For information on how to properly draw up an accounting statement, approve and store, read the article. Download ready-made samples.

Accounting information useful when you need to justify the wiring, make preliminary calculations or correct errors, offset claims, accrue dividends or recalculate benefits.

How to write an accounting statement in different situations using examples

We will immediately warn you that primary documents cannot be replaced with an accounting certificate. For example, without waybills and acts, you will not take into account expenses. Advance reports cannot be replaced either. Therefore, use the certificate as an additional document only to confirm expenses and justify other entries in accounting. Keep certificates for at least five years, and sometimes longer. For example, during the entire period of loss carry forward in tax accounting.

• Important article:

Table. What details to include in the certificate

Need to fix a mistake

Often accounting certificates are issued to make corrections to accounting. For example, if you made incorrect entries, made a mistake in the amounts, reflected the operation twice. If you made a mistake in the accounting, make a certificate. In it, indicate the cause and essence of the error, posting.

Example 1. How to issue an accounting certificate to correct errors

In March 2018, the farm received from the supplier an act for services for 30,000 rubles. The accountant mistakenly spent 33,000 rubles. A week later, an error was discovered and issued accounting certificate No. 1, they wrote down in the accounting:

DEBIT 20 CREDIT 60
- 33,000 rubles. – the posting of services is reversed;

DEBIT 20 CREDIT 60
- 30,000 rubles. – services have been credited for the correct amount.

How to draw up an accounting statement to justify the calculations

Often you have to do the calculations manually. To justify the calculations, confirm income or expenses, draw up an accounting certificate. For example, when calculating interest on a loan issued or received, per diems or dividends, advances on property taxes.

Sample 1. Accounting note when you need to correct a mistake

Example 2. How to issue an accounting statement to justify calculations

In March, the farm sent an agronomist on a business trip from March 19 to March 23, 2018. To calculate the daily allowance for the trip, the accountant issued an accounting certificate No. 2 and made entries in the accounting:

DEBIT 20 CREDIT 71
- 3500 rubles. - Per diems are charged.

Sample 2. Accounting statement for reasonable daily allowance

Example 3. How to issue an accounting certificate if you need to calculate interest on a loan

The farm issued a loan to a third-party organization on February 28, 2018. The amount is 2,000,000 rubles, the rate is 9 percent per annum. To calculate the interest for March, the accountant issued a certificate No. 3 and wrote down:

DEBIT 76 CREDIT 91 SUB-ACCOUNT "OTHER INCOME"
- 15,287.67 rubles. - interest on the loan for March.

Sample 3. Accounting certificate of interest accrual

Example 4. How to issue an accounting certificate for calculating VAT

In March, the farm sold potatoes to the population for cash. Invoices were not issued. To reflect the accrued VAT, according to the KCP reports, the accountant issued certificate No. 4 and registered it in the sales book.

Example 5. How to issue an accounting certificate when accruing tax advances

The real estate of the economy includes an administrative and business building. Its tax base is cadastral value, which as of January 1, 2018 is 8,103,292.80 rubles. The property tax rate is 1.5 percent. Advance payment for property tax for the 1st quarter - 30,387.35 rubles. (8,103,292.80 ₽ × 1.5% : 4). The accountant made the calculation of the advance payment in certificate No. 5.

Sample 4. Accounting certificate for VAT calculation

An accounting statement helps agricultural companies in court if it is necessary to confirm such expenses in tax accounting:

• monthly income under a contract with a long cycle (decree of the Federal Antimonopoly Service of the North Caucasus District dated April 25, 2014 in case No. A32-16469 / 2012);
• the cost of defective products, which reduces income tax (decree Arbitration Court of the North Caucasus District dated April 25, 2016 in case No. A63-7396 / 2015).

Sample 5. Accounting certificate for calculating the advance on property tax

ACCOUNTING REPORT N _______

"___" ______________ ____ (indicate the date of compilation)

___________________________________________________________________________ (indicate the reason for the preparation of the certificate, the rationale for the accounting entries)

The amount of the loan received (issued) under agreement No. _____ dated "___" _________ ___, amounted to ______ (__________) rubles, the amount of interest (fee) _______% per annum, the loan term is _______ months.

Under the terms of the agreement, interest was accrued for ____________ (month) _____ in the amount of _______ (__________) rubles, for ___________ (month) _____ in the amount of _______ (__________) rubles. (monthly interest accrual is listed).

Accrued interest in tax accounting is accounted for as part of non-operating expenses within the limits established by paragraph 1 of Art. 269 tax code RF. According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred. Reasonable and documented expenses (and in the cases provided for in paragraph 2 of Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses.

In connection with the foregoing, the taxpayer includes _____ (_________) rubles in expenses for tax purposes. loans paid under a loan agreement.

Chief Accountant

__________________ / _________________

Sample accounting statement for calculating the amount of interest on loans issued

Sample accounting statement:

Alpha Limited Liability Company

ACCOUNTING INFORMATION
for the calculation of interest on loans granted 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	The amount of interest per month on the granted loan, rub.
1	2	3	4	5	6	7=3*4/365(366)days*6
1	Agreement No. 321 dated 01.03.2015	10000000,00	10	30.11.2015	30	8 219,18
Total						8 219,18

Performed by: accountant __________________/ ________________________

Chief Accountant __________________/ ________________________

The 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 entity at the refinancing rate in effect on the date the loan (or part thereof) is repaid.

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

If the organization provides an interest-free loan, this condition must be expressly stated in the contract. The exception is loans issued in natural form. By default, they are interest-free. But if the organization intends to receive interest from the borrower, their amount and payment procedure must be provided for in the contract.

All this is stated in article 809. Civil Code RF.

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

Under a loan agreement, interest can be charged both in cash and in kind (clause 1, 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 contract (for example, 50 sheets of iron for market value monthly).

Interest in monetary form set at an annual interest rate. Therefore, to calculate the sum monthly interest for a loan issued in cash, determine:
- the amount of the loan 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 it is necessary 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 calculated from the day following the day the loan is granted, until the day it is repaid, inclusive. This procedure is confirmed by paragraph 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, so the contract can provide for another procedure (for example, set a fixed amount of interest).

The amount of monthly interest on a loan in cash is determined as follows:

2. In what cases is it necessary to draw up an accounting statement

An accounting statement must be drawn up in any case when an accountant needs to justify transactions or calculations. For example:

• when submitting revised 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

Getting a loan is often accompanied by an obligation to pay interest for its use within a certain period of time. In certain situations, they are normalized.

Interest on loans received is recorded as a debit entry for other expenses 91.2 and a credit or accounts. They are accrued every month under the accrual method, if the loan term is more than a year. Under the cash method - on the day the interest is transferred.

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

When issuing a loan in foreign currency there is a need. Under the cash method, this situation is not possible.

Typical postings in accounting

During the construction of real estate, interest on the loan is included in their initial cost:

• Debit 08 Credit 66 (67).

After construction is completed, a record is made:

• Debit 91.2 Credit 66 (67).

If the interest rate exceeds the controlled debt ratio, then a deferred tax liability arises, which must be recognized at:

• debit of account 68.4.2 and credit of the account.

Example of transactions for a loan from a legal entity

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

Wiring:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
	66	Received a loan	350 000	Loan agreement bank statement
91.2	66	Interest accrued on a loan	38 500	Accounting information
66		Percentages listed	38 500	Payment order
66		Loan repaid	350 000	Payment order

If the lender is an individual, from 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. Interest transfer 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.

Wiring:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
50	66	Received a loan	80 000	Incoming cash order
91.2	66	Interest accrued	600	Accounting information
73	68 personal income tax	Withheld personal income tax from interest	78	Accounting information
66	50	Interest paid	522	Account cash warrant
66	50	Loan repaid	80 000	Account cash warrant