According to Article 807 of the Civil Code, under the loan agreement, the lender organization undertakes to provide funds or other things for temporary use to the founder-borrower, the same must return the amount agreed upon in the agreement on time.
Instructions
Step 1
Decide on the issue of cash or other material values at the meeting of the participants (shareholders) of the company. Document the results in the form of a decision or protocol. In this document, indicate the amount and term of the loan.
Step 2
First of all, conclude a loan agreement with the founder. Here you must indicate whether the issuance of funds is interest-free, for how long the legal document is concluded, in what way the amount will be returned (according to the payment schedule or a one-time amount). You can draw up a payment schedule for the agreement.
Step 3
In the event that you do not specify the term in the loan agreement, the founder must return the amount or other material values within a month after your notification of the performance of obligations under the agreement.
Step 4
The agreement is considered concluded at the time of transfer of funds to the founder. Issue a loan using an expense cash order, which has a unified form No. KO-2. If the withdrawal of funds occurs through the settlement account of the organization, then a payment order and an extract from the bank account will be sufficient to confirm the operation. In the event that the loan is in non-cash form, issue an invoice, for example, for the issue of materials.
Step 5
If the loan was issued in cash, make the following entries in accounting: D53 subaccount "Loans granted" K51 or 50 - the issuance of a loan is reflected.
Step 6
In the event that the loan was issued in the form of valuables, for example, in the form of material, reflect this as follows: D58 subaccount "Loans granted" K01 or 10 or 41 - a loan was issued in material form.
Step 7
When calculating and accounting for interest, follow the Accounting Regulation 9/99. Execute all loan documents referring to the Civil Code of Russia.
