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EB1105101

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Účetní závěrka podnikatelů za rok 2021 1 Ing. Jiří Koch

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Účetní závěrka podnikatelů za rok 2021


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2. Účetní zásady a principy =D ÓÂHWQÇ ]»VDG\ D SULQFLS\ VH REHFQÆ SRYD{XMH VRXERU SUDYLGHO NWHUÃ MVRX VSRMHQÃ V ÓÂHWQLFWYÇP MDNR ]SÒVREX ]DFK\FHQÇ HNRQRPLFNÃ UHDOLW\ IRUPDOL]RYDQÖP D SÑHGYÇGDWHOQÖP ]SÒVREHP ´ÂHWQÇ MHGQRWN\ VH WÆPLWR ]»VDGDPL D SULQFLS\ ÑÇGÇ SÑL YHGHQÇ ÓÂHWQLFWYÇ D VHVWDYRY»QÇ ÓÂHWQÇ ]»YÆUN\ ´ÂHWQÇ ]»VDG\ MH QH]E\WQÃ SRVX]RYDW YH Y]»MHPQÖFK VRXYLVORVWHFK MDNR QHGÇOQÖ FHOHN 9H VW»YDMÇFÇ SU»YQÇ ÓSUDYÆ MVRX REHFQÃ ÓÂHWQÇ ]»VDG\ ]DSUDFRY»Q\ GR NRQNUÃWQÇFK XVWDQRYHQÇ ]»NRQD R ÓÂHWQLFWYÇ Y Q»VOHGXMÇFÇFK XVWDQRYHQÇFK

Účetní zásady a principy

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4

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Účetní závěrka podnikatelů za rok 2021


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5

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3.1 Základní principy zpracování účetních agend 7DWR ]»NODGQÇ VPÆUQLFH E\ PÆOD XUÂRYDW ]HMPÃQD SRX{ÇYDQÖ ÓÂHWQÇ SURJUDP SURMHNÂQÆ SURJUDPRYRX GRNXPHQWDFL VH]QDP ÓÂHWQÇFK NQLK W\S\ ÓÂHWQÇFK GRNODGÒ ]»]QDPÒ UR]VDK\ ÂÇVHOQÖFK ÑDG R]QDÂHQÇ VNODGÒ VH]QDP SRX{ÇYDQÖFK V\PEROÒ D ]NUDWHN DSRG -HGQ» VH R MHGQX ] QHMGÒOH{LWÆMwÇFK SÇVHPQRVWÇ NWHUÃ SRSLVXMÇ ]ºNODGQÆ LQIRUPDFH Y]WDKXMÆFÆ VH NH ]SÑVREX QDVWDYHQÆ LQIRUPDÁQÆKR V\VWÂPX ÁL ÒÁHWQÆKR VRIWZDUX Y GDQÂ ÒÁHWQÆ MHGQRWFH Y]KOHGHP N WRPX {H Y GUWLYÃ YÆWwLQÆ ÓÂHWQÇFK MHGQRWHN VH ÓÂHWQLFWYÇ ]SUDFRY»Y» SRPRFÇ YÖSRÂHWQÇ WHFKQLN\ D SÑÇVOXwQÃKR SURJUDPRYÃKR Y\EDYHQÇ

3.2 Účtový rozvrh, číselníky

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6

Účetní závěrka podnikatelů za rok 2021


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7

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Vnitřní předpisy účetní jednotky

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8

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9

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Vnitřní předpisy účetní jednotky

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10

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Účetní závěrka podnikatelů za rok 2021


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Účetní závěrka podnikatelů za rok 2021


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