Accounting financial accounting. Accounting for cash loans and credits (the most important)

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Accounting financial accounting. Accounting for cash loans and credits (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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25. ACCOUNTING FOR CASH LOANS AND CREDITS

RџSЂRё obtaining loans and credits The following accounting entries are made:

D-t 50 "Cashier", 51 "Settlement accounts";

K-t 66 "Calculations for short-term loans and borrowings", 67 "Calculations for long-term loans and borrowings"

▪ borrowings were raised through the issue of bonds placed at a price higher than the par value by the par value of the bonds;

Kit 98 "Deferred income"

▪ by the amount of excess of the placement price over the nominal value;

D-t 50 "Cashier", 51 "Settlement accounts";

K-t 66 "Calculations for short-term loans and borrowings", 67 "Calculations for long-term loans and borrowings"

▪ borrowings were raised through the issue of bonds placed at a price below the nominal value of the loan amount actually received;

Dt 91 "Other income and expenses";

K-t 66 "Calculations for short-term loans and borrowings", 67 "Calculations for long-term loans and borrowings"

▪ by the amount of the difference between the par value and the placement price of the bonds (during the circulation period).

RџSЂRё obtaining loans and credits in foreign currency exchange differences are reflected:

Dt 91 "Other income and expenses", sub-account 91-2 "Other expenses";

K-t 66 "Calculations for short-term loans and borrowings", 67 "Calculations for long-term loans and borrowings"

▪ when receiving an expense;

Dt 66 "Calculations on short-term credits and loans", 67 "Calculations on long-term credits and loans";

Account 91 "Other income and expenses", subaccount 91-1 "Other income"

▪ when receiving income.

The amount of collateral (guarantee, bank guarantee, etc.) provided to secure the fulfillment of obligations under a money loan agreement and a loan agreement is reflected in the following entry:

Dt 009 "Securities for obligations and payments issued"

▪ in the amount of the loan or credit (unless a different amount is specified in the guarantee).

The following entries are made for the amount of repaid loans and borrowings:

Dt 66 "Calculations on short-term credits and loans", 67 "Calculations on long-term credits and loans";

Kit 51 "Currency accounts", 52 "Currency accounts"

▪ when repaying from a current or foreign currency account;

Dt 66 "Calculations on short-term credits and loans", 67 "Calculations on long-term credits and loans";

Kit 55 "Special bank accounts"

▪ when repaying loans and credits using the unused balance of the letter of credit.

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