{"id":44361,"date":"2026-01-24T14:27:22","date_gmt":"2026-01-24T13:27:22","guid":{"rendered":"https:\/\/www.derivaty.sk\/?p=44361"},"modified":"2026-01-05T14:08:11","modified_gmt":"2026-01-05T13:08:11","slug":"podvojne-uctovnictvo-system-a-metodika-uctovania","status":"publish","type":"post","link":"https:\/\/www.autoskoly.sk\/news\/podvojne-uctovnictvo-system-a-metodika-uctovania\/","title":{"rendered":"Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo: Syst\u00e9m a metodika \u00fa\u010dtovania"},"content":{"rendered":"<h2>Defin\u00edcia a podstata podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/h2>\n<p>Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo je syst\u00e9m systematick\u00e9ho zaznamen\u00e1vania hospod\u00e1rskych oper\u00e1ci\u00ed, v ktorom sa ka\u017ed\u00fd \u00fa\u010dtovn\u00fd pr\u00edpad \u00fa\u010dtuje s\u00fa\u010dasne na dve strany (m\u00e1 da\u0165 \u2013 MD, dal \u2013 D) a na dvoch \u00fa\u010dtoch tak, aby sa zachovala \u00fa\u010dtovn\u00e1 rovnov\u00e1ha. Z\u00e1kladom je \u00fa\u010dtovn\u00e1 rovnica <strong>Akt\u00edva = Vlastn\u00e9 imanie + Z\u00e1v\u00e4zky<\/strong>. Podvojn\u00e9 \u00fa\u010dtovanie zabezpe\u010duje \u00faplnos\u0165, preuk\u00e1zate\u013enos\u0165 a kontrolovate\u013enos\u0165 inform\u00e1ci\u00ed pre riadenie podniku, verite\u013eov, investorov a org\u00e1ny verejnej moci.<\/p>\n<h2>Z\u00e1kladn\u00e9 princ\u00edpy a kvalitat\u00edvne po\u017eiadavky<\/h2>\n<ul>\n<li><strong>Podvojnos\u0165<\/strong> \u2013 ka\u017ed\u00e1 transakcia m\u00e1 kore\u0161ponduj\u00faci z\u00e1pis na MD jedn\u00e9ho \u00fa\u010dtu a na D in\u00e9ho \u00fa\u010dtu v rovnakej sume.<\/li>\n<li><strong>Akru\u00e1lny princ\u00edp<\/strong> \u2013 n\u00e1klady a v\u00fdnosy sa \u00fa\u010dtuj\u00fa do obdobia, s ktor\u00fdm vecne a \u010dasovo s\u00favisia, bez oh\u013eadu na inkaso \u010di \u00fahradu.<\/li>\n<li><strong>Opatrnos\u0165<\/strong> \u2013 prednos\u0165 maj\u00fa potenci\u00e1lne straty pred nerealizovan\u00fdmi ziskami (tvorba opravn\u00fdch polo\u017eiek a rezerv).<\/li>\n<li><strong>St\u00e1los\u0165 met\u00f3d<\/strong> \u2013 stabilita \u00fa\u010dtovn\u00fdch met\u00f3d a politiky pre porovnate\u013enos\u0165 obdob\u00ed.<\/li>\n<li><strong>V\u00fdznamnos\u0165 a spo\u013eahlivos\u0165<\/strong> \u2013 inform\u00e1cie maj\u00fa by\u0165 relevantn\u00e9, verne zobrazuj\u00face a auditovate\u013en\u00e9.<\/li>\n<\/ul>\n<h2>\u00da\u010dtov\u00e1 osnova, \u00fa\u010dtov\u00fd rozvrh a \u0161trukt\u00fara \u00fa\u010dtov<\/h2>\n<p>\u00da\u010dtov\u00e1 osnova definuje r\u00e1mcov\u00e9 triedy \u00fa\u010dtov (napr. dlhodob\u00fd majetok, z\u00e1soby, finan\u010dn\u00e9 \u00fa\u010dty, n\u00e1klady, v\u00fdnosy), z ktor\u00fdch \u00fa\u010dtovn\u00e1 jednotka zostav\u00ed vlastn\u00fd <em>\u00fa\u010dtov\u00fd rozvrh<\/em>. Ka\u017ed\u00fd syntetick\u00fd \u00fa\u010det m\u00e1 analytick\u00e9 \u010dlenenie pod\u013ea potreby (partneri, projekty, stredisk\u00e1, meny). \u00da\u010dty sa delia na s\u00favahov\u00e9 (akt\u00edvne a pas\u00edvne) a v\u00fdsledkov\u00e9 (n\u00e1kladov\u00e9 a v\u00fdnosov\u00e9).<\/p>\n<h2>S\u00favahov\u00e9 \u00fa\u010dty: akt\u00edvne a pas\u00edvne<\/h2>\n<ul>\n<li><strong>Akt\u00edvne \u00fa\u010dty<\/strong> \u2013 po\u010diato\u010dn\u00fd stav na MD, pr\u00edrastky na MD, \u00fabytky na D (napr. pokladnica, bankov\u00fd \u00fa\u010det, odberatelia, z\u00e1soby, stroje).<\/li>\n<li><strong>Pas\u00edvne \u00fa\u010dty<\/strong> \u2013 po\u010diato\u010dn\u00fd stav na D, pr\u00edrastky na D, \u00fabytky na MD (napr. z\u00e1v\u00e4zky, \u00favery, vlastn\u00e9 imanie, rezervy).<\/li>\n<\/ul>\n<h2>V\u00fdsledkov\u00e9 \u00fa\u010dty: n\u00e1klady a v\u00fdnosy<\/h2>\n<ul>\n<li><strong>N\u00e1kladov\u00e9 \u00fa\u010dty<\/strong> \u2013 \u00fa\u010dtuj\u00fa sa na MD (spotreba materi\u00e1lu, slu\u017eby, mzdy, odpisy). Zvy\u0161uj\u00fa z\u00e1porn\u00fdm smerom v\u00fdsledok hospod\u00e1renia.<\/li>\n<li><strong>V\u00fdnosov\u00e9 \u00fa\u010dty<\/strong> \u2013 \u00fa\u010dtuj\u00fa sa na D (tr\u017eby, zmluvn\u00e9 pokuty, finan\u010dn\u00e9 v\u00fdnosy). Zvy\u0161uj\u00fa kladn\u00fdm smerom v\u00fdsledok hospod\u00e1renia.<\/li>\n<\/ul>\n<h2>\u00da\u010dtovn\u00fd cyklus a \u00fa\u010dtovn\u00e9 knihy<\/h2>\n<ol>\n<li><strong>Doklad<\/strong> \u2013 vznik hospod\u00e1rskej oper\u00e1cie, vyhotovenie a kontrola \u00fa\u010dtovn\u00e9ho dokladu.<\/li>\n<li><strong>Predkont\u00e1cia<\/strong> \u2013 ur\u010denie kore\u0161ponduj\u00facich \u00fa\u010dtov (s\u00favz\u0165a\u017enos\u0165 MD\/D).<\/li>\n<li><strong>\u00da\u010dtovanie<\/strong> \u2013 z\u00e1pis do denn\u00edka a hlavnej knihy, priebe\u017en\u00e1 kontrola zostatkov.<\/li>\n<li><strong>Inventariz\u00e1cia<\/strong> \u2013 fyzick\u00e9 a dokladov\u00e9 overenie majetku a z\u00e1v\u00e4zkov.<\/li>\n<li><strong>Uz\u00e1vierka<\/strong> \u2013 \u010dasov\u00e9 rozl\u00ed\u0161enie, rezervy, opravn\u00e9 polo\u017eky, kurzov\u00e9 rozdiely, odpisy.<\/li>\n<li><strong>V\u00fdkazy<\/strong> \u2013 zostavenie s\u00favahy, v\u00fdkazu ziskov a str\u00e1t, preh\u013eadu pe\u0148a\u017en\u00fdch tokov a pozn\u00e1mok.<\/li>\n<\/ol>\n<h2>S\u00favz\u0165a\u017enosti (kore\u0161pondencia \u00fa\u010dtov) \u2013 modelov\u00e9 pr\u00edklady<\/h2>\n<ul>\n<li>N\u00e1kup materi\u00e1lu na fakt\u00faru: <em>MD Z\u00e1soby materi\u00e1lu<\/em> \/ <em>D Z\u00e1v\u00e4zky vo\u010di dod\u00e1vate\u013eom<\/em>.<\/li>\n<li>\u00dahrada fakt\u00fary z bankov\u00e9ho \u00fa\u010dtu: <em>MD Z\u00e1v\u00e4zky<\/em> \/ <em>D Bankov\u00fd \u00fa\u010det<\/em>.<\/li>\n<li>Predaj v\u00fdrobkov na fakt\u00faru: <em>MD Odberatelia<\/em> \/ <em>D Tr\u017eby z predaja<\/em>; s\u00fa\u010dasne vyskladnenie: <em>MD N\u00e1klady na predan\u00fd tovar\/v\u00fdrobky<\/em> \/ <em>D Z\u00e1soby<\/em>.<\/li>\n<li>Mzdy: <em>MD Mzdov\u00e9 n\u00e1klady<\/em> \/ <em>D Z\u00e1v\u00e4zky vo\u010di zamestnancom<\/em>; odvody: <em>MD Soci\u00e1lne a zdravotn\u00e9 n\u00e1klady<\/em> \/ <em>D Z\u00e1v\u00e4zky vo\u010di in\u0161tit\u00faci\u00e1m<\/em>.<\/li>\n<li>Odpis dlhodob\u00e9ho majetku: <em>MD Odpisy<\/em> \/ <em>D Opr\u00e1vky k majetku<\/em>.<\/li>\n<li>Tvorba opravnej polo\u017eky k poh\u013ead\u00e1vke: <em>MD Tvorba opravn\u00fdch polo\u017eiek (n\u00e1klad)<\/em> \/ <em>D Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam<\/em>.<\/li>\n<\/ul>\n<h2>\u010casov\u00e9 rozl\u00ed\u0161enie, rezervy a opravn\u00e9 polo\u017eky<\/h2>\n<p><strong>\u010casov\u00e9 rozl\u00ed\u0161enie<\/strong> zabezpe\u010duje priradenie n\u00e1kladov a v\u00fdnosov do spr\u00e1vneho obdobia (n\u00e1klady bud\u00facich obdob\u00ed, v\u00fdnosy bud\u00facich obdob\u00ed, dohadn\u00e9 polo\u017eky). <strong>Rezervy<\/strong> vyjadruj\u00fa o\u010dak\u00e1van\u00e9 z\u00e1v\u00e4zky neist\u00e9ho rozsahu alebo d\u00e1tumu (napr. na dovolenky, s\u00fadne spory). <strong>Opravn\u00e9 polo\u017eky<\/strong> koriguj\u00fa ocenenie majetku pri do\u010dasnom zn\u00ed\u017een\u00ed jeho hodnoty (napr. k z\u00e1sob\u00e1m a poh\u013ead\u00e1vkam). Tieto prvky s\u00fa k\u013e\u00fa\u010dov\u00e9 pre vern\u00e9 zobrazenie finan\u010dnej situ\u00e1cie.<\/p>\n<h2>Ocenenie a dlhodob\u00fd majetok<\/h2>\n<p>Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok sa oce\u0148uje obstar\u00e1vacou cenou vr\u00e1tane ved\u013eaj\u0161\u00edch n\u00e1kladov (doprava, clo, mont\u00e1\u017e) a postupne sa odpisuje pod\u013ea odpisov\u00e9ho pl\u00e1nu. Rozli\u0161uj\u00fa sa <em>\u00fa\u010dtovn\u00e9 odpisy<\/em> (ekonomick\u00e1 \u017eivotnos\u0165) a <em>da\u0148ov\u00e9 odpisy<\/em> (pod\u013ea da\u0148ovej legislat\u00edvy). Technick\u00e9 zhodnotenie zvy\u0161uje ocenenie, opravy a \u00fadr\u017eba sa \u00fa\u010dtuj\u00fa do n\u00e1kladov.<\/p>\n<h2>Z\u00e1soby a met\u00f3dy oce\u0148ovania spotreby<\/h2>\n<p>Z\u00e1soby nak\u00fapen\u00e9 za r\u00f4zne ceny sa pri vyskladnen\u00ed oce\u0148uj\u00fa met\u00f3dami <strong>FIFO<\/strong> alebo <strong>v\u00e1\u017een\u00e9ho aritmetick\u00e9ho priemeru<\/strong>. Pri v\u00fdznamnej volatilite cien je potrebn\u00e9 zv\u00e1\u017ei\u0165 vplyv met\u00f3dy na v\u00fdsledok hospod\u00e1renia a ukazovatele mar\u017ee. Inventariza\u010dn\u00e9 rozdiely (manko, prebytok) sa \u00fa\u010dtuj\u00fa osobitne s pos\u00faden\u00edm zavinenia a poistn\u00fdch n\u00e1hrad.<\/p>\n<h2>Poh\u013ead\u00e1vky, z\u00e1v\u00e4zky a kurzov\u00e9 rozdiely<\/h2>\n<p>Poh\u013ead\u00e1vky a z\u00e1v\u00e4zky sa ved\u00fa v nomin\u00e1lnej hodnote; k s\u00favahov\u00e9mu d\u0148u sa prepo\u010d\u00edtavaj\u00fa kurzom a rozdiely vstupuj\u00fa do v\u00fdsledku (finan\u010dn\u00e9 n\u00e1klady a v\u00fdnosy). Pri pochybn\u00fdch poh\u013ead\u00e1vkach sa tvoria opravn\u00e9 polo\u017eky; pri nevymo\u017eite\u013en\u00fdch sa pristupuje k odpisu s primeranou dokument\u00e1ciou (exeku\u010dn\u00e9, konkurzn\u00e9 konania, preml\u010danie).<\/p>\n<h2>V\u00fdkazn\u00edctvo: s\u00favaha, v\u00fdsledovka a cash flow<\/h2>\n<ul>\n<li><strong>S\u00favaha<\/strong> \u2013 stavov\u00e1 spr\u00e1va o akt\u00edvach, vlastnom iman\u00ed a z\u00e1v\u00e4zkoch k ur\u010dit\u00e9mu d\u00e1tumu.<\/li>\n<li><strong>V\u00fdkaz ziskov a str\u00e1t<\/strong> \u2013 v\u00fdkonnos\u0165 za obdobie (n\u00e1klady vs. v\u00fdnosy) s v\u00fdsledkom hospod\u00e1renia.<\/li>\n<li><strong>Preh\u013ead pe\u0148a\u017en\u00fdch tokov<\/strong> \u2013 operat\u00edvne, investi\u010dn\u00e9 a finan\u010dn\u00e9 cash flow, zmier\u0148uj\u00face akru\u00e1lny poh\u013ead.<\/li>\n<li><strong>Pozn\u00e1mky<\/strong> \u2013 \u00fa\u010dtovn\u00e9 politiky, \u010dlenenia, z\u00e1v\u00e4zky, transakcie so spriaznen\u00fdmi osobami, udalosti po s\u00favahovom dni.<\/li>\n<\/ul>\n<h2>Vn\u00fatropodnikov\u00e9 \u00fa\u010dtovn\u00edctvo a mana\u017e\u00e9rske h\u013eadisko<\/h2>\n<p>Analytick\u00e9 \u010dlenenie pod\u013ea stred\u00edsk, z\u00e1kaziek, projektov a nosite\u013eov n\u00e1kladov umo\u017e\u0148uje kalkulova\u0165 pr\u00edspevky k mar\u017ei, sledova\u0165 ziskovos\u0165 produktov a pl\u00e1nova\u0165 rozpo\u010dty. Prepojenie finan\u010dn\u00e9ho a mana\u017e\u00e9rskeho \u00fa\u010dtovn\u00edctva podporuje rozhodovanie o cenotvorbe, make-or-buy a invest\u00edci\u00e1ch.<\/p>\n<h2>Intern\u00e9 kontroly, preuk\u00e1zate\u013enos\u0165 a auditn\u00e1 stopa<\/h2>\n<ul>\n<li>Schva\u013eovanie dokladov, segreg\u00e1cia povinnost\u00ed (pr\u00edprava, schv\u00e1lenie, \u00fa\u010dtovanie, platba).<\/li>\n<li>S\u00falad medzi \u00fa\u010dtovn\u00edctvom a bankov\u00fdmi v\u00fdpismi (bankov\u00e9 zos\u00faladenie), pokladni\u010dn\u00e1 discipl\u00edna.<\/li>\n<li>Kontroly DPH a p\u00e1rovanie odberate\u013esk\u00fdch a dod\u00e1vate\u013esk\u00fdch fakt\u00far.<\/li>\n<li>Logy \u00faprav, elektronick\u00e1 archiv\u00e1cia a doh\u013eadate\u013enos\u0165 verz\u00ed dokumentov.<\/li>\n<\/ul>\n<h2>Digitaliz\u00e1cia a softv\u00e9rov\u00e1 podpora<\/h2>\n<p>Modern\u00e9 ERP\/\u00fa\u010dtovn\u00e9 syst\u00e9my automatizuj\u00fa predkont\u00e1cie, p\u00e1rovanie platieb, rozhrania na banky a elektronick\u00fa v\u00fdmenu dokladov. Vyu\u017e\u00edvaj\u00fa OCR\/IDP na spracovanie dokladov, workflow pre schva\u013eovanie a API integr\u00e1cie so skladov\u00fdm a mzdov\u00fdm modulom. D\u00f4raz sa kladie na d\u00e1tov\u00fa kvalitu, kontroln\u00e9 mechanizmy a kybernetick\u00fa bezpe\u010dnos\u0165.<\/p>\n<h2>DPH a da\u0148ov\u00e9 s\u00favislosti (preh\u013eadovo)<\/h2>\n<p>\u00da\u010dtovn\u00edctvo zabezpe\u010duje evidenciu pre spr\u00e1vne priznanie DPH (z\u00e1klad dane, sadzby, oslobodenia, samozdanenie, intrakomunit\u00e1rne dodania). Spr\u00e1vna identifik\u00e1cia re\u017eimu a okamihu vzniku da\u0148ovej povinnosti je rozhoduj\u00faca pre zamedzenie sankci\u00ed. \u00da\u010dtovn\u00e9 a da\u0148ov\u00e9 h\u013eadisk\u00e1 sa m\u00f4\u017eu odli\u0161ova\u0165; rozdiely je potrebn\u00e9 sledova\u0165 v analytike alebo v do\u010dasn\u00fdch rozdieloch.<\/p>\n<h2>Praktick\u00fd minipr\u00edklad \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/h2>\n<p>Podnik nak\u00fapi materi\u00e1l za 10&nbsp;000 a pred\u00e1 tovar za 20&nbsp;000. \u00da\u010dtovanie: n\u00e1kup <em>MD Z\u00e1soby 10&nbsp;000 \/ D Z\u00e1v\u00e4zky 10&nbsp;000<\/em>; \u00fahrada <em>MD Z\u00e1v\u00e4zky 10&nbsp;000 \/ D Banka 10&nbsp;000<\/em>; predaj <em>MD Odberatelia 20&nbsp;000 \/ D Tr\u017eby 20&nbsp;000<\/em>; vyskladnenie <em>MD N\u00e1klady na predan\u00fd tovar 8&nbsp;000 \/ D Z\u00e1soby 8&nbsp;000<\/em>. V\u00fdsledok hospod\u00e1renia z transakci\u00ed je 12&nbsp;000 (tr\u017eby 20&nbsp;000 \u2013 n\u00e1klady 8&nbsp;000 \u2013 ostatn\u00e9 n\u00e1klady 0), bez zoh\u013eadnenia prev\u00e1dzkov\u00fdch r\u00e9\u017ei\u00ed a dan\u00ed.<\/p>\n<h2>Naj\u010dastej\u0161ie chyby a ako im pred\u00eds\u0165<\/h2>\n<ul>\n<li>Nespr\u00e1vna predkont\u00e1cia \u2013 vyu\u017e\u00edva\u0165 kontn\u00e9 \u0161abl\u00f3ny a sp\u00e4tn\u00fa kontrolu \u00fa\u010dtovn\u00fdch z\u00e1pisov.<\/li>\n<li>Opomenut\u00e9 \u010dasov\u00e9 rozl\u00ed\u0161enie \u2013 zavies\u0165 uz\u00e1vierkov\u00fd checklist s term\u00ednmi a zodpovednos\u0165ami.<\/li>\n<li>Slab\u00e1 inventariz\u00e1cia \u2013 kombinova\u0165 fyzick\u00e9 a dokladov\u00e9 invent\u00fary, rie\u0161i\u0165 rozdiely promptne.<\/li>\n<li>Nedostato\u010dn\u00e9 analytick\u00e9 \u010dlenenie \u2013 zavies\u0165 stredisk\u00e1, z\u00e1kazky a partnerov pre reporting.<\/li>\n<li>Nezladenie \u00fa\u010dtovn\u00fdch a da\u0148ov\u00fdch pravidiel \u2013 vies\u0165 evidenciu do\u010dasn\u00fdch a trval\u00fdch rozdielov.<\/li>\n<\/ul>\n<h2>Prepojenie s finan\u010dnou anal\u00fdzou a rozhodovan\u00edm<\/h2>\n<p>\u00da\u010dtovn\u00edctvo poskytuje vstupy pre ukazovatele likvidity, zadl\u017eenosti, rentability a obr\u00e1tky z\u00e1sob. Kvalitn\u00e9 \u00fa\u010dtovn\u00e9 d\u00e1ta umo\u017e\u0148uj\u00fa <em>rolling<\/em> forecasty, <em>variance<\/em> anal\u00fdzu a hodnotenie invest\u00edci\u00ed (NPV\/IRR) v nadv\u00e4znosti na cash flow.<\/p>\n<h2>Udalosti po s\u00favahovom dni a kontinuita<\/h2>\n<p>Udalosti poskytuj\u00face dodato\u010dn\u00e9 d\u00f4kazy o stave k s\u00favahov\u00e9mu d\u0148u sa zoh\u013ead\u0148uj\u00fa \u00fapravou \u00fa\u010dtov (napr. dodato\u010dn\u00e9 inform\u00e1cie o znehodnoten\u00ed). Udalosti indikuj\u00face nov\u00e9 skuto\u010dnosti sa zverejnia v pozn\u00e1mkach, ak s\u00fa v\u00fdznamn\u00e9 pre pou\u017e\u00edvate\u013eov v\u00fdkazov.<\/p>\n<h2>Etika, zodpovednos\u0165 a preuk\u00e1zate\u013enos\u0165<\/h2>\n<p>\u00da\u010dtovn\u00edk je povinn\u00fd dodr\u017eiava\u0165 odborn\u00fa starostlivos\u0165, ml\u010danlivos\u0165, nez\u00e1vislos\u0165 pri posudzovan\u00ed a zameranie na vern\u00e9 zobrazenie. Preuk\u00e1zate\u013enos\u0165 zabezpe\u010duje \u00fapln\u00e1 dokument\u00e1cia, logy zmien, kontroln\u00e9 sumy a doh\u013eadate\u013enos\u0165 v\u0161etk\u00fdch krokov od dokladu po v\u00fdkaz.<\/p>\n<h2>Zhrnutie a odpor\u00fa\u010dania pre prax<\/h2>\n<ul>\n<li>Udr\u017eiavajte konzistentn\u00fa \u00fa\u010dtovn\u00fa politiku a dokumentujte v\u0161etky v\u00fdznamn\u00e9 vo\u013eby met\u00f3d.<\/li>\n<li>Automatizujte rutinn\u00e9 procesy (p\u00e1rovanie platieb, OCR) a s\u00fastre\u010fte sa na anal\u00fdzy a kontrolu.<\/li>\n<li>Priebe\u017ene sledujte opravn\u00e9 polo\u017eky, rezervy, kurzov\u00e9 rozdiely a timing v\u00fdnosov.<\/li>\n<li>Pravidelne vykon\u00e1vajte intern\u00e9 kontroly a zos\u00faladenia (banky, poklad\u0148a, DPH, saldokonto).<\/li>\n<li>Pripravte uz\u00e1vierkov\u00fd harmonogram s jasn\u00fdmi m\u00ed\u013enikmi a zodpovednos\u0165ami.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1klady podvojn\u00e9ho z\u00e1pisu pre presn\u00fd obraz o firme. Prepojenie s\u00favahy a v\u00fdsledovky, rozl\u00ed\u0161enie n\u00e1kladov v \u010dase a pr\u00edprava na konsolid\u00e1ciu.<\/p>\n","protected":false},"author":47,"featured_media":84361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[652],"tags":[2465,2466,2467,2225,2468,2469,2470,2471],"class_list":["post-44361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","tag-aktiva","tag-casove-rozlisenie","tag-inventarizacia","tag-konsolidacia","tag-md-d","tag-pasiva","tag-podvojne-uctovnictvo","tag-vysledovka"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo: Syst\u00e9m a metodika \u00fa\u010dtovania - Auto\u0161koly.sk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.autoskoly.sk\/news\/podvojne-uctovnictvo-system-a-metodika-uctovania\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo: Syst\u00e9m a metodika \u00fa\u010dtovania - Auto\u0161koly.sk\" \/>\n<meta property=\"og:description\" content=\"Z\u00e1klady podvojn\u00e9ho z\u00e1pisu pre presn\u00fd obraz o firme. 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