Hľadanie: Kostík Billy 1
zobraziť:
KuliFerdo Pozornosť I.
Pracovný zošit pre žiakov 1. až 4. ročníka ZŠ so špecifickými poruchami učenia. Je výbornou učebnou pomôckou, ktorá u žiakov rozvíja pozornosť a slúži na reedukáciu špecifických porúch učenia.
Jednoduché účtovníctvo, postupy účtovania po novele 2022
Už nejako neodmysliteľne platí, že fyzické osoby podnikatelia vedú jednoduché účtovníctvo. Mnohí z nich si predstavujú, že jednoduché účtovníctvo je len účtovanie v peňažnom denníku a to navyše až po skončení roka, keď treba podať daňové priznanie. Vtedy vyberú doklady z nejakej krabice, narýchlo vypracujú peňažný denník a podajú daňové priznanie. Tí, ktorí právny predpis – opatrenie pre vedenie jednoduchého účtovníctva poznajú vedia, že viesť jednoduché účtovníctvo nie je také jednoduché, ako vyplýva z jeho názvu a vedia aj to, že za nesprávne vedenie účtovníctva môže daňový úrad uložiť aj pokutu.
OBSAH
• Jednoduché účtovníctvo a zákon o účtovníctve
• Predmet účtovníctva (§ 2 ods. 2)
• Účtovná závierka (§ 17)
• Oceňovanie majetku a záväzkov podľa zákona o účtovníctve
• Odpisovanie majetku (§ 28)
• Inventarizácia majetku a záväzkov (§ 29 a § 30)
• Účtovný záznam (§ 31)
• Uschovávanie a ochrana účtovnej dokumentácie (§ 35).
• Ukladanie pokút za porušenie zákona o účtovníctve (§ 38)
• Postupy účtovania v jednoduchom účtovníctve
• ZÁKON č. 431/2002 Z. z. o účtovníctve
• OPATRENIE č. MF/27076/2007-74, ktorým sa ustanovujú podrobnosti o postupoch
účtovania a podrobnosti o usporiadaní, označovaní a obsahovom vymedzení položiek
účtovnej závierky pre účtovné jednotky účtujúce v sústave jednoduchého účtovníctva...
Opatrenie pre vedenie jednoduchého účtovníctva ustanovuje, na koho sa vzťahuje, definuje účtovné knihy, ktoré sa musia v jednoduchom účtovníctve viesť a nie je to len peňažný denník. Ďalej definuje jednotlivé zložky majetku, o ktorých podnikateľ musí v jednoduchom účtovníctve účtovať a ustanovuje, akým spôsobom sa v jednoduchom účtovníctve účtuje o dlhodobom majetku, o zásobách, ako sa účtujú rezervy, kurzové rozdiely, pohľadávky a záväzky, dotácie a pod. a v tomto opatrení je aj uvedené, čo tvorí účtovnú závierku a ako sa zostavuje. Všetkým týmto skutočnostiam sa venujeme v našej publikácii so zameraním sa na účtovanie účtovných prípadov na konkrétnych príkladoch. Rozoberáme aj rôzne prípady a špecifiká, s ktorými sa v jednoduchom účtovníctve podnikateľ môže stretnúť.
V úvode uvádzame v prehľade zmeny postupov účtovania v JÚ platné od 1. 1. 2021 a zmeny v zákone o účtovníctve platné od 1. 1. 2022 so zameraním sa na JÚ, ktoré sú v publikácii zapracované.
Nationalpark Donauauen 1:50 000
National Park Donauauen - WK 211, Wien – Bratislava – Neusiedl am See (podtitul). Podrobná turistická mapa 1:50000 turistické a cykloturistické trasy lokalizácia bodov GPS popis vybraných zaujímavostí doplnený fotografiami KOMAPSS Lexikon turistický sprievodca vsamostatnej textovej časti
Vypredané
3,36 €
3,54 €
Letters of Sylvia Plath: Volume 1
The Letters of Sylvia Plath Volume I: 1940-1956
Sylvia Plath (1932-1963) was one of the writers that defined the course of twentieth-century poetry. Her vivid, daring and complex poetry continues to captivate new generations of readers and writers.
In the Letters, we discover the art of Plath's correspondence, most of which has never before been published and is here presented unabridged, without revision, so that she speaks directly in her own words. Refreshingly candid and offering intimate details of her personal life, Plath is playful, too, entertaining a wide range of addressees, including family, friends and professional contacts, with inimitable wit and verve.
The letters document Plath's extraordinary literary development: the genesis of many poems, short and long fiction, and journalism. Her endeavour to publish in a variety of genres had mixed receptions, but she was never dissuaded. Through acceptance of her work, and rejection, Plath strove to stay true to her creative vision. Well-read and curious, she offers a fascinating commentary on contemporary culture.
Leading Plath scholars Peter K. Steinberg and Karen V. Kukil, editor of The Journals of Sylvia Plath 1950-1962, provide comprehensive footnotes and an extensive index informed by their meticulous research. Alongside a selection of photographs and Plath's own line-drawings, the editors masterfully contextualise what the pages disclose.
This selection of early correspondence marks the key moments of Plath's adolescence, including childhood hobbies and high school boyfriends; her successful but turbulent undergraduate years at Smith College; the move to England and Cambridge University; and her meeting and marrying Ted Hughes, including a trove of unseen letters post-honeymoon, revealing their extraordinary creative partnership.
Monstress - Awakening Volume 1
Set in an alternate matriarchal 1900's Asia, in a richly imagined world of art deco-inflected steam punk, MONSTRESS tells the story of a teenage girl who is struggling to survive the trauma of war, and who shares a mysterious psychic link with a monster of tremendous power, a connection that will transform them both and make them the target of both human and otherworldly powers. About the Creators: New York Times bestselling and award-winning writer Marjorie Liu is best known for her fiction and comic books. She teaches comic book writing at MIT, and leads a class on Popular Fiction at the Voices of Our Nation (VONA) workshop. Ms. Liu's extensive work includes the bestselling "Astonishing X-Men" for Marvel Comics, which featured the gay wedding of X-Man Northstar and was subsequently nominated for a GLAAD Media Award for outstanding media images of the lesbian, gay, bisexual and transgender community. Prior to writing full-time, Liu was a lawyer. She currently resides in Boston. Sana Takeda is an illustrator and comic book artist who was born in Niigata, and now resides in Tokyo, Japan.At age 20 she started out as a 3D CGI designer for SEGA, a Japanese video game company, and became a freelance artist when she was 25. She is still an artist, and has worked on titles such as "X-23" and "Ms. Marvel" for Marvel Comics, and is an illustrator for trading card games in Japan.
Vypredané
12,83 €
13,50 €
Sunstone Volume 1
From critically-acclaimed creator Stjepan Šejic (Death Vigil, Ravine, Aphrodite IX, Witchblade) comes Sunstone, a love story like no other.
Lisa's tastes were always...unique. Longing to be restrained, without restrain. Lisa always felt like something was missing from her love life - until she met Ally. Ally was implacably ordinary - successful job, nice house, an average childhood - except for her preference for bedroom domination.
Originally posted on DeviantArt, this books collects the first volume of the often erotic, always amusing, and surprisingly heartfelt Sunstone.
Vypredané
16,63 €
17,50 €
Hra Dobble Harry Potter
Hra kombinuje kultový kúzelnícky svet, vytvorený spisovateľkou J.K. Rowlingovú, s jednou z najpopulárnejších rodinných hier. Hráči sa pokúšajú nájsť jeden spoločný symbol medzi dvoma kartami v hravej bitke rýchlosti a postrehu, ktorý obsahuje štylizované snímky Harryho Pottera, Hermiony Grangerovej a Rona Weasleyho, kúzelníckych paličiek, rôznych tvorov a bytostí, symbolov Rokfortu a mnohé ďalšie.
Rýchlosť, postreh, reflexy! Dobble, to je 57 rôznych symbolov, 55 kariet, 8 symbolov na karte a každé dve karty spolu majú spoločný iba jeden! Hra ponúka úplne unikátnu zábavu. Hráči tu hľadajú dva rovnaké symboly na kartách pri rôznych verziách hry (v pravidlách je popísaných celkom 5 hier). Super sú okrúhle karty aj jednoduché pravidlá vysvetlené doslova za pár sekúnd. Cieľová skupina sú deti i dospelí – všetci, ktorí sa chcú poriadne baviť a nemajú čas prečítať dlhé pravidlá. Plechová krabička zaručuje bezpečie kariet a jednoducho umožňuje mať hru vždy pri sebe. Vyskúšajte aj Vy postrehový fenomén Dobble a určite budete prekvapení, ako aj tak jednoduchá hra môže byť zábavná!
Obsah balenia:
55 kariet v plechovej krabičke
1 české, slovenské a rumunské pravidlá
Singing Times Tables Book 1
Singing Times Tables Book 1 by Helen MacGregor and Stephen Chadwick uses rhythmic rapping and vibrant vocals to transform learning the times tables - whether it's rote learning, applying calculations or testing them. For times tables with a special x factor, these contemporary, cool songs are the place for kids to start. Higher standards in maths are getting an extra push from the Department for Education with a target for pupils to know their times tables up to 12x12 by age 9. In Singing Times Tables Book 1, children develop a secure knowledge of the 2, 3, 4, 5 and 10 times tables. By rapping or singing to lively performance and backing tracks they rote learn the tables, then they apply the calculations in real life situation songs and chants. The last section offers question and answer tests - a handy assessment tool for teachers.
Vypredané
18,53 €
19,50 €
Savage Wolverine - Volume 1
Wolverine awakes to find himself transported to the Savage Land and labeled public enemy number one! With no memory of how he got there, and Shanna the She-Devil his only ally, Logan must unravel the mystery that slumbers at the heart of the Savage Land before it finds a way to kill him first! In search of answers, Wolverine and Shanna venture into the depths of the Forbidden Island...but what will get them first, the island's inhabitants or their tempers? Meanwhile, another hero crash lands on the island...but is he friend or foe? NOW!, under the detailed pen of Frank Cho, Wolverine is all brawls, babes, and brachiosaurs...and you'll never see the end - or the future of the Marvel Universe - coming! SAVAGE WOLVERINE VOL. 1: KILL ISLAND includes a code for a free digital copy on the Marvel Comics app (for iPhone(r), iPad(r), iPad Touch(r) & Android devices) and Marvel Digital Comics Shop. Additionally, this collection also features special augmented reality content available exclusive through the Marvel AR app - including cover recaps, behind the scenes features and more that add value to your reading experience at no additional cost.
Vypredané
16,63 €
17,50 €
Lobo 1 - by Keith Giffen & Alan Grant
Experience Lobo as his original creator and comics legend Keith Giffen intended!
Collected in this massive edition, the main man's most fiendish hunts guaranteed to explode with an action-packed fragfest. Brimming over with good-natured gratuitous violence and twisted humor comes everyone's favorite bounty hunter, LOBO!
Vypredané
28,17 €
29,65 €
Private No. 1 Suspect
Since former US Marine Jack Morgan started Private, it has become the world's most effective investigation firm - sought out by the famous and the powerful to discreetly handle their most intimate problems. Private's investigators are the smartest, the fastest, and the most technologically advanced in the world - and they always uncover the truth. When his former lover is found murdered in Jack's bed, he is instantly the number one suspect. While Jack is under police investigation and fighting to clear his name, the mob strong-arms him into recovering $30 million in stolen pharmaceuticals for them. And the beautiful owner of a chain of luxury hotels persuades him to quietly investigate a string of murders at her high-class establishments. With Jack and his team stretched to breaking point, one of his most trusted colleagues threatens to leave Private, and Jack realises he is facing his biggest challenge yet. With more action, more intrigue, and more twists than ever before, Private: No. 1 Suspect is James Patterson at his unstoppable best.
Vypredané
8,08 €
8,50 €
Blood Rose Rebellion Volume 1
"A magical tale unlike anything you've read before." —Bustle.com "[A] richly imagined 19th-century historical fantasy." —EW.com, A- The thrilling first book in a YA fantasy trilogy for fans of Red Queen. In a world where social prestige derives from a trifecta of blood, money, and magic, one girl has the ability to break the spell that holds the social order in place. Sixteen-year-old Anna Arden is barred from society by a defect of blood. Though her family is part of the Luminate, powerful users of magic, she is Barren, unable to perform the simplest spells. Anna would do anything to belong. But her fate takes another course when, after inadvertently breaking her sister’s debutante spell—an important chance for a highborn young woman to show her prowess with magic—Anna finds herself exiled to her family’s once powerful but now crumbling native Hungary. Her life might well be over. In Hungary, Anna discovers that nothing is quite as it seems. Not the people around her, from her aloof cousin Noémi to the fierce and handsome Romani Gábor. Not the society she’s known all her life, for discontent with the Luminate is sweeping the land. And not her lack of magic. Isolated from the only world she cares about, Anna still can’t seem to stop herself from breaking spells. As rebellion spreads across the region, Anna’s unique ability becomes the catalyst everyone is seeking. In the company of nobles, revolutionaries, and Romani, Anna must choose: deny her unique power and cling to the life she’s always wanted, or embrace her ability and change that world forever. “A fast-paced historical fantasy full of magic, romance, and adventure!”—JESSICA DAY GEORGE, New York Times bestselling author of Silver in the Blood
Vypredané
11,35 €
11,95 €
Die Dunklen Mächte 1 - Lady Midnight
Als ihre Eltern starben, war Emma Carstairs noch ein Kind, und um sie herum tobte der Dunkle Krieg. Die Wesen der Unterwelt kämpften bis aufs Blut gegeneinander, und die Schattenjäger, Erzfeinde der Dämonen, wurden fast völlig ausgelöscht. Aber Emma glaubt bis heute, dass ihre Eltern aus einem anderen rätselhaften Grund sterben mussten. Inzwischen sind fünf Jahre vergangen, und zusammen mit ihrem engen Freund und Seelenverwandten Julian Blackthorn hat die 17-jährige Emma Zuflucht im Institut der Schattenjäger in Los Angeles gefunden. Dort sorgt eine mysteriöse Mordserie für große Unruhe. Immer wieder werden Leichen gefunden, übersät mit alten Schriftzeichen - Zeichen, wie sie auch bei Emmas Eltern entdeckt worden waren. Emma muss dieser Spur nachgehen, selbst wenn sie Julian dadurch in große Gefahr bringt ...
Vypredané
11,13 €
11,72 €
Trblietavé vyškrabávanie Záhrada Crocodile Creek
Vyškrabávajte, trblietajte a tvorte! Sady Crocodile Creek's Sparkle Scratch Art sú skvelou zábavou pre deti. Každá sada obsahuje 10 tematických hárkov na odhaľovanie iskrivého umenia plus päť prázdnych hárkov a hárok so šablónou, aby si deti vytvorili svoje vlastné majstrovské diela.
Detaily produktu:
10 tematických listov
5 prázdnych listov
1 šablóna
1 drevená vyškrabávacia palička
Upozornenie:Nevhodné pre deti do 3 rokov. Obsahuje malé časti, nebezpečenstvo udusenia.Obsahuje funkčné ostré hrany.
3,2,1 ... Dobrú noc: Mláďatká
Kniha na dobrú noc napísaná v rýmoch končiaca magickou scénou žiariacou v tme. Deň sa chýli ku koncu už mávame mesiacu. Tmy sa neboj, doma si v bezpečí. Jas 10 hviezd ťa o tom presvedčí. Naše veselé kratučké básne od 10 do 1 rátať ťa učia krásne. Dobrú noc a sladké sny, dieťatko.
Agents of S.H.I.E.L.D. Vol. 1: The Coulson Protocols
It's high-stakes espionage in the Marvel Universe in this brand-new series inspired by the hit television show Marvel's Agents of S.H.I.E.L.D. The good news for Phil Coulson is that he's been reunited with his former love, Lola - who, it turns out, is not a flying car. The bad news is that she turned his mind into a weapon that could destroy the Marvel Universe! Tony Stark guest-stars! COLLECTING: AGENTS OF S.H.I.E.L.D. 1-5, ALL-NEW, MATERIAL FROM ALL-DIFFERENT POINT ONE 1
Vypredané
14,73 €
15,50 €
Batman/Superman 1
The Dark Knight and the Man of Steel are close friends in the modern day - but the two weren't always such close allies. Discover how two of the World's Finest Super Heroes met for the first time in the New 52, and the mysterious adventure that takes them to a whole new world - the world of Earth 2! The heroes of the main DC Universe meet their Earth 2 counterparts for the first time!
Vypredané
10,93 €
11,50 €
America central 1: 1 100 000
Double sided road and travel map covers the area from Belize and Guatemala to the border with Colombia at the scale of 1:1,100,000. It includes insets with Environs of San Jose (C.Rica), Panama Canal Area, Isla de Coco and Isla de San Andres. Distinguishes roads ranging from highways (paved/unpaved) to seasonal tracks. Legend includes swamps, glaciers, reefs, active volcanoes, railways, ferry routes, protected areas/national parks, international airports, domestic airports with scheduled services, landing grounds, points of interest, ruins, lighthouses, mines, beaches, gas stations, border crossing points. Extensive index, general information on the listed countries.
Vypredané
9,49 €
9,99 €