Pro účely přehlednosti přináší tato kniha (s výjimkou tohoto úvodu) jen zápisy do deníku, redukované na nezbytně nutné minimum. Ze stejného důvodu jsou všechny zápisy provedeny podvojně (přestože v praxi mnoho účetních systémů provádí rozdělení zápisu na má dáti a dal automaticky).
For the sake of clarity (except for this introduction), this publication presents only journal entries reduced to their minimum. For the same reason, double entries are always presented even though many automated accounting systems allow a single entity to be made.
Príklady / Examples
1.1.R1 firma XYZ koupila 100 jednotek zboží od dodavatele na fakturu za 100,000 (vcetne dopravy a souvisejících nákladu). 15.1.R1 prodala zákazníkovi 10 jednotek za 15,000. 31.1.R1 zaplatila fakturu a 15.2.R1 fakturu zaplatil zákazník.
Rozclení transakce na tuto úroven podrobnosti je pouze príklad, jak lze tento úkol v praxi zvládnout.[1].
On 1/1/Y1, XYZ Inc. purchased 100 units of merchandise from a supplier on credit for a total of 100,000 (including delivery and related costs). On 1/15/Y1 it sold 10 units to a customer for 15,000. On 1/31/Y1 it paid the invoice. The customer paid on 2/15/Y1.
This particular level of disaggregation is only one example of how to approach IFRS[2].
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Daily journal, January / Deník, Leden |
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|
Date, item |
Accounts and description |
Posting Reference |
Dr. |
Cr. |
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|
Datum, položka |
Úcty a popis |
Proverovací záznam |
MD |
D |
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1/1/Y1, item 1 / 1.1.R1, pol. 1 |
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Merchandise, item 345 / Zboží. Pol. 345 |
1.1.4.5.345 |
100,000 |
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Trade payable / Dodavatel |
2.1.1.1.786 |
100,000 |
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Purchase from ABC, supplier #786, invoice #123, due 2/1 / Nákup od firmy ABC, dodavatele c. 786, c. faktury 123, splatnost 1.2 |
Recorded by / Zaúctoval: RM |
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1/1/Y1, item 2 / 1.1.R1, pol. 2 |
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Office supplies / Kancelárské potreby |
1.1.5.5.14 |
12,500 |
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Trade payable / Dodavatel |
2.1.1.1.321 |
12,500 |
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Purchase from Acme, supplier #321, invoice # 45781, due 2/1Y1 / Nákup od firmy Acme, dodavatel c. 321, c. faktury 4578, 11.2.R1. |
Recorded by / Zaúctoval: SNM |
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1/1/Y1, item 3 / 1.1.R1, pol. 3 |
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Messenger / Messenger |
5.3.9.1012 |
550 |
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Petty cash / Pokladna |
1.1.1.1 |
550 |
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Cash payment, courrier, general office / Platba hotove, kurýrní služby, obecná kancelárská. |
Recorded by / Zaúctoval: SNM |
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|
- etc. / atd. - |
- |
- |
- |
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|
Daily journal, January / Deník, Leden |
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|
- etc. / atd. - |
- |
- |
- |
||
|
1/15/Y1, item 835 / 15.1.R1, položka 835 |
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Accounts receivable |
1.1.3.1.250 |
15,000 |
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Revenue / Výnosy |
4.3.2 |
15,000 |
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Merchandise / Zboží |
5.1.4 |
10,000 |
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Merchandise, item 345 / Zboží. Pol. 345 |
1.1.4.5.345 |
10,000 |
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Sale to DEF, customer #250, invoice # 010723, due 2/15/Y1 / Prodej firme DEF, c. zák. 250, faktura 4. 010723, splatná 15.2.R1 |
Recorded by / Zaúctoval: RM |
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|
- etc. / atd. - |
- |
- |
- |
||
|
Daily journal, January / Deník, Leden |
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|
- etc. / atd. - |
- |
- |
- |
||
|
1/31/Y1, item 1720 / 31.1.R1, item 1720 |
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Trade payable / Dodavatele |
2.1.1.1.786 |
100,000 |
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|
Cash in bank / Banka |
1.1.1.2.5 |
100,000 |
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Payment, invoice #123456 / Platba, faktura c 123456. |
Recorded by / Zaúctoval: PS |
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- etc. / atd. - |
- |
- |
- |
||
|
Daily journal, February / Deník, Únor |
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|
- etc. / atd. - |
- |
- |
- |
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2/15/Y1, item 2075 / 15.2.R1, pol. 1412 |
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Cash in bank / Banka |
1.1.1.2.5 |
15,000 |
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Accounts receivable / Pohledávka |
1.1.3.1.250 |
15,000 |
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Receipt, invoice # 010723 / Príjem, faktura c. 010723. |
Recorded by / Zaúctoval: PS |
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- etc. / atd. - |
- |
- |
- |
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Account / Úcet: 1.1.4.5 |
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Merchandise inventory, item 345 / Sklad zboží, položka 345 |
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Date |
Description |
Post. Ref. |
Dr. |
Cr. |
|
Datum |
Popis |
P. záz. |
MD |
D |
|
1/1/Y11.1.R1 |
Purchase / Nákup |
JJ-1DL-1 |
100,000 |
|
|
- |
- |
- |
- |
- |
|
1/15/Y115.1.R1 |
Prodej / Sale |
JJ-835DL-835 |
10,000 |
|
|
- |
- |
- |
- |
- |
|
Account / Úcet: 2.1.1.1 |
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Trade payables, supplier # 786 / Závazky z obch. styku, dodavatel c. 786 |
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Date |
Description |
Post. Ref. |
Dr. |
Cr. |
|
Datum |
Popis |
P. záz. |
MD |
D |
|
1/15/Y115.1.R1 |
Purchase, merchandise 345 / Nákup zboží. Pol. 345 |
JJ-1DL-1 |
100,000 |
|
|
- |
- |
- |
- |
- |
|
2/15/Y1 / 15.2.R1 |
Payment, invoice 123456 / Platba, faktura 123456 |
JJ-1720DL-1720 |
100,000 |
|
|
- |
- |
- |
- |
- |
|
Account / Úcet: 1.1.3.1 |
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Trade receivables, customer # 250 / Pohledávky, zákazník c. 250 |
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Date |
Description |
Post. Ref. |
Dr. |
Cr. |
|
Datum |
Popis |
P. záz. |
MD |
D |
|
1/15/Y115.1.R1 |
Prodej / Sale |
JJ-835DL-835 |
15,000 |
|
|
- |
- |
- |
- |
- |
|
2/15/Y1 / 15.2.R1 |
Receipt, invoice 010723/ Príjem, faktura 010723 |
JF-1412DÚ-1412 |
15,000 |
|
|
- |
- |
- |
- |
- |
|
Account / Úcet: 4.3.2 |
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Merchandise revenue / Výnosy za prodej zboží |
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Date |
Description |
Post. Ref. |
Dr. |
Cr. |
||
|
Datum |
Popis |
P. záz. |
MD |
D |
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|
1/15/Y115.1.R1 |
Sale / Prodej |
JJ-835DL-835 |
15,000 |
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|
- |
- |
- |
- |
- |
||
|
Account / Úcet: 5.1.4 |
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Cost of merchandise sold / Náklady na prodané zboží |
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|
Date |
Description |
Post. Ref. |
Dr. |
Cr. |
|
|
Datum |
Popis |
P. záz. |
MD |
D |
|
|
1/15/Y115.1.R1 |
Goods sold / Prodané zboží |
JJ-835DL-835 |
10,000 |
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|
- |
- |
- |
- |
- |
|
[1] V dalších cástech publikace se obvykle do takových podrobností nejde (s výjimkou prípadu, kde je to nutné z duvodu srozumitelnosti).
[2]The remainder of the examples in this publication do not generally have this level of disaggregation, unless pertinent to the topic at hand.