Work using borrowing bills may seem quite complicated due to unusual concepts of bill of exchange. However, their use significantly facilitates many transactions between individuals and legal entities.
Due to the fact that the bill is used in the calculations between individuals and legal entities, there is a need to reflect operations with bills in accounting:- The amount on the bill received from the debtor enterprise should take into account not only receivables, but also the amount of compensation for deferred payment, the so-called discount. Obtaining a bill is reflected on the loan of account 62 “Settlements with customers and buyers”, discount data in the column “Other income” or on account 98 “Revenues of future periods”.
- At the “Ensuring payments and obligations received”, the amount indicated on the bill, which will be written off when the debt obligation is repaid, is repaid in the accounting records formed in accounting.
- the received percentage bills relate to the financial investments of the enterprise, therefore, they are found at the actual acquisition costs;
- these operations are reflected on the debate of account. 58 “Financial investments” and credit of account. 76 "Calculations with different debtors";
- the amount of debt received from the debtor enterprise refers to income on the account. 91.1, and the cost of the bill for expenses on the account. 91.2 "Other expenses"
- the result of the operations is the financial result, which is equal to the discount.
- accessories payments are subject to immediate execution, exceptions can only be in the case of force majeure, which must be confirmed by the competent authorities;
- the bill is made in cash and non -cash;
- if the debtor is ready to pay only part of the debt, then on the bill a corresponding note is made indicating the remaining amount;
- if the amount is not fully paid, then the bill dealer may be protested;
- the extension of the payment deadline is not allowed, therefore it is necessary to appear for payment at the appointed date or within the next two business days;
- to extend the deadlines, the debtor writes out a new bill on the same conditions, but with another date.
- payment for a bill is made if there is a note on it «Pay on presentation », in this case, the minimum and maximum deadlines for presentation may be indicated;
- payment after a certain period after presentation is made by bill "A Viso", which is noted "Pay after (term) after presentation »;
- on the bill “A dato” Payment is made after a certain period after its compilation, the deadlines are specified by the phrase: “Pay the bill after ... months »;
- payment on a specific date.
In the event that the deadline for payments on the bill has not yet arrived, and the bill dealer has a need for money, he can sell the bill to the bank. In this case, the bank's discount is due to the bank. A guarantee of bill payments is the correct filling out of the document.
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