr\u00edde fakt\u00fara, \u00fa\u010dtovn\u00ed\u010dka presne vie ako ju m\u00e1 za\u00fa\u010dtova\u0165. Nevznikaj\u00fa konflikty a\u00a0v\u0161etko je logicky prepojen\u00e9. Ve\u010f aj dan\u00fd z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve je preto tak\u00fd hrub\u00fd. Ale \u010dlovek nem\u00e1 aspo\u0148 pochybnosti o\u00a0spr\u00e1vnosti svojich krokov.Pre\u010do je tak\u00e9 l\u00e1kav\u00e9 ? Pre\u010do je vlastne \u00fa\u010dtovn\u00edctvo tak\u00e9 l\u00e1kav\u00e9, v\u00e1m neviem presne poveda\u0165, ale z\u00a0\u010dasti ma dos\u0165 roz\u010du\u013euje, \u017ee je to vo\u013en\u00e1 \u017eivnos\u0165. To znamen\u00e1, \u017ee na otvorenie \u017eivnosti s\u00a0\u00fa\u010dtovn\u00edctvom nemus\u00ed ma\u0165 potrebn\u00e9 vzdelanie. To mi pr\u00edde dos\u0165 ve\u013ek\u00e1 blbos\u0165, preto\u017ee na \u00fa\u010dtovanie treba vzdelanie. Niekde sa to predsa nau\u010di\u0165 mus\u00edte a\u00a0ide tu o\u00a0PENIAZE. Ke\u010f sa pom\u00fdlite a\u00a0vy\u010d\u00edslite in\u00fa da\u0148, pokuty s\u00fa dos\u0165 ve\u013ek\u00e9. A\u00a0to sta\u010d\u00ed aj drobn\u00e1 chyba, ako napr\u00edklad zl\u00e9 zaokr\u00fahlenie.\u00a0 3.7\/5 - (10 votes) "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"\u00da\u010dtovn\u00edctvo","item":"https:\/\/www.banske.sk\/uctovnictvo\/#breadcrumbitem"}]}]