Instruction
1
In the first place receive from the employee a letter with a request to provide a loan. Here it needs to specify not only the amount but also why. The request for obtaining cash may sound as follows: "Please provide me with a loan to purchase real property in the amount of 1000000 rubles for a period of five years. At my dismissal undertake to repay the loan and all interest thereon. Your giving money read and agree". Also in this statement you can specify the details by which to transfer the amount of the loan.
2
If Yes to the above, the application will draw up a contract. Here, specify the size of the loan, purpose, form, issuance and return (i.e. in cash or through an account), return period. You can also schedule payments. If you want to withhold payments from the employee, enter it in the loan agreement. To sign the contract should both parties, then it is sealed with a blue seal of the organization.
3
Also you can make application to the contract. It will sound as follows: "the Obligation of the borrower." Here the employee must prove that the loan it will use for the intended purpose. Obasute to introduce to you all the supporting documents.
4
Then issue an order on the loan. The basis of preparation of administrative documents will serve as the request of the employee. Here enter the details of the employee the loan amount, repayment period, interest rate (if contract-free is a condition lowered). Order sign and give to familiarize to the employee.
5
Pass the order to the accounting Department to further integrate the accounting and tax accounting. The accountant should make the following Postings:D 73 sub-account "Calculations on loans" To the 50 or 51 – issued a loan to the employee;D 73 sub-account "Calculations on loans", 98 – accrued interest under the loan agreement;D 98 To 91 - percent credited to the financial result;D 70, 68 sub-account "income tax" - reflected a personal income tax benefit (35%);D 50 or 51, 73 sub-account "Calculations on loans granted" - return loan.