When certain financial difficulties arise, the company resorts to the help of the founders. The most common in this case is the method of obtaining an interest-free loan at the cashier's office. The fact is that such cash receipts are not taxed and allow the company to minimize costs.
Instructions
Step 1
Draw up a cash loan agreement to the cashier. In this case, it is necessary to determine the currency. If it is issued in foreign currency, then it is recommended that you first familiarize yourself with the requirements of the legislation on this issue and draw up a transaction passport at the bank. Otherwise, it is enough to prescribe the amount of the loan, fix its interest-free and determine the terms for repayment of the money.
Step 2
Remember that the loan agreement is valid from the moment the funds are transferred, i.e. registration of the amount received by the relevant documents. Upon receipt of money at the cashier, it is necessary to draw up an incoming cash order in the form of KO-1. Using this condition, you can optimize the workflow in the enterprise, which periodically receives funds from the founder. In this case, a loan agreement is drawn up for a large amount, and the fact of receipt of specific money is recorded by credit orders.
Step 3
Reflect the receipt of funds to the cashier under the loan agreement. If less than 12 months are left until the day the debt is repaid, then the amount is taken into account on the credit of account 66 "Settlements for short-term loans", and if more than 12 months, then on the credit of account 67 "Settlements for long-term loans". Account 50 "Cashier" in this case is in debit. It should be remembered that if the loan was originally listed in long-term loans, then at the moment when less than a year remains until maturity, it must be transferred to account 66.
Step 4
Do not show the receipt of income from the receipt of borrowed funds in rubles in tax or accounting, and also do not attribute the return of this debt to the company's expenses. If the loan is received in foreign currency, then the resulting exchange rate difference can be attributed to unrealized income or expenses and taken into account when taxing profits.
