There are situations when an individual lends money to an organization. It is necessary to correctly execute this operation in order to exclude the occurrence of controversial situations and to comply with the law.
Instructions
Step 1
Draw up a loan agreement in writing, in two copies, since it will be quite difficult to confirm the transaction without a document.
Step 2
Indicate in the contract the full details of both parties, the loan amount, the period for repayment of the debt, whether it is interest-free or interest will be charged on the amount of the debt. In the absence of a mark on the type of loan, interest is charged on it. If the term for repayment is not specified in the agreement, follow the rules provided by law: the refund is made within 30 days from the date of the request of the lender.
Step 3
Try to conduct such transactions in rubles, as foreign currency debt complicates accounting transactions with it.
Step 4
Indicate in the contract the possibility of early repayment of the debt.
Step 5
Provide the signatures of two witnesses on the document if a notary was not invited to certify the transaction. Fill out an incoming cash order for the loan amount in the form No. KO-1. Enter the transaction data into the cash book.
Step 6
Deposit funds into the organization's bank account. Consider the funds received on account number 66, if the debt will be repaid within a year, and on account number 67, if the loan is expected to be paid later. Use the bank's refinancing rate to calculate the interest.
Step 7
Include the amount of contractual interest in the non-operating expenses. Do not charge taxes on the amount of the loan received, since the funds received by the organization in this way are not taxed.
Step 8
Include the amount of interest to be paid on the loan in taxable expenses. Execute the payment of the debt to the lender and the accrued interest with a cash outflow order to provide documentary evidence. Hand in the receipt from the order along with the money.
