The primary documents on credit and loans include:
1. Credit agreements and loan agreements with a credit or other organization issued loan, loan.
It is on the basis of the prisoners by the organization of contracts arise relations on loans and loans. Kulaeva N.S. Accounting and tax accounting of operations with borrowed funds. - m.; All about taxes, No. 12, 2005 in lending agreements should be provided for lending and loan period, the conditions and procedure for issuing and repayment, the form of obligations, interest rates, the procedure for paying interest, obligations, rights and liability of the parties to issue and repay the loan , List of documents and the frequency of their submission to the bank and other conditions.
2. Bank statements on calculated and loan accounts. Applications to bank statements. Prices cash orders. Expendable cash orders. Calculation fees. Cash book.
These documents confirm receipt of the loan, loan, as well as the amount of repayment (or partial repayment) it.
3. Orders of the head and acts inventory settlements.
When calculating the calculations with the lender (creditors), the correctness of the amount of loans received, the amounts aimed at their repayment, as well as the amounts of accrued interest on loans, taken into account on accounts 66 "Calculations for short-term loans and loans" and 67 "settlements for long-term loans and loans. "
4. Documents confirming the target use of a loan or loan (banking and cash documents confirming the spending of credit funds for which a loan is received).
Synthetic and analytical accounting registers include:
- 1. The main book;
- 2. Magazine - Order N 4;
- 3. Magazine - Order N 2;
- 4. Statement N 2;
- 5. Magazine - Order N 1;
- 6. Statement N 1;
- 7. Magazine - Order N 3;
- 8. Magazine - Order N 6;
- 9. Magazine - Order N 8.
Reporting includes:
- 1. Balance (form N 1);
- 2. Profit and loss statement (form N 2);
- 3. Annex to the accounting balance (form N 5);
- 4. Help on the procedure for determining data reflected in line 1 "Calculation of tax from actual profits."
The procedure for current storage of documents is determined by the Regulations on documents and document flow in accounting, approved by the USSR Ministry of Finance, 29.07.1983 N 105 in coordination with the CSB of the USSR.
In the cash and bank documents, no corrections are allowed (paragraph 16 of the Regulations on accounting).
The procedure for storing primary and output documents on machine-readable media is defined in relevant regulatory documents regulating accounting in terms of automation.
Primary documents before transferring them to the archive organization should be kept in accounting in special premises or closing cabinets under the responsibility of persons authorized by the chief accountant.
Manually processed primary documents of the current month relating to a specific accounting register, completed in chronological order and intertwined. Separate types of documents (work outfits, replacement reports) can be stored not intertwined, but linked in folders to avoid their loss or abuse.
The preservation of primary documents, the design and transfer of them to the archive provides the chief accountant of the organization.
The issuance of primary documents from accounting and archive to employees of other structural divisions is usually not allowed, and in some cases can only be carried out by order of the chief accountant.
Persons who have gained access to information contained in accounting registers and in internal accounting reports are required to keep commercial and state secrets. For her disclosure, they are responsible established by the legislation of the Russian Federation.
Documents that are issued by economic transactions with money are signed exclusively by the head of the organization and the chief accountant or authorized by them by those (by order or written orders of the Organization's head).
At the same time, it is necessary to take into account that in accordance with paragraph 14 of the Regulations on accounting without signature of the Chief Accountant or the Cash and Estimates authorized by him, financial and credit obligations (documents issuing financial investments of the Organization, loan agreements, loan agreements and Contracts concluded on a commodity and commercial loan) are considered invalid and should not be taken to execute (with the exception of documents signed by the head of the federal executive body, whose design features are determined by the individual instructions of the Ministry of Finance of Russia).
As a result of the study of chapter 14, the student must:
know
o. basic legislative acts and regulatory documents regulating loans and loans;
be able to
o. make correspondence of accounts for accounting loans and loans, including expenses related to them;
own
o. skills of reflecting information in primary accounting documents, accounting and reporting registers.
The purpose of accounting loans, loans is the formation of information on loans received and loans, a useful widespread user of interested users when making decisions.
The tasks of accounting loans, loans concluded in timely and properlying operations, the right to conduct synthetic and analytical accounting of loans and loans, controlling the legitimate spending of loans and loans, the control of timely and complete repayment of loans and loans, the right interest of interest for the use of loans and loans and their write-off, organizing analytical accounting by types of lenders, forms and terms of calculations and payment, timely inventory of payables for loans and loans, reliable reflection in the financial statements of loans and loans.
In the process of carrying out economic activity of almost any enterprise, situations arise when own funds are not enough and it is necessary to attract borrowed funds. The most common form of borrowing is loans and loans.
The legal basis for attracting borrowed funds is a loan agreement and a loan agreement.
Loans and loans are different concepts, as legal relations are governed by different agreements. Consider the main differences loan agreement from the loan agreement (Table 14.1).
Table 14.1.
The main differences in the loan agreement and the loan agreement
|
Treaty rate |
Credit contract |
Loan agreement |
|
Definition |
Bank or other credit organization (creditor) undertake to provide cash (credit) borrower in the amount and on the conditions provided for by the Agreement, and the borrower undertakes to return the amount of money and pay interest on it |
One side (lender) will transfer money to the ownership of the other side (borrower) money or other things defined by generic signs, and the borrower undertakes to return the leader of the same amount of money (the amount of the loan) or an equal number of other things and quality |
|
Parties to the Treaty |
Only a bank or credit institution can be a lender. |
Leader can be any organization |
|
The moment of the conclusion of the contract |
The contract is consensual, i.e. considered prisoner from the date of signing |
The contract is real, i.e. considered concluded from the moment of transfer of money or other things |
|
The condition of the payment agreement |
The loan agreement is always compensated |
A loan agreement may be percentage and interestful |
|
Subject contract |
Only cash |
Money or other things defined by generic signs |
|
Form of the contract |
Simple writing |
Easy written if its sum exceeds at least ten times established by the Mrometa law, and in the case when the lender is a legal entity - regardless of the amount |
So, loan- One of the forms of the loan, issued in the form of a contract, agreements between the two Contracting Parties: the lender and the borrower.
Credit- This is a cash loan provided by the lender by the borrower on the terms of return, with a borrower paid for the use of a loan.
Unless otherwise provided by law or the loan agreement, the lender has the right to receive interest from the borrower on the amount of the loan in size and the procedure defined by the Treaty. In the absence of a percentage of the amount of interest in the contract, their size is determined by the existing responsibility of the lender, and if the leader is a legal entity - at the place of its location of the banking interest (refinancing rate) on the day of payment by the borrower of the debt amount or its respective part.
In the absence of a different agreement, interest is paid monthly until the day of returning the loan amount.
The loan agreement is supposed to be interest-free if it does not directly provide for otherwise, in cases where:
- - the contract is concluded between citizens in the amount not exceeding the fifty-time Mrometa established by law, and is not associated with the implementation of entrepreneurial activities at least one of the parties;
- - Under the contract, the borrower is not transferred, and other things defined by generic signs.
In the case of early return of the loan amount provided for interest, the lender has the right to receive interest from the borrower under the loan agreement, accrued inclusive to the day of returning the amount of the loan of a fully or part of it.
Accounting loans and loans are governed by the Regulation on accounting "Accounting for loans and loan costs" (PBU 15/2008), approved by the Order of the Ministry of Finance of Russia dated October 6, 2008 No. 107N (hereinafter - PBU 15/2008), as well as PBU 4/99.
PBU 15/2008 establishes the features of the formation in accounting and accounting reporting of information on expenses related to the fulfillment of obligations for loans received (including attracting borrowed funds by issuing bills, issuing and selling bonds) and loans.
In accordance with PBU 4/99, assets and liabilities should be submitted to the division depending on the date of treatment (repayment) on short-term and long-term, so there is a need to divide loans and loans for short-term and long-term.
The short-term in accordance with paragraph 19 of PBU 4/99 are assets and liabilities if the term of their appeal (repayment) is not more than 12 months. After the reporting date, either the handling time (repayment) is equal to the duration of the operational cycle, if the cycle exceeds 12 months. All other assets and liabilities are represented as long-term.
For accounting records of the organization's accounting accounts and loans, depending on the period for which they are attracted, are: account and account.
Example 14.1.
In 2012, Alpha LLC took a long-term loan to the Ulinvest Bank to replenish working capital in the amount of 2,000,000 rubles. In accounting, this will be reflected as follows:
Debit 51 "Credential accounts" Credit 67 "Calculations on long-term loans and loans"
- 2,000,000 rubles. - Credit entered the alpha bill.
The organization can independently decide how to reflect long-term debt from account 67 "Calculations on long-term loans and loans" in case the maturity of borrowed funds is less than 12 months, and fix in accounting policies The procedure for reflection of short-term and long-term debts on loans and loans. Options are:
- - if the maturity of the borrowed funds previously represented in accounting balance As long-term obligations, the reporting date is less than 12 months. Such obligations are represented as short-term;
- - not to translate long-term debt from account 67 "Calculations on long-term loans and loans" at the expense of 66 "Calculations on short-term loans and loans" in case the maturity of borrowed funds is less than 12 months, and to organize accounts on analytical accounts 67 accounting but Repays: more than a year or less than a year.
In accordance with paragraph 2 of PBU 15/2008, the main amount of obligations for the loan (loan) is reflected in the accounting register by the borrower as a payable debt in accordance with the terms of the loan agreement (loan agreement) in the amount specified in the contract. But if the main amount of the obligation does not correspond to the magnitude of the actual funds received, recognition in accounting registers as part of the payable debt of the principal amount of the obligations specified in the loan agreement will lead to the distortion of information about the property situation of the organization. There are two possible options for reflection of payables for loans and loans, and the choice of one of them must be recorded in the organization's accounting policy.
The first option is to introduce correction subaccounts.
In the accounting registers of the organization, it is necessary to reflect as part of payables not only the main amount of the obligation, but also the corrective value moneysuffered in comparison with the terms of the contract. The resulting difference is reflected in individual subaccounts opened to accounts 66 and 67.
The subaccount data are regulatory subaccounts and are intended to clarify the value of the obligations arising from loan agreements, loan agreements reflected in the subaccounts of accounting the principal amount of the obligation. The debit (loan) of the above subaccounts reflects the fact of increasing (decreasing) amounts that correct the indicators of subaccounts of accounting the principal amount of the obligation. The debit balance according to subaccounts reflects the amount to reduce the loan balance of sub-accounting of the principal amount of the obligation. Loan balance according to subaccounts does not occur. In financial statements, the amount of debt on loans and loans corresponds to the amount of credit balance on all subaccounts to accounts 66, 67, adjusted to the debit balance value on the appropriate subaccounts.
The second option - in the accounting record of the borrower's organization as payables reflects the main amount of the obligations under the loan (loan).
In case of non-fulfillment or incomplete execution of a loan agreement (loan agreement), the borrower organization discloses in an explanatory note to annual accounting reporting information on loans (loans), lost compared with the terms of the loan agreement (loan agreement).
Repayment of the principal amount of obligations for the loan (loan) is reflected in the accounting accounting by the borrower as a reduction (repayment) of accounts payable.
At the amount of loans redeemed and loans, 66 "Calculations on short-term loans and loans" or account 67 "Calculations on long-term loans and loans" in correspondence with cash accounting accounts are debit. Loans and loans not paid on time are taken into account apart.
In accounting, funds received (returned) but a loan or loan agreement will not be recognized either income or expenses. These norms are fixed on accounting in paragraph 2 of PBU 9/99 and N. 3 PBU 10/99.
Accounting records for accounting for loans and loans are shown in Table. 14.2.
Table 14.2.
Correspondence for accounts for accounting for loans and loans
|
Correspondence bills |
||||||
|
Getting loans and loans |
||||||
|
50 "Cassa", 51 "Settlement accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks" |
|
Cash under the short-term / long-term loan agreement (loan) |
||||
|
10 "Materials", 41 "Goods", etc. |
|
Reflects the cost of commodity and material values \u200b\u200bobtained under the loan agreement |
||||
|
Reflects VAT filed by a lender |
|||||
|
66 "Calculations for short-term loans and loans" |
67 "Calculations on long-term loans and loans" |
Reflects the translation of long-term loan debt or loan in short-term |
||||
|
Repayment of debt on loans and loans |
||||||
|
|
Returned funds under the short-term / long-term loan agreement (loan) |
||||
|
Reclied to a reduction in payables The amount of the return of the received loan in non-monetary form |
|||||
|
Written off the accounting value of the return property on other expenses of the organization |
|||||
|
91 "Other income and expenses" subaccount 2 "Other expenses" |
The amount of VAT belonging to the transferred property is reflected (based on the contractual value of the transferred property) |
|||||
|
68 "Calculations for taxes and fees" |
19 "VAT on acquired values" |
Reflected tax deduction VAT (if the borrower has the right to deduct), accountable on account 19 upon receipt of a loan |
||||
|
66 "Calculations for short-term loans and loans", 67 "Calculations for long-term loans and loans", 76 "Settlements with different debtors and creditors" |
Returns are returned to the lender (creditor) by a third party |
||||
|
Repayment of debt on loans and loan and by credit oncoming homogeneous requirements |
||||||
|
62 "Calculations with buyers and customers" |
90 "Sales" subaccount "Revenue" |
Received from the sale of products, performance of work, the provision of services |
||||
|
62 "Calculations with buyers and customers" |
Reflected offset of counter homogeneous requirements |
||||
|
Repayment of debt on loans and loans by transferring an explicit |
||||||
|
91 "Other revenues" subaccount 1 "Other income" |
Reliable debt on loan by providing an indent |
||||
|
91 "Other income and expenses" subaccount 2 "Other expenses" |
68 "Calculations for taxes and fees" |
VAT is accrued from the cost of realized property as an explicit |
||||
|
91 "Other income and expenses" subaccount 2 "Other expenses" |
|
Written by the value of the property transferred as an explicit |
||||
|
99 "Profit and losses" |
91 "Other income and expenses" subaccount 9 "Sal BIO Other income and expenses" |
Reflects the financial result in the form of a loss in the transfer of the compensation |
||||
|
91 "Other income and expenses" subaccount 9 "Saldo of other income and expenses" |
99 "Profit and losses" |
Reflects the financial result in the form of profits during the transfer of the compensation |
||||
|
66 "Calculations for short-term loans and loans" |
91 "Other income and expenses" subaccount 1 "Other income" |
Debt on loans and loans with an expired limitation period |
||||
Analytical accounting of short-term loans and loans is conducted by types of loans and loans, credit institutions and other lenders who have granted them.
The concepts of a loan and loan are essentially different. Credit:
- can be issued exclusively by a bank or a credit institution that owns a license to conduct relevant activities from the Central Bank of the Russian Federation;
- credit can only be issued at percent;
- credit can only be issued in cash;
- the loan period is strictly stipulated by the loan agreement;
- the lending agreement is made only in writing.
The loan, differing from the loan, may have the following signs:
- it can be issued by any individual or legal entity, an individual entrepreneur without any special license;
- the loan can be free and interestful and even provide returns to the debtor of a smaller amount than was taken;
- it can be issued in non-monetary form resources, goods, intellectual products;
- the loan may be indefinite;
- it can be decorated verbally.
Accounting for loans and loans
Following the "Accounting Rules" 15/2008, to expenses to ensure loans and loans should be attributed to both interest in the use of them and related expenses: legal and information advice, experts of contracts, etc.
Interest paid for the use of borrowed funds can be taken into account in two ways:
- evenly during the entire loan period;
- in any other order provided for by the Treaty and not violating the principle of uniformity of their accounting.
Related costs are taken into account evenly throughout the entire borrowing time.
Borrowed assets are reflected on the 66th and 67th accounting accounts. The 66th applies for contracts for a period of 12 months or less, 67th - mines with a validity period for more than 1 year.
All loans and loans are necessarily taken into account separately, each - as an independent legal relationship. The costs of ensuring loans and loans should also be taken into account separately from the basic amounts of debt, in a certain design period and with the inclusion of them in the category of other expenses.
In the balance sheet, the sums of long-term loans should be displayed in line 1410 "borrowed funds", and short-term - in line 1510 having a similar name.
Commercial loans and commercial promissory notes should be reflected in lines:
- long-term debt in line 1450 "Other obligations";
- short-term debt liabilities in line 1520 "Credit Debt".
Separately, it is agreed that if credit or borroweds were spent on investment assets, then interest on such debts should be carried out on account 08 "Investments in non-current assets". Legal entitiesSupporting a simplified accounting methodology has the right to apply in this case score 91.2.
In cases where the borrowed funds are invested in the purchase of logistical resources or the loan was obtained in the form of such resources, interest on these loans and loans can be attributed to the cost of the purchase of logistical resources.
Accounting loans and loans
Accountant paid for funds is obliged to take into account in accordance with the provisions of the "Accounting Rules" of 19/02 "Accounting for Financial Investments". All loans issued will be reflected in the 58th Financial Investment account.
It should be borne in mind that all types of interest-free loans for the lender organization cannot be considered financial investments, since they do not bring any income to the enterprise.
In the balance sheet issued loans should be displayed in line 1230 "Accounts receivable". Optionally, this debt can be divided:
- on short-term up to 12 months inclusive;
- for long term with a period of more than 1 year.
Accounting for loans and loans in taxes
Cash and commodity funds received in debt under loans and loans agreements are not income in tax accounting. Accordingly, the income tax is not calculated from them. Issued loans and loans when calculating the taxable base, expenses are not considered. In the same way, money and material resources received and paid for repayment of credit and borrowed obligations are not income and expenses.
The funds on the accrued and paid interest are considered non-dealerization costs. In accounting, they are reflected either at the last date of each month, or at the date in which the full repayment of a loan or loan occurred.
Assets and cash obtained by the organization in interest on loans issued are considered non-dealerization.
Note 1.
Business keeping requires investing cash. It is often necessary to attract borrowed funds. You can make a loan in a bank, under a certain percentage, and you can have business partners, free of charge. The goals of obtaining loans are different: updating production facilities, repayment of debt. Depending on the conditions, deadlines, goals - the order of reflection of loans and loans varies. The rules of accounting for tax and accounting purposes are distinguished.
The main differences of the loan from the loan
Criteria Differences Loan from a loan:
- according to the loan agreement, the creditor will always be a credit organization, in the loan agreement - this may be the organization partner, IP, founder (individual);
- the loan has a "fee" - the percentage accrued on the amount of debt, the loan may be percentage or without percentage;
- the loan is issued only with money, the loan can be issued by the goods.
Accounting credit and loans
Regulated accounting of loans and loans of PBU 15/2008. Separately should reflect:
- loan amount (loan);
- the amount of expenses on the loan (loan): interest and additional costs.
Accounts plan provides for the use of accounts:
- Account 66 "Calculations on short-term loans and loans";
- Account 67 "Calculations on long-term loans and loans".
For the purposes of reflection of debt and interest, the opening of the relevant sub-accounts is provided:
- 66-01 "Short-term loans and loans"
- 66-02 "Interest on short-term loans and loans."
Separately, subaccount can be isolated if the loan is obtained in foreign currency.
Accounting of the principal amount of debt
The main amount of the loan is reflected as accounts payable:
- on the day of receipt of money (not earlier than the date of the concluded agreement). The signing of the contract does not lead to a reflection of debt. The actual flow of money is necessary.
- in the amount that was actually obtained (no more than the amount specified in the contract).
Depending on the term for granting a loan, distinguish:
- short-term - 12 or less months;
- long-term - more than 12 months.
The accounting policy reflects instructions on debt accounting.
Accounting for loans and loans
Such expenses include interest for the use of attracted means.
Interest in accounting may be reflected as:
- other expenses (score 91)
- increase the cost of an investment asset (account 08)
Interest is reflected in other costs with uniform parts, monthly.
Additional expenses include:
- amounts for informational and consulting services;
- amounts for the examination of the loan agreement;
- other expenses (bank commission).
Additional costs are always taken into account as part of other expenses. The period for the inclusion of additional credit costs has two options:
- at the same time
- evenly.
Figure 1. Typical wiring
Figure 2. Tax credit and loans
Since 2015, interest on loans and loans for purposes tax accounting Considered in full amount. Costs must meet several requirements:
- be economically reasonable;
- be documented;
- aimed at receiving income.
In addition to their own sources of financing intended for the formation household agents and ensuring economic operations, the organization of various forms of ownership in their activities use borrowed funds. Our own sources of financing include: authorized capital, the profit of the current year and past years, part of which can be posted in the reserve fund. Among the borrowed mains are: bank loans, commercial loans for suppliers, loans from other enterprises and individuals.
According to the Civil Code of the Russian Federation (Art. 807 and Article.819), the definitions of "loan" and "loan" are given:
A loan is an economic transaction between the lender (by a bank or other credit institution) and a borrower to provide a borrower of money (loan) in the amount and on the conditions provided for by the loan agreement, and the borrower undertakes to return the amount of money and pay interest on it.
The economic transaction between the lender and the borrower is issued in writing - a loan agreement.
The loan is an economic transaction between the two parties (one side - the lender, the other party is a borrower) for the transfer of cash or property to one side to the ownership of the other party, while the borrower undertakes to return the lender the same amount of funds or property.
The economic loan transaction between the lender and the borrower is issued in writing - the loan agreement.
The difference between the loan and the loan is that the subject of the loan agreement is exclusively funds, and the subject of a loan agreement can act as cash and property.
There are several types of credit:
Trade loan is an economic transaction, providing for the duty of one Party to provide the other part of the things defined by generic signs, is regulated by the trade loan agreement.
Bank loan is cash issued by bank organizations and individuals a certain time And certain goals, on a return basis and with the payment of interest. Bank loans are divided into loans short-term and long-term. This division is determined by the term during which the organization must fully return the loan received at the bank. The short-term bank loan is granted for a period of 12 months, and the long-term bank loan is more than 12 months. Short-term loans are issued organizations for current needs (buying raw materials, materials, fuels, purchased semi-finished products). As a rule, they serve as a source of formation of working capital organizations. Long-term bank loans are issued for the acquisition of fixed assets and the implementation of long-term investments.
A commercial loan is a deal accompanied by the signing of contracts, the execution of which is associated with the transfer to the property to the other party of cash or other things determined by the generic signs, the provision of a loan may be provided, including delay, installments of payment for goods, works, services.
Basic regulatory documentsRegulating the procedure for reflection in accounting operations to receive loans and loans is the Regulation on accounting "Accounting for loans and loans and costs for their maintenance" (PBU 15/01), approved by order of the Ministry of Finance of the Russian Federation of August 2, 2001 No. 60N. This PBU is applied from January 1, 2002.
The Regulation establishes the rules for the formation of information on costs related to the fulfillment of obligations on loans and loans both in cash and on a commodity and commercial loan, regulates the accounting of attracting borrowed funds by issuing bills and issuance and sales of bonds, as well as accounting interest and interest Discount for this securities. It should be noted that the provision does not apply to interest-free loan agreements and state loan agreements. PBU 15/01 should apply all russian organizations With the exception of credit institutions and budgetary institutions.
For accounting purposes, PBU 15/01 puts a sign of equality between the following transactions of organizations:
- - obtaining a loan;
- - getting a loan;
- - receiving a commodity loan;
- - Getting a commercial loan.
According to PBU 15/01, in accounting, debt on loans and loans is divided into:
- - Urgent debt is the debt on loans received and loans, the maturity of which, under the terms of the contract, did not come or extended in the prescribed manner;
- - overdue debts are debt on loans and loans with expired according to the terms of the contract repayment;
- - short-term debt - debt on obtained loans and loans, the maturity of which in accordance with the terms of the contract does not exceed 12 months;
- - Long-term debt is the debt, the maturity of which under the terms of the contract exceeds 12 months.
Relatively defined PBU 15/01 "The procedure for accounting for debt on loans and loans issued by borrowed obligations" must first be borne in mind that the provision separately establishes the rules of accounting of the principal amount of debt and costs for loans received and loans, that is, interest on debt obligations, Additional costs associated with obtaining loans and loans.
PBU 15/01 as follows classifies the costs associated with obtaining and using loans and loans:
- - interest due to payments to lender and creditors on loans received from them and loans;
- - interest, discount for payments to benefits and bonds;
- - additional costs made in connection with obtaining loans and loans, issuance and placement of borrowed obligations;
- - coursework and sums relating to interest due to payments on loans and loans obtained and expressed in foreign currency or conditional monetary unitsFormed from the date of interest accrual by the terms of the contract before their actual repayment (transfer).
In the organization's accounting policy, according to the requirements of PBU 15/01, reflected in paragraph 32 of the Regulations, it is necessary to disclose the following data:
- - about the transfer of long-term debt into short-term;
- - about the composition and procedure for writing off the additional costs of loans;
- - on the choice of ways to accrue and distribute income due obligations;
- - on the procedure for accounting for income from the temporary investment of borrowed funds.
In the accounting statements of the organization should reflect the information:
- - on the presence and change of the magnitude of debt on the main types of loans, loans;
- - about the magnitude, species, maturity of the issued bills and placed bonds;
- - On the maturity of the main types of loans, loans, other borrowed
obligations;
On the amounts of loans and loans included in the operational
expenses and the cost of investment assets;
On the magnitude of the weighted range of loans and loans (when applied).
Upon receipt of a loan (loan), the accountant must be reflected in the principal amount of debt in accordance with the terms of the loan agreement or the loan agreement in the amount of actually received funds or in valuation Other things stipulated by the Treaty in the Company's Credit Debt. It is necessary to do this at the time of the actual transfer of money or other things.
In accordance with the plan of accounts, accounting for accounting for short-term loans and loans is intended to account 66 "Calculations on short-term loans and loans" (the repayment period does not exceed 12 months), and for long-term loans and loans - account 67 "Calculations on long-term loans and loans "(Repayment period - over 12 months).
To account 66 "Calculations for short-term loans and loans" the following subaccounts can be opened:
Sch. 66 - 1 - "Short-term loans in rubles";
Sch. 66 - 2 - "interest on short-term loans in rubles";
Sch. 66 - 3 - "Short-term loans in foreign currency";
Sch. 66 - 4 - "interest on short-term loans in foreign currency";
Sch. 66 -5 - "Short-term loans in rubles";
Sch. 66 - 6 - "Interest on short-term loans in rubles";
Sch. 66 - 7 - "Short-term loans in foreign currency";
Sch. 66 - 8 - "Interest on short-term loans in foreign currency".
By account 67 "Calculations on long-term loans and loans" the following subaccounts can be opened:
Sch. 67 - 1 - "long-term loans in rubles";
Sch. 67 - 2 - "interest on long-term loans in rubles";
Sch. 67 - 3 - "Long-term loans in foreign currency";
Sch. 67 - 4 - "Interest on long-term loans in foreign currency".
Sch. 67 - 5 - "Long-term loans in rubles";
Sch. 67 - 6 - "interest on long-term loans in rubles";
Sch. 67 - 7 - "Long-term loans in foreign currency";
Sch. 67 - 8 - "Interest on long-term loans in foreign currency".
Analytical accounting of loans on accounts 66, 67 is conducted by types of loans (long-term and short-term), on credit institutions, on individual loans.
Analytical accounting of loans is carried out in all creditors - lenders and loan repayment periods.
Receiving loans and loans reflect cash accounting accounts and CT accounts 66, 67.
At the time of receipt of a short-term loan (loan) or long-term loan (loan), wiring should be made. They are shown in Table 1:
Table 1. Economic operations for obtaining a short-term or long-term loan (loan)
For the accounting of the organization, a loan agreement is a major document confirming the receipt of a bank loan, paying interest, penalties, commissions and other payments to the Bank by the organization.
Documents confirming the actual receipt of borrowed funds can be a receipt of a cash order, bank extract or parish invoice in the event of a loan of things.
If the commodity loan agreement (loan) is received under the contract of commodity credit (loan) of material values, the amount of their assessment provided for by the Agreement is drawn up with an entry for d-ta accounting accounts of the relevant property and by which accounts for loans and loans.
The use of a short-term or long-term loan to the above objectives is accompanied by the following wiring shown in Table 2.
Table 2. Accounting wiring for the use of loans
|
Document |
|||
|
Calling materials purchased at the expense of short-term loan |
Credit Treaty, Commercial Credit, Overhead, Warehouse Order, invoice |
||
|
Called OS, NMA, acquired due to short-term loan or long-term loan |
Credit Agreement, the act of receiving the transfer of OS facilities (Form No. 1A), invoice, patents, certificates |
||
|
Called goods purchased at the expense of a short-term loan or long-term loan |
Credit Treaty, Commodity Outline (Bargaining Shape - 12), invoice |
||
|
Redeas payable for taxes and fees due to short-term loan or long-term loan |
Credit Agreement, Declaration, Payment Orders |
The use of a short-term or long-term loan to the above objectives is accompanied by the following wiring shown in Table 3.
Table 3. Accounting wiring for the use of loans
|
Name of economic operation |
Document |
||
|
Obtained as a short-term or long-term loan equipment to installation |
Loan agreement |
||
|
Received as a short-term or long-term loan OS or NMA |
The loan agreement, the act of receiving the transfer of OS objects (Form No. 1A - 1A), invoice, patents, certificates |
||
|
Discarded materials acquired by a short-term or long-term loan |
Loan agreement, commodity loan, overhead, warehouse order, invoice |
||
|
Received as a short-term or long-term loan |
Loan agreement, commodity invoice (shape bargaining - 12), invoice |
||
|
Purchased material values \u200b\u200bobtained in the form of short-term or long-term loans |
Loan agreement |
||
|
Accrued interest on short-term or long-term loan |
Loan agreement |
According to PBU 15/01, in accounting, two different ways of accounting for long-term debt are provided:
Way way - to take into account borrowed funds, the maturity of which on the loan agreement or loan agreement exceeds 12 months, as part of long-term debt before the expiration of the contract;
YY way - to transfer long-term debt in short at the moment when under the terms of the loan agreement (loan) to return the principal amount of debt remains 365 days: DT 67 CT 66
The choice of a long-term debt accounting option must be fixed in the organization's accounting policy.
When taking into account borrowed funds, the organization should provide separate accounting for urgent and overdue debts. Under urgent debt, the debt on obtained loans (borrowings) is understood, the maturity of which, under the terms of the contract, did not come or extended in the prescribed manner. Overdue debt is the debt on obtained loans (borrowings) with expired according to the terms of the contract.
The organization is obliged to transfer an urgent debt into overdue a day, following the day when, under the terms of the loan agreement or a loan agreement, the borrower should have returned the principal amount of debt. You can organize separate accounting for urgent and overdue debts, for example, on separate subaccounts opened by account 66 (67).