Small loan accounting is very simple, just ordinary accounting statements. Loans are reflected in short-term loans, and interest is reflected in main business income. Others are the same as other enterprises.

Attention should be paid to the following issues: interest must be collected legally, four "high-voltage lines" should not be touched, and non-performing loan reserves should be withdrawn at the end of the year.

Small loan companies only operate one kind of assets: currency; Only loans can be issued, but deposits cannot be absorbed. Accounting is much simpler than other industries.

So when issuing loans, borrow: loans-* * unit loans: bank deposits (because this company can't absorb deposits like banks),

When interest is accrued, debit: interest receivable loan: main business income-interest income.

When receiving interest, borrow: bank deposit loan: interest receivable.