How to reflect the percentage of credit accounting

The bank's loan is the issuance of monetary units in one or another currency for some time under a certain agreement with the obligatory compliance with the regulations of funds and interest. Any this enterprise or an organization that took the loan of funds should be given it on time. And as it is true to conduct interest payments on the loan to the Accountant in Vedomosti - we learn further.

According to the order of the Ministry of Finance of Russia No. 107n "(06.10.2008), according to the rules set in the" Accounting Regulations "(PBU 15/2008), it is necessary to take into account the spending, which went to the implementation of guarantees to the banking system on the head or enterprise. A loan taken by this company is not considered an income when receiving funds, consumption - when recovery.

Correctly reflect the challenge so: Show in the account K67 "Payback on the Long-Term Level and Loan", if the loan agreement is issued for more than 12 months. And for a year and less - the account of K66 "Payback on the short-term leap". Use Debit D51 or D50 "Calculated Accounts", respectively.

Interestrial shares on a loan loan are prescribed as "other calculations" (paragraphs 6 and 7 PB15 / 2008). Accounting% amount is carried out separately, opening an account K67.2 or K66.2 "% on loan" and debit of D91.2 or D90.2 "Other calculations".

After the credit amount is paid, we introduce the data of this prepayment in account 51 or 50, the debit of 67.2 or 66.2 "% by loan." In the bu reflect all this as buying property, which is shown in the Agreement on the Lei.

In the documents indicate the price: on the credit of the subaccount to 60 "calculations with contractors" and D08 "Investment into non-current assets". It is necessarily necessary on D19.1 to take into account VAT. The next step should be paid payment for this property - subaccount 51, D60. And at the end in Accounting we carry out wiring on K08 and D01 "Bases".

The beginning of the accountant will be easy to figure out and correctly arrange papers for reflection of% credit rates. It is only necessary to carefully, I do not drop anything, read everything and figure it out.