In "1C: Accounting 8" (rev. 3.0), starting from version 3.0.41, accounting for transactions with loans and borrowings is supported. Now the program automatically determines accounts for received and repaid loans and credits, issued and repaid loans, as well as accounts for accounting for interest paid on loans and borrowings.

We remind you that the parties to the loan agreement can be any legal entities or individuals, so our own organization can both receive loans from counterparties and issue loans to any counterparties. As for a loan, only a bank or other credit organization that has the appropriate license from the Bank of Russia to carry out such operations has the right to provide it. Credits and borrowings are divided into short-term and long-term depending on the duration of the agreement.

Chart of accounts, approved. By order of the Ministry of Finance dated October 31, 2000 No. 94n and included in all configurations of “1C: Accounting 8”, the following accounts are intended for accounting for received loans and borrowings:

• 66 “Settlements for short-term loans and borrowings”;
• 67 “Calculations for long-term loans and borrowings.”

Received credits, borrowings, and accrued interest on credits and borrowings are accounted for in different subaccounts of accounts 66 and 67. A credit or loan can be received both in rubles and in another currency; accordingly, interest can also be accrued in foreign currency. Credits, borrowings and interest on contracts denominated in foreign currency are also accounted for separately in separate subaccounts of accounts 66 and 67.

Loans issued by us to other counterparties are recorded in account 58.03.

Thus, the possible number of options for accounting for transactions with credits and loans involves the use of more than sixteen second-order accounts. Now the accountant no longer faces the task of choosing the right subaccount. Accounts for transactions with credits and loans are automatically determined by the program in the following documents:

• Receipt to the current account;
• Cash receipt;
• Debiting from the current account;
• Cash withdrawal;
• Payment order.

Documents “Receipt to current account” and “Receipt of cash”

Receipt of credits or loans is reflected in the documents Receipt to the current account(Fig. 1) or Cash receipt

• Receiving a loan from a counterparty- to reflect transactions to obtain a loan from a legal entity or individual;
• Getting a loan from a bank- to reflect transactions to obtain a loan from a bank or credit institution.

Accounting accounts are determined automatically depending on the account currency, the duration of the agreement and the type of transaction. The validity period of the contract (the date of the contract and the expiration date of the contract) can be specified in the directory element Treaties(Fig. 2). If the duration of the contract is less than a year, then it is considered short-term. If the start and end dates of the contract are not specified, when accounting in the program, the contract is considered long-term by default. To reflect transactions on credits and borrowings, the contract type is used Other.

The return from a counterparty of a previously issued loan is reflected using the transaction type Repayment of the loan by the counterparty. When you select this type of transaction, accounting account 58.03 “Loans provided” is also filled in automatically.

Documents “Write-off from current account” and “Cash withdrawal”

Repayment of loans or loans, as well as payment of accrued interest is recorded using documents Debiting from current account And Cash withdrawal using the following types of operations:

• Repayment of the loan to the counterparty
• Repayment of loan to the bank

Accounting accounts are determined automatically depending on the currency of the account, the duration of the agreement, the type of transaction and the type of payment. Field Payment type is displayed in the document form only for transactions to repay loans or loans.

The program provides the following types of payment (Fig. 3):

• Amortization;
• Payment of interest.

The issue of a loan to a counterparty is registered using the transaction type Issue of a loan to a counterparty. When you select this type of transaction, accounting account 58.03 is filled in automatically.

Document "Payment order"

When filling out the document Payment order repayment of loans or borrowings is reflected using the following types of transactions:

• Repayment of the loan to the counterparty- to reflect operations to repay a loan to a legal entity or individual;
• Repayment of loan to the bank- to reflect operations to repay a loan to a bank or credit organization.

When you select these types of operations, a field is added in the document form, incl. percent (Fig. 4).

The issuance of a loan to a counterparty is reflected in the transaction type of the same name.

Please note, that automatic calculation of interest on credit agreements or loan agreements is not supported in the program. To register income or expenses on accrued interest, you can use standard accounting system documents Sales (deed, invoice) And Receipt (act, invoice) respectively. You can also use the document for these purposes Manual entry.

In the market, there are increasingly situations where one company acquires another. This happens for various reasons. Some people expand their market share in this way, others acquire a supplier or buyer and thus increase their financial stability. More and more deals are happening because entrepreneurs get tired of the constant hard work, sell the company, and essentially retire with a healthy cash reserve.

However, from the point of view of regulated types of accounting, everything is not so simple. Often the purchasing organization does not have enough own funds to acquire the company being sold and they have to attract credit resources. Since such an operation is not standard in business activities, the question arises of how to reflect it in the accounting registers. In addition, the loan is not attracted for operating activities. Is it possible in this case to attribute interest on the loan to non-operating expenses that reduce taxable profit?

In answering these questions, you must be guided by the recommendations of the accounting regulations, which are approved by the Ministry of Finance of the Russian Federation. So, in accordance with them, receipts of loan funds are not income, and therefore are not taken into account when determining profit. Just like repaying a loan (repaying the principal debt) is not an expense and does not reduce taxable income.

Depending on the period for which the loan was received, it can be accounted for in 1C Accounting 8.3 on account 66.03 - if the obligation to repay the loan occurs within one year, or on account 67.03 - if the loan term is more than 12 months.

Interest in 1C Accounting is also reflected in account 66.04 (for short-term loans) or 67.04 (for long-term loans).

At the time of crediting credit funds, in accordance with the chart of accounts, the following transactions must be made:

Debit account 51 (analytical accounting is carried out in the context of current accounts) Credit account 66.03 or 67.03 depending on the loan term.

Interest is accrued on a certain date, according to the terms of the loan agreement. When they are accrued in 1C Accounting 8.3, the following posting is made:

Debit account 91.02 Credit account 66.04 or 67.04.

When determining the amount of taxable profit, two factors must be taken into account:

• interest on a loan agreement is reflected in accounting in the period in which it is accrued, regardless of the date of payment to the bank;
• Interest on the loan is included in full as part of non-operating expenses and reduces the amount of taxable profit. There are no restrictions depending on the purpose of the loan or the direction of use of funds.

Reflection of the facts of attracting a loan and its use in the 1C Accounting information system is carried out automatically using documents or standard operations that fully comply with the legislation and accounting regulations. Thus, the use of accounting systems greatly facilitates the work of an accounting employee.

The organization can issue itself or receive borrowed funds. According to the terms of loans, short-term and long-term are distinguished. Another nuance that affects accounting is whether the loan is provided without payment for the use of funds (interest-free) or whether interest must be paid (interest-bearing). In this article we will look at examples of postings for loans issued and received.

A legal entity, individual entrepreneur and individual can receive a loan. In turn, the organization can temporarily issue funds and property for use, both to other companies and to individuals (its employees, founders, strangers).

Postings for obtaining a loan

The period for issuing short-term loans does not exceed 1 year. When an organization receives funds from a credit institution, founder, etc. they are taken into account. The loan can be obtained in cash, by transfer to an account, or in foreign currency. The following entries will be made accordingly:

• Debit 50 ( , ) Credit 66— postings for obtaining a loan.

When repaying the debt, the posting is reversed:

• Debit 66 Credit 50 (,).

The payment amount and frequency are specified in the terms of the contract.

When a company incurs additional costs when obtaining a loan, they are recorded in 91 accounts:

• Debit 91.2 Credit 66.

Long-term loans are provided for a period of more than a year. . You can account for the loan in this account, or after the repayment period becomes less than 12 months, transfer it to account 66:

• Debit 67 Credit 66.

Example of loan receipt transactions:

The organization received two loans: one for 6 months in the amount of 150,000 rubles, and the second for 36 months in the amount of 680,000 rubles. When applying for a long-term loan, the lawyer’s services were paid - 5,000 rubles.

Postings:

Accounting for loans from the lender - entries for issuing loans

If a company issues a loan to another organization, then the transactions will be as follows:

• Debit 58 Credit (50, …)– posting of the loan issued.

As can be seen from the posting, a loan can be provided not only in the form of a sum of money, but also in the form of property (materials, fixed assets, etc.). The amount that will be taken into account in this case is the value of goods/materials, etc.

When issuing an interest-free loan to a legal entity, the amount is taken into account in the debit of account 76 and the credit of the account for issuing funds or property (50.10, etc.).

Loan repayment is documented by posting:

• Debit (50, 40...) Credit 58 (76).

Regarding the taxation of loans with VAT, there are two opposing points of view. The first is based on the fact that there is a transfer of ownership, which is an implementation (Article 39 of the Tax Code of the Russian Federation). Sales are subject to VAT. The opposite point of view: when receiving and returning a loan in the form of goods, there is no object of VAT taxation.

Entries for VAT accounting on loans in kind:

• Debit 91.2 Credit 68 VAT- when issuing a loan
• Debit 19 Credit 58 (76)– accounting for input VAT when repaying a loan.

The issuance of a loan to an employee of an organization is documented by posting:

• Debit 73 Credit 50 ().

The return is processed by return posting.

The organization issued an interest-free loan to a legal entity in the amount of 320,000 rubles.

Postings for issuing a loan:

Accounting for interest on loans

Expenses for paying interest on loans are recorded as other expenses in account 91. In tax accounting, they are written off every month, regardless of their payment according to the terms of the agreement.

Wiring Debit 66 (67) Credit interest on loans is paid, and by recording Debit 91.2 Credit 66 (67) they are taken into account as expenses.

For organizations that provide loans, interest is taken into account in other income: Debit 76 Credit (50). Receipt: Debit 50 () Credit 76.

The organization received a loan in the amount of 120,000 rubles, which is taxed at a rate of 10% per annum. For the first month of using borrowed funds (17 days), the amount of interest amounted to 567 rubles, for the second month 1000 rubles, for the third (12 days) 400 rubles, after which the loan was repaid.

Postings:

How to reflect the receipt of a short-term loan in 1C: Accounting 8.3?

Of course, we get a loan from the bank. But money received into the organization’s account, loan payments, bank commissions, and interest must be reflected in 1C: Accounting. We will tell you further how to do this correctly.

Let's imagine a situation where we received a bank loan in the amount of UAH 100,000, and it goes to our current account. We need to create a module in 1C in which we will interact with the bank to service our credit line.

The algorithm of our actions is as follows

• Go to the “Bank” menu.

• Select the “Bank Statements” section.

• In tasks, click “Add”.

• And, since we work with receipts to the account, we select the appropriate item and click on “Ok”.
• A context menu appears in front of us. Select “Calculations for loans and borrowings”.

• A form appears in front of us that we must fill out. Everything is extremely logical.

The payer is a bank, fill in the bank details. If the institution is not in the drop-down list, enter the details manually. We confirm our actions by clicking on the “Ok” button.

The form has a line to add an agreement. After clicking on it, a separate window “Counterparty Agreement – ​​Add” pops up. We register the name and number according to our register. The payer's account should be adjusted automatically. If this does not happen, the document will pass without it.

In the “Amount” line we enter the 100,000 USD we took.

The last thing we need to do is register the settlement account. There are 2 accounts responsible for accounting for the loan – numbers 66 and 67.

The first is “responsible” for short-term loans, the second – for long-term loans, for a period of 1 year or more. We choose option 1. Select the subaccount “Short-term loans”.

• The last thing we need to do is to register the purpose of the payment – ​​“Receiving a bank loan.”

• And on the task bar, click “Perform”.

The status of the task changes immediately and we can check this by clicking on the status icon. Now the 1C short-term loans form we filled out looks like this.

• Credits and loans received

• Loans issued

Options:

1C: Accounting for loans and borrowings for 1C: Accounting 8

The program "Accounting for Credits and Loans" of the company "STC REAL SOFT" is designed to automate the accounting and tax accounting of loans received and issued in rubles or foreign currency in the program "1C: Accounting 8"

The module is designed in such a way that not a single standard configuration object of “1C: Enterprise Accounting 8” is changed. Therefore, after installing the “Accounting for Loans and Loans” program, the standard update procedure is not violated.

The program was developed in accordance with the requirements of PBU-15 “Accounting for loans and credits and the costs of servicing them” and Chapter 25 of the Tax Code of the Russian Federation (regarding tax accounting of costs of servicing credit cooperatives and loans).

The program for calculating interest on loans and borrowings is especially useful for companies that use the borrowed funds directly for the acquisition and (or) construction of investment assets. Interest is calculated taking into account the complex procedure for using borrowed funds: partly for an investment asset, partly for other purposes.

Main functionality of the program:

• Credits and loans received

1. Accounting for information on credit and loan 1C: amount, interest, type of interest (fixed/floating), commissions, term, line of credit, default direction of use and others.
2. Changing loan terms while maintaining the history of previous terms
3. Accounting for movement of borrowed funds: full/partial receipt, full/partial repayment of the loan body.
4. Calculation of interest taking into account the directions of use and changes in the structure of use over time, changes in the balance of the principal body of the debt, changes in the terms of the agreement, and refinancing rates. Inclusion of a portion of accrued interest in the cost of investment assets (with control of the commissioning date). Accruals are made automatically for all contracts by clicking the “Fill in” and “Calculate” buttons based on previously entered data.
5. Control of the limit of accepted expenses for Tax accounting, taking into account the currency of the agreement, the date of conclusion and the type of interest rates.
6. Possibility of recalculation of interest, commissions, penalties.

• Loans issued

1. Accounting for loan information: amount, interest, type of interest (fixed/floating), commissions, term and others.
2. Changing the terms of the loan while maintaining the history of previous conditions.
3. Movement accounting: loan issuance and repayment. Movements are filled in automatically by clicking the “Fill” button based on cash flow documents.
4. An automatic procedure is provided for the formation of initial balances to begin calculating interest in any reporting period.

Options:

The program for calculating interest "Accounting for loans and borrowings" from the company "STC REAL SOFT" is not an independent software product; for its operation, you must have the installed configuration "1C: Accounting 8".

The functionality is completely independent, that is, it does not change a single object of the standard configuration. This allows you to use standard configuration update mechanisms.

Calculation of interest on loans

Conditions for accrual of credits and loans

Competitive procurement 8 on the 1C platform

Formation of a procurement plan

After registering in the procurement procedures system, you can create a “Procurement Plan”.

The procurement plan in the system is formed in the context of procurement procedures.

Formed “ Procurement plan" May be:

• Submitted to management for approval;

Carrying out procurement procedures

The quality of procurement organization directly affects the company's performance.

To increase the transparency of the procurement process, the system organizes a record of the actual dates of completion of stages and records of documents confirming the completion of stages. A document corresponding to this stage can be attached to each stage of the procurement procedure.

The system clearly presents the planned and actual deadlines for each stage of the procedure in the form of a Gantt chart.

The system implements the calculation of the backlog from the planned deadlines for completing the procurement procedure. In addition, the system provides for the operational calculation of the indicator “Savings from the planned cost” (highlighted in red).

Upon completion of the procurement procedure, the winner of the tender and data on contracts with the winner are registered in the system.

Concluding contracts with suppliers and monitoring the execution of contracts

An important stage of procurement activities is monitoring the supplier’s fulfillment of obligations under the contract.

For each contract, the system allows you to maintain delivery and payment schedules with tracking of planned and actual values.

the system can record data on planned and actual values ​​of control parameters. Such parameters, for example, could be:

• product quality,
• the degree of completion of the project stage of work,
• level of service provided, etc.

The system also records information about the person responsible for monitoring the execution of the contract and the status of the contract. After all obligations under the contract have been fulfilled, the system records the closing date of the contract.

Procurement financing

The functionality of the system allows you to control purchase financing limits.

You can register information about procurement financing limits in the system. In the future, this will help control overexpenditure of planned funds for a particular article or project.

Accounting for financing limits is carried out in the context of cost items, projects, investment programs, etc.

You can obtain statistics on procurement financing limits using the “Budget Execution Control” report.

Manager Monitor

For operational management, the system provides a “Target Indicators Monitor”, on which in real time you can see the target and current values ​​of controlled indicators of procurement activities.

Using the “Target Monitor” tool, company management can monitor and predict the target indicators of the company’s procurement activities.

“Target Indicators Monitor” will allow you to monitor the following indicators:

• Total cost of concluded contracts
• % of procurement procedures carried out in open form
• % of procurement procedures carried out in the form of electronic tenders
• % centralized procurement
• Number of overdue procurement procedures
• Delay from planned deadlines for procurement procedures
• Total amount of purchases (annual plan)

Reports and analytics

To analyze the results and statistics of procurement activities, the system implements a number of reports with flexible settings for filters and data groupings.

The system can generate a report “ Procurement plan“. The procurement plan can be:

• Submitted to management for approval
• Prepared for posting on the company website or official website (zakupki.gov.ru)
• Prepared for placement on electronic trading platforms

The report “ will help you monitor the execution of the procurement plan Report on the execution of the procurement plan“. The report clearly presents data about the winner (the row with the winner’s data is highlighted in orange) and data on the delay from the planned dates for the procedures (actual dates and the lag in days are highlighted in red in the report).

You can get statistics on procurement financing limits using the report “ Budget execution control“.

Using a Gantt chart, you can analyze the plan for carrying out procurement procedures.

Using the report “ Procurement progress report” you can carry out statistics on the progress of procurement by timing and status.

The automated information system “SYNEXP: COMPETITIVE PURCHASES” allows you to carry out the following types of procurement procedures:

• Request price quotes.
• Contest.
• Open auction.
• PDO (multi-lot PDO).
• etc.

The full composition of procedures is determined by the internal regulations of the organization and can be flexibly configured in the system.

1C:License for 1 user

Free shipping
Free addition of an address classifier
Free initial setup
Free short training

“Client license for 1 workstation” provides 1 user with simultaneous access to use 1C software products.