How to credit a bill
Get Commodity or Financialbill of exchangefrom the enterprise debtor. At the same time, the amount of debt obligations on it should be somewhat greater than the resulting debt. This difference is called a discount and represents a compensation for a delay in payment. It is reflected in the other income of the holder.
Form in accounting the off-balance account 008 “Securing payments and obligations received”, on which you will reflect the amount indicated in the bill. In the future, this value will be written off when repaying the debt obligation.
Reflect the receipt of a bill on the credit of account 62 "Settlements with customers and buyers" in correspondence with the account 91.1 "Other income". This takes into account the amount of receivables of the drawer and the discount. Compensation for deferment can also be attributed to the account 98 "Deferred Income".
Keep records of calculations on interest-bearing financial bills of exchange, by analogy with loans and loans issued.This rule is specified in paragraphs PBU 19/02, which describes the operations with securities. Based on this document, the received bills of exchange should be attributed to the financial investments of the enterprise. In this regard, the payee credits in accounting this type of bill in value, which is equal to the actual costs of its acquisition.
Pay in interestbill of exchangeon the credit of account 76 "Calculations with different debtors" and the debit of account 58 "Financial investments" at face value. After repayment of the debt, the amount received from the drawer must be attributed to the income on the account 91.1, and the cost of the bill to reflect on the expenses on the account 91.2 "Other expenses". As a result, the financial result of the transaction should be formed, equal to the discount.
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