[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.pame.sk\/ako-na-uctovnictvo-pri-zalozeni-spolocnosti\/#Article","mainEntityOfPage":"https:\/\/www.pame.sk\/ako-na-uctovnictvo-pri-zalozeni-spolocnosti\/","headline":"Ako na \u00fa\u010dtovn\u00edctvo pri zalo\u017een\u00ed spolo\u010dnosti?","name":"Ako na \u00fa\u010dtovn\u00edctvo pri zalo\u017een\u00ed spolo\u010dnosti?","description":"\u00da\u010dtovn\u00edctvo v spolo\u010dnosti je ve\u013emi d\u00f4le\u017eit\u00e9 a malo by sa pri jeho veden\u00ed dba\u0165 na d\u00f4kladnos\u0165, aby boli v\u0161etky \u00fadaje zap\u00edsan\u00e9 spr\u00e1vne. Tieto \u00fadaje je … ","datePublished":"2022-05-20","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.pame.sk\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.pame.sk\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/d7705a23c50ede72936119380238a88bdeb91030521f9262dc3abc6fdd8add33?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d7705a23c50ede72936119380238a88bdeb91030521f9262dc3abc6fdd8add33?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"pame.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.pame.sk\/wp-content\/uploads\/kontrola%20%C3%BA%C4%8Dtovn%C3%ADctva.jpg","url":"https:\/\/www.pame.sk\/wp-content\/uploads\/kontrola%20%C3%BA%C4%8Dtovn%C3%ADctva.jpg","height":0,"width":0},"url":"https:\/\/www.pame.sk\/ako-na-uctovnictvo-pri-zalozeni-spolocnosti\/","wordCount":380,"articleBody":"         \u00da\u010dtovn\u00edctvo v spolo\u010dnosti je ve\u013emi d\u00f4le\u017eit\u00e9 a malo by sa pri jeho veden\u00ed dba\u0165 na d\u00f4kladnos\u0165, aby boli v\u0161etky \u00fadaje zap\u00edsan\u00e9 spr\u00e1vne. Tieto \u00fadaje je nevyhnutn\u00e9 zapisova\u0165 pravidelne do \u00fa\u010dtovn\u00fdch kn\u00edh tak, aby bolo mo\u017en\u00e9 ma\u0165 jednoduch\u00fd preh\u013ead v danom \u00fa\u010dtovacom obdob\u00ed. Do vedenia \u00fa\u010dtovn\u00edctva sa treba pusti\u0165 ihne\u010f po zalo\u017een\u00ed spolo\u010dnosti, preto\u017ee je potrebn\u00e9 v prvom roku podnikania za\u010da\u0165 s vytvoren\u00edm otv\u00e1racej s\u00favahy. \u00da\u010dtovanie zalo\u017eenia s.r.o. teda pozost\u00e1va zo z\u00e1pisu prvotnej s\u00favahy, ktor\u00e1 by sa mala vytvori\u0165 k tomu ist\u00e9mu d\u00e1tumu, kedy ofici\u00e1lne spolo\u010dnos\u0165 vznikla. Prostredn\u00edctvom vytvorenia otv\u00e1racej s\u00favahy bude n\u00e1sledne mo\u017en\u00e9 na konci kalend\u00e1rneho roka zrealizova\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku, ktor\u00e1 pozost\u00e1va aj z kone\u010dn\u00e9ho s\u00favahov\u00e9ho \u00fa\u010dtu. \u010co sa t\u00fdka vytvorenia prvotnej otv\u00e1racej s\u00favahy, pracuje sa tu so z\u00e1pisom z\u00e1kladn\u00fdch \u00fa\u010dtovn\u00fdch pr\u00edkladov, ktor\u00e9 tvor\u00ed Z\u00e1kladn\u00e9 imanie, zria\u010fovacie n\u00e1klady, splaten\u00e9 vklady spolo\u010dn\u00edkov, poh\u013ead\u00e1vky nesplaten\u00fdch vkladov a rezervn\u00fd fond. Pr\u00edpadne sa taktie\u017e pracuje aj s in\u00fdmi z\u00e1pismi pod\u013ea \u00fa\u010dtovacej osnovy. V\u0161etky \u00fa\u010dtovn\u00e9 pr\u00edklady sa n\u00e1sledne zapisuj\u00fa v otv\u00e1racej s\u00favahe tak, \u017ee ich stav na po\u010diatku sa \u00fa\u010dtuje na \u0165archu vo\u010di \u00fa\u010dtovn\u00e9mu pr\u00edkladu Za\u010diato\u010dn\u00fd \u00fa\u010det s\u00favahov\u00fd. Nesplaten\u00e1 i splaten\u00e1 \u010das\u0165 Z\u00e1kladn\u00e9ho imania a zria\u010fovacie n\u00e1klady sa \u00fa\u010dtuj\u00fa v tomto pr\u00edpade v ich prospech. To \u010di ste \u00fa\u010dtovali spr\u00e1vne viete zisti\u0165 na z\u00e1klade toho, \u017ee v\u00e1m vyjde v s\u00favahe rovnak\u00e1 kone\u010dn\u00e1 suma. Pokia\u013e v\u00e1m suma nesed\u00ed, pravdepodobne ste urobili niekde chybu alebo ste sa pom\u00fdlili v \u010d\u00edsle. Je nevyhnutn\u00e9 si d\u00e1va\u0165 ve\u013ek\u00fd pozor, aby v\u0161etko sedelo a pri akejko\u013evek chybe rad\u0161ej \u00fa\u010dtovn\u00e9 pr\u00edklady prepo\u010d\u00edta\u0165. Rovnako je lep\u0161ie \u00fa\u010dtovn\u00edctvo prenecha\u0165 rad\u0161ej na sk\u00fasen\u00e9ho \u00fa\u010dtovn\u00edka, ktor\u00fd bude ma\u0165 preh\u013ead v aktu\u00e1lnych z\u00e1konoch a zmen\u00e1ch, ktor\u00e9 sa ka\u017edoro\u010dne vykon\u00e1vaj\u00fa nie len v nich, ale i v \u00fa\u010dtovnej osnove.                                                                                                                                                                                                                                                                                                                                                                                           4.1\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Ako na \u00fa\u010dtovn\u00edctvo pri zalo\u017een\u00ed spolo\u010dnosti?","item":"https:\/\/www.pame.sk\/ako-na-uctovnictvo-pri-zalozeni-spolocnosti\/#breadcrumbitem"}]}]