Standard accounting entries for loans. Accounting for loans and borrowings in accounting
Account 66 “Settlements on short-term loans and borrowings” is intended to summarize information on the status of short-term (for a period not exceeding 12 months) loans and borrowings received by the organization.
The amounts received by the organization of short-term loans and borrowings are reflected in the credit of account 66 "Settlements on short-term loans and loans" and the debit of the accounts "Cash", "Settlement accounts", "Currency accounts", "Special accounts in banks", "Settlements with suppliers and contractors " etc.
Short-term loans raised by issuing and placing bonds are recorded on account 66 “Settlements on short-term loans and borrowings” separately. At the same time, if bonds are placed at a price exceeding their face value, then entries are made on the debit of account 51 “Settlement accounts”, etc. in correspondence with accounts 66 “Settlements on short-term loans and borrowings” (at the face value of bonds) and “Future income periods” (by the amount of the excess of the placement price of bonds over their nominal value). The amount charged to account 98 "Deferred income" is debited evenly over the period of circulation of the bonds to account 91 "Other income and expenses". If bonds are placed at a price lower than their face value, then the difference between the placement price and the face value of the bonds is additionally accrued evenly over the period of circulation of bonds from the credit of account 66 “Settlements on short-term loans and borrowings” to the debit of account 91 “Other income and expenses”.
Interest payable on received loans and borrowings is reflected in the credit of account 66 "Settlements on short-term loans and borrowings" in correspondence with the debit of account 91 "Other income and expenses". Accrued interest amounts are accounted for separately.
Account 66 “Calculations on short-term credits and loans” is debited for the amounts of repaid credits and loans in correspondence with cash accounts. Loans and borrowings that are not repaid on time are accounted for separately.
Analytical accounting of short-term credits and loans is kept by types of credits and loans, credit institutions and other lenders that provided them.
On a separate sub-account to account 66 "Settlements on short-term loans and borrowings", settlements with credit institutions for the operation of accounting (discount) of promissory notes and other debt obligations with a maturity of not more than 12 months are taken into account.
The operation of accounting (discount) of bills of exchange and other debt obligations is reflected by the organization holding the bill on the credit of account 66 “Settlements on short-term loans and borrowings” (the nominal value of the bill) and the debit of the accounts “Settlement accounts” or “Currency accounts” (actually received amount of funds) and “Other income and expenses” (account interest paid to the credit institution).
The accounting (discount) transaction for bills of exchange and other debt obligations is closed on the basis of a notice to the credit institution of payment by reflecting the amount of the bill on the debit of account 66 “Settlements on short-term loans and borrowings” and on the credit of the corresponding accounts receivable.
When a bill-holder returns funds received from a credit institution as a result of discounting (discounting) bills of exchange or other debt obligations, due to the failure of the drawer or other payer on the bill to fulfill their payment obligations in due time, an entry is made in the debit of account 66 “Settlements on short-term credits and loans” in correspondence with cash accounts. At the same time, the debt on settlements with buyers, customers and other debtors, secured by overdue bills of exchange, continues to be recorded in accounts receivable.
Analytical accounting of discounted promissory notes is kept for credit institutions that have registered (discounted) promissory notes or other debt obligations, issuers and individual promissory notes.
Accounting for settlements with credit institutions, lenders and drawers within a group of interrelated organizations, on the activities of which consolidated financial statements are compiled, is kept separately on account 66 “Settlements on short-term loans and borrowings”.
Regulatory documents, analytics, sub-accounts, which shows OSV on account 66
Accounting on account 66 is regulated by the Chart of Accounts and Instructions for its application (order of the Ministry of Finance dated October 31, 2000 No. 94n), PBU 4/99 "Accounting statements of the organization", PBU 15/2008 "Accounting for expenses on loans and credits" and other legislative standards .
- credits, loans, commodity loans, bills of exchange, bond issues;
- credit organizations;
- creditors, lenders, drawers;
- interest on credits, loans, promissory notes;
- currency credits, loans;
- overdue loans, loans;
In this regard, it is proposed to open, if necessary, in the accounting department to account 66 separate sub-accounts, for example:
- 66.1 - short-term loans;
- 66.2 - interest on short-term loans;
- 66.3 - short-term loans;
- 66.4 - interest on short-term loans;
- 66.5 - short-term bonds, etc.
And then the sub-accounts in the SALT account 66 will show the correct analytics for loans and borrowings.
If there are foreign currency loans / loans, they should be accounted for with parallel conversion into rubles and exchange rate differences should be calculated on the day of the transaction and at the end of the month, reflecting them in accordance with PBU 3/2006.
If an organization has acquired an investment asset by raising borrowed funds, interest and expenses for the maintenance of this loan/credit are included in its initial cost (Dt 08 Kt 66) until this object is put into operation.
Briefly about account 66 (active or passive, as shown by the balance sheet for debit and credit, reflected in the reporting)
Since the account keeps records of debts on borrowed funds for which assets are acquired, the question of whether account 66 is active or passive is not worth it. Of course, the account is passive.
When studying the balance sheet for account 66, it can be seen that the credit of account 66 shows the organization's debt on loans, loans, promissory notes, issued and placed bonds, commodity loans, etc. The debit is the repayment of such debts.
If there is no credit balance in the turnover, then the organization does not use the funds raised.
Accordingly, the credit balance at the end of the period is shown in the liabilities side of the balance sheet in line 1510 "Borrowed Funds" of Section V "Current Liabilities". The composition of the same line includes the amount of accrued interest on long-term loans/loans of the organization.
ATTENTION! Clause 19 PBU 4/99 requires that assets and liabilities in the balance sheet be presented with a division into long-term (more than 12 months) and short-term (less than 12 months). Therefore, in the Chart of Accounts in section VI "Calculations" there are two accounts to reflect long-term (67th) and short-term (66th) borrowed funds. In the period when the maturity of accounts payable on loans / credits becomes less than 365 days, this debt should be converted into a short-term one (letter of the Ministry of Finance of the Russian Federation dated January 28, 2010 No. 07-02-18 / 01).
Account entries 66
The table shows the most typical postings on account 66:
07, 08, 10, 11, 41 |
Obtaining a commodity (commercial) loan/loan |
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Receipt of short-term credit/loan Placement of bonds at face value |
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Transfer of debt to the supplier/contractor/to the budget into a short-term payable |
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Transferring a long-term loan to a short-term one |
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Accrual of interest/expenses on loans/credits received in the value of the investment asset/other expenses Reflection of the difference from the excess of the face value over the circulation price of securities Accrual of a negative exchange rate difference (on foreign currency loans/credits) |
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Repayment of a short-term loan/loan |
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Repayment of mutual claims |
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Accrual of a positive exchange rate difference (on foreign currency loans/credits) Write-off of outstanding accounts payable |
Examples of accounting for the sale of bonds on account 66
Example 1
Terms:
The company sold bonds with a maturity of 12 months for 250,000 rubles. Their face value is 220,000 rubles. The interest on bonds is 3% per annum.
Exercise:
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Make the necessary calculations and reflect the conditions of the example at the end of the first quarter.
Calculations:
- 250,000 - 220,000 \u003d 30,000 - excess of the selling price over the face value;
- 30,000 / 4 = 7,500 - sales revenue for the quarter;
- 220,000 × 3% / 4 = 1,650 is the quarterly percentage.
Example 2
The conditions are the same, but:
The company sold the bonds for 220,000 rubles, and their face value was 250,000 rubles.
The task is the same.
The calculations are the same, but:
- 30,000 - excess of face value over the selling price;
- 7,500 - loss from the sale for the quarter;
- 1,650 is the quarterly percentage.
Solution
Account 66 keeps records of funds borrowed for a period of less than a year in rubles and foreign currency. For convenient account analytics, you need to open the necessary sub-accounts that will help you keep specific records of borrowed funds, as well as track the timely accrual and payment of interest on them.
Loans by type are divided into short-term and long-term. When they are accounted for, different accounts are involved.
Accounting for short-term loans
Short-term loans are available for up to 12 months. For accounting use. The receipt of a short-term loan is reflected in the debit of the account and credit 66.
If it is necessary to pay interest (according to a schedule or once in one amount), then they are first calculated based on the interest rate prescribed in the agreement, and then charged by posting:
- Debit 66 Credit 91.2.
The transfer of interest is recorded as:
- Debit 66 Credit .
It is necessary to keep analytical records for each received short-term loan.
An example of a short term loan:
The organization received a short-term loan in the amount of 198,000 rubles. for 8 months. The interest rate is 16% per annum.
Wiring:
Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
66 | Loan received | 198 000 | bank statement | |
91.2 | 66 | Loan interest accrued | 120 | |
66 | Percentages listed | 120 | Payment order ref. | |
66 | Loan repayment | 198 000 | Payment order ref. |
For the party that provides the loan, only the presence of interest on it matters. The borrower does not divide it into long-term or short-term.
Accounting for long-term loans
Long-term loans differ from short-term loans in that their term exceeds one year. Designed to account for them.
The receipt of a loan is reflected by:
- account debit and credit 67.
Interest accrual - entry:
- Debit 67 Credit 91.2,
And the payment:
- Debit 67 Credit .
It is necessary to keep analytical records for each of the received long-term loans.
The organization received a loan for months at 12% per annum in the amount of 1,540,000 rubles.
Wiring:
Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
67 | Loan received | 1 540 000 | bank statement | |
91.2 | 66 | Loan interest accrued | 431 200 | Loan agreementAccounting statement |
67 | Monthly amount of transfers sent to the borrower's account | 15 400 | Payment order ref. | |
67 | Loan repayment | 1 540 000 | Payment order ref. |
Taxation
From the point of view of taxation, obtaining a loan is not an organization's profit, and is also not subject to VAT. Only if the loan is in cash. When borrowed funds are expressed in property, VAT is charged on its value.
The interest paid for the use of the loan, on the contrary, is included in the taxable base for profit and VAT, and for entrepreneurs - in personal income tax. They reduce profit as part of non-operating expenses, and the amount of VAT included as part of interest can be deducted by presenting invoices.
The personal income tax base for entrepreneurs is reduced by the amount of interest paid at the end of the year.
In practice, it is short-term loans and loans that are most common. Organizations take them from credit organizations for temporary needs, and return them within a year. This money is used, as a rule, for the purchase of material assets, goods, upon sale of which the invested money will quickly return as part of the proceeds from the sale, in connection with which it will be possible to pay off the debt to the bank. Credit money can be received both in rubles and in foreign currency. In the latter case, in order to reflect them on the accounting account, it is necessary to convert the currency into rubles at the rate of the Central Bank of the Russian Federation, which is valid on the date of receipt of the money - crediting the currency to the foreign currency account. Account 66 "Settlements on short-term credits and loans" - passive, is intended to account for the liability of the enterprise. What is a passive account and what are its features read here.
The accounting (discount) transaction for bills of exchange and other debt obligations is closed on the basis of a notice to the credit institution of payment by reflecting the amount of the bill on the debit of account 66 “Settlements on short-term loans and borrowings” and on the credit of the corresponding accounts receivable. When the organization - the holder of the bill repays the funds received from the credit institution as a result of accounting (discount) of bills of exchange or other debt obligations, due to the failure of the drawer or other payer of the bill of exchange to fulfill their payment obligations within the prescribed period, an entry is made in the debit of account 66 “Settlements on short-term credits and loans” in correspondence with cash accounts.
Short-term and long-term loans - accounting in accounting
registration and generalization of information in monetary terms about property, obligations ... www.bibliotekar.ru/kodex-10/1.htm ACCOUNTING. Evaluation of property and liabilities is carried out ... Evaluation of property and liabilities is carried out by the organization for their reflection in accounting and financial statements in monetary terms.
…www.bibliotekar.ru/kodex-10/11.htm Accounting for operations with bills of exchange. Account Interest Calculation…
Account 67 in accounting: settlements on long-term loans and borrowings
All loans are issued by banks only for specific purposes on terms of repayment for a certain period, they are banking and commercial. A bank loan is a cash loan provided by a credit institution for the production needs of an organization, it can be long-term or short-term.
A short-term loan is a loan for a period not exceeding one year; it is the main source of additional funds for an organization for temporary needs. Borrowed short-term money is used for temporary replenishment of fixed and circulating assets, for inventory items, for overhaul of circulating and fixed assets, as well as for other needs.
For the purposes of accounting for short-term loans in the accounting department, account 66 “Settlements on short-term loans and borrowings” is intended. Score 66 is passive.
Accounting for a long-term loan received from a bank Vesna LLC received a 3-year loan from Osen OJSC in the amount of 2,500,000 rubles. Principal debt and interest are calculated monthly in equal installments at a rate of 13.5% per annum.
Issuance of a bond with a value higher than the par value Let's say an organization placed a bond on the secondary market worth 16,000 rubles, the par value is 10,000 rubles. with a maturity of 24 months.
What is reflected in account 67 in accounting
Attention Postings on account 67:
- D50 (51.52.55) K67 - received a long-term cash loan (to settlement, currency, special accounts).
- D91/2 K67 - accrued interest payable in accordance with the loan agreement.
- D67 K50 (51, 52, 55) - a long-term bank loan is repaid.
- D67 К91/1 - a positive exchange rate difference on interest in foreign currency has been accrued.
- D91/2 K67 - a negative exchange rate difference on interest in foreign currency has been accrued.
The last two entries relate to long-term foreign currency loans. It is worth noting here that the organization has the right to take into account long-term loans on account 67 until it is fully repaid.
In addition, the organization can also transfer the loan from the category of long-term to short-term at the moment when its maturity remains no more than one year.
66 and 67 accounting accounts
Funds are raised on a long-term basis mainly for investments, modernization, construction or acquisition of fixed assets. Amounts, interest and fines on them are reflected in account 67, the rules for maintaining which were discussed in detail in the article. 66 and 67 accounting accounts If the bill is payable in another bank, then in addition to the amount of interest for accounting, an additional transfer fee is charged, the amount of which is established by …www.bibliotekar.ru/bank-6/18.htm ACCOUNTING.
Postings on account 66 - settlements on short-term loans and borrowings
Trade credit operations are reflected in a separate sub-account to account 66 “Settlements on short-term loans and borrowings”. Separately, on account 66 “Settlements on short-term credits and loans”, agricultural organizations record operations on loans, the payment of interest on which is subsidized from the budget.
The receipt of a loan from a commercial bank is reflected in the usual manner in the debit of accounts for accounting for funds and in the credit of account 66 “Settlements on short-term loans and borrowings”. Interest due on loans received is debited to account 91 “Other income and expenses” from the credit of account 66 “Settlements on short-term loans and borrowings” (in full). After repayment of the debt on the named credits and loans, the transfer of subsidies to the current account is debited to account 51 “Settlement account” and credited to account 86 “Target financing”.
Account 66 "settlements on short-term loans and borrowings"
Account 67 of accounting is a passive account "Calculations on long-term loans and loans", accumulates information on the status and movement of long-term loans and loans received by the enterprise for a period of more than one year. With the help of typical postings and practical examples, we will study the specifics of using account 67, including the reflection in postings of an operation to issue a bond worth more than face value.
- 1 Account 67 in accounting
- 2 Typical postings on account 67
- 3 Examples of transactions with postings on account 67
- 3.1 Example 1: Accounting for a long-term loan from a bank
- 3.2 Example 2
Issuing a bond worth more than par
Account 67 in accounting This account is passive and its increase is reflected in the credit, and the decrease - in the debit.
Account 67 "settlements on long-term loans and borrowings"
It exists to summarize information about the movement and availability of short-term loans and credits received by the organization. A loan can be obtained both in domestic and foreign currencies. In the latter case, the currency is converted into rubles at the exchange rate of the Central Bank of the Russian Federation, the conversion is made at the time the funds are credited to the foreign currency account. You can read about currency accounting here. Foreign exchange differences are included in operating expenses.
Interest accrued to be paid in accordance with the loan agreement is also included in operating expenses. In addition, in the process of obtaining a loan, the organization may incur a number of additional costs, such as payment for consulting, legal services, expertise services, communication services, and others. These expenses are also taken into account on account 91 “Other income and expenses”.
67 accounting account
Accounting for short-term and long-term loans and borrowings (accounts 66 and 67)
Account 67 “Settlements on long-term loans and borrowings
The methodology for recording transactions on these accounts is similar, and their division is associated only with the classification of received loans and borrowings, depending on the maturity date calculated from the reporting date, as short-term (for a period not exceeding 12 months from the reporting date) or long-term (for a period of more than 12 months from the reporting date).
The amounts of loans and borrowings received by the organization are reflected in the credit of accounts 66 “Settlements on short-term loans and borrowings” and 67 “Settlements on long-term loans and borrowings” in correspondence with the debit of accounts for recording funds received, for example, accounts 50 “Cash”, 51 “Settlement accounts ”, 52 “Currency accounts”, 55 “Special bank accounts”, 60 “Settlements with suppliers and contractors”, etc.
Loans raised by issuing and placing bonds are recorded on accounts 66 "Settlements on short-term credits and loans" and 67 "Settlements on long-term credits and loans" separately. If bonds are placed at a price exceeding their face value, then accounting entries are reflected in the debit of account 51 “Settlement accounts”, etc.
Account 66 "Settlements on short-term loans and borrowings"
in correspondence with accounts 66 “Settlements on short-term credits and loans”, 67 “Settlements on long-term credits and loans” (at the nominal value of bonds) and 98 “Deferred income” (for the amount of the excess of the placement price of bonds over their nominal value). The amount charged to account 98 "Deferred income" is debited evenly over the period of circulation of the bonds to account 91 "Other income and expenses". If bonds are placed at a price lower than their face value, then the difference between the placement price and the face value of the bonds is additionally accrued evenly over the period of circulation of bonds from the credit of accounts 66 “Settlements on short-term loans and loans”, 67 “Settlements on long-term loans and loans” to debit account 91 "Other income and expenses".
Example 13.4. On January 1, 2014, the organization issued 1,000 bonds with a par value of 1,000 rubles each. for each with a maturity in two years. bonds were placed at their market value - 1,024 rubles. for a bond with non-cash payment.
Operations on placement of bonds will be reflected in the accounts as follows:
Debit of account 51 "Settlement accounts" 1,024,000
Credit of account 67 "Settlements on long-term loans and borrowings" 1,000,000
Credit of account 98 "Deferred income" 24,000
2) On January 31, 2014, the income of the reporting period included the share of deferred income (24,000 rubles / 24 months = 1,000 rubles):
Debit account 98 "Deferred income" 1,000
Credit of account 91 "Other income and expenses",
sub-account 1 "Other income" 1,000
Interest payable on received loans and borrowings is reflected in the credit of accounts 66 “Settlements on short-term credits and loans”, 67 “Settlements on long-term loans and borrowings” in correspondence with the debit of account 91 “Other income and expenses”. Accrued interest amounts are accounted for separately.
Repayment of loans and borrowings and interest accrued on them is reflected in accounting by posting:
Debit account 66 "Settlements on short-term loans and borrowings",
Debit account 67 "Settlements on long-term loans and borrowings" and
Credit of account 51 "Settlement accounts",
Account credit 50 "Cashier",
Credit of account 52 "Currency account", etc.
Example 13.5. On June 11, 2014, the organization received a short-term loan in the amount of 100,000 rubles. for a period of one month at 19% per annum. Interest is accrued starting from the date of receipt of the loan, and is paid simultaneously with the repayment of the loan. The described transactions will be reflected in accounting as follows:
Debit account 51 "Settlement accounts" 100,000
Credit of account 66 “Settlements on short-term loans and borrowings” 100,000
sub-account 2 "Other expenses" 989.04
Credit of account 66 “Settlements on short-term loans and borrowings” 989.04
3) July 12, 2014 accrued interest for July 2014, payable at the time of loan repayment = 624.66 rubles:
Debit account 91 "Other income and expenses",
sub-account 2 "Other expenses" 624.66
Credit of account 66 “Settlements on short-term loans and borrowings” 624.66
4) On July 12, 2014, funds were transferred from the settlement account of the organization to pay off the debt on the loan and the interest due:
Debit of account 66 “Settlements on short-term credits and loans” 101,613.70
Credit of account 51 "Settlement accounts" 101,613.70
The liabilities of the balance sheet disclose information on the balances of outstanding loan obligations, taking into account accrued outstanding interest with a division into long-term and short-term parts of obligations, and in the Profit and Loss Statement, as part of other income and expenses, a separate item reflects the amount of interest accrued for the reporting period.
The second group of obligations of the organization - involved funds are represented by the organization's accounts payable to legal entities and individuals, the budget, off-budget funds, etc., which are formed as part of the organization's normal business activities. Although the management of accounts payable is also an instrument of the financial policy of the organization, as an object of accounting, it arises as a result of the application of the assumption of the temporary certainty of the facts of economic activity in accounting, in which business transactions are reflected at the time they are actually performed, regardless of the fact of the cash flow associated with these operations .
The main types of accounts payable of the organization are:
∙ accounts payable to suppliers and contractors for goods supplied by them, services rendered, works performed (accounting is kept on account 60 “Settlements with suppliers and contractors”);
∙ advances received from buyers and customers on account of future deliveries of products, goods, works, services (accounting is kept on account 62 “Settlements with buyers and customers”);
∙ Accounts payable to the budget for settlements on taxes and fees (recording is kept on account 68 “Calculations on taxes and fees”);
∙ accounts payable to state non-budgetary funds for contributions to compulsory social insurance (recorded on account 69 “Settlements for social insurance and security”);
∙ accounts payable to accountable persons to reimburse them for expenses incurred in favor of the organization (accounting is kept on account 71 “Settlements with accountable persons”;
∙ accounts payable to owners for the payment of dividends (recorded on account 75 “Settlements with founders”);
∙ accounts payable to other creditors (accounts are kept on accounts 76 “Settlements with various debtors and creditors”, 73 “Settlements with personnel on other transactions”, etc.).
All listed settlement accounts are active-passive with a detailed balance, therefore, regardless of the nature and occurrence of the grounds for settlement relations, all accounts have the same structure.
Account 67 “Settlements on long-term loans and borrowings” is used by legal entities to display data on mutual settlements on borrowed funds received for use by the company for periods of more than 12 months
Account 67 in accounting is necessary for summarizing and subsequent analysis of information on ongoing mutual settlements under loan agreements (loan agreements) and interest charged for the use of borrowed money. Settlement data for long-term agreements over 12 months is displayed here.
Attention! For accounting of short-term loan agreements (less than 12 months), account 66 is used.
Sch.67 is passive. The loan displays the amounts of money received for temporary use by the enterprise in correspondence with accounts 60,50,51,52, etc. By debit - partial or full repayment of loans and credits.
Attention! For interdependent companies that submit unified financial statements based on the results of their activities, mutual settlements on ongoing borrowings are displayed separately.
Additional borrowing can be provided by the company through the issuance and subsequent placement of bonds.
Settlements on credits and loans (accounts 66 and 67)
These operations are taken into account on account 67 separately. In cases where securities are placed at a price higher than their face value, the excess amount is additionally displayed on account 98. The difference is written off evenly throughout the entire period of placement of securities. circulation of bonds, the difference between the values is additionally charged evenly from Kt67 to Dt91.
Also, if necessary, a sub-account can be opened for account 67 for separate display of information on the transfer of bills of exchange by the holder of the bank and other obligations of the organization with maturities of more than 12 months (the nominal value of the transferred bill is taken into account at Kt67). Completion of the accounting operation of the bill is carried out on the basis of the notification received by the bank (other financial institution) by displaying the amount of the bill for Dt67 in correspondence with accounts receivable. Operations on the return of funds by the bill-holder to the bank as a result of non-fulfillment of the terms of the agreements by the drawer are recorded according to Dt67.
Should be taken into account! Accounts receivable, the pledge of which was overdue bills, remains displayed on special accounts.
Analytical monitoring
Monitoring of the information displayed on account 67 is carried out depending on the type of borrowing, by creditor counterparties provided with funds (for example, banks, financial organizations, large suppliers). Promissory notes settlements are analyzed by credit institutions that accepted the bill, by counterparties-promissors and separately for each bill.
Regulatory regulation
Use of account 67 to display information on mutual settlements on funds loaned to companies under contracts for periods of more than 12 months, is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94, PBU 15/2008 and other legislative acts.
Account 67 in accounting - common postings on business transactions
- Receipt of funds under long-term loan agreements
Dt50,51,52,55 Kt67 - cash or bank transfer received
Dt10.41 Kt67 - posting of goods and materials under a short-term loan agreement
Dt60 Kt67 - transfer of existing debts to suppliers into a loan from them, transfer of loans and credits received as coverage of accounts payable
- Display of interest accrued payable for the use of money
- Write-off of outstanding overdue accounts payable
- Displaying the difference between the face value and the circulation price of securities, taking into account the difference in money actually received under promissory notes to the face value.
- Repayment of loans and credits
Dt67 Kt50,51,52,55 - cash withdrawal from the cash desk or cashless transfer
Dt67 Kt62 - repayment of mutual claims
Elena Petrenko, 2017-03-20
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