1. Please ask your predecessors what accounting subjects the monthly bank loan should belong to?

bank loans should be included in short-term loans/long-term loans.

The accounting entry is:

Debit: bank deposit

Loan: short-term (long-term) loan-bank loan

accounting net prompts: judge whether it is a short-term loan or a long-term loan according to the length of the loan period; All loans within three years can be classified as short-term loans, and those with more than three years can be counted as long-term loans.

II. What accounting subjects does the loan belong to

The accounting principles for loans and receivables are basically the same as those from holding to maturity. Specifically: \1. Loans issued by financial enterprises according to current market conditions shall be initially confirmed based on the sum of the principal and related transaction costs. The receivable creditor's rights formed by the general enterprise selling goods or providing services to the outside world should usually be based on the contract or agreement price receivable from the buyer as the initial confirmation amount. \2. The interest income recognized during the loan holding period shall be calculated according to the actual interest rate. The effective interest rate shall be determined when the loan is obtained, and shall remain unchanged during the existence of the loans overdue or in a shorter period of use. If the difference between the actual interest rate and the contract interest rate is small, the interest income can also be calculated according to the contract interest rate. \3. When an enterprise recovers or disposes of loans and receivables, the difference between the obtained price and the book value of the loans and receivables shall be included in the current profits and losses. \ Accounting entries \ Setting account \ Loan-principal \ loan-interest adjustment \ loan loss provision \ loan-impaired loan \(1) Loan issued by enterprises: loan-principal \ loan: deposit absorption \ loan-interest adjustment (the difference may be in the borrower). Loan-interest adjustment (the difference may be on the debit side) \ Loan: interest income (determined according to the amortized cost of the loan and the actual interest rate) \(3) Withdrawal of loan: absorption of deposits, etc. \ Loan: principal \ interest receivable \ interest income \ (2) Impaired loan \(1) Impaired loan: Asset impairment loss at the same time: Debit. (2) Interest income debit: loan loss reserve (interest income calculated according to the loan amortized cost and the actual interest rate) \ Loan: interest income \ At the same time, the interest receivable amount determined according to the contract principal and interest rate will be registered off-balance-sheet \(3) Loan debit: deposit absorption \ loan loss reserve \ loan: loan-impaired \ asset impairment loss (difference) \ (. (IV) Loans that have been confirmed and resold and then recovered: loans-impaired at the same time: loans: deposits, etc. \ Loans: loans-impaired \ asset impairment losses (balance)

III. What accounting subjects does the loan belong to

Loans belong to asset shock;

loans belong to the special subjects of financial enterprises such as banks, and belong to asset subjects for financial enterprises that play the role of "gold" and "smile". Financial enterprises such as non-banks can set the principle of accounting and handling, which is basically the same as holding to maturity.

tools

1. loans granted by financial enterprises according to current market conditions should be initially recognized as the sum of the principal of the loans granted and the related transaction costs. For the creditor's rights receivable formed by the general enterprises selling goods or providing services, the usual contract or agreement price is regarded as the initial

2. The actual interest rate is calculated according to the actual interest rate confirmed during the loan holding period. The actual interest rate should remain unchanged during the withdrawal period or in a shorter period of use. The difference between the actual interest rate and the contract interest rate is small.

when receivables are collected, the difference between the book value of receivables and the book value of receivables should be included in the current profit and loss. The loan with account entry setting-local reserve loan-has been impaired.

4. which subject does the paid payment belong to?

if it is in arrears in the previous period, this payment debit: accounts payable loan: bank deposit; if it is not in arrears in the previous period, this purchase debit: taxes payable for raw materials/inventory goods-value-added tax payable (input tax) loan: bank deposit

Extended information: materials and commodities purchased by the company are checked and put into storage, but the payment has not been paid, according to the relevant documents (invoice bill, actual price or provisional estimated value recorded on invoices accompanying goods). Debit "raw materials", "goods in stock", "taxes payable-VAT payable (input tax)" and credit "accounts payable". The payable but unpaid amount incurred by the enterprise in accepting the services provided by the supplier shall be debited to the relevant cost and expense accounts such as "manufacturing expenses" and "management expenses" and credited to the "accounts payable" account according to the invoice bill of the supplier. When an enterprise pays accounts payable, it debits the account payable and credits the account bank deposit. When an enterprise draws and accepts a commercial bill to offset the purchase price, it debits the account payable and credits the account payable. When an enterprise's accounts payable can't be paid due to the change of the other unit, it can be regarded as an extra income other than the business operation of the enterprise after being approved by the relevant department, and the account payable can be debited to the account payable and credited to the account non-operating income. Before the reconciliation, the accountant of the financial department should make a preliminary review of the reconciliation information provided by the supplier, and the reconciliation information that does not meet the requirements should be supplemented and improved by the supplier. First, check the reconciliation procedures, whether they have been signed and approved by the authorized person, and then check the following contents:

1. For the reconciliation information that only provides the balance without detailed accounts, reconciliation will not be performed. The supplier must provide all account information since the last reconciliation; If reconciliation has never been done before, all the account information since the two sides started business dealings must be provided. If the other party sends a letter requesting to check the book balance due to the audit of financial accounts, it should also be handled in accordance with the above principles.

2. if the supplier directly provides reconciliation information based on the transaction data of its sales department instead of the accounts of the financial department, reconciliation will not be conducted. The accounts checked by both parties should mainly be financial accounts, and the accounts of the supplier's sales department may be inconsistent with those of its financial department, and there is a problem with the reconciliation base, which will bring unnecessary trouble to the future liquidation of both parties, because the final liquidation will be subject to the financial accounts of both parties.

3. For suppliers who have not done business for many years, even if they are signed and approved by the enterprise's authorized person, the supplier's reconciliation data must be stamped with the supplier's official seal (or special financial seal) or provide a letter of introduction stamped with the official seal, otherwise the reconciliation will not be conducted.

4. For suppliers with complete reconciliation procedures and account information, they should reconcile in time and issue a statement.

5. Some suppliers belong to small enterprises or individual industrial and commercial households, and their accounting data are not complete, so they are likely to miss the accounting data of previous years, and should be dealt with according to the situation: (1) If the two parties continue to cooperate in the future, they should issue a "statement with reservations" on the existing information, at least for the years with complete accounts, which will not cause problems left over from history. A statement with reservations refers to adding an explanation paragraph to the statement, stating that the reconciliation between the two parties is only based on the account information since a certain month due to the incomplete accounts provided by the supplier. The accounts of the previous year have not been checked, and a statement is issued based on a certain balance for the time being. The purchasing enterprise reserves the right to further adjust the accounts according to the evidence. (2) If the supplier's account is incomplete and the balance between the two parties does not match, then the supplier will usually agree to issue a statement based on the smaller balance of both parties temporarily. If the balance of the purchasing enterprise is small, there is no need to adjust the book balance of accounts payable. If the supplier's balance is small, the purchasing enterprise will lower the book balance of accounts payable and confirm the income (debt restructuring) by the statement. At this time, the supplier must sign the statement and affix the official seal at the same time.

6. If the invoice is lost and cannot be confirmed as the responsibility of the purchasing enterprise, the purchasing enterprise cannot confirm the debt on the statement, and should ask the supplier to reduce the creditor's rights.

7. If the financial department of a purchasing enterprise uses manual bookkeeping, the most difficult thing to find is the cross-account error. The other party entered the account, but it was not entered in the book, which is probably the wrong account. However, it is very difficult to check the serial accounts from the manual account, and it is very easy to find the serial accounts in the financial software when using the financial software.