When an employee borrows money from the company, instead of reporting the debt, he or she repays the

If you don't go through the company's normal security procedures, you can make a blank slip, when you lend it out, is it through the company? If it passes, you take other receivables, and when he returns, you borrow cash to borrow other receivables.

How are you before the cash must be less,

When borrowing: borrowing: other receivables - ** employees.

Credit: cash on hand.

When repaying in cash:

Borrow: cash on hand.

Credit: Other Receivables - **Employees.

There will be no problem with a white slip, you just need to have his signature.

The normal process is to fill in the loan form according to the company's regulations, and borrow money after being signed by the leader, and issue a receipt for the other party to recover the loan. Just follow your company's normal procedures. In the case of white slips, it is generally not recorded in the accounts, but the accounts are recorded separately.

When borrowing: borrowing: other receivables - an employee.

Credit: Cash. When repaying in cash:

Borrow: Cash. Credit: Other receivables – an employee.

As long as there is a signature of the boss, there is no problem, and it is recommended to clean up the white slip regularly to urge employees to repay.

When borrowing: borrowing: other receivables - ** person.

Credit: cash on hand.

At the time of repayment: borrow: cash in hand.

Credit: Other receivables *** person.

When borrowing Borrow: Other Receivables - **Credit: Cash Repayment Borrow: Cash Credit: Other Receivables - **

Employee borrowing money must be recorded according to the IOU, which cannot be returned as an attachment to the voucher. If he is reimbursing expenses to offset the arrears, the accountant will accept it, and give him a receipt, indicating how many copies of the reimbursement documents will be made in the future, how much the amount is, and the reserve fund. If he does not spend the money, when he returns the money, the cashier will issue him a receipt and borrow:

Cash, credit: reserve - a certain bank The "Accounting Basic Specification" stipulates that the employee's public loan voucher must be attached to the accounting voucher.

When the loan is recovered, a separate receipt shall be issued or a copy of the loan shall be returned, and the original loan receipt shall not be returned.

Extended Materials. 1.Article 14: Where a plaintiff initiates a private lending lawsuit on the basis of proof of creditor's rights such as IOUs, receipts, and IOUs, and the defendant raises a defense or counterclaim on the basis of the underlying legal relationship, and provides evidence to prove that the creditor's rights dispute was not caused by private lending, the people's court shall try it in accordance with the basic legal relationship on the basis of the ascertained facts of the case.

The provisions of the preceding paragraph do not apply to creditor's rights and debts agreements reached by the parties through mediation, conciliation or liquidation.

2.Article 15: Where a plaintiff initiates a private lending lawsuit solely on the basis of IOUs, receipts, IOUs, and other proof of creditor's rights, and the defendant argues that the loan has already been repaid, the defendant shall provide evidence to prove its claim. After the defendant provides relevant evidence to prove its claim, the plaintiff should still bear the burden of proof for the existence of the loan relationship.

Where the defendant argues that the lending has not actually occurred and can make a reasonable explanation, the people's court shall make a comprehensive judgment to verify whether the lending fact has occurred in consideration of facts and factors such as the amount of the loan, the payment of the money, the economic capacity of the parties, the local or inter-party transaction methods, trading habits, changes in the parties' assets, and witness testimony.

3.Article 16: Where the plaintiff initiates a private lending lawsuit solely on the basis of the transfer voucher of a financial institution, and the defendant argues that the transfer is to repay the previous loans or other debts of both parties, the defendant shall provide evidence to prove its claim. After the defendant provides relevant evidence to prove its claim, the plaintiff should still bear the burden of proof for the establishment of the loan relationship.

4.Article 17: On the basis of the second paragraph of article 174 of the "Supreme People's Court's Interpretation on the Application of the Civil Procedure Law of the People's Republic of China", where the plaintiff who bears the burden of proof refuses to appear in court without a legitimate reason, and upon review of the available evidence cannot confirm the main facts of the case, such as the lending act, the amount of the loan, and the method of payment, the people's court will not confirm the facts asserted by the plaintiff.

Employee borrowings incurred within an enterprise are generally accounted for through the "Other Receivables" account. The following is the content of the employee loan accounting processing compiled by the deep space network, let's learn about it together.

How to account for employee loans?

Employee borrowings can be accounted for through the "Other Receivables" account, and the following entries are made when borrowing:

Debit: Other receivables - xx employees.

Credit: cash in hand, bank deposits, etc.

When employees are reimbursed and repaid, the accounting entries are as follows:

Borrow: cash on hand.

Management fees. Credit: Other receivables - xx employees.

Other receivables refer to all kinds of receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, dividends receivable and interest receivable.

Other receivables belong to the liability account, which is used to account for various receivables and provisional payments other than the business activities of the enterprise except for deposited margins, loans, resale of financial assets, dividends receivable, interest receivables, notes receivable, accounts receivable, prepaid accounts, savings receivable of policyholders, recoveries receivable, accounts receivable reinsurance, reserve of unexpired liabilities receivable for reinsurance, long-term receivables and other business activities.

Other receivables and provisional payments incurred by the enterprise can be debited to this account and credited to the relevant account; When collecting or reselling various funds, accounts such as "cash on hand" and "bank deposits" can be debited and credited to this account.

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities, mainly including company expenses, employee education expenses, technical and technical transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, business entertainment expenses, unemployment insurance premiums, board dues, financial report audit fees, start-up expenses incurred during the preparation period, etc.

Administrative expenses belong to the category of profit and loss, which is a period expense, which is included in the loss or profit of the current period in the current period. Through the "Management Expenses" account, you can account for the occurrence and carry-over of management expenses. The various administrative expenses incurred by the debit registration enterprise shall be transferred to the "current year's profit" account at the end of the credit registration period, and there should be no balance in the account after the transfer.

Other receivables refer to the accounts receivable and provisional payments of the enterprise in addition to notes receivable, accounts receivable, prepaid accounts, dividends receivable and interest receivable.

Including all kinds of compensation and fines receivable, rent receivable for rental packaging, various advances that should be collected from employees, etc.

It is common for employees to borrow money from the company, so how to deal with this business process in the easy shopkeeper management software? In general, there are two ways to deal with it: the first way to deal with it is to record accounts receivable, which is similar to (borrowing from other companies); The second way to deal with it is to credit other accounts receivable; The specific method to use can be selected according to the actual needs of the company.

The detailed steps for the second treatment are as follows:

Step 1: Establish secondary ledger accounts. [Basic Information] - [Accounting Subject] - [Assets] - [Other Assets], under other assets, establish a secondary account, such as: Zhang San Loan.

Step 2: Zhang San borrowed 2,000 yuan in cash from the company, opened [Financial Business] - [Accounting Voucher], and the accounting process is as follows:

Debit: Zhang San borrowed 2000

Credit: Cash 2000

The accounting entries for the company's borrowing from individuals are: Borrow: Bank Deposit Credit:

Other payables - when to be returned: Borrow: Other payables - Credit:

Bank Deposits 2. Other payables refer to the payables and temporary receivables incurred by enterprises outside the commodity trading business. It refers to the amount payable or temporarily received from other units or individuals other than bills payable, accounts payable, wages payable, profits payable, etc. It mainly accounts for the amount payable and temporarily received by the enterprise from other units or individuals, such as the rent payable for renting fixed assets and packaging, the deposit deposit, the amount payable and temporarily received from the subordinate unit or individual, and the deposit deposit for the decoration of the owner and property management household within the jurisdiction; The overall retirement pension payable to employees, as well as the amount receivable for temporary payment to superior units and subordinate units.

When borrowing correctly, debit: other receivables - employee a credit: cash on hand.

Repayment Notes, Debit: Cash on Hand Credit: Other Receivables - Employee A

1. When borrowing:

Borrow: Bank deposit.

Credit: Other Payables Short-term borrowings.

2. When the interest is accrued on a regular basis.

Borrow: Finance Expenses.

Credit: Interest payable.

3. When paying interest:

Debit: Interest payable.

Credit: Bank deposits.

Tax Payable – Sales tax payable (withheld and remitted).

Individual income tax is payable.

4. When paying taxes:

Debit: Tax Payable - Business Tax Payable (Withholding and Remitting).

Individual income tax is payable.

Credit: Bank deposits.

5. When the principal is returned.

Borrow: Other payables Short-term borrowings.

Credit: Bank deposits.

If the borrower fails to repay the loan within the agreed time limit, it shall pay overdue interest in accordance with the agreement or the relevant provisions of the state.

When an enterprise repays the principal of a long-term loan, it shall debit the account of "Long-term Loan - Principal" and credit the account of "Bank Deposit" according to the amount repaid; The Interest Payable account is debited and the Bank Deposits account is credited with the interest repaid. For example, enterprise A borrowed 4,000,000 yuan from the bank on November 30, 206, with a loan term of 3 years and an annual interest rate of one-time repayment of principal and interest at maturity, excluding compound interest). The borrowed amount has been deposited in the bank. Enterprise A accrued interest on long-term borrowings on December 31, 206.

On November 30, 209, Company A repaid the principal and interest of the bank loan. The relevant accounting entries of enterprise A are as follows:

Borrow: financial expenses 28000, long-term borrowing: principal 4000000, accrued interest 980000, credit: bank deposit 5008000

In this example, the interest that has been accrued from November 30, 206 to October 31, 209 is 980,000 yuan, which should be debited to the account of "long-term borrowing, accrued interest", the interest that should be accrued in November 209 is 28,000 yuan, and the account of "financial expenses" should be debited, the principal of long-term loan is 4,000,000 yuan, and the account of "principal of long-term loan" should be debited, and the principal and interest of long-term loan actually paid are 5,008,000 yuan, and the account of "bank deposit" should be credited.

That's right. When borrowing, debit: other receivables - employee a credit: cash on hand.

Repayment Notes, Debit: Cash on Hand Credit: Other Receivables - Employee A