How to return the loan founder

Currently, the directors of firms or industries arise with monetary problems. They can even lead to bankruptcy. The head itself is not able to cope with such a problem. Therefore, you have to be borrowed from the founder. The loan is taken at a certain time, here for the prescribed period, it is necessary to return to the financier, and how to learn below.

When signing the document on the cashier's money, the director of the organization should carefully examine all points. Return of the cash payment must be held on time. If there is no deadlines in the act, the borrower is obliged to make a refund at the request of the founder (time for repayment of debt - no more than a month).

The loan obtained in the currency is supposed to be returned by rubles (Article 317 of the Civil Code of Russia). The return amount in rubles should correspond to the currency rate today.

If the cash loan is concluded for a period of less than twelve months (short-term), then it must go through 66. And more than 12 months - reflect on the 67th score. For accounting operations will look like this: D51, K66 - "Filled co-founder's loan", D68 - the account "income tax", K77 - (displayed deferred tax liabilities, referred to as a result of unequal calculation methods for this loan).

Then D91, K66 - the accrual of% is displayed. D66, K68 - "subaccount of NDFL", deductible "Amounts of NDFL" from the income of the lender. D68 - "Subaccount NDFL", K51 - NDFL translated into federal estimates. D66, K51 - Money loan is returned to the founder. And at the end of the D77, K68 - "subaccount of income tax", repayment of tax obligations.

If the founder gave a loan in the currency, then when the summion difference is displayed, it is necessary to reflect it at operating expenses. In taking into account the accountant, it will be shown like this: D91, K66 - Displayed the difference of funds, referred to the loan.

If the debt is forgred by the founder, these cash goes to the non-dealer income of the organization or enterprise. And it is always best to do with money and return it as money.