Rozúčtování není správné.

Rozúčtování is a noun, and it is neuter in Czech.

It comes from the verb rozúčtovat, meaning something like to allocate costs, to break charges down, or to settle accounts by dividing them.

The ending -í is very common in Czech verbal nouns, especially ones connected to actions or processes. So rozúčtování refers to the allocation / settlement / breakdown itself, not to the action as a verb.

Není is the 3rd person singular present tense of nebýt / být in its negative form.

• je = is
• není = is not

Since rozúčtování is a singular noun, Czech uses singular není.

So the structure is simply:

• Rozúčtování = the subject
• není = is not
• správné = correct

Because správné agrees with rozúčtování.

In Czech, adjectives must match the noun in:

• gender
• number
• case

Here, rozúčtování is:

• neuter
• singular
• nominative

So the adjective must also be neuter singular nominative, which gives správné.

Compare:

• správný = masculine singular
• správná = feminine singular
• správné = neuter singular

So správné is used because rozúčtování is a neuter noun.

Yes. It is the subject of the sentence, so it is in the nominative.

The basic pattern is:

• Subject
  • to be
    • adjective/complement

So in:

Rozúčtování není správné.

the noun rozúčtování is the thing being talked about, so it stays in the nominative.

Yes, absolutely.

Both mean essentially the same thing:

• Rozúčtování není správné.
• Rozúčtování je nesprávné.

The difference is mostly stylistic:

• není správné = is not correct
• je nesprávné = is incorrect

In many situations they are interchangeable. Czech often allows both patterns:

• negated být
  • positive adjective
• positive být
  • adjective with ne-

Sometimes one version may sound slightly more natural depending on context, but both are standard.

No, Czech word order is fairly flexible.

The neutral order here is:

Rozúčtování není správné.

That is the most straightforward way to say it.

But other orders are possible for emphasis, for example:

• Správné to rozúčtování není.
• Není správné rozúčtování.

These alternatives are more marked and depend on context. A learner should generally stick with:

Rozúčtování není správné.

because it is the safest and most neutral option.

A few useful pronunciation points:

• Czech stress is usually on the first syllable
• long vowels matter, so ú, á, and í are pronounced longer
• ou is a diphthong

A rough guide:

ROZ-ooch-toh-vaa-nee

More carefully:

• roz = like ross with a z-like ending depending on context
• úč = long ú plus č
• to
• vá = long á
• ní = long í

Also, in the whole sentence:

Rozúčtování není správné.

watch the long vowels in:

• není
• správné

Here správné means something like:

• correct
• right
• proper

In this sentence, it usually means that the calculation, allocation, or settlement is not correct, not done properly, or contains an error.

So it can refer not just to abstract correctness, but also to practical correctness, for example in accounting, billing, or distribution of costs.

Because Czech has no articles.

English says:

• The settlement is not correct
• A settlement is not correct

Czech does not use separate words like the or a. The meaning is understood from context.

So:

Rozúčtování není správné.

can mean:

• The allocation is not correct
• The settlement is not correct
• sometimes even This allocation is not correct, depending on context

This is a very useful vocabulary question, because the two words are related but not identical.

• rozúčtování = allocation / breakdown of charges among parts or people
• vyúčtování = bill / final accounting / statement of charges

Very roughly:

• rozúčtování focuses on how costs are divided
• vyúčtování focuses on the final billed result or settlement statement

For example, in housing or utilities:

• rozúčtování nákladů = allocation of costs among tenants/apartments
• vyúčtování = final statement showing what was charged and what is owed/refunded

So in this sentence, rozúčtování není správné suggests that the way the costs were divided or assigned is wrong.

Most often in formal or semi-formal contexts involving money, costs, or administrative calculations, for example:

• apartment building utility costs
• heating/water charges
• company expense allocation
• accounting documents
• service charges divided among users

It sounds quite natural in complaints, emails, office communication, or discussions with an administrator/accountant.

For example, someone might say it when they think:

• the numbers were calculated wrongly
• costs were assigned to the wrong person
• the billing breakdown does not match the rules

So the sentence has a fairly practical, administrative tone.