Instruction
1
First of all you must carefully read the contract of the loan. If it has a payment schedule, you must strictly adhere to deadlines. If the contract has no expiration period, upon request of lender you are obliged within one month to repay the borrowed funds.
2
If the loan was provided in a currency according to article 317 of the Civil code of the Russian Federation, monetary funds shall be paid to the founder in rubles, the amount of which shall be the equivalent amount in foreign currency.
3
If the loan is a short-term, that is concluded for a period of less than 12 months, you will have to reflect it on account 66 "Calculations on short-term loanam"; if more than 12 months – on account 67 "Calculations on long-term loanam".
4
In accounting these operations reflect the following:- Д51 or 50 or 67 К66 received a loan from the founder;- Д68 sub-account "income Tax" К77 – reflect deferred tax liabilities arising from different ways of calculating interest;- Д91 К66 or 67– reflects the accrual of interest on the received loan;- 67 K68 Д66 or sub-account "income tax" - the amount deducted personal income tax from the income of the founder;- Д68 subaccount "pit" K51 – sum of NDFL are listed in the Federal budget;- Д66 or 67 K51 or 50 –the amount of the loanand returned to the founder of the company;- Д77 K68 sub-account "income Tax" reflects the repayment of tax obligations.
5
In that case, if the loan is provided in foreign currency, arising sum differences relate to operating expenses. In accounting this operation reflect, with the following correspondence of accounts:- Д91 К66 – reflected the amount difference resulting from granted a loan.
6
If the founder forgave the amount of the loanand the company's debt should be charged to non-operating income of the organization.
