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 “Agreement bank deposit or deposit." Should be paid Special attention(For correct reflection transactions in accounting) on ​​the type of deposit in the agreement, the period for placing funds, the accrual percentage and calculation of interest, as well as on 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 agreement.

Example

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 according to initial 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 placing a deposit ahead of schedule with credit institution. 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: 30,479.45 rubles = ((5,000,000* 2.5%)/365)*(26+31+30+2) where (2.5% reduced interest rate according to the contract, 365 number of days in a year, 26 number of days in April, 31 number of days in May, 30 number of days in June, 2 number of days in 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”.

Adjustments need to be made separate documents for each transaction on 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.

In this article we will consider options for financial investments of an organization, namely loans issued to other companies: monetary (interest-bearing) and non-monetary (goods, materials), as well as the reflection of these transactions in the 1C program: Enterprise Accounting 8 edition 3.0.

Cash loan

We conclude a written agreement reflecting the conditions (loan amount, interest for using the loan, loan term). About how to compose payment schedule We described the agreement in the article Loans to employees in 1C: Enterprise Accounting 8 Interest payments can be set periodically or at the end of the loan term. At the same time, it must be remembered that financial investments– these are always risks (risk of insolvency, bankruptcy of the borrower, etc.). We recommend that the contract provide for penalties for violating the terms. The fewer general formulations, the more constructive, the better for everyone.

Accounting for issued interest-bearing loans is kept in account 58.03 “Loans provided”. The operation of issuing a loan (D-t sch.58.03 – K-t sch.51) is not subject to VAT because The ownership of the loan subject does not pass to the borrower (clause 15, clause 3 of Article 149 of the Tax Code of the Russian Federation). The issuance of a loan is not recognized as an expense of the organization for tax purposes.

Interest on a cash loan is reflected in account 76.09 “Other settlements with various debtors and creditors.” With the OSNO (accrual method) interest on the loan is reflected monthly on the last day of the month, regardless of the date of payment. With the simplified tax system (cash method), interest on the loan is reflected on the date of receipt from the borrower. At this moment, for tax purposes, non-operating income arises (clause 6 of Article 250 of the Tax Code of the Russian Federation).

In essence, interest on a loan is the cost of services for providing a loan; they are not subject to VAT, as is the amount of the principal debt. In the VAT return, accrued interest is reflected in section 5 (code 10100292).

Important: “Input” VAT on costs associated with issuing a loan is not deductible; it is included in the organization’s other expenses. If the share of transactions on issued loans in revenue is less than 5%, then the organization can deduct the entire “input” VAT, fixing this in its accounting policy.

Let's consider the reflection of operations in 1C: Enterprise Accounting 8 edition 3.0.

The accrual of interest on the loan on the last day of the month is included in other income (AC) and non-operating income(NU) monthly, regardless of subsequent events in the execution of the contract. Such an event could be the forgiveness of a debt to the borrower.

Section “Operations” - “Accounting” - “Operations entered manually”:

If the borrower does not comply with the terms of the agreement, the lender assesses penalties (penalties, fines). The date of reflection of penalties is the date of recognition by the borrower (payment, written consent) of penalties or the date of entry into force of a court decision (for OSNO) and the date of payment of penalties (for USNO).

Important: Penalties for improper fulfillment of the terms of the contract are not subject to VAT because are not related to payment for goods sold and are not listed in Article 162 of the Tax Code of the Russian Federation.

We also reflect in the document “Operations entered manually”:

Let's consider the option when the parties have drawn up an agreement on debt forgiveness.

Forgiveness of the principal debt is not taken into account by the lender as expenses when taxing profits (we do not check the box) (clause 12 of Article 270 of the Tax Code of the Russian Federation).

Loan interest in accounting is written off as expenses (debit of account 91.02), but is not accepted for purposes tax accounting. The date the forgiven interest is written off is the date of the debt forgiveness agreement.

We form an Analysis of the subconto “Counterparties” (borrower).

As can be seen in the figure, the parties agreed to forgive both the loan amount and the interest amount. The agreement is recorded in a written agreement on debt forgiveness, and loan settlements are closed.

Let's consider a non-cash loan (goods, materials).

IN economic activity organizations can provide assistance to each other with goods and materials with payment for services rendered. Features of the loan agreement concluded in in this case is that it must accurately indicate the quantitative, varietal and other characteristics of the transferred goods or materials because subsequently the exact same product or material must be returned. In addition, the agreement specifies the interest rate (per annum) for the loan.

In this case, ownership of goods (materials) passes to the borrowing organization, and is therefore subject to VAT (clause 1 of clause 1 of Article 146 of the Tax Code of the Russian Federation) and is reflected in accounting as sales on the date of shipment.

Let's consider an example with a non-cash loan of materials (raw materials).

The accounting entries in this case will be as follows:

The issuance of a loan is not recognized as an expense for tax purposes.

Important: When repaying a non-cash loan, the principal debt must be repaid with the same goods (materials), and if purchase price for this product will differ from the original price, the difference will not be taken into account for income tax purposes. The borrower draws up a document for the sale of goods (materials) at original prices and charges VAT.

The accounting entries will be as follows:

After processing and repaying a non-monetary (goods, materials) loan, we create Account Analysis 58.03.

Thus, VAT accrued by the lender for payment to the budget when issuing a non-monetary loan is taken as a deduction when repaying the loan. But it also happens differently.

After returning the loan from the borrower to the simplified tax system, the lender loses VAT because "Simplers" do not issue invoices. This must be taken into account when concluding a contract. Perhaps this loss will be compensated by further fruitful cooperation. In any case, “when you do good to others, you first do good to yourself.” (B. Franklin)

The accrual of interest on a non-cash loan is similar to the accrual of interest on a cash loan (Debit 76.09 “Subconto” - “Borrower” K-t 91.01 “Interest on loans received”).

VAT on accrued interest is determined by calculation (for example, 18/118; 10/110) upon receipt of funds from the borrower (clause 4 of Article 164 of the Tax Code of the Russian Federation). Payment of interest in this case is associated with payment for the property transferred to the borrower.

The lender issues an invoice in 1 copy. and transfers it to the borrower, the borrower does not have the right to tax deduction. We create an invoice “for advance payment” because only this document suggests settlement rate VAT. We select the transaction type code “01” “Sales of goods, works, services and operations equivalent to them.”

We create an analysis of account 76 in the context of sub-accounts to check the correctness of VAT calculation on interest paid.

We generate the report “Analysis of subconto” - “Borrower”. The report reflects movements on all related accounts for a given borrower.

Loan settlements are closed.

Create a thriving business: change the paradigm of thinking, and your wildest dreams will become your working plans!

25.02.2010 11:43:28 1C:Servistrend ru

Setting up “Accounting for loans and borrowings” in 1C programs

A wide variety of types of loans and borrowings: short-term and long-term, granted and received, with controlled debt, in rubles, in foreign currency and in conventional units, as well as legally established relevant norms for accounting for interest on them, require significant expenditure of the accountant’s working time to formalize these operations in accounting and taxation. The “Accounting for loans and borrowings” setting developed by 1C:Servistrend allows you to automatically calculate interest on various types loans and generate documents for their accrual.

We will demonstrate how the setup works in the “Accounting for a CORP enterprise” configuration.

using the example of a loan received in rubles.

The loan is provided and repaid in rubles.

Interest on the loan is accrued monthly in rubles in proportion to the number of days of use of the outstanding loan amount. Accrued amounts are included in other expenses (AC) and non-operating expenses(WELL). Moreover, the amount that does not exceed the amount corresponding to the maximum percentage is included in the accepted expenses - subconto “Interest accrued in accordance with Article 269”, and the amount of interest in excess of this amount is included in non-acceptable expenses - subconto “Other non-operating expenses not accepted for NU” .

The marginal interest is determined as the product of the Central Bank refinancing rate and the marginal coefficient. The value of the refinancing rate is accepted on the date of receipt of the loan to the current account.

The value of the limiting coefficient is taken as of the date of interest accrual:

The counterparty is entered into the “Counterparties” directory, for example, “Lender in RUB” (Fig. 1)

On the “Accounts and Agreements” tab, enter an agreement with the agreement type “Credits and Loans”, which indicates the currency of the agreement and the interest accrued under the agreement. In addition, the agreement can indicate on what date the Central Bank refinancing rate is accepted and what number of days per year is used to calculate interest on the loan. If the loan is a controlled debt, then this is also indicated in the agreement. (Fig. 2,3)

Using one type of agreement is noticeably more convenient compared to the standard 1C methodology, in which two types of agreement “Other” and “With supplier” are used to account for loans and interest.

The receipt of a loan is registered by the document “Receipt to the current account” (menu Bank/Bank statements, button “Add”) with the type of operation “Settlements on loans and borrowings”. Accounting account – 51, the amount is indicated in rubles. Settlement account – 66.03 – for short-term loans, account 67.03 – for long-term ones.

Interest on loans is reflected respectively in account 66.04 “Interest on short-term loans” and 67.04 “Interest on long-term loans.” (Fig. 4, 5)

Loan repayment is reflected in a similar document “Write-off from the current account” with the transaction type “Settlements on loans and borrowings”.

We recommend that you subscribe to Information and technological support ( ), where on disk versions details but the materials of the leading methodologists of the 1C company are presented.

To calculate interest on a loan, a special processing “Calculation of interest on loans” is launched. (Fig. 6)

In processing, the period for which interest must be accrued is indicated, and by clicking the “Interest Report” button, a table for calculating interest on loans is generated. (Fig. 7)

By clicking the “Generate receipts” button, documents for calculating interest on loans “Receipt of goods and services” are generated. (Fig. 8, 9)

Configuration: 1c accounting

Configuration version: 3.0.54.20

Publication date: 28.12.2017

On January 09, 2017, the Bank issued a short-term loan to an organization for the purchase of fixed assets worth 250 thousand rubles. Interest on the used loan is calculated the next day after funds are transferred to the borrower's current account for the balance of the loan debt and is paid on the last calendar day of the month for the actual number of days of use credit funds. The interest rate is 11% per annum and does not change during the entire loan term. The end of the loan period is 04/30/2017.
The borrower accrues and repays interest on a short-term loan in accordance with the Payment Calendar. If you have money and short-term loans are not for you, then the best option would be to open a bank deposit. In order not to fly by with your deposit, check out https://sbankami.ru/vklady you will find out which deposits are best to open and what nuances are best to pay attention to!
1. Admission borrowed money to the current account.
Bank and cash desk - Bank statements - Receipt button

We fill out the receipt document. Type of operation "Obtaining a loan from a bank." Agreement, select the loan agreement, it should be in the “Other” type. Settlement account 66.01 "Short-term loans"

Conduct. Open the form to view Dt/Kt transactions. Under the credit of account 66.01, the organization's debt to the bank arose.

2. Calculation of interest on the loan - the first month
According to the terms of the example, the bank provided the borrower with a short-term loan for a period of 111 days inclusive. Accordingly, it is necessary to calculate and transfer interest for the entire period of use of funds within loan agreement. The full calculation of interest on the loan is presented in the Payment Calendar:

Interest calculation for the loan period is calculated using the formula:

Amount of loan (debt) * annual interest rate / 365 (366) days * number of days in the period (month)

An example of calculating interest for the first month: 250,000 * 11% / 365 * 22 = 1,657.53 rubles.
Under the terms of the loan agreement, accrued interest is repaid monthly.
In our example, the interest rate is 11% per annum. Accordingly, all calculated interest will be included in the tax base for income tax. Therefore, interest for the first month must be reflected through “Operations entered manually.” Interest for similar periods will be reflected the same way.
Section Operations - Operations entered manually - Create Operation

We fill out the document using accounts D 91.01 “Other expenses” and K 66.02 “Interest on short-term loans"

3. The bank wrote off interest on the loan - for the first month

We fill out the document. Type of operation "Loan repayment to the bank". Type of payment "Payment of interest" Settlement account 66.02

Conduct. Dt/Kt postings have been generated:

All subsequent operations to pay interest for the remaining months are performed in the same way.
To check the reflection of accrued and paid interest for the use of loan funds on a monthly basis, you can use the report "Turnover balance sheet" for account 66.02 "Interest on short-term loans"

Note! Since account 66.02 “Interest on short-term loans” is passive, it is necessary to first accrue interest (on the credit of the account) and then repay it (on the debit of the account) in order to avoid a negative balance in the account.

4. The amount of debt on the loan has been written off by the bank
R. Bank and cash desk - Bank statements - Write-offs

11/24/2015 When an organization needs funds, the founder with whom the loan agreement is concluded can become a source of temporary financial assistance. If this agreement is interest-free, then it must be stated in it that payment of interest for the use of funds is not provided (clause 1 of Article 809 of the Civil Code of the Russian Federation).

In accounting and tax accounting, borrowed funds received from the founder or returned back are not recognized either as income or as expenses of the organization.

From a new practical article in the Handbook business transactions. 1C:Accounting 8" you will learn how to reflect in the program the received and returned short-term interest-free loan from the resident founder.

Loan from the founder (interest-free)

In practice, a situation often arises when an organization needs funds. The source of temporary financial assistance may be the founder, who, on the basis of a loan agreement, transfers funds to the organization’s current account or deposits cash into the company’s cash desk.

Note! The loan agreement must be concluded in writing (clause 1 of Article 808 of the Civil Code of the Russian Federation). In this agreement, one of the essential conditions must be stated that it is interest-free, that is, the payment of interest for the use of funds is not provided. Accordingly, money received under a loan agreement on the terms of repayment of the same amount cannot be considered as received free of charge (clause 1 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

Borrowed funds received from the founder are not recognized as part of the organization’s income, but only increase its accounts payable (clause 3 of PBU 9/99 “Income of the organization”). The returned amount of an interest-free loan is not reflected in expenses, but leads to a decrease in accounts payable (clause 3 of PBU 10/99 “Organization’s expenses”).

To reflect transactions for obtaining and repaying an interest-free loan, use subaccount 66.03 “Short-term loans” (if the loan is received for a period of up to 12 months) and subaccount 67.03 “Long-term loans” (if the loan is received for a period of more than 12 months) (Instructions for using the chart of accounts accounting). These accounts correspond to settlement accounts 50 “Cash” or 51 “Settlement accounts”.

Tax accounting

Operations to obtain and repay a loan are not recognized as sales and, accordingly, are not subject to VAT (clause 1, clause 2, article 146 of the Tax Code of the Russian Federation).

Funds received and repaid under the loan agreement are not reflected in the income and expenses of the borrowing organization for profit tax purposes (clause 10, clause 1, article 251 of the Tax Code of the Russian Federation, clause 12, article 270 of the Tax Code of the Russian Federation).

Note! The procedure for determining the benefit and its assessment when an organization receives an interest-free loan is not established by Chapter 25 of the Tax Code of the Russian Federation. Accordingly, the use of an interest-free loan by the borrower organization is not an economic benefit, which does not lead to an increase in the income tax base (letter of the Ministry of Finance of Russia dated 02/09/2015 No. 03-03-06/1/5149).

Step-by-step instructions in the 1C: Accounting program, 8 (ed. 30.)

The organization Naming LLC (borrower) received from the founder D.I. Nesterov. (lender) to the current account a short-term interest-free loan in the amount of 490,000.00 rubles for a period of 7 months. The founder is a resident of the Russian Federation and owns 100% authorized capital this organization. Special purpose loan - replenishment working capital. The interest-free loan was repaid by non-cash payment ahead of schedule in full.

№	date	Operation	Dt	CT	Sum	Document 1C Create based on	Package of documents Incoming Outgoing Interior
1	Receipt of an interest-free loan to the borrower’s current account
1.1	17.08.15	Receipt of an interest-free loan from the founder of the organization is reflected	51	66.03	490 000,00	Receipt to the current account	Interest-free loan agreement Bank order Bank statement
2	Return of an interest-free loan to the founder
2.1	25.11.15	Drawing up a payment order to repay an interest-free loan	---	---	490 000,00	Payment order	Payment order
2.2	25.11.15	Registration of a bank statement for repayment of an interest-free loan	66.03	51	490 000,00	Debiting from current account Payment order	Bank statement

1. Receipt of an interest-free loan to the borrower’s current account

To perform operation 1.1 “Received an interest-free loan from the founder of the organization” (see example table), you need to create a document Receipt to the current account. As a result of this document, the corresponding transactions will be generated.

Creation of the document "Receipt to the current account" (Fig. 1):

Filling out the document “Receipt to the current account” (Fig. 2):

1. Document transaction type Receiving a loan from a counterparty.
2. In field from indicate the date of receipt of the interest-free loan in accordance with the bank statement.
3. In the fields In. number And In. date indicate the details of the bank order.
4. In field Payer select the name of the founding lender from the "Counterparties" directory.
5. In field Payer's account indicate the account individual from which funds were transferred.
6. In field Sum Enter the amount of the loan received.
7. When you click on a hyperlink Split payment The “Payment breakdown” form appears, where, if necessary, you can distribute the received funds according to the necessary agreements and cash flow items. In our example, this function is not used.
8. In field Agreement select an interest-free loan agreement, which should look like Other(Fig. 3).
9. Fill in the remaining fields as shown in Fig. 2
10. Button Conduct.

The result of posting the document “Receipt to the current account” (Fig. 4):

Result of the document .

To monitor accounts payable for short-term loans received to the founder, you can use the report Turnover balance sheet under account 66.03 “Short-term loans”.

To do this, do the following (Fig. 5):

1. Call from the menu: Reports–Standard reports–Account balance sheet.
2. In the fields Period select the period for which the report is generated.
3. In field Check select account 66.03 .
4. Click the button Form.

As can be seen from the balance sheet, account 66.03 “Short-term loans” has formed accounts payable in the amount of RUB 490,000.00.

2. Return of the interest-free loan to the founder

According to the conditions of the example, the organization repaid the interest-free loan by non-cash payment ahead of schedule in full.

To perform operation 2.1 “Drafting a payment order to repay an interest-free loan” (see example table) – you need to create a document Payment order. As a result of posting the document, no postings are generated.

If payment orders are created in the Client-Bank program, then it is not necessary to create them in 1C: Accounting 8. In this case, only the document “Write-off from the current account” is entered, which generates the necessary transactions. The document "Write-off from the current account" can be created manually or based on downloading from other external programs(for example, "Client-bank").

Creating and filling out the "Payment order" document:

1. Call from the menu: Bank and cash register – Bank–Money orders.
2. Click the button Create.
3. Type of operation Repayment of the loan to the counterparty.
4. In field Recipient select the founder from the "Counterparties" directory. The fields "Recipient's account" and "Agreement" will be filled in automatically.
5. In field Amount of payment reflect the refund amount. Do not fill in the “including interest” field, because The loan under the terms of the example is interest-free.
6. Fill in the remaining fields as shown in Fig. 6.
7. Check the box Paid and click on the link Enter a debit document from the current account. In this case, the document “Write-off from the current account” appears with the type of operation “Calculations for loans and borrowings”, in which all fields are filled in by default from the base document (Fig. 7). Uncheck Confirmed by bank statement, because The funds have not yet been debited from the current account. When saving the document "Write-off from the current account", no transactions are generated. This checkbox is checked at the time of registration bank statement(see below).
8. To call a printed payment order form, use the button Payment order.
9. Button Swipe and close.

After receiving a bank statement, which records the debiting of funds from the current account, it is necessary to confirm the previously created document “Writing off from the current account” to generate transactions.

Confirmation of the document “Write-off from the current account” (Fig. 7):

1. Call from the menu: Bank and cash desk–Bank–Bank statements.
2. Open a document Debiting from current account(not carried out).
3. Field Payment type must be filled with the value "Debt Repayment".
4. Check the box Confirmed by bank statement.
5. Button Conduct.

Result of posting the document “Write-off from the current account” (Fig. 8):

To view transactions, click the button Show postings and other document movements .

To check the absence of debt to the founder-lender under an interest-free loan agreement, you can use the report Turnover balance sheet under account 66.03 “Short-term loans” (Fig. 9).

As can be seen from the balance sheet, there is no debt to the founder under account 66.03 “Short-term loans”.

Information obtained from its.1c.ru