{"id":77548,"date":"2025-09-01T11:19:12","date_gmt":"2025-09-01T10:19:12","guid":{"rendered":"https:\/\/invoicefly.com\/?p=77548"},"modified":"2026-02-13T11:10:16","modified_gmt":"2026-02-13T10:10:16","slug":"asientos-contables","status":"publish","type":"post","link":"https:\/\/invoicefly.com\/es\/academy\/journal-entries\/","title":{"rendered":"C\u00f3mo gestionar asientos de pago de pr\u00e9stamos"},"content":{"rendered":"\t\t
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Recording loans properly is a crucial part of small business accounting. Each payment involves both principal and interest, which means your records must reflect the true financial impact on your books. Understanding how to manage loan payment journal entries ensures accuracy in your balance sheet, income statement, and cash flow.<\/p>\n\n

In this guide, we’ll walk through step-by-step examples of journal entries for loans, including amortized, unamortized, and periodic payments, so you can confidently keep your books in order.<\/p>\n\n

\"Accountant\n
Example of an interest expense loan journal entry in small business accounting.<\/figcaption>\n<\/figure>\n\n

How to record loans and loan payment journal entries<\/strong><\/h2>\n\n

Managing journal entries for loans requires a systematic approach that follows Generally Accepted Accounting Principles (GAAP<\/a>). According to the IRS<\/a>, proper loan documentation and recording are essential for tax compliance and audit purposes. Every loan transaction affects multiple accounts in your general ledger, and understanding the double entry system is essential for accurate record-keeping.<\/p>\n\n

Before diving into specific examples, it’s important to understand that journal entry accounting<\/a> forms the foundation of your business’s financial records. Each entry must balance, with total debits equaling total credits.<\/p>\n\n

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\"Download<\/figure>\n\n

Step 1: Record the initial loan<\/strong><\/h3>\n\n

When your business receives a loan, you’re essentially exchanging a promise to repay (liability) for immediate access to cash (asset). This transaction requires careful recording to establish the loan liability correctly.<\/p>\n\n

Initial Loan Recording Example ($50,000 bank loan):<\/strong><\/p>\n\n

\n\n\n\n\n\n\n
Account<\/strong><\/td>\nDebit<\/strong><\/td>\nCredit<\/strong><\/td>\nExplanation<\/strong><\/td>\n<\/tr>\n
Cash<\/td>\n$50,000<\/td>\n\u00a0<\/td>\nAsset increases – business has more money available<\/td>\n<\/tr>\n
Notes Payable<\/td>\n\u00a0<\/td>\n$50,000<\/td>\nLiability increases – business owes this amount to lender<\/td>\n<\/tr>\n
Totals<\/strong><\/td>\n$50,000<\/strong><\/td>\n$50,000<\/strong><\/td>\nEntry balances<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n

Visual guide to how different loan types are classified on the balance sheet and what financial ratios they affect<\/em><\/p>\n\n