Accounting for borrowings and their repayment
From the subscription of the loan to the various repayments and accrued interest, how to account for all payments related to a loan? The different accounts to be used are accounts 164, 661, 1688 and 616 for insurance purposes. A loan is a thing or sum of money received as a loan. In accordance with article 941-16 of the 2014 General Chart of Accounts (PCG), it is credited to account 16 "Borrowings and similar debts"...

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