[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.duce.sk\/uctovanie-spolocnosti-s-rucenim-obmedzenym\/#Article","mainEntityOfPage":"https:\/\/www.duce.sk\/uctovanie-spolocnosti-s-rucenim-obmedzenym\/","headline":"\u00da\u010dtovanie spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm","name":"\u00da\u010dtovanie spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm","description":"Pod\u013ea nariaden\u00ed platn\u00fdch v Obchodnom z\u00e1konn\u00edku je ka\u017ed\u00fd podnikate\u013e povinn\u00fd vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a zapisova\u0165 v\u0161etky \u00fa\u010dtovn\u00e9 doklady a z\u00e1pisky o majetku, iman\u00ed, z\u00e1v\u00e4zkoch, tr\u017eb\u00e1ch,","datePublished":"2021-11-13","dateModified":"2023-04-29","author":{"@type":"Person","@id":"https:\/\/www.duce.sk\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.duce.sk\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/b72fc1bf1bf254b4118ef99c1da35a199f5a8e7c33c2166eae92618994df57ea?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b72fc1bf1bf254b4118ef99c1da35a199f5a8e7c33c2166eae92618994df57ea?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"duce.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.duce.sk\/wp-content\/uploads\/%C3%9A%C4%8Dtovn%C3%AD%C4%8Dka%20pre%20s.r.o..jpg","url":"https:\/\/www.duce.sk\/wp-content\/uploads\/%C3%9A%C4%8Dtovn%C3%AD%C4%8Dka%20pre%20s.r.o..jpg","height":0,"width":0},"url":"https:\/\/www.duce.sk\/uctovanie-spolocnosti-s-rucenim-obmedzenym\/","about":["Nakupovanie"],"wordCount":429,"articleBody":"   Pod\u013ea nariaden\u00ed platn\u00fdch v Obchodnom z\u00e1konn\u00edku je ka\u017ed\u00fd podnikate\u013e povinn\u00fd vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a zapisova\u0165 v\u0161etky \u00fa\u010dtovn\u00e9 doklady a z\u00e1pisky o majetku, iman\u00ed, z\u00e1v\u00e4zkoch, tr\u017eb\u00e1ch, n\u00e1kladoch, strate a zisku spolo\u010dnosti. Podnikate\u013e vlastniaci spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm pri \u00fa\u010dtovan\u00ed mus\u00ed nasledova\u0165 Opatrenia dan\u00e9 Ministerstvom financi\u00ed, ktor\u00e9 \u0161pecifikuj\u00fa bli\u017e\u0161ie detaily o \u00fa\u010dtovan\u00ed podvojn\u00e9ho \u00fa\u010dtovn\u00edctva pre podnikate\u013eov. Okrem toho, by sa mal podnikate\u013e, pr\u00edpadne jeho \u00fa\u010dtovn\u00edk riadi\u0165 aj Z\u00e1konom o \u00fa\u010dtovn\u00edctve a Z\u00e1konom o dani z pr\u00edjmov. Pri \u00fa\u010dtovan\u00ed zalo\u017eenia s.r.o., je potrebn\u00e9 najprv definova\u0165, kam patr\u00ed dan\u00e1 spolo\u010dnos\u0165 z h\u013eadiska ve\u013ekosti \u00fa\u010dtovnej jednotky. M\u00f4\u017ee \u00eds\u0165 o mikro, mal\u00fa alebo ve\u013ek\u00fa \u00fa\u010dtovn\u00fa jednotku a ur\u010duje sa to pod\u013ea toho, ak\u00fd m\u00e1 firma majetok, obrat a ko\u013eko m\u00e1 zamestnan\u00fdch \u013eud\u00ed. Nov\u00e9 spolo\u010dnosti si \u010dasto ur\u010duj\u00fa ve\u013ekos\u0165 \u00fa\u010dtovnej jednotky samovo\u013ene, av\u0161ak je nevyhnutn\u00e9 vedie\u0165, \u017ee po dobrovo\u013enom v\u00fdbere tejto jednotky \u00fa\u010dtovania, firma potom mus\u00ed v nej zosta\u0165 nasleduj\u00face dva roky od jej vzniku a za\u010datiu \u00fa\u010dtovn\u00edctva. Spolo\u010dnosti po\u010das \u00fa\u010dtovania a z\u00e1pisov \u00fa\u010dtovn\u00fdch pr\u00edpadov vyu\u017e\u00edvaj\u00fa na zapisovanie \u0161peci\u00e1lnu \u00fa\u010dtovaciu osnovu pre podnikate\u013esk\u00e9 subjekty. Na za\u010diatku, pri novo zalo\u017eenej spolo\u010dnosti sa v \u00fa\u010dtovnej osnove sleduj\u00fa najm\u00e4 \u00fa\u010dty, ako s\u00fa v\u00fddavky, pr\u00edjmy, n\u00e1klady, v\u00fdnosy, z\u00e1v\u00e4zky, majetok a v\u00fdsledok hospod\u00e1renia. Na zapisovanie pr\u00edslu\u0161n\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1pisov sa pou\u017e\u00edva \u00fa\u010dtovacia – hlavn\u00e1 kniha a denn\u00edk. V \u00fa\u010dtovnej knihe sa v\u0161etky z\u00e1pisy zora\u010fuj\u00fa pod\u013ea ur\u010dit\u00e9ho syst\u00e9mu a v \u00fa\u010dtovnom denn\u00edku sa robia z\u00e1pisy pod\u013ea \u010dasov\u00e9ho h\u013eadiska \u2013 chronologicky. Pr\u00e1ve zalo\u017een\u00e1 s.r.o. v\u00e4\u010d\u0161inou otv\u00e1ra svoje \u00fa\u010dtovn\u00edctvo ku d\u0148u jej vzniku a zatv\u00e1ra sa be\u017ene na konci roka, kedy kon\u010d\u00ed tradi\u010dne \u00fa\u010dtovn\u00e9 obdobie. \u010casto sa \u00fa\u010dtovn\u00e9 obdobie otv\u00e1ra pod\u013ea kalend\u00e1rneho roka, teda prv\u00e9ho janu\u00e1ra a kon\u010d\u00ed potom posledn\u00fdm decembrov\u00fdm d\u0148om dan\u00e9ho roka. Ak prejde cel\u00fd kalend\u00e1rny rok a teda skon\u010d\u00ed sa \u00fa\u010dtovacie obdobie, spolo\u010dnos\u0165 mus\u00ed vytvori\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku a vlo\u017ei\u0165 ju potom do registra ur\u010den\u00e9ho na odkladanie \u00fa\u010dtovn\u00fdch z\u00e1vierok. Pod\u013ea vypracovanej \u00fa\u010dtovnej z\u00e1vierka sa nesk\u00f4r pod\u00e1va da\u0148ov\u00e9 priznanie za podnikate\u013esk\u00fa \u010dinnos\u0165.                                                                                                                                                                                                                                                                                                                                                                                           4.3\/5 - (12 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"\u00da\u010dtovanie spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm","item":"https:\/\/www.duce.sk\/uctovanie-spolocnosti-s-rucenim-obmedzenym\/#breadcrumbitem"}]}]