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Този сайт използва т.нар. бисквитки (Cookies), съгласно разпоредбите на Регламент (ЕС) 2016/679 на Европейския парламент и на Съвета, за да Ви осигури най-функционалното посещение на нашия сайт. "Бисквитките" ни помагат да подобряваме съдържанието на сайта, като Ви даваме персонализирано и много по-бързо онлайн изживяване. Те се използват само от нашия сайт и нашите доверени партньори. Кликнете ТУК за подробности относно правилата за "бисквитките". Съгласен съм
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  • Счетоводни записвания за осчетоводяване на предоставен към собственик на ООД заем

    д-р Кирил Башикаров Отговор, предоставен от
    д-р Кирил Башикаров
    Експерт
    Въпрос:
    ➤ Дружество ООД, регистрирано по ДДС, предоставя заем в размер на 35000 лева на физическо лице - собственик в дружеството - с договор за заем и лихва в размер на 5%, срок на връщане на заема 2026 година на една вноска: главница плюс лихва. Какви счетоводни записванията трябва да бъдат взети за осчетоводяване на кредита и лихвата при отпускане и връщане на заема?

    Отговор: За извършените операции, примерните счетоводни записвания са:

    1. За предоставения заем на собственика:

    Дебит с/ка Разчети със собствениците   - с размера на главницата
    ан. с/ка предоставен заем, срок, лихва
              Кредит с/ка Разплащателна сметка – с размера на главницата
     
    2. За текущото начисляване на лихвата:

    Ако приемем, че посоченият лихвен процент е годишен, годишната лихва следва да бъде изчислена:
    35 000 лв. * 5% = 1 750 лв.
    За изчислението на полагащата се част от лихвата за 2024 г., следва да отчетете периода от момента на отпускане на кредита до 31 декември, в зависимост от конкретните условия в договора за кредит.
     
    Важно: Лихвата следва да се начислява през всеки отчетен период по време на срока на договора, а не еднократно на падежа.
    Счетоводната статия е:
    Дебит с/ка Разчети по лихви  
    ан. с/ка предоставен заем, срок, лихва
               Кредит с/ка Приходи от лихви        
     
    3. За погасяване на заема и натрупаната лихва на падежа:

    Дебит с/ка Разплащателна сметка              -               с общия размер главница плюс натрупана лихва
               Кредит с/ка Разчети със собствениците  -       с размера на главницата
               Кредит с/ка Разчети по лихви                   -      с натрупаната лихва
     
    Допълнително обръщаме внимание, че съгласно чл. 50, ал. 1 от Закона за данъците върху доходите на физическите лица (ЗДДФЛ) местните физически лица следва да декларират в подадената от тях годишна декларация получените парични заеми, в т.ч. непогасената част от получените парични заеми през данъчната година, ако размерът им общо надхвърля 10000 лв.

    БЕЗПЛАТНО приложение portalschetovodstvo.bg

    Счетоводство и данъци: 17 експертни становища

    Бъдете в крак с всички решения, предложени от специалистите.
    Абонирайте се сега в бюлетина на PortalSchetovodstvo.bg и получете специалния PDF "Счетоводство и данъци: 17 експертни становища"!

    Да, искам информация за продуктите на РС Издателство и Бизнес консултации. Приемам личните ми данни да бъдат обработвани съгласно Регламент ЕС 2016/679

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    Май
    Януари
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    Май
    Юни
    Юли
    Август
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    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
    1967
    1968
    1969
    1970
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    1972
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    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
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