bank loan interest 要先入埋Balance sheet嗎??10點

問bank借了$10000- 利息共$2400- (即每月$100利息) 分24期
你入數方式是正確
Dr Cash $10,000
Cr. bal sheet item - bank loan $10,000.
每月還款時, 入數方式應如下:
Dr Bank Loan (本金) $200
Dr Loan int $100
Cr Cash (本金 + 利息) $200 + 100 = $300
你情形是不請auditor做 adjust, 如你已供完這筆借款, 可從 bank loan 的帳戶抽取多入的金額, 再轉到 loan interest 帳戶
即: Dr P & L item - loan interest expenses $2,400 Cr Bal sheet item - bank loan
第一條問題: .... loan interest.... 駛唔駛book定數先?
如果此筆借款已本年的財政年度 (例如: 1/4/2007 - 31/3/2008)完全消還, 你不須將loan interest 預提入bal sheet
如情況是相反的, 你須計算撥入下年度的金額多少 (即未清還的loan interest 多少),憑證如下
For example
up to 31/3/2008, you still have 4 instalment unpaid and each intsalment is $200 for principle and $100 for loan interest.
i.e. loan unpaid - principle $200 x 4 instal = $800 and interest $100 x 4 instal = $400, i.e. $1,200 in total
date: 31/3/2008
DR Balance sheet - Loan int suspense $400
CR Balance sheet - Bank loan (loan interest) $400
provision for loan int from 1/4/2008 to xxxxxxxxxx (completed date)
repay loan at 1/4/2008
Dr Balance sheet - Bank Loan (principle + loan interest) $300
Cr Cash ( principle + loan interest) $300
Dr P & L - loan int expenses $100
Cr Balance sheet - loan int supsense $100

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Dr cash at bank $10,000
Cr Short-term loan: HSBC Bank $10,000
1. no need to record the loan interest at the initial stage.
2. When you repay the loan, you should record the loan interest that incurred in the current month.

e.g. DR Short-term loan: HSBC Bank $417
DR Bank loan interest $100
CR Cash at bank $517

1.Loan interest won't be shown in balance sheet, and these should only be
shown in PROFIT AND LOSS ACCOUNT as a expense, you forgot to record a expense, therefore you have overstated your PROFIT or understate the LOSS.
2.For adjustment:
Dr. Profit and loss
Cr. Bank
3.No comment