In some cases, without registration accounting certificate-calculation not enough. Let's look at what purposes it serves and what it represents.

Concept

Any plays the role of a primary document for accounting and/or tax accounting. It is drawn up so that there is an additional legal basis for recording this or that fact in accounting. Provided that it must be confirmed by calculating a specific amount.

When is it issued?

As a rule, filling accounting certificate form Only the company's accountant is involved. Senior management is not involved in this process.

Basically, this certificate is necessary when the rest of the “primary” data has already been collected, but for accounting, an additional calculation of some indicator is needed. In practice this could be:

accounting certificate - calculation of interest, including on a loan;
accounting certificate - calculation of benefits (for pregnancy and childbirth and etc.);
accounting certificate - daily allowance calculation;
accounting certificate - calculation of compensation for delayed wages(Article 236 of the Labor Code of the Russian Federation);
accounting certificate - income tax calculation;
accounting certificate - calculation of 5 percent VAT(clause 4 of article 170 of the Tax Code of the Russian Federation);
accounting certificate - calculation of penalties;
accounting certificate - calculation of cost distribution;
accounting certificate - calculation for write-off of gasoline;
accounting certificate as an appendix to the certificate of incapacity for work and etc.

What is accounting certificate form

Required, statutory sample accounting statement absent. This means that for the accounting policy, it is advisable to develop its form independently, taking into account all the features of the enterprise and its document flow. And to approve it by a separate order of the head of the enterprise.

If you are in doubt about how to correctly compose sample accounting statement, follow Article 9 of the Law

Company name;

the essence of the operation and the calculation for it;

Date of preparation;

FULL NAME. responsible persons.

On our portal, download the accounting certificate, if it suits you.

Accounting statement: sample filling

Let’s assume that Guru LLC issued a loan to another company for a period of February 2017 in the amount of 100,000 rubles at 10% per annum. Shown below sample accounting certificate calculating interest on a loan. Note: in the last column, the accountant of Guru LLC provided a calculation formula based on the column numbers of this certificate.

Sample accounting certificate calculating the amount of interest on loans issued

Answer

Sample accounting certificate:

Society with limited liability"Alpha"

ACCOUNTING INFORMATION
according to the calculation of interest on loans provided for the month: September___ 20_15_

№ p/p	Loan agreement	Loan amount, rub.	Annual interest rate, %	Loan term	Number of calendar days in the period for which interest is calculated, days	Amount of interest per month on the loan provided, rub.
1	2	3	4	5	6	7=34/365(366)days6
1	Agreement No. 321 dated 03/01/2015	10000000,00	10	30.11.2015	30	8 219,18
Total						8 219,18

Performer: accountant __________________/ ________________________

Chief Accountant __________________/ ________________________

Amount and procedure for paying interest

The amount of interest on the loan can be specified in the contract. If there is no such clause, the borrower must pay the organization interest at the rate in effect on the date of repayment of the loan (or part thereof).

The procedure for paying interest can also be specified in the contract. But if this condition is absent, the borrower must pay interest monthly until the loan is fully repaid.

If an organization provides an interest-free loan, this condition must be expressly stated in the contract. An exception is loans issued in in kind. By default they are interest-free. But if the organization intends to collect interest from the borrower, its amount and payment procedure must be stipulated in the agreement.

The amount of interest in kind, as a rule, does not need to be calculated - it is established by the parties to the transaction in the agreement (for example, 50 sheets of iron for market value monthly).

Cash interest is set at the annual interest rate. Therefore, to calculate the amount monthly interest For a loan issued in cash, determine:
– the loan amount on which interest is charged;
– interest rate (annual or monthly);
– the number of calendar days in the period for which interest is calculated.

As a rule, in the calculation you need to take into account the actual number of calendar days in a year - 365 or 366 - and, accordingly, in a month - 30, 31, 28 or 29 days. Interest must be accrued from the day following the day the loan was issued until the day it is repaid, inclusive. This procedure is confirmed by the Regulations of the Central Bank of the Russian Federation dated August 4, 2003 No. 236-P. For organizations it is not mandatory, therefore the contract can provide for another procedure (for example, establish a fixed amount of interest).

Determine the amount of monthly interest on the loan provided in cash as follows:

2. In what cases is it necessary to prepare an accounting certificate?

An accounting certificate must be prepared in any cases where an accountant needs to justify transactions or calculations. For example:

when submitting updated declarations to justify the calculations reflected in them ();
to confirm the amounts reflected in accounting, for example, when calculating dividends;
to justify reversal entries, etc.

This primary document must contain the mandatory details listed in Article 9 of the Law of December 6, 2011 No. 402-FZ.

Issue dated February 20, 2015

Account correspondence schemes

Selection by materials information bank"Correspondence of invoices" of the ConsultantPlus system

Situation:

How is the receipt and repayment of an interest-bearing loan reflected in the organization's accounting if, according to the agreement, interest on the loan is paid at a time on the date of repayment of the loan?

01/12/2015 by organization from another legal entity received an interest-bearing loan in the amount of 600,000 rubles. The loan repayment deadline is 05/12/2015. According to the loan agreement, interest on the loan is accrued at a rate of 25% per annum on a monthly basis, based on the number of days the agreement is valid in the current month, from the day following the day the loan was provided until the day the loan is repaid inclusive.

Borrowed funds were used to pay wages employees of the organization. The loan amount and interest on it were transferred to the lender on May 12, 2015.

Intermediate financial statements compiled by the organization on a monthly basis.

Account correspondence:

Civil relations

In accordance with paragraph 1 of Art. 807 Civil Code RF, under a loan agreement, one party (the lender) transfers into the ownership of the other party (borrower) money or other things determined by generic characteristics, and the borrower undertakes to return to the lender the same amount of money (loan amount) or an equal number of other things of the same kind received by him and quality. The loan agreement is considered concluded from the moment the money or other things are transferred.

According to paragraph 1 of Art. 809 of the Civil Code of the Russian Federation, the lender has the right to receive interest from the borrower on the loan amount in the amount and in the manner specified in the agreement. In the situation under consideration, according to the agreement, interest is paid in a lump sum upon repayment of the loan amount (clause 2 of Article 809 of the Civil Code of the Russian Federation).

The borrower is obliged to return the received loan amount to the lender on time and in the manner prescribed by the loan agreement (Clause 1 of Article 810 of the Civil Code of the Russian Federation).

Accounting

In order to accounting the amounts of loans received are not recognized as income of the borrowing organization, since they do not meet the conditions for recognizing income established by clause 2 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n (receipt of borrowed funds is not receipt of assets leading to an increase in the organization’s capital).

When returning (repaying) the loan amount, no expenses arise in the accounting of the borrower organization due to clause 3 of the Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n.

In accordance with paragraphs 2, 5 of the Accounting Regulations “Accounting for expenses on loans and credits” (PBU 15/2008), approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 107n, funds received (returned) under the loan agreement , are reflected in accounting as the occurrence and repayment of the corresponding accounts payable.

Interest payable to the lender according to the terms of the agreement is taken into account as part of other expenses evenly (monthly) during the term of the loan agreement. This follows from paragraph. 2 clause 3, clauses 6, 7, 8 PBU 15/2008, clauses 11, 14.1, 16, 18 PBU 10/99.

Accrued interest amounts are reflected in accounting separately from the principal amount of the obligation for the loan received (clause 4 of PBU 15/2008).

In this case, the amount of accrued interest is paid in a lump sum on the date of repayment of the loan (05/12/2015). Consequently, on this date the organization’s accounts payable are repaid both in terms of the principal amount of the loan and in terms of accrued interest.

Accounting records reflecting the transactions under consideration are made in the manner established by the Instructions for the Application of the Chart of Accounts for Financial Accounting economic activity organizations approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are shown below in the table of transactions.

Value added tax (VAT)

Operations for the provision of loans in cash, as well as interest on them, are not subject to VAT on the basis of paragraphs. 1 item 2 art. 146, paragraphs. 1 clause 3 art. 39, pp. 15 clause 3 art. 149 Tax Code RF.

Consequently, the borrowing organization does not have any tax consequences for VAT either upon receipt or repayment of the loan amount, or upon payment of interest.

Corporate income tax

In tax accounting, funds received under a loan agreement and returned to the lender are not taken into account when determining tax base for income tax, neither as part of income nor as part of expenses (clause 10, clause 1, article 251, clause 12, article 270 of the Tax Code of the Russian Federation).

By general rule Interest on debt obligations of any type is taken into account as part of non-operating expenses on the basis of paragraphs. 2 p. 1 art. 265 of the Tax Code of the Russian Federation, taking into account the features provided for in Art. 269 of the Tax Code of the Russian Federation.

From 01/01/2015, interest on debt obligations of any type, including under a loan agreement (which is not controlled transaction), are recognized as an expense based on the actual rate (clause 1 of Article 269 of the Tax Code of the Russian Federation). Detailed information For changes in the accounting procedure for interest on debt obligations, see Practical guide on income tax, as well as in the Practical Commentary on the main changes tax legislation since 2015.

When using accrual method expenses in the form of interest under the loan agreement are recognized monthly (at the end of each month during the term of the loan agreement and on the date of repayment of the loan) based on the interest rate established by the loan agreement and the number of days of use of borrowed funds in the reporting period. This follows from the totality of the norms in paragraph. 2, 3 p. 4 art. 328, para. 1, 3 p. 8 art. 272, para. 2 pp. 2 p. 1 art. 265 Tax Code of the Russian Federation.

In the case of accounting for income and expenses cash method Interest expenses are recognized on the date of actual repayment of debt for their payment (in in this case as of May 12, 2015) (clause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

Application of PBU 18/02

When applying the cash method in tax accounting on the dates of accrual of interest in accounting for January - April, deductible temporary differences arise in the amount of accrued interest and the corresponding deferred tax assets(ONA), which are repaid on the date of payment of interest (clauses 11, 14, 17 of the Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

Accounting entries related to the occurrence and repayment of ONA are made in the manner established by the Instructions for the use of the Chart of Accounts and are shown in the posting table.

Analytical account symbols used in the posting table

To balance account 66 "Calculations for short-term loans and loans":

66-o “Calculation of the principal amount of the loan”;

66-p "Calculations of interest on loans."

	Debit	Credit	Amount, rub.	Primary document
Received funds under a loan agreement		66-o	600 000	Loan agreement,
Interest accrued on the loan for January (600,000 x 25% / 365 x 19)	91-2	66-p	7808,22	Loan agreement, Accounting information-calculation
Cash method: SHE is reflected (7808.22 x 20%)			1561,64	Accounting certificate-calculation
Interest accrued on the loan for February (600,000 x 25% / 365 x 28)	91-2	66-p	11 506,85	Loan agreement, Accounting certificate-calculation
Cash method: SHE is reflected (11,506.85 x 20%)			2301,37	Accounting certificate-calculation
Interest accrued on the loan for March (600,000 x 25% / 365 x 31)	91-2	66-p	12 739,73	Loan agreement, Accounting certificate-calculation
Cash method: SHE is reflected (12,739.73 x 20%)			2547,95	Accounting certificate-calculation
Interest accrued on the loan for April (600,000 x 25% / 365 x 30)	91-2	66-p	12 328,77	Loan agreement, Accounting certificate-calculation
Cash method: SHE is reflected (12,328.77 x 20%)			2465,75	Accounting certificate-calculation
Interest accrued on the loan for May (600,000 x 25% / 365 x 12)	91-2	66-p	4931,51	Loan agreement, Accounting certificate-calculation
Interest paid on loan (7808,22 + 11 506,85 + 12 739,73 + 12 328,77 + 4931,51)	66-p		49 315,08	Bank account statement
Cash method: SHE repaid (1561,64 + 2301,37 + 2547,95 + 2465,75)			8876,71	Accounting information
Funds were transferred to the lender to repay the principal amount of the loan	66-o		600 000	Bank account statement

M.S. Radkova
Consulting and analytical accounting center and taxation

Sample accounting certificate calculating the amount of interest on loans issued

Sample accounting certificate:

Limited Liability Company "Alfa"

ACCOUNTING INFORMATION
according to the calculation of interest on loans provided for the month: September___ 20_15_

№ p/p	Loan agreement	Loan amount, rub.	Annual interest rate, %	Loan term	Number of calendar days in the period for which interest is calculated, days	Amount of interest per month on the loan provided, rub.
1	2	3	4	5	6	7=34/365(366)days6
1	Agreement No. 321 dated 03/01/2015	10000000,00	10	30.11.2015	30	8 219,18
Total						8 219,18

Performer: accountant __________________/ ________________________

Chief Accountant __________________/ ________________________

Amount and procedure for paying interest

The amount of interest on the loan can be specified in the agreement. If there is no such clause, the borrower must pay interest to the organization at the refinancing rate in effect on the date of repayment of the loan (or part thereof).

The procedure for paying interest can also be specified in the contract. But if this condition is absent, the borrower must pay interest monthly until the loan is fully repaid.

If an organization provides an interest-free loan, this condition must be expressly stated in the contract. The exception is loans issued in kind. By default they are interest-free. But if the organization intends to collect interest from the borrower, its amount and payment procedure must be stipulated in the agreement.

All this is stated in Article 809 of the Civil Code of the Russian Federation.

Thus, the amount and frequency of interest payments depend entirely on the conditions under which the lender and borrower entered into an agreement.

Under a loan agreement, interest can be charged both in cash and in kind (clause 1 of Article 809 of the Civil Code of the Russian Federation).

The amount of interest in kind, as a rule, does not need to be calculated - it is established by the parties to the transaction in the agreement (for example, 50 sheets of iron at market value monthly).

Cash interest is set at the annual interest rate. Therefore, to calculate the amount of monthly interest on a loan issued in cash, determine:
– the loan amount on which interest is charged;
– interest rate (annual or monthly);
– the number of calendar days in the period for which interest is calculated.

As a rule, in the calculation you need to take into account the actual number of calendar days in a year - 365 or 366 - and, accordingly, in a month - 30, 31, 28 or 29 days. Interest must be accrued from the day following the day the loan was issued until the day it is repaid, inclusive. This procedure is confirmed by clause 3.14 of the Regulations of the Central Bank of the Russian Federation dated August 4, 2003 No. 236-P. For organizations it is not mandatory, therefore the contract can provide for another procedure (for example, establish a fixed amount of interest).

Determine the amount of monthly interest on the loan provided in cash as follows:

2. In what cases is it necessary to prepare an accounting certificate?

An accounting certificate must be prepared in any cases where an accountant needs to justify transactions or calculations. For example:

when submitting updated declarations to justify the calculations reflected in them (letter of the Federal Tax Service of Russia dated December 14, 2006 No. 02-6-10/233);
to confirm the amounts reflected in accounting, for example, when calculating dividends;
to justify reversal entries, etc.

This primary document must contain the mandatory details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Source: www.26-2.ru