{"id":1329,"date":"2022-01-24T20:24:00","date_gmt":"2022-01-24T19:24:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1329"},"modified":"2022-11-02T13:43:15","modified_gmt":"2022-11-02T12:43:15","slug":"potwierdzenie-salda","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/potwierdzenie-salda\/","title":{"rendered":"Potwierdzenie salda"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Potwierdzenie salda jest jedn\u0105 z podstawowych form inwentaryzacji. T\u0105 form\u0105 inwentaryzacji obj\u0119te s\u0105 nale\u017cno\u015bci z&nbsp;tytu\u0142u dostaw i&nbsp;us\u0142ug.&nbsp;Zgodnie z art.&nbsp;26 ust.&nbsp;1&nbsp;ustawy o&nbsp;rachunkowo\u015bci, inwentaryzacja nale\u017cno\u015bci, co do zasady, powinna zosta\u0107 przeprowadzona na&nbsp;ostatni dzie\u0144 roku obrotowego, natomiast termin i&nbsp;cz\u0119stotliwo\u015b\u0107 inwentaryzacji, uwa\u017ca si\u0119 za dotrzymane je\u015bli inwentaryzacj\u0119 rozpocz\u0119to nie wcze\u015bniej ni\u017c<strong>&nbsp;3 miesi\u0105ce przed ko\u0144cem roku obrotowego, a&nbsp;zako\u0144czono do 15 dnia nast\u0119pnego roku<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Drog\u0105 potwierdzenia salda inwentaryzuje si\u0119 nale\u017cno\u015bci za wyj\u0105tkiem nale\u017cno\u015bci:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-spornych i&nbsp;w\u0105tpliwych,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-od os\u00f3b nieprowadz\u0105cych ksi\u0105g rachunkowych,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-z&nbsp;tytu\u0142\u00f3w publicznoprawnych.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podatnicy zobowi\u0105zani s\u0105 do inwentaryzacji swoich rozrachunk\u00f3w jedynie co do nale\u017cno\u015bci od kontrahent\u00f3w. W wyznaczonym okresie to&nbsp;<strong>wierzyciel inicjuje<\/strong>&nbsp;uzgodnienie salda, natomiast&nbsp;<strong>d\u0142u\u017cnik potwierdza<\/strong>&nbsp;je lub&nbsp;<strong>wskazuje rozbie\u017cno\u015bci<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Warto tak\u017ce wspomnie\u0107, \u017ce ustawa o rachunkowo\u015bci&nbsp;nie przewiduje tzw. milcz\u0105cych potwierdze\u0144 sald. Oznacza to, \u017ce nawet w sytuacji, gdy w&nbsp;potwierdzeniu salda znalaz\u0142a si\u0119 informacja, \u017ce w przypadku nieotrzymania od kontrahenta potwierdzenia w ci\u0105gu np. 30&nbsp;dni wierzyciel uznaje saldo za zgodne, to zapis taki nie jest skuteczny. Co wa\u017cne, ustawa nie zabrania tak\u017ce potwierdzania salda drog\u0105 e-mailow\u0105, je\u017celi ta forma potwierdzania stanu wzajemnych rozrachunk\u00f3w zosta\u0142a przez&nbsp;nich uzgodniona, a&nbsp;przekazane informacje zostan\u0105 odpowiednio uwierzytelnione.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W ustawie nie przewidziano formy potwierdzenia salda, natomiast w praktyce najcz\u0119\u015bciej stosuje si\u0119 potwierdzenie salda sk\u0142adaj\u0105ce si\u0119 z&nbsp;dw\u00f3ch cz\u0119\u015bci &#8211; &#8222;A&#8221; i&nbsp;&#8222;B&#8221;. Otrzymuj\u0105cy wezwanie (d\u0142u\u017cnik) potwierdzenia salda &#8211; odcinek &#8222;A&#8221; zatrzymuje u&nbsp;siebie, a&nbsp;odcinek &#8222;B&#8221; odsy\u0142a wystawcy potwierdzenia. Wtedy te\u017c potwierdza saldo lub wykazuje rozbie\u017cno\u015bci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Saldo powinno zosta\u0107 podpisane przez osob\u0119 do tego&nbsp;<strong>upowa\u017cnion\u0105<\/strong>. Osob\u0105 tak\u0105 jest kierownik jednostki lub upowa\u017cniona przez kierownika osoba.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Potwierdzenie salda powinno by\u0107 sporz\u0105dzone na ostatni dzie\u0144 roku obrotowego, natomiast termin uwa\u017ca si\u0119 za zachowany, je\u015bli inwentaryzacj\u0119 rozpocz\u0119to nie wcze\u015bniej ni\u017c 3 miesi\u0105ce przed ko\u0144cem roku obrotowego, a zako\u0144czono do 15 dnia nast\u0119pnego roku.<\/p>\n","protected":false},"author":4,"featured_media":1473,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Potwierdzenie salda - 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