Loan interest in 1s 8.3. Typical accounting entries for loans. Interest on short-term loan

Obtaining a loan often comes with the obligation to pay interest for its use for a certain period of time. In certain situations they are normalized.

Interest on loans received is reflected by an entry in the debit of the other expenses account 91.2 and the credit or accounts. They are calculated every month using the accrual method if the loan term is more than a year. With the cash method - on the day the interest is transferred.

If the debt is controlled (the loan was provided by a foreign organization owning 20% ​​of the authorized capital, or an affiliate of this organization), the interest is calculated by dividing the interest rate for the reporting or tax period by the capitalization ratio as of the last reporting date. This value cannot exceed the maximum level (Article 269 of the Tax Code of the Russian Federation).

When issuing a loan in foreign currency, a need arises. With the cash method, this situation is impossible.

Typical entries in accounting

When constructing real estate, interest on the loan is included in their initial cost:

• Debit 08 Credit 66 (67).

After construction is completed, a note is made:

• Debit 91.2 Credit 66 (67).

If the interest rate exceeds the standard for controlled debt, then a deferred tax liability arises, which must be reflected at:

• debit of account 68.4.2 and credit of account.

Example of postings for a loan from a legal entity

The company was provided with a cash loan for a period of months at a rate of 12% per annum in the amount of 350,000 rubles.

Postings:

Account Dt	Kt account	Wiring description	Transaction amount	A document base
	66	Cash loan received	350 000	Loan agreement Bank statement
91.2	66	Interest accrued under the loan agreement	38 500	Accounting information
66		Interest transferred	38 500	Payment order
66		Loan repaid	350 000	Payment order

If the lender individual, on the amount of interest paid to him: 13% for residents and 35% for non-residents. This operation is documented by posting: Debit 73 (76) Credit 68 Personal Income Tax. Transfer of interest to an individual is carried out by recording Debit 66 (67) Credit (50).

Loan from an individual

The organization received a loan from the director in the amount of 80,000 rubles. at 5% per annum for 3 months.

Postings:

Account Dt	Kt account	Wiring description	Transaction amount	A document base
50	66	Cash loan received	80 000	Prikhodny cash order
91.2	66	Interest accrued	600	Accounting information
73	68 personal income tax	Personal income tax withheld from interest	78	Accounting information
66	50	Interest paid	522	Account cash warrant
66	50	Loan repaid	80 000	Account cash warrant

Software module “Calculation and accrual of interest under loan/credit agreements.”

The software module provides users of 1C:Enterprise 8 programs with a simple and convenient way to maintain accounting and tax records of mutual settlements under credit and loan agreements, and most importantly, automatically calculate and accrue interest depending on the terms of the agreement.

Routine work of conducting settlements under loan agreements and reconciliation with credit institutions can now be performed using the 1C:Enterprise 8 program in an automated manner.

Main functions of the module:

• Accounting for both received and issued loans.
• Expanding the parameters of the agreement card to take into account the terms of calculation and accrual of interest, the schedule of interest rates, accounts and analytics for the allocation of costs for accrued interest.
• Interest is calculated during the term of the agreement, taking into account the history of transactions changing the body of the loan and the history of changes in interest rates.
• For tax accounting differences are automatically calculated and reflected in accordance with the maximum standard for attributing costs to accrued interest.
• A document has been developed for group calculation and calculation of interest under existing loan agreements (and the calculation of interest is visible in detail in the document).
• A report has been developed to obtain general information on loan agreements and accrued interest.

These functions are described in more detail below and we can conduct a free demonstration of this module for you in your office or remotely via the Internet.

The developed software module is intended for configurations 1C: Accounting 8 (edition 2.0 and 3.0) and configurations “1C: Integrated Automation 8” and “1C: Management manufacturing enterprise 8". Also, this module can be easily integrated into industry solutions developed by 1C and its partners.

Agreement card. Loan terms parameters

A new tab “Terms of the loan agreement” appears in the “Counterparty Agreements” directory (Figure 1):

Figure 1: Example of a loan agreement card

On the tab, it is possible to specify the “Loan Agreement” attribute, and, if the attribute is set, the selection of the terms of the loan agreement in accounting and tax accounting will become available:

General terms for a loan agreement (Figure 2):

• Loan interest calculation period:
  • Standard (Day of issue/receipt is not included in the calculation of %, day of repayment is included in the calculation of %)
  • Not standard (Day of issue/receipt is included in the calculation of %, day of repayment is not included in the calculation of %)
• Loan repayment period

Figure 2: General conditions for the loan agreement

Terms of the loan agreement in the accounting department (Figure 3):

• Interest calculation basis:
  • 365/366 days
  • 360 days
  • Set manually
• Interest rate change table:
  • Period - date of interest rate change
  • Interest rate - the amount of the interest rate

Figure 3: Terms of the loan agreement in the accounting department

Terms of the loan agreement at NU (Figure 4):

• Interest calculation basis:
  • 365/366 days
  • 360 days
  • Set manually
• Type of interest rate in NU:
  • Fixed - fixed rate (refinancing rate/standard) for incoming tranches for the entire term of the agreement (If a fixed rate is selected, it becomes possible to enter the initial balances of incoming tranches for NU)
  • Floating – the rate (refinancing rate/standard) changes over time

Figure 4: Terms of the loan agreement at NU

Default accounting accounts (Figure 5):

• Accounts for calculating interest will not be recorded in the agreement card. Invoices will be entered automatically according to the following principle:
  • If the body of the loan received has a balance in accounts 66.01, 66.03, 66.21, 66.23, then interest will be accrued on accounts 66.02, 66.04, 66.22, 66.24, respectively
  • If the body of the loan received has a balance in accounts 67.01, 67.03, 67.21, 67.23, then interest will be accrued on accounts 67.02, 67.04, 67.22, 67.24, respectively
  • If the body of the loan issued has a balance on accounts 58.03, 58.07, then interest will be accrued on accounts 76.03, 76.29, respectively
• Table of default cost and income accounting accounts:
  • Period – the date from which default accounting accounts come into effect
  • Accounting account – one of the indicated accounts: 08.03, 91, 76
  • Subconto – subconto of the accounting account
  • NU account – filled in in accordance with the selected BU account (NU account may differ from the BU account)
    • account in BU 91 account in NU 91 (separation accepted/not accepted)
    • account in BU 08 account in NU 91 (separation accepted/not accepted)
    • account in BU 76 account in NU 76
  • Subconto NU – subconto NU (accepted)
  • Subconto NU (not accepted)

Figure 5. Example of the “Default Accounts” agreement card tab

Refinancing rates and rate standards for tax accounting

Refinancing rates are stored in the standard register “Central Bank Refinancing Rate” (Figure 6); data on current rates is downloaded monthly when regulated reporting is updated.

Figure 6: Register data "Central Bank refinancing rates"

To store standards, a special periodic register of information has been created with a period of “Standards (loan block)” day (Figure 7). The register stores the following data:

• Period – the date from which the value of the standard comes into force
• Currency
• Type of standard:
  • In percentages
  • Coefficient
• Standard - the value of the standard

Figure 7: Register data "O1: Standards (loan block)"

Entering initial balances for incoming tranches into NU

To enter the initial balances for incoming tranches into the NU, special processing is used - “Data for incoming tranches of the loan agreement” (Figure 9):

Figure 9: Example of using processing “Data on incoming tranches of a loan agreement”

Tabular part of the document:

• Date – date of incoming tranche
• Registrar – document registrar, you can choose from the following documents:
  • Document of settlements with the counterparty (manual accounting)
  • Debt adjustment
  • Operation (accounting and tax accounting)
  • Incoming payment order
  • Outgoing payment order
  • Receipt cash order
  • Account cash warrant
• Incoming tranche – amount of incoming tranche
• Standard type – the value cannot be edited, it is inserted automatically from registers
• Standard – the value cannot be edited, it is substituted automatically from registers
• Refinancing rate, % – the value cannot be edited, it is entered automatically from the registers

It is possible to fill the table part with data accounting(the table will contain all data on incoming tranches, with the exception of the document data “Entering initial balances for mutual settlements” - they must be entered manually)

Document “Accrual of interest on loans”

The document is intended for automatic calculation of accrued interest on loans received/issued (Figure 11):

Figure 11: Example of a document “Accrual of interest on loans received”

Basic details of the document header:

• Type of operation
  • Interest on loans received
  • Interest on loans issued
• Organization
• Accrual period – the beginning/end of the interest accrual period, the period cannot exceed one calendar year
• Responsible
• A comment

Tabular part “List of loan agreements”

• Counterparty
• Counterparty agreement
• Contract currency
• Loan body account
• Amount % (gross contract)
• BU amount (RUB)
• Amount of NU (accepted, rub.) – the column is available only for the type of operation “Interest on loans received”
• Amount of NU (not accepted, rub.) – column is available only for the type of transaction “Interest on loans received”

Tabular part “Calculation of interest accrual” (the tabular part displays the breakdown of the line in the tabular part “List of loan agreements”, the data in the tabular part cannot be edited, they are calculated automatically)

• Date – start/end date of the interest accrual period, date of change in the loan body, date of change in the interest rate, date of change in the values ​​of the corresponding accounts/sub-accounts (for the type of operation “Interest on loans received” – dates of change in refinancing rates/standards, in addition, for all types of transactions may include a date preceding the events)
• Delta – the amount by which the loan body changes
• Amount of debt as of date
• Interest rate
• Calculation of the amount - a string representation of the calculation of the amount of accrued interest
• Amount % (currency of the contract) – calculated amount of accrued interest in the currency of the contract
• Accounting amount (RUB) – calculated amount of accrued interest in accounting
• Calculation of the amount of NU – a string representation of the calculation of the amount of accrued interest in NU (the column is available only for the type of operation “Interest on loans received”)
• Amount of NU (accepted, rub.) – the calculated amount of accrued interest accepted in NU (the column is available only for the type of transaction “Interest on loans received”)
• Amount of NU (not accepted, rub.) – the calculated amount of accrued interest that is not accepted in NU (the column is available only for the type of transaction “Interest on loans received”)
• Cor. accounting account
• Subconto
• Cor. NU account
• Subconto NU
• Subconto NU (not accepted) – the column is available only for the type of operation “Interest on loans received”

For a document, it is possible to automatically fill the tabular part “List of loan agreements” with data from agreements for which the “Loan Agreement” attribute is set. In addition, it is possible to calculate only a specific row of the “List of loan agreements” table.

Example:

Let the counterparty “Creditor” under a short-term loan agreement “Agreement” have an interest calculation basis of “365/366 days”, a loan interest calculation period of “standard”, and a fixed interest rate for the entire term of the agreement.

The period “September 2013” ​​is selected for the interest accrual document

As of September 1, 2013, there is no credit balance on account 66.01.

09/25/2013 – first incoming tranche of the loan – 80,000,000.00

09/26/2013 – second incoming tranche of the loan – 16,500,000.00

Interest rate table:

25.09.2013

7,10 %

Refinancing rate table

14.09.2012

Standard, coefficient - 1.8

As a result of filling out, the calculation table for the “Agreement” agreement of the “Creditor” counterparty will take the form (for convenience, subconto and correspondent accounts are not reflected in the TC, we assume that they are unchanged):

date	Loan movement (income/expense)	Amount of debt as of date	Interest Rate	Calculation of the amount	Amount % (gross contract)	BU amount (RUB).	Calculation of the amount of NU	Amount of NU (accepted, rub.)	Amount of NU (not accepted, rub.)
25.09.13	80 000 000,00	80 000 000,00	7 . 1 0%	0 * 7 . 1 0% * 1 / 365			() * 1 / 365
26.09.13	16 500 000,00	96 500 000,00	7 . 1 0%	80 000 000.00 * 7 . 1 0% * 1 / 365	15 561.64	15 561.64	(80 000 000.00 * 8.25% * 1.80) * 1 / 365	14 904 . 12	657.52
30.09.13		96 500 000,00	7 . 1 0%	96 500 000.00 * 7 . 1 0% * 4 / 365	75 084.93	75 084.93	(80 000 000.00 * 8.25% * 1.80 + 16 500 000.00 * 8.25% * 1.80) * 4 / 365	71 912 . 33	3 172.6
TOTAL					90 646.57	90 646.57		86 816 . 45	3 830.12

Accounting entries

Dt 91 Kt 66.02 for the amount90 646.57

Tax accounting entries

Dt 91 Kt in the amount of 86,816.45 (type of accounting NU)

Dt 91 Kt for the amount of 3830.12 (type of PR accounting)

Special reports

Register of loan agreements (Calculation of interest)

The report allows you to see the calculation of interest on loan agreements for the period.

The report “Register of loan agreements (Calculation of interest)” allows you to select by list of organizations, counterparty, loan agreement.

Register of loan agreements (Accrued interest)

The report allows you to see accrued interest on loan agreements for the period.

In the report “Register of loan agreements (Accrued interest)” it is possible to select by list of organizations, counterparty, loan agreement.

A deposit or bank deposit is the amount Money, temporarily placed with a bank or other credit institution for the purpose of receiving income in the form of interest. The deposit is a debt of the bank or other credit institution to the depositor, that is, it is subject to return.

The document to be reflected in the accounting of the deposit is the “Bank Deposit Agreement”. Particular attention should be paid (to correctly reflect transactions in accounting) to the type of deposit in the agreement, the period for placing funds, the percentage of accrual and calculation of interest, as well as the conditions for early termination of the agreement for placing a deposit.

There are two ways to reflect the placement of a deposit in 1C: Accounting: by downloading an extract and by manually entering the document.

Let's look at an example of how to reflect in the 1C: Accounting 8.3 program the placement of funds on deposit and the accrual of interest on the deposit with early termination of the contract.

Example

The organization LLC "Trading House "Complex" on 04/05/2017 placed funds on deposit with a credit institution: 5,000,000.00 rubles, at 8% per annum, for a period of 1 year. Interest is paid at the end of the contract term. In case of early termination of the contract, interest is recalculated at a rate of 2.5% per annum.

In accounting, a deposit is recognized as a financial investment. Financial investments are accepted for accounting at their original cost, which is equal to the amount of funds credited to the deposit.

To record the deposit amount, Subaccount 55.03 (Deposit accounts) was selected.

We reflect the transfer of funds to the deposit in the 1C: Accounting 8.3 program.

We create a document “Write-off from the current account” by going to: “Bank and cash desk/Bank statements/Write-offs.”

1. Recipient – ​​indicate “the credit institution to which we are transferring funds for deposit;
2. Amount: in our example it is 5,000,000.00 rubles;
3. An agreement that has the form “Other” and the corresponding settlement currency;
4. DDS article – select the “Deposit placement” article;
5. Settlement account - indicate subaccount 55.03 (Deposit accounts);
6. In the payment purpose field, we indicate why we are transferring funds, under what agreement;
7. Check the “Confirmed by bank statement” checkbox;
8. Click “Swipe and close”.

We need to reflect in the program the operation of calculating interest for the month of April. Let's go Operations/Operations entered manually/Create/Select document type – “Operation”

1. “From” – indicate the transaction accounting date 05/01/2017;
2. “Transaction amount” – indicate the amount of interest accrued for April 2017. Calculated using the formula RUB 28,493.15 = ((5,000,000* 8%)/365)*26 (where 8% rate under the contract, 365 number of days in a year , 26 number of days in April).

We need to indicate the transactions “Transactions for the calculation of bank interest” in the tabular part of the document.

Click “Add” in the table section.

1. “Subconto 2Dt” - from the “Counterparties” directory, select our “PJSC Sberbank”;
2. “Subconto 3Dt” – select the deposit agreement “55”;
3. “Credit” – select account 91.01 “Other income”;
4. “Subconto Kt2” – DDS article “Interest receivable (paid);
5. Record and close.

Next, we also accrue interest in the program, in a separate document for May, which will amount to: 33,972.60 rubles = ((5,000,000* 8%)/365)*31 (where the 8% rate under the contract, 365 number of days in a year, 31 number of days in May).

And for June: 32,876.71 rubles =((5,000,000* 8%)/365)*31 (where 8% is the rate under the contract, 365 is the number of days in the year, 30 is the number of days for June).

On 07/03/2017, the organization LLC “Trading House “Complex”” terminates the agreement for placement of a deposit with the credit institution ahead of schedule. To reflect this operation in the 1C: Accounting 8.3 program, create the document “Receipt to the current account” in manual mode, go to

1. “Contract” – select with the “Other” view and the corresponding payment currency;
2. DDS article – indicate “Return of deposit”;
3. Settlement account – select subaccount 55.03 (Deposit accounts);
4. Make a deposit in 1C (its return) and close.

Since the organization terminated the deposit agreement ahead of schedule, we need to recalculate the amount of interest at a reduced rate and reflect it in the program.

For this we go Operations/Operations entered manually/Create – select the document type “Operation”.

1. “From” – indicate the transaction accounting date 07/03/2017;
2. “Content” – we specify the content of our operation;
3. “Transaction amount” – indicate the amount of interest accrued for April, May, June, July 2017). The amount is calculated using the formula: RUB 30,479.45 = ((5,000,000* 2.5%)/365)*(26+31+30+2) where (2.5% reduced interest rate under the agreement, 365 number of days in a year, 26 number of days for April, 31 number of days for May, 30 number of days for June, 2 number of days for July).

Click the "Add in the table section" button.

Fill out the tabular part of the document:

1. “Debit” - select subaccount 76.09 “Other settlements with various debtors and creditors”;
2. “Subconto 2Dt” from the “Counterparties” directory, select our “PJSC Sberbank”;
3. “Subconto 3Dt” – select the deposit agreement “55”;
4. “Subconto 4Dt” – indicate the document for settlements with counterparties. In our example, this is “Write-off from current account 0000-000001 dated 04/05/2017”;
5. “Credit”, select account 91.01 “Other income”;
6. “Subconto Kt2” – DDS article “Interest receivable (paid)”;
7. Record and close.

Now we need to make adjustments in the 1C: Accounting 8.3 program for accrued interest for April, May, June 2017 due to excessive accrual of interest on deposit placement.

For this we go Operations/Operations entered manually/Create – select the document type “Document reversal”.

The adjustment must be made in separate documents for each transaction for accrued interest on the deposit for April, May and June 2017.

To reflect the receipt of interest on a deposit in the 1C: Accounting 8.3 program, manually create the document “Receipt to the current account”; for this we go Bank and cash desk/Bank statements/Receipts.

1. “Account” – select account 51 “Current accounts”;
2. “Which.” Number" and "In. Date” – indicate the number and date of the bank order;
3. “Payer” – select our “PJSC Sberbank”;
4. “Amount” – indicate the amount of our deposit: RUB 5,000,000.00;
5. “Contract” - select with the “Other” view and the corresponding payment currency;
6. DDS item - select “Interest on loans and borrowings”;
7. Settlement account - indicate subaccount 76.09 (“Other settlements with various debtors and creditors”);
8. In the payment purpose field: we indicate why the funds are being transferred to us, under what agreement;
9. The “Settlement accounts” field is filled in automatically when you select the type of transaction in the document “Receipt to the current account”;
10. Once completed, reflect the deposit in 1C and close.

To check the amount of accrued interest in the 1C: Accounting 8.3 program, you need to generate an “Account Card” report, indicating account 76.09 in the selection.

You can view the balance of the deposit amount in the “1C: Accounting 8.3” program by generating the “Account Card” report and specifying account 55.03 in the selection.

We looked at the example of placing funds on deposit in “1C: Accounting” by downloading an extract and manually entering the document, as well as calculating interest on the deposit with early termination of the contract. Any of the methods is quite simple, but requires certain knowledge.

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:

Account Dt	Kt account	Wiring description	Transaction amount	A document base
	66	Short-term loan received	150 000	Bank statement
66	50	Short-term loan repaid after 6 months	150 000	Payment order ref.
	67	Long-term loan received	680 000	Bank statement
60		Paid lawyer's services	5 000	Payment order ref.
91.2	67	Legal services included as expenses	5 000	Certificate of completion
67		Long-term loan repaid	680 000	Payment order ref.

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 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:

Account Dt	Kt account	Wiring description	Transaction amount	A document base

Loan accounting in 1C is partially automated, so you have to perform some operations manually or use additional processing. First of all, this concerns the calculation of interest and material benefits that may arise when a loan is issued to an employee of an organization without interest, or there is interest, but it is less than 2/3 of the refinancing rate.

In the latest 1C releases, accounting accounts for both loans and interest on them are entered automatically, so for the correct formation of transactions, the accountant only needs to fill out the document details correctly.

Let us consider in detail the execution of operations for issuing and repaying a loan. Let’s assume that an employee of the organization PromTech LLC, S.V. Larionova. A short-term loan was issued in January 2016.

Our example conditions:

• The loan amount is 120 thousand rubles
• Loan term – 12 months
• Loan percentage – 6%
• Refinancing rate – 11%

We will calculate the amounts of payments, interest and personal income tax using special processing (Fig. 1). If there is no such processing, you will have to count manually.

Debt repayment begins in the month following the month the loan was issued, in our case - from February 2016.

Formulas by which interest and material benefits are calculated:

• Amount of interest = Amount of Debt * Interest * Number of days in a month / Number of days in a year
• Amount of financial benefits = Amount of Debt (2/3 refinancing rate - interest) *Number of days in a month/Number of days in a year;

All calculations have been completed. Now let's see what documents need to be generated in 1C to reflect the loan.

Issuing a loan through a current account

In Fig. 2 – payment order, under which the loan amount is transferred to the employee. The main thing you should pay attention to when filling out this document is the type of operation. In this case, it is “Issuing a loan to an employee.” The subaccounts in the transactions depend on the type of transaction.

Based on the payment order, it is issued (Fig. 3).

After completing this document, we will receive entries in correspondence with account 73.01 “Settlements for loans provided” (Fig. 4) in accordance with the previously selected operation.

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Deduction of interest on a 1C loan from an employee’s salary

Now let’s figure out how to reflect deductions from an employee’s salary. For this purpose we use three documents:

• Payroll
• Manual entry
• Personal income tax accounting operation

The amounts of principal and interest on it are recorded in the document “” (Fig. 5).

Please note that in order to fill in the payment amounts, you must first add two types of deductions to the general list of deductions.

Unfortunately, these amounts will not be reflected in the postings, since the “Payroll” document does not move the accounting register. You will have to create a document “ ” (Fig. 6).

To reflect personal income tax, select the document “Personal income tax accounting transactions” (Fig. 7)

We fill out two tabs in it: “Income” (Fig. 8) and “Withheld on all bets” (Fig. 9).

The same income code is selected on both tabs - 2610.

Reflection of employee personal income tax

And one more manual operation, the most difficult, with filling out registers (Fig. 10). It is needed to reflect personal income tax on material benefits in accounting.

We fill out the operation itself (Dt 70 - Kt 68.01) and select two registers:

• Mutual settlements with employees
• Salary payable

The registers are filled in for the same amount (personal income tax amount calculated earlier) with a minus sign. Type of movement – ​​“Coming” (Fig. 11).