College students belong to the category of adults, and loans are completely acceptable. Any bank can apply for loans:

1. You can consult and negotiate with the academic affairs office of the school in this regard, and the school will handle loan matters if permitted.

2. National interest-free loans for business start-ups. You can go to the relevant communities for consultation with your graduation certificate and identity documents. If the conditions are completely met, you can apply for loans.

3. In terms of bank loans, the state also takes care of college students' loans, but I need to have a business place and a business license of the relevant industrial and commercial departments.

4. Conditions for applying for college students' entrepreneurial loans: college graduates or above; Not employed for more than 6 months after graduation, and registered as unemployed in the local labor and social security department.

5. loan term: the small-scale business start-up loans provided by the state for college graduates are government-subsidized loans, with a term of 1-2 years, after which they will no longer enjoy financial discount.

6. loan methods: the micro-loan methods for college graduates to start their own businesses are guarantee and mortgage (pledge) loans.

7. Please consult the local labor and social security bureau for specific instructions. In addition, there are other preferential policies for college students to start their own businesses. For example, those who are engaged in individual business are exempt from industrial and commercial registration and management administrative fees within one year; Self-employed and self-employed people can also trust their household registration files in the employment guidance service center for college graduates. The relevant departments should be consulted about the specific policies for college graduates to start their own businesses.

Extended information:

1. This course accounts for various customer loans issued by enterprises (banks) according to regulations, including pledged loans, mortgage loans, guaranteed loans and credit loans.

syndicated loans, trade financing, agreed overdrafts, credit card overdrafts, refinancing loans and advances granted by enterprises (banks) in accordance with regulations are accounted for in this account; You can also set up separate subjects such as syndicated loan, trade financing, agreed overdraft, credit card overdraft, sub-loan and advance payment.

The subject of pledge loan for enterprise (insurance) can be changed to "133 pledge loan for policyholders". Pledged loans and mortgage loans of enterprises (pawns) can be changed into "133 Pledged Loans" and "135 Mortgage Loans" subjects. Enterprises entrust banks or other financial institutions to lend money to other units, which can be changed to "133 entrusted loans".

2. This course can be accounted for in detail by loan category and customer, including "principal", "interest adjustment" and "impaired".

third, the main accounting treatment of loans.

(1) The loan granted by an enterprise shall be debited to the subject (principal) according to the contract principal of the loan, and credited to the subjects such as "deposit absorption" and "money deposited in the central bank" according to the actual amount paid. If there is any difference, it shall be debited or credited to the subject (interest adjustment).

on the balance sheet date, the receivable interest determined according to the contract principal and contract interest rate of the loan shall be debited to the account of interest receivable, and the interest income determined according to the amortized cost of the loan and the actual interest rate shall be credited to the account of interest income, and the account shall be debited or credited according to the difference (interest adjustment). If the difference between the contract interest rate and the actual interest rate is small, the interest income can also be calculated and determined by using the contract interest rate.

when the loan is recovered, the accounts such as "deposit absorption" and "money deposited in the central bank" should be debited according to the amount returned by the customer, and the account "interest receivable" should be credited according to the amount of recovered interest, and the account (principal) should be credited according to the returned loan principal, and the account "interest income" should be credited according to the difference. If there is an interest adjustment balance, it should also be carried forward at the same time.

(2) on the balance sheet date, if it is determined that the loan is impaired, the account of "asset impairment loss" shall be debited and the account of "loan loss provision" shall be credited according to the amount to be written down. At the same time, the balance of this account (principal and interest adjustment) should be transferred to this account (impaired), debited to this account (impaired) and credited to this account (principal and interest adjustment).

on the balance sheet date, the interest income should be calculated and determined according to the amortized cost of the loan and the actual interest rate, and the account of "loan loss provision" should be debited and the account of "interest income" should be credited. At the same time, the interest receivable amount calculated and determined according to the contract principal and contract interest rate will be registered off-balance-sheet.

when recovering impaired loans, the subjects such as "deposits absorbed" and "funds deposited in the central bank" should be debited according to the actual amount received, and the subjects of "loan loss reserve" should be debited according to the related loan loss reserve balance, and the subjects of "asset impairment loss" should be credited according to the related loan balance.

for loans that can't be recovered, they will be written off as bad debts after being reported and approved according to the management authority, and the account of "loan loss provision" will be debited and credited to this account (impaired). According to the management authority, after approval, write off the off-balance-sheet receivable interest and reduce the amount of off-balance-sheet "receivable interest" subjects.

if the loan that has been confirmed and resold is recovered later, the account (impaired) shall be debited and credited to the account of "loan loss reserve" according to the balance of the impaired loan that was originally resold. Debit "deposits absorbed" and "funds deposited in the central bank" according to the actual amount received, credit this account (impaired) according to the balance of impaired loans originally written off, and credit "asset impairment loss" according to the difference.

iv. The debit balance at the end of this course reflects the amortized cost of the enterprise that has issued loans that have not been recovered according to regulations.

the definition of loan: a way to use credit funds. On the condition of repayment, certain interest shall be paid according to the borrowed quantity and time. A loan is a way to borrow money from a bank with your property as collateral when there is a problem with funds.

Baidu encyclopedia: bank loans