The use of loans to assets has become a financial strategy important for many businesses. This article Accnet will provide a comprehensive look at “assets from loans”, from the concept, the characteristics, to the way accounting details. At the same time, Accnet will analyze the benefits, risks, and solutions optimized to help your business effectively manage type this exceptional property.
1. Definitions of assets from loan funds
Assets from loan funds are the assets are investment business/shopping thanks to funding from short-term loans/long term. These assets can include fixed assets, real estate investing, the long-term investments. These assets usually have great value, bring economic benefits in the long term.
This property is divided into two main groups:
- Fixed assets: includes fixed assets tangible (machinery, factories), fixed assets, intangible (rights management software).
- Assets long-term investments: includes investments in real estate or other companies with the aim of profitability long-term.
2. Accounting of assets from loan funds
The accounting of this property requires full recognition of transactions from the moment of receiving loans, purchase of assets, payment, noted the interest on the loan until the complete loan. Below are the detailed steps each stage:
2.1. Get loan to form fixed assets
When businesses get loans from banks or financial institutions to use on the acquisition/construction of fixed assets.
- Debt TK 111/112: Cash or bank deposits.
- Have TK 3411: long-term Loans.
For example: Business loans 2 billion VND from the bank to buy machinery.
- Debt TK 112: 2,000,000,000 VND.
- Have TK 3411: 2,000,000,000 VND.
2.2. Purchase of fixed assets loans
Assets from loan funds can be tangible assets (machinery, factories) or intangible (software, copyright). Recorded value of assets including shopping expenses, other costs related.
- Debt TK 211: fixed Assets tangible.
- Debt TK 133: VAT deductible (if any).
- Have TK 331: pay the seller (or TK 112 if immediate payment).
For example: Business buy machine price 1,800 million VND (no VAT 10%), the total value of pay is 1,980 million VND.
- Debt TK 211: 1,800,000,000 VND.
- Debt TK 133: 180,000,000 USD.
- Have TK 331: 1,980,000,000 VND.
2.3. Accounting of assets from loan funds as payment for supplier
After receipt of goods, businesses use loans to pay for the supplier.
- Debt TK 331: pay the seller.
- Have TK 112: bank deposits.
For example, the Business paid the entire amount 1,980 million VND for supplier loans.
- Debt TK 331: 1,980,000,000 VND.
- Have TK 112: 1,980,000,000 VND.
2.4. Recorded interest on the loan during the loan use
- a) If interest is capitalized (in the phase of construction investment)
Interest is capitalized as fixed assets, unfinished, not yet put into use.
- Debt TK 241: construction in progress.
- Have TK 112: bank deposits (or TK 335 if unpaid).
For example: During the construction phase of the factory, the entrepreneur pays interest on the loan of 50 million VND, is capitalized.
- Debt TK 241: 50,000,000 VNĐ.
- Have TK 112: 50,000,000 VNĐ.
- b) If interest on the loan recorded in financial expenses (after the property has been completed)
After fixed assets, finished, interest on loans is recorded in finance costs.
- Debt TK 635: financial Costs.
- Have TK 112: bank deposits (or TK 335 if unpaid).
For example: Business pay interest on the loan of 30 million VND, recorded in finance costs.
- Debt TK 635: 30,000,000 VND.
- Have TK 112: 30,000,000 VND.
2.5. Accounting of assets from loan funds when recorded depreciation of fixed assets
After the fixed asset is put into use, to conduct business depreciation.
- Debt TK 154/627/641/642: production Costs business (depending on the intended use of the property).
- Have TK 214: the wear and tear of fixed assets.
For example, machinery is put to use with the rate of depreciation is 10 million VND.
- Debt TK 627: 10,000,000 VNĐ.
- Have TK 214: 10,000,000 VNĐ.
2.6. Accounting of assets from loan funds when payment of the loan principal
When the business repay the original loan bank, make a recording of reducing balance of the loan account.
- Debt TK 3411: long-term Loans.
- Have TK 112: bank deposits.
For example: Business pay 500 million principal amount of loans the bank.
- Debt TK 3411: 500,000,000 VND.
- Have TK 112: 500,000,000 VND.
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3. Benefits and risks of property is formed from borrowed funds
3.1. Benefits
- Businesses can use borrowed funds to invest in property value without waiting for capital accumulation.
- Capital loans to help businesses involved in large projects, taking advantage of opportunities in the market.
- If the property brings higher profit interest on the loan, the business can increase the net asset value.
3.2. Risks
- Interest expense can increase the financial pressure, especially when the property does not bring the expected profit.
- Teen plan cash flow clarity can make businesses lose the ability to repay the loan.
- Not the repayment of a debt can affect a credit score, ability to borrow funds in the future.
According to a report in the year 2024, 60% of small and medium enterprises in Vietnam, the use of loans to formation of fixed assets. However, 30% of which have difficulty in paying the debt, which led to a decrease in the prestigious financial ability to borrow capital to the next.
4. The optimal solution to manage assets from loan funds
Business problems often encountered when managing assets, which is formed from loans:
- Some businesses do not properly apply rules of capitalization of interest on loans, financial reports are not correct.
- Many businesses do not plan cash flow details, leading to pressure in the repayment of interest on loans.
- Many businesses still use manual methods or Excel spreadsheet to manage the property, which leads to errors in tracking and status updates of the property.
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- Track the status of assets, cash flow, loan repayment, transaction history.
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