Borrowed funds are an integral attribute of economic relations. Business entities received the right to lend resources to other organizations and their employees. Let's consider what transactions and documents the accountant will use when granting a loan so that the operation has a legal basis.
Concept and types of loans
A loan is a transfer by an enterprise (lender) cash or things of a certain weight, quantity or other measurement into the ownership of another person (borrower). In this case, the borrower undertakes to return to the lender the same amount of money or an equal quantity of the same things and of the same quality at a certain time (Article 807 of the Civil Code of the Russian Federation).
For needs accounting loans are classified:
- By type of borrowed resource (monetary, natural);
- According to the degree of retribution (interest, non-interest);
- By type of borrower (individuals, legal entities).
Documentation
The main legal document for the issuance and return of borrowed resources is a bilateral agreement. The following contractual terms are fundamentally important for an accountant:
- size and form of borrowing;
- amount and procedure for calculating interest;
- terms and method of debt repayment;
- terms and method of interest payment.
Advice: When drawing up a contract, always take into account the features specified in Article 809 of the Civil Code of the Russian Federation:
- For monetary borrowing - if there is no interest rate in the text, it is considered that it is equal to the refinancing rate, which will be relevant on the day the funds (resources) are repaid. A cash loan can be considered interest-free only if this is clearly and unambiguously stated in the text of the agreement (clause 1);
- For natural borrowing - if the interest rate is not indicated in the text, the operation is considered to be interest-free by default (and the value of the property should not exceed five minimum wages). To calculate interest, a contractual basis is required (clause 3).
Primary accounting depends on the type (form) of borrowed resources. Thus, cash is formalized by cash orders, payment orders, and material assets are processed by goods or invoices. Interest is calculated in accounting certificate, and an invoice is issued for the interest on the in-kind loan.
Analytical accounting is carried out in the context of contracts and individual borrowers.
Loan to a legal entity
Features of accounting for interest-bearing loans to legal entities
In accounting, borrowed transactions can be reflected as a financial investment (account 58-3), if the following conditions are simultaneously met:
- There is a written bilateral agreement;
- The lender officially assumes financial risks (non-repayment of debt);
- The transferred funds can bring benefits to the lender in the future (interest) (clause 2 of PBU 19/02).
Account 58-3 “Loans provided” is used to account for interest-bearing loans (cash or in kind).
Cash borrowings cannot exceed 100,000 rubles, and in non-cash form - 600,000 rubles (limits are set by the Central Bank).
The amount of borrowing in kind is equal to the value of the assets that have been or will be transferred to another organization. When calculating this cost, the enterprise must focus on the price of similar assets in similar circumstances (clause 14 of PBU 19/02).
The transfer of such property is considered an expense, and the return is not considered income of the enterprise (clause 3 of PBU 9/99). However, with this operation VAT will appear (Article 146 of the Tax Code of the Russian Federation), since the transfer of borrowed property in tax accounting is equated to sale. The lender will also incur VAT on the amount of interest on a loan in kind (and it doesn’t matter whether the interest is repaid in cash or in things).
Calculation sequence:
- Amount % under the agreement = Amount of natural loan × Interest rate under the agreement × Number of days of borrowing / 365 (or 366);
- Amount % at the refinancing rate = Amount of natural loan × Refinancing rate × Number of days of borrowing / 365 (or 366);
- Amount of VAT on interest = (Amount % under the agreement - Amount % according to the refinancing rate) × VAT rate.
In his accounting policy the enterprise independently decides how interest will be taken into account (PBU 19/02 and PBU 9/99). There are two options:
- As part of ordinary income (account 90) - preferably for organizations specializing in borrowing operations and carrying them out periodically (regularly);
- As part of other income (account 91) - suitable for companies in which the borrowing operation is of a one-time nature.
Interest is accrued at the end of the month, but can be paid either in installments or once together with the repayment of the debt (as provided by the agreement). By default they are paid monthly.
Features of accounting for interest-free loans to legal entities
Interest-free borrowings violate the third requirement of bringing economic benefits, therefore they cannot be considered a financial investment and account 58-3 cannot be used to account for them. To account for an interest-free loan, use account 76-3“Calculations of dividends due and other income.”
The amount of natural borrowed resources is determined by the book value of assets that the enterprise has already transferred or will transfer (clause 10 of PBU 5/01). And here, too, you need to remember about VAT on the amount of assets transferred for use.
Accounting entries
Loan to an individual
Features of accounting for loans to individuals
If the borrower is not an employee of the enterprise, then we take into account the loan: a) interest-bearing - as a financial investment (account 58-3); b) interest-free - how accounts receivable(score 76-3). If the borrower is an employee of the company, then the accountant uses account 73-1. The debit of these accounts will reflect the disbursement of funds and the accrual of interest, and the credit will reflect the return of funds and the receipt of interest.
Giving funds to your employees is not considered an expense, but returning them is considered company income.
Taxation procedure
When an individual receives a material benefit from a transaction with an enterprise, personal income tax is withheld from it (debit 70 - credit 68) at the rate:
- for borrowers who are citizens of the Russian Federation – 35%;
- for foreign borrowers – 30% (Article 224 of the Tax Code of the Russian Federation).
This benefit comes if the employee saves on interest:
Attention! Since 2016, new rules for taxation of interest savings have been in force:
- Personal income tax is calculated on the last day of each month throughout the loan term;
- Transfer personal income tax to the budget - no later than the next day after the next cash payment to the borrower (for cash payments) and on the day of payment (for non-cash payments).
If there is nothing to withhold tax from, because the company does not pay anything to this individual, then the tax authorities are notified about this no later than March 1 of the following reporting year.
In the agreement, it is important to note the intended purpose of the borrowing, since the taxation of the operation depends on it. Personal income tax is not withheld if borrowed funds are used for: 1) housing construction; 2) acquisition of housing, its part or share; 3) purchase of land for housing construction; 4) purchase of land plots together with residential premises located on them (Article 212 of the Tax Code of the Russian Federation).
To take advantage of a tax benefit, it is necessary to indicate in the contract the “preferential” intended purpose provided for by law. The employee should also provide a letter from the tax authority, which recognizes his right to tax deduction(in this case, the tax agent will indicate the creditor company and the details of the agreement will be reflected).
Don’t forget: All interest on a loan (from legal entities and individuals) is included in the tax base when calculating income tax (clause 6 of Article 250)
Sometimes an accountant, before doing his job - filling out documents, making entries and calculating taxes - has to work for his colleagues, most often for lawyers. In this article, we will give you advice on which agreement is suitable if a company lends money to an employee, and we will also tell you how to formalize this operation in the 1C: Salary and HR Management 8 program.
What you need to know when lending money to an employee
An employee asked his employer to borrow money. If the director gives the go-ahead, then the accountant will have to issue the money and formalize the deal. To do this, first of all, you need to decide what kind of agreement has actually been concluded: a loan, a loan or a loan?
The definition of a loan agreement is contained in Article 819 of the Civil Code of the Russian Federation. According to the provisions of this article, a loan can be issued exclusively in money; only a bank or other credit organization can act as a lender.
Mandatory conditions of the loan are repayment and compensation, that is, the money must be returned and always with interest. Thus, a company that is not a credit institution has no right to issue a loan to its employee.
The next agreement is a loan or gratuitous use (Article 689 of the Civil Code of the Russian Federation). Under a loan agreement, the item is transferred for use to the borrower free of charge. The main difference from other debt agreements: the borrower must return this particular thing in the same condition as he took it (taking into account normal wear and tear). That is, the thing must be individually defined, for example, a car or a building. It is impossible to lend money under a loan agreement.
Under a loan agreement, one party (the lender) transfers into the ownership of the other party (the borrower) money or other things determined by generic (and not individual) characteristics. The borrower undertakes to return to the lender the same amount of money or an equal number of other things received by him of the same kind and quality (Article 807 of the Civil Code of the Russian Federation). Thus, a loan agreement is suitable for formalizing a debt relationship with an employee.
We have collected all the distinctive features of the listed agreements in one table.
Differences between loan, credit and loan agreements
|
Terms of the agreement |
Credit |
Loan |
Loan |
|
Party to the contract |
A loan can only be provided by a specialized organization |
There are no restrictions on the parties to the contract |
|
|
Object contract |
Exclusively cash |
Things, including money, that do not have individual characteristics |
Things with individual characteristics |
|
Repayment |
The borrower must return the money |
The item becomes the property of the borrower, so he returns another, but exactly the same one |
The property does not become the property of the borrower, therefore, he must return this particular thing |
|
Remuneration |
Interest on the loan is required |
The loan agreement is paid by default. If the agreement does not mention interest, then its amount corresponds to the refinancing rate on the day the debt is repaid. The condition of gratuitousness must be fixed in the contract. Exceptions: a loan agreement was concluded between citizens for an amount not exceeding 5,000 rubles; It is not money that is transferred under the agreement. In these two cases, an interest-free agreement is assumed |
The loan agreement is free of charge |
|
Restrictions |
A commercial organization does not have the right to transfer property to free use owners, as well as heads or members of management or control bodies |
Money can be given to an employee both at interest and for free. If your contract is gratuitous, then it must clearly indicate this. Otherwise, the rule of Article 809 of the Civil Code of the Russian Federation applies by default, according to which the interest is set based on the refinancing rate. The exception is when the contract does not transfer money, but other things. In such a situation, the absence in the contract of a provision on interest rate automatically makes it free of charge. The consequences of an interest-free agreement for an employee are personal income tax on material benefits that arise as a result of savings on interest.
Keep in mind that saving on personal income tax by issuing an interest-free loan under the guise of an advance towards part of your salary is quite risky. If the employee decides to quit before the loan is fully repaid, you do not have the right to withhold it. In this case, if he does not voluntarily repay the entire amount of the debt, then it can only be collected through the court.
How is material benefit calculated?
The procedure for calculating material benefits depends on the currency in which the loan was issued. Thus, for ruble loans, the benefit will arise if the interest established by the agreement is less than 2/3 of the refinancing rate, including zero (subclause 1, clause 2, article 212 of the Tax Code of the Russian Federation). If the loan is received in foreign currency, the benefit arises when the interest is less than 9 (subclause 2, clause 2, article 212 of the Tax Code of the Russian Federation). The date of actual receipt of income in the form of material benefits is established in subparagraph 3 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation. This is the interest payment day.
How to determine the date of receipt of income on an interest-free loan? The Tax Code of the Russian Federation does not say this. Officials in letters of the Ministry of Finance of Russia dated April 14, 2009 No. 03-04-06-01/89, dated July 17, 2009 No. 03-04-06-01/175 and dated January 22, 2010 No. 03-04-06/6-3 recommend consider the date of actual receipt of income in the form of material benefits to be the day the employee repays the loan or part thereof.
However, there is another point of view. Thus, in the letter of the Ministry of Finance of Russia dated 01.02.2010 No. 03-04-08/618 it is said that if within tax period the borrower did not pay interest on the loan, then during this period he does not have income in the form of material benefits. In our opinion, the first position is more justified. Anyway, tax agent You have to decide for yourself which of the recommendations of the financial department to use.
Cases when material benefits from savings on interest are not subject to personal income tax are listed in subparagraph 1 of paragraph 1 of Article 212 of the Tax Code of the Russian Federation. These include, for example, situations where a loan was received to purchase a home. But the taxpayer must confirm his right to receive a property tax deduction by an appropriate notification issued by the tax authority in the form approved. by order of the Federal Tax Service of Russia dated December 25, 2009 No. MM-7-3/714@.
The personal income tax rate for material benefits depends on the tax status of the taxpayer. For a resident of the Russian Federation who does not have the right to a property tax deduction, material benefits received from savings on interest are subject to personal income tax at a rate of 35 percent (clause 2 of Article 224 of the Tax Code of the Russian Federation). For non-residents, the personal income tax rate is 30 percent (clause 3 of article 224 of the Tax Code of the Russian Federation).
Loan agreement, calculation of material benefits and personal income tax in "1C: Salaries and personnel management 8"
In the 1C: Salaries and Personnel Management 8 program, a loan agreement with an employee is registered with a document of the same name.
Registration of loan agreement
Regardless of the type of currency specified in the loan agreement, calculation of material benefits for the purpose of calculating personal income tax is possible only in rubles. In the case where the loan was issued in foreign currency, and this is indicated in Loan agreement with employee, the calculation will be made in rubles at the rate indicated in the document.
To calculate material benefits and tax, you need to set the flag in the column Accrue material benefits and choose a personal income tax rate of 35 percent. If the employee is a non-resident, then personal income tax will be automatically calculated at a rate of 30 percent.
The personal income tax rate of 13 percent has not been relevant for this type of agreement since 2008, but has been retained in this document for agreements introduced earlier.
You can specify the frequency of loan repayment: monthly or lump sum.
Material benefits will be calculated according to these periods.
Since the calculation of the loan repayment amount occurs when salaries are calculated on the last day of the month, the date of receipt of income - material benefit - is recorded on the same day.
Accrual of material benefits simultaneously with salary
In addition, loan repayment can be registered with a document Prikhodny cash order . In the document Loan agreement with employee you can create at any time Loan repayment report. This report is generated as of the last expected day of final repayment of the loan. And at any time it shows up-to-date information about the balance of the principal debt and outstanding interest.
Generating a loan repayment report
In the same document, you can create a printed form of the loan agreement.
Can an organization forgive an employee’s debt? Yes, it can. In this case, there will be no material benefit from saving on interest. Document Loan agreement with employee in the program you will need to “remove from implementation”, register the amount donated to the employee as income with document code 2720 Registration of one-time charges. A deduction of 4,000 rubles will be automatically provided.
We remind you that the refinancing rate used in calculating material benefits is set in Setting up accounting parameters on the bookmark Other rates.
From the editor
Read more about the specifics of concluding a loan agreement on page 28. About the tax consequences that arise for the lender and the borrower, read the reference book “Agreements, conditions, forms, taxes” in the “Legal Support” section in the ITS IS:
http://its.1c.ru/db/contracts#content:28867:1
http://its.1c.ru/db/contracts#content:28868:1
The procedure for registering loan repayment, calculating material benefits and personal income tax in “1C:Enterprise 8” can be found in the reference book “HR accounting and settlements with personnel in 1C programs” in the “Personnel and remuneration” section in the ITS IS:
The organization can issue itself or receive borrowed funds. According to the terms of loans, short-term and long-term are distinguished. Another nuance that affects accounting is whether the loan is provided without payment for the use of funds (interest-free) or whether interest must be paid (interest-bearing). In this article we will look at examples of postings for loans issued and received.
A legal entity, individual entrepreneur and individual can receive a loan. In turn, the organization can temporarily issue funds and property for use, both to other companies and to individuals (its employees, founders, strangers).
Postings for obtaining a loan
The period for issuing short-term loans does not exceed 1 year. When an organization receives funds from a credit institution, founder, etc. they are taken into account. The loan can be received in cash, by transfer to an account, or in foreign currency. The following entries will be made accordingly:
- Debit 50 ( , ) Credit 66— postings for obtaining a loan.
When repaying the debt, the posting is reversed:
- Debit 66 Credit 50 (,).
The payment amount and frequency are specified in the terms of the contract.
When a company incurs additional costs when obtaining a loan, they are recorded in 91 accounts:
- Debit 91.2 Credit 66.
Long-term loans are provided for a period of more than a year. . You can account for the loan in this account, or after the repayment period becomes less than 12 months, transfer it to account 66:
- Debit 67 Credit 66.
Example of loan receipt transactions:
The organization received two loans: one for 6 months in the amount of 150,000 rubles, and the second for 36 months in the amount of 680,000 rubles. When applying for a long-term loan, the lawyer’s services were paid - 5,000 rubles.
Postings:
| Account Dt | Kt account | Wiring description | Transaction amount | Base document |
| 66 | Short-term loan received | 150 000 | Bank statement | |
| 66 | 50 | Short-term loan repaid after 6 months | 150 000 | Payment order ref. |
| 67 | Long-term loan received | 680 000 | Bank statement | |
| 60 | Paid lawyer's services | 5 000 | Payment order ref. | |
| 91.2 | 67 | Legal services included as expenses | 5 000 | Certificate of completed work |
| 67 | Long-term loan repaid | 680 000 | Payment order ref. |
Accounting for loans from the lender - entries for issuing loans
If a company issues a loan to another organization, then the postings will be as follows:
- Debit 58 Credit (50, …)– posting of the loan issued.
As can be seen from the posting, a loan can be provided not only in the form of a sum of money, but also in the form of property (materials, fixed assets, etc.). The amount that will be taken into account in this case– value expression of goods/materials, etc.
When issuing an interest-free loan to a legal entity, the amount is taken into account in the debit of account 76 and the credit of the account for issuing funds or property (50.10, etc.).
Loan repayment is documented by posting:
- Debit (50, 40...) Credit 58 (76).
Regarding the taxation of loans with VAT, there are two opposing points of view. The first is based on the fact that there is a transfer of ownership, which is an implementation (Article 39 of the Tax Code of the Russian Federation). Sales are subject to VAT. The opposite point of view: when receiving and returning a loan in the form of goods, there is no object of VAT taxation.
Entries for VAT accounting on loans in kind:
- Debit 91.2 Credit 68 VAT- when issuing a loan
- Debit 19 Credit 58 (76)– accounting for input VAT when repaying a loan.
The issuance of a loan to an employee of an organization is documented by posting:
- Debit 73 Credit 50 ().
The return is processed by return posting.
The organization issued an interest-free loan to a legal entity in the amount of 320,000 rubles.
Postings for issuing a loan:
Accounting for interest on loans
Expenses for paying interest on loans are recorded as other expenses in account 91. In tax accounting, they are written off every month, regardless of their payment according to the terms of the agreement.
Wiring Debit 66 (67) Credit interest on loans is paid, and by recording Debit 91.2 Credit 66 (67) they are taken into account as expenses.
For organizations that provide loans, interest is taken into account in other income: Debit 76 Credit (50). Receipt: Debit 50 () Credit 76.
The organization received a loan in the amount of 120,000 rubles, which is taxed at a rate of 10% per annum. For the first month of using borrowed funds (17 days), the amount of interest amounted to 567 rubles, for the second month 1000 rubles, for the third (12 days) 400 rubles, after which the loan was repaid.
Postings:
| Account Dt | Kt account | Wiring description | Transaction amount | Base document |
You can borrow money not only from a bank or other financial institution. The borrower of funds can also be a company that does not have a special license, such as an employer or business partner. We will tell you how to correctly reflect transactions with borrowed funds in our article.
Activities related to lending to citizens and organizations are subject to mandatory licensing. That is, banks, credit firms, and microfinance organizations can issue funds. In addition to licensed companies, ordinary companies whose main activity is not related to lending can also borrow money (SCA of the Russian Federation dated 08/10/1994 No. S1-7/OP-555).
For example, founders or employees, business partners, individual entrepreneurs or ordinary citizens can receive company funds. A license is not required if the loan is not issued on a systematic or permanent basis (entries for accounting for these transactions are provided below).
Accounting Features
According to the terms of the agreement between the borrower and the lender, not only financial assets, but also material assets can be transferred into debt. For example, fixed assets, inventories, raw materials, finished products or goods, intangible assets and other company property.
Reflect the provision of a loan to another organization (entry) in the amount of financial assets issued or at the cost of transferred material assets. If the loan was issued in foreign currency, the accounting entry is made in rubles.
Note that the conditions for issuing borrowed assets play a key role in accounting. In this situation, it is important for the lending company to determine whether the transferred funds are financial investments or not.
Conditions for recognition borrowed funds financial investments:
- the fact of transfer of assets on loan (property for temporary use) is documented, that is, the corresponding agreement is signed between the borrower and the seller;
- the lending company officially assumes the risks of non-payment and non-repayment of the debt (loan);
- the assets transferred into debt will bring economic benefits; the lending company plans to make a profit on interest for the transfer of assets for use to another company or individual.
If the assets transferred into debt do not meet these three conditions, then financial investments they cannot be attributed. In this case, an interest-free credit (loan) agreement is concluded between the borrower and the seller.
Providing a loan, posting under an interest agreement
Thus, when concluding an interest-bearing loan agreement, entries are made using special account 58 “Financial investments”, and a separate sub-account “Funds transferred for loan” should be opened for this accounting account.
Interest-free agreement on the provision of borrowed assets
If a loan was issued to another organization under an interest-free agreement, entries are generated using accounting account 76 “Settlements with other debtors and creditors.”
When transferring borrowed assets in non-monetary form, value added tax should be charged (clause 1, clause 1 Art. 146, pp. 15 p. 3 Art. 149 Tax Code of the Russian Federation). To do this, make an entry: debit account 76 or 58, depending on the terms of the agreement, and credit account 68.
After the return of such a debt, VAT may be charged to the lending company; reflect the operation as a debit to account 19 and a credit to accounts 76 or 58.
We provide loans to employees
When reflecting transactions for the lending of assets to company employees, whether ordinary employees or founders, it is permissible to use the same accounting accounts as when lending to legal entities. Or it is permissible to use special account 73 “Settlements with personnel for other transactions.”
Please note that this choice remains with the company. However, your decision about which account will be used in accounting should be fixed in the accounting policy.
|
Operation |
||
|
A loan was issued to an employee, transactions under an interest-free agreement |
||
|
Reflects the issuance of a loan to an employee, transactions under an interest agreement |
To reflect the issuance of a loan to the founder, the postings are similar. The return of money or valuables borrowed is reflected by reverse entry, where accounting accounts 50, 51, 01, 10 are reflected in debit, and 76, 58, 73 in credit.
By providing an interest-free loan to an employee of an organization, tax authorities can recognize the receipt of material benefits by the employee. In this case, personal income tax may be charged on interest savings at a rate of 35%.
11/24/2015 When an organization needs funds, the founder with whom the loan agreement is concluded can become a source of temporary financial assistance. If this agreement is interest-free, then it must be stated in it that payment of interest for the use of funds is not provided (clause 1 of Article 809 of the Civil Code of the Russian Federation).
In accounting and tax accounting, borrowed funds received from the founder or returned back are not recognized either as income or as expenses of the organization.
From the new practical article "Handbook of Business Operations. 1C: Accounting 8" you will learn how to reflect in the program the received and returned short-term interest-free loan from the resident founder.
Loan from the founder (interest-free)
In practice, a situation often arises when an organization needs funds. The source of temporary financial assistance may be the founder, who, on the basis of a loan agreement, transfers funds to the organization’s current account or deposits cash into the company’s cash desk.
Pay attention! The loan agreement must be concluded in writing (clause 1 of Article 808 of the Civil Code of the Russian Federation). In this agreement, one of the essential conditions must be stated that it is interest-free, that is, the payment of interest for the use of funds is not provided. Accordingly, money received under a loan agreement on the terms of repayment of the same amount cannot be considered as received free of charge (clause 1 of Article 809 of the Civil Code of the Russian Federation).
The borrower is obliged to return the received loan amount to the lender on time and in the manner prescribed by the loan agreement (Clause 1 of Article 810 of the Civil Code of the Russian Federation).
Accounting
Borrowed funds received from the founder are not recognized as part of the organization’s income, but only increase its accounts payable (clause 3 of PBU 9/99 “Income of the organization”). The returned amount of an interest-free loan is not reflected in expenses, but leads to a decrease in accounts payable (clause 3 of PBU 10/99 “Organization’s expenses”).
To reflect transactions for obtaining and repaying an interest-free loan, use subaccount 66.03 “Short-term loans” (if the loan is received for a period of up to 12 months) and subaccount 67.03 “Long-term loans” (if the loan is received for a period of more than 12 months) (Instructions for using the chart of accounts accounting). These accounts correspond to settlement accounts 50 “Cash” or 51 “Settlement accounts”.
Tax accounting
Operations to obtain and repay a loan are not recognized as sales and, accordingly, are not subject to VAT (clause 1, clause 2, article 146 of the Tax Code of the Russian Federation).
Funds received and repaid under the loan agreement are not reflected in the income and expenses of the borrowing organization for profit tax purposes (clause 10, clause 1, article 251 of the Tax Code of the Russian Federation, clause 12, article 270 of the Tax Code of the Russian Federation).
Pay attention! The procedure for determining the benefit and its assessment when an organization receives an interest-free loan is not established by Chapter 25 of the Tax Code of the Russian Federation. Accordingly, the use of an interest-free loan by the borrowing organization is not an economic benefit, which does not lead to an increase in the income tax base (letter of the Ministry of Finance of Russia dated 02/09/2015 No. 03-03-06/1/5149).
Step-by-step instructions in the 1C: Accounting program, 8 (ed. 30.)
The organization Naming LLC (borrower) received from the founder D.I. Nesterov. (lender) to the current account a short-term interest-free loan in the amount of 490,000.00 rubles for a period of 7 months. The founder is a resident of the Russian Federation and owns 100% authorized capital this organization. The purpose of the loan is to replenish working capital. The interest-free loan was repaid by non-cash payment ahead of schedule in full.
| № | Date | Operation | Dt | CT | Sum | Document 1C Create based on | Package of documents Incoming Outgoing |
|---|---|---|---|---|---|---|---|
| 1 | Receipt of an interest-free loan to the borrower’s current account | ||||||
| 1.1 | 17.08.15 | Receipt of an interest-free loan from the founder of the organization is reflected | 51 | 66.03 | 490 000,00 | Receipt to the current account | Interest-free loan agreement Bank order Bank statement |
| 2 | Return of an interest-free loan to the founder | ||||||
| 2.1 | 25.11.15 | Drawing up a payment order to repay an interest-free loan | --- | --- | 490 000,00 | Payment order | Payment order |
| 2.2 | 25.11.15 | Registration of a bank statement for repayment of an interest-free loan | 66.03 | 51 | 490 000,00 | Debiting from current account Payment order | Bank statement |
1. Receipt of an interest-free loan to the borrower’s current account
To perform operation 1.1 “Received an interest-free loan from the founder of the organization” (see example table), you need to create a document Receipt to the current account. As a result of this document, the corresponding transactions will be generated.
Creation of the document "Receipt to the current account" (Fig. 1):
Filling out the document “Receipt to the current account” (Fig. 2):
- Document transaction type Receiving a loan from a counterparty.
- In the field from indicate the date of receipt of the interest-free loan in accordance with the bank statement.
- In the fields In. number And In. date indicate the details of the bank order.
- In the field Payer select the name of the founding lender from the "Counterparties" directory.
- In the field Payer's account indicate the account individual from which funds were transferred.
- In the field Sum Enter the amount of the loan received.
- When you click on a hyperlink Split payment The “Payment breakdown” form appears, where, if necessary, you can distribute the received funds according to the necessary agreements and cash flow items. In our example, this function is not used.
- In the field Agreement select an interest-free loan agreement, which should look like Other(Fig. 3).
- Fill in the remaining fields as shown in Fig. 2
- Button Carry out.
The result of posting the document “Receipt to the current account” (Fig. 4):
Result of the document .
To monitor accounts payable for short-term loans received to the founder, you can use the report Turnover balance sheet under account 66.03 “Short-term loans”.
To do this, do the following (Fig. 5):
- Call from the menu: Reports–Standard reports–Account balance sheet.
- In the fields Period select the period for which the report is generated.
- In the field Check select account 66.03 .
- Click the button Form.
As can be seen from the balance sheet, account 66.03 “Short-term loans” has formed accounts payable in the amount of RUB 490,000.00.
2. Return of the interest-free loan to the founder
According to the terms of the example, the organization repaid the interest-free loan by cashless payment ahead of schedule in full.
To perform operation 2.1 “Drafting a payment order to repay an interest-free loan” (see example table) – you need to create a document Payment order. As a result of posting the document, no postings are generated.
If payment orders are created in the Client-Bank program, then it is not necessary to create them in 1C: Accounting 8. In this case, only the document “Write-off from the current account” is entered, which generates the necessary transactions. The document “Write-off from the current account” can be created manually or based on downloading from other external programs (for example, “Client-Bank”).
Creating and filling out the "Payment order" document:
- Call from the menu: Bank and cash register – Bank–Payment orders.
- Click the button Create.
- Type of operation Repayment of the loan to the counterparty.
- In the field Recipient select the founder from the "Counterparties" directory. The fields "Recipient's account" and "Agreement" will be filled in automatically.
- In the field Payment amount reflect the refund amount. Do not fill in the “including interest” field, because The loan under the terms of the example is interest-free.
- Fill in the remaining fields as shown in Fig. 6.
- Check the box Paid and click on the link Enter a debit document from the current account. In this case, the document “Write-off from the current account” appears with the type of operation “Calculations for loans and borrowings”, in which all fields are filled in by default from the base document (Fig. 7). Uncheck Confirmed by bank statement, because The funds have not yet been debited from the current account. When saving the document "Write-off from the current account", no transactions are generated. This box is checked at the time of registration of the bank statement (see below).
- To call a printed payment order form, use the button Payment order.
- Button Swipe and close.
After receiving a bank statement, which records the debiting of funds from the current account, it is necessary to confirm the previously created document “Writing off from the current account” to generate transactions.
Confirmation of the document “Write-off from the current account” (Fig. 7):
- Call from the menu: Bank and cash desk–Bank–Bank statements.
- Open a document Debiting from current account(not carried out).
- Field Type of payment must be filled with the value "Debt Repayment".
- Check the box Confirmed by bank statement.
- Button Carry out.
Result of posting the document “Write-off from the current account” (Fig. 8):
To view transactions, click the button Show postings and other document movements .
To check the absence of debt to the founder-lender under an interest-free loan agreement, you can use the report Turnover balance sheet under account 66.03 “Short-term loans” (Fig. 9).
As can be seen from the balance sheet, there is no debt to the founder under account 66.03 “Short-term loans”.
Information obtained from its.1c.ru
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