Účtovníctvo v PI GROUP

Oct 22, 2013Download as PPT, PDF0 likes269 views

Za 6 rokov podnikania na Slovensku som sa viac krát stretol s problémami s účtovnymi firmami. Keď mi došla trpezlivosť rozhodol som sa zamestnať tých najkvalifikovanejších ľudí a účtovať si sám. Vznikol z toho nádherný, funkčný vzťah na najvyššej odbornej úrovni. Časom sme sa rozhodli o túto službu podeliť s našimi klientami. http://www.pigroup.sk/uctovnictvo.html

Bezchybné účtovníctvo
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Za 6 rokov podnikania na Slovensku som sa viac krát stretol s problémami
s účtovnymi firmami. Za 6 rokov som si zažil 4 rôznych účtovníkov,
s každým z nich som mal prinajmenšom intenzívnu výmenu názorov, ktorú
vyvolalo ich pochybenie.

•

Nezaúčtované doklady, premeškané lehoty, prehnané ceny, podpisovanie
účtovania na poslednú chvílu, problémy pri kontrole… Keď mi došla
trpezlivosť rozhodol som sa zamestnať tých najkvalifikovanejších ľudí
a účtovať si sám. Vznikol z toho nádherný, funkčný vzťah na najvyššej
odbornej úrovni. Časom sme sa rozhodli o túto službu podeliť s našimi
klientami.
Adam Greksa
spolumajiteľ PI Group

Bezchybné účtovníctvo

Naši daňoví experti:
•majú II. stupňové vysokoškolské ekonomické vzdelanie
•sú členovia komory daňových poradcov
•sú členovia komory auditorov
•majú minimálne 10 ročné skúsenosti s účtovníctvom na plný
úväzok

Komora daňových poradcov a audítorov
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Komora daňových poradcov je najvyššia možná méta, ktorú môže
účtovník čo sa týka odbornosti dosiahnuť. Jej členovia sú zo zákona jediný
oprávnený a zároveň odborne predurčený poskytovať „daňové
poradenstvo“. V podmienkach členstva je povinne celoživotné
vzdelavanie, 3 ročná prax u iného daňového poradcu a absolvovanie
skúšky z daňových, účtovných a obchodných zákonov.

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Byť členom Slovenskej Komory auditorov je jediná šanca ako sa zo zákona
podielať na audite vo veľkých obchodných spoločnostiach s obratom viac
ako 2.000.000 € ročne. Ako si iste viete predstaviť, túto zodpovednosť
nedajú do rúk žiadnemu babrákovi. V podmienkach členstva sa nachádza
prax u auditora, odborná skúška a celoživotné vzdelávanie.

Vedenie jednoduchého účtovníctva
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peňažný denník
zápis účtovných prípadov- pokladničná kniha - zápis príjmov a výdavkov
kniha záväzkov a pohľadávok - zoznam faktúr, prehľad o úhradách a
neuhradených faktúrach
DPH - evidencia DPH, daňové priznanie
ročná účtovná závierka - zostavovanie ročných výkazov, výkaz o príjmoch
a výdavkoch, výkaz o majetku a záväzkoch
daňové priznanie k dani z príjmov fyzických osôb

Vedenie podvojného účtovníctva
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•
•
•
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hlavná kniha - zápis účtovných prípadov z vecného hľadiska
účtovný denník - chronologický zápis účtovných prípadov
saldokonto odberateľov a dodávateľov - zoznam faktúr, prehľad o
úhradách a neuhradených faktúrach
DPH - evidencia DPH, daňové priznanie
ročná účtovná závierka - zostavenie ročných výkazov (Súvaha a Výkaz
ziskov a strát)
daňové priznanie k dani z príjmov právnických osôb

Mzdy a personalistika
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•
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pracovné zmluvy, dohody o vykonaní práce, dohody o brigádnickej práci
študentov
dohody o hmotnej zodpovednosti
výpočet miezd
zostavy - výplatné pásky, výplatné listiny, rekapitulácie, prehľad
dovoleniek
výkazy pre orgány sociálneho zabezpečenia, zdravotného poistenia,
daňového úradu a štatistiku
bankové príkazy na úhradu miezd pracovníkom, poistným fondom a
odvod dane
ročné zúčtovanie dane a potvrdenie o príjme
podklady pre ukončenie pracovného pomeru

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Účtovníctvo v PI GROUP

2. Bezchybné účtovníctvo • Za 6 rokov podnikania na Slovensku som sa viac krát stretol s problémami s účtovnymi firmami. Za 6 rokov som si zažil 4 rôznych účtovníkov, s každým z nich som mal prinajmenšom intenzívnu výmenu názorov, ktorú vyvolalo ich pochybenie. • Nezaúčtované doklady, premeškané lehoty, prehnané ceny, podpisovanie účtovania na poslednú chvílu, problémy pri kontrole… Keď mi došla trpezlivosť rozhodol som sa zamestnať tých najkvalifikovanejších ľudí a účtovať si sám. Vznikol z toho nádherný, funkčný vzťah na najvyššej odbornej úrovni. Časom sme sa rozhodli o túto službu podeliť s našimi klientami. Adam Greksa spolumajiteľ PI Group

3. Bezchybné účtovníctvo • Za 6 rokov podnikania na Slovensku som sa viac krát stretol s problémami s účtovnymi firmami. Za 6 rokov som si zažil 4 rôznych účtovníkov, s každým z nich som mal prinajmenšom intenzívnu výmenu názorov, ktorú vyvolalo ich pochybenie. • Nezaúčtované doklady, premeškané lehoty, prehnané ceny, podpisovanie účtovania na poslednú chvílu, problémy pri kontrole… Keď mi došla trpezlivosť rozhodol som sa zamestnať tých najkvalifikovanejších ľudí a účtovať si sám. Vznikol z toho nádherný, funkčný vzťah na najvyššej odbornej úrovni. Časom sme sa rozhodli o túto službu podeliť s našimi klientami. Adam Greksa spolumajiteľ PI Group

4. Bezchybné účtovníctvo Naši daňoví experti: •majú II. stupňové vysokoškolské ekonomické vzdelanie •sú členovia komory daňových poradcov •sú členovia komory auditorov •majú minimálne 10 ročné skúsenosti s účtovníctvom na plný úväzok

5. Komora daňových poradcov a audítorov • Komora daňových poradcov je najvyššia možná méta, ktorú môže účtovník čo sa týka odbornosti dosiahnuť. Jej členovia sú zo zákona jediný oprávnený a zároveň odborne predurčený poskytovať „daňové poradenstvo“. V podmienkach členstva je povinne celoživotné vzdelavanie, 3 ročná prax u iného daňového poradcu a absolvovanie skúšky z daňových, účtovných a obchodných zákonov. • Byť členom Slovenskej Komory auditorov je jediná šanca ako sa zo zákona podielať na audite vo veľkých obchodných spoločnostiach s obratom viac ako 2.000.000 € ročne. Ako si iste viete predstaviť, túto zodpovednosť nedajú do rúk žiadnemu babrákovi. V podmienkach členstva sa nachádza prax u auditora, odborná skúška a celoživotné vzdelávanie.

6. Vedenie jednoduchého účtovníctva • • • • • • peňažný denník zápis účtovných prípadov- pokladničná kniha - zápis príjmov a výdavkov kniha záväzkov a pohľadávok - zoznam faktúr, prehľad o úhradách a neuhradených faktúrach DPH - evidencia DPH, daňové priznanie ročná účtovná závierka - zostavovanie ročných výkazov, výkaz o príjmoch a výdavkoch, výkaz o majetku a záväzkoch daňové priznanie k dani z príjmov fyzických osôb

7. Vedenie podvojného účtovníctva • • • • • • hlavná kniha - zápis účtovných prípadov z vecného hľadiska účtovný denník - chronologický zápis účtovných prípadov saldokonto odberateľov a dodávateľov - zoznam faktúr, prehľad o úhradách a neuhradených faktúrach DPH - evidencia DPH, daňové priznanie ročná účtovná závierka - zostavenie ročných výkazov (Súvaha a Výkaz ziskov a strát) daňové priznanie k dani z príjmov právnických osôb

8. Mzdy a personalistika • • • • • • • • pracovné zmluvy, dohody o vykonaní práce, dohody o brigádnickej práci študentov dohody o hmotnej zodpovednosti výpočet miezd zostavy - výplatné pásky, výplatné listiny, rekapitulácie, prehľad dovoleniek výkazy pre orgány sociálneho zabezpečenia, zdravotného poistenia, daňového úradu a štatistiku bankové príkazy na úhradu miezd pracovníkom, poistným fondom a odvod dane ročné zúčtovanie dane a potvrdenie o príjme podklady pre ukončenie pracovného pomeru

9. Mzdy a personalistika • • • • • • • • pracovné zmluvy, dohody o vykonaní práce, dohody o brigádnickej práci študentov dohody o hmotnej zodpovednosti výpočet miezd zostavy - výplatné pásky, výplatné listiny, rekapitulácie, prehľad dovoleniek výkazy pre orgány sociálneho zabezpečenia, zdravotného poistenia, daňového úradu a štatistiku bankové príkazy na úhradu miezd pracovníkom, poistným fondom a odvod dane ročné zúčtovanie dane a potvrdenie o príjme podklady pre ukončenie pracovného pomeru

10. www.pigroup.sk

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Účtovníctvo v PI GROUP

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