Instruction
1
Question about cash or other material assets, decide, at a meeting of participants (shareholders) of the company. The results are formalized in the form of a decision or Protocol. In this document specify the amount and term of the loan.
2
First sign a contract of loan with the founder. Here you must indicate whether the cash interest free how long is a legal document, how will be the refund amount (on a schedule of payments or a single sum). To the contract, you can make a payment schedule.
3
In that case, if the contract loan you do not list the term, the settlor must return the Deposit or other valuables within one month after your notification of the performance of duties under the contract.
4
The contract is concluded at the moment of transfer of money funds to the founder. The results of loan apply with the cash voucher which has a unitized form KO-2. If the results of funds occurs through the current account of the organization, to confirm the operation it will be enough payment orders and Bank statements. In that case, if the loan is in kind, please fill out the invoice, for example, the release of materials.
5
If the loan was issued in cash, accounting transaction, do the following: Д53 sub-account "loans Granted" K51 or 50 – reflected the results of the loan.
6
In that case, if the loan was issued in the form of values, for example in the form of material, reflect this in the following way: Д58 sub-account "loans Granted" К01 or 10 or 41 – the loans issued in physical form.
7
In the accrual and the interest refer to the Position on accounting 9/99. All documents on the loan being drawn up, referring to the Civil code of Russia.
