{"id":3616,"date":"2026-07-19T13:22:59","date_gmt":"2026-07-19T11:22:59","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/konyvelesi-utasitas-keszitese\/"},"modified":"2026-07-19T13:35:52","modified_gmt":"2026-07-19T11:35:52","slug":"konyvelesi-utasitas-keszitese","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/konyvelesi-utasitas-keszitese\/","title":{"rendered":"K\u00f6nyvel\u00e9si utas\u00edt\u00e1s k\u00e9sz\u00edt\u00e9se"},"content":{"rendered":"<p>A k\u00f6nyvel\u00e9si utas\u00edt\u00e1s (Polecenie ksi\u0119gowania, PK) bels\u0151 k\u00f6nyvel\u00e9si dokumentum, amely a k\u00f6nyvel\u00e9si nyilv\u00e1ntart\u00e1sban t\u00f6rt\u00e9n\u0151 t\u00e9tel r\u00f6gz\u00edt\u00e9s\u00e9nek alapj\u00e1t k\u00e9pezi. Akkor k\u00e9sz\u00fcl, ha a gazdas\u00e1gi esem\u00e9ny nem k\u00f6zvetlen\u00fcl sz\u00e1ml\u00e1b\u00f3l, bizonylatb\u00f3l vagy m\u00e1s k\u00fcls\u0151 dokumentumb\u00f3l k\u00f6vetkezik, vagy ha \u00f6sszes\u00edt\u0151 dokumentumokon, illetve korrekci\u00f3n alapul\u00f3 k\u00f6nyvel\u00e9st kell v\u00e9gezni. Form\u00e1lis k\u00f6nyvel\u00e9si utas\u00edt\u00e1s, amelynek alapj\u00e1n a k\u00f6nyvel\u0151iroda r\u00f6gz\u00edti a megfelel\u0151 t\u00e9telt a k\u00f6nyvel\u00e9si rendszerben.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>konyvelesi-utasitas-keszitese<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[83,404],"tags":[],"class_list":["post-3616","post","type-post","status-publish","format-standard","hentry","category-hu","category-opis-uslug-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3616"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3616\/revisions"}],"predecessor-version":[{"id":3631,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3616\/revisions\/3631"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}