{"id":12631,"date":"2024-10-24T10:00:49","date_gmt":"2024-10-24T07:00:49","guid":{"rendered":"http:\/\/support.simplbooks.ee\/?post_type=ht_kb&p=12631"},"modified":"2025-06-17T14:41:08","modified_gmt":"2025-06-17T11:41:08","slug":"frequently-used-accounting-transactions","status":"publish","type":"ht_kb","link":"https:\/\/support.simplbooks.ee\/en\/kasutusjuhendid\/frequently-used-accounting-transactions\/","title":{"rendered":"Frequently used accounting transactions"},"content":{"rendered":"

Most accounting transactions are made on the basis of automatically entered transactions (invoices, payments, proceeds, payroll operations, depreciation of fixed assets). In this guide, you will find examples of how to create transactions that cannot be entered through other documents and will therefore be created by yourself.<\/strong><\/p>\n

To create an entry, go to: Accounting -> Operations-> <\/strong>New Transaction<\/a><\/strong><\/span><\/span>Read here how to add an entry<\/span><\/span><\/span><\/span>\n

\n
<\/span>1. Recognition of share capital<\/strong><\/div>
\n

Capital contribution to the bank account<\/strong>
\nDebit: 102x Bank account
\nCredit: 3100 Nominal value of share capital<\/p>\n

Previously, it was possible to establish a private limited company without making a contribution (until January 31, 2023). For a private limited company established without a contribution, there were 2 options for accounting:<\/strong><\/em><\/p>\n

a) Private limited company established without capital contribution (no deadline for the contribution is specified)
\n<\/strong>Debit: 3101 Unpaid share capital<\/em>
\nCredit: 3100 Nominal value of share capital<\/em><\/p>\n

The following transaction shall be added with the payment date of the share capital:<\/strong><\/em>
\nDebit: 102x Bank account<\/em>
\nCredit: 3101 Unpaid share capital<\/em><\/p>\n

b) a private limited company founded without a contribution to the share capital, the payment deadline is fixed<\/strong><\/em>
\nDebit: 1330 Receivables from the owners<\/em>
\nCredit: 3100 Nominal value of share capital<\/em><\/p>\n

The following transaction shall be added with the payment date of the share capital:<\/strong><\/em>
\nDebit: 102x Bank account<\/em>
\nCredit: 1330 Receivables from the owners
\n<\/em><\/div><\/div>\n

<\/span>2. Bank service fees<\/strong><\/div>
\n

Debit: 5350 Banking services
\nCredit: 102x Bank account
\n<\/div><\/div>\n

<\/span>3. The money is transferred from the bank account to the cashier\u2019s account<\/strong><\/div>
\n

Debit: 1010 Cash registry
\nCredit: 102x Bank account
\n<\/div><\/div>\n

<\/span>4. The money is transferred from the cashier\u2019s account to a bank account<\/strong><\/div>
\n

Debit: 102x Bank account
\nCredit: 1010 Cash registry
\n<\/div><\/div>\n

<\/span>5. Settlements with the reporting person <\/strong><\/div>
\n

As of April 2021, there are expenditure reports in the program, and we recommend that you prefer them when entering checks from the reporting person.<\/em><\/span><\/p>\n

 An advance payment will be made to the reporting person <\/span><\/strong><\/p>\n

a) Money from a bank account or cashier\u2019s account<\/strong>
\nDebit: 1405\u00a0Receivables from the reporting person
\nCredit: 10xx Bank account or cash registry<\/p>\n

NB! Expenditures (checks) made by the reporting person are entered as purchase invoices and recorded as paid with the \u201eReporting Person\u201c account (add under Settings -> Accounts and cash).<\/p>\n

b) A separate entry shall be made to offset the advance payment on expenditure received and the transaction on expenditure incurred:<\/strong>
\nDebit: 2690 Other accruals
\nCredit: 1405\u00a0Receivables from the reporting person<\/p>\n

c) In case the amount received as an advance exceeded the actual amount of the expenditures <\/strong>and the reporting person reimburses the amount, an entry shall be made:
\nDebit: 102x Bank account or cash registry
\nCredit: 1405\u00a0Receivables from the reporting person<\/p>\n

 Post compensation of expenses <\/span><\/strong>
\na)<\/strong> checks\/invoices are entered under purchase invoices as usual and recorded as paid with the \u201eReporting Person\u201c account. As a result of the payment, the debt to the reporting person is recorded in the general ledger.<\/p>\n

b) the debt is paid to the reporting person<\/strong>
\nDebit: 10xx Bank account or cash registry
\nCredit: 2680\u00a0Debt to the reporting person<\/p>\n

If desired, separate accounts can be created for the reporting person or existing ones can be renamed. When creating new ones, it must be made sure that they are reflected in the correct lines of the balance sheet.
\n<\/em><\/div><\/div>\n

<\/span>6. Value-added tax (VAT)<\/strong><\/div>
\n

Whether VAT is due or prepaid can be seen in the VAT report (in Accounting menu). Under this report, you can save the closing entry of the VAT account period, which transfers the amount due or overpaid sum to account 2510 VAT summary account<\/strong>. If VAT is due, the amount is in credit. If there is an advance payment, the amount is in debit.<\/p>\n

a) VAT is due:<\/strong><\/p>\n

Entry when transferring VAT from the bank to the EMTA prepayment account:<\/strong>
\nDebit: 1520\u00a0Prepayment account for taxes
\nCredit: 102x Bank account<\/p>\n

Settlement of VAT liability with a prepayment account<\/strong> (follow the date of the transaction from the statement of EMTA operations, usually on the 20th):
\nDebit: 2510 VAT summary account
\nCredit: 1520 Prepayment account for taxes<\/p>\n

b) There was a prepayment with regard to VAT<\/strong><\/p>\n

Transferring the amount of VAT prepayment to the tax prepayment account<\/strong> (follow the date of the transaction from the statement of EMTA operations):
\nDebit: 1520 Prepayment account for taxes
\nCredit: 2510 VAT summary account<\/p>\n

c) In case a refund request has been made regarding the amount in the prepayment account, EMTA will transfer this money to the company’s bank account. Make an entry in the company’s account when the money is received:<\/strong>
\nDebit: 10xx Bank account
\nCredit: 1520 Prepayment account for taxes<\/p>\n

d) If there is money in the prepayment account, and you can fully cover the next month’s VAT liability with it (no additional transfer is needed):<\/strong>
\nDebit: 2510 VAT summary account
\nCredit: 1520 Prepayment account for taxes<\/p>\n

e) If there is money in the prepayment account, but it can only partially cover the next month’s VAT liability, then the required amount needs to be transferred to the Tax and Customs Board’s prepayment account:<\/strong>
\nDebit: 1520 Prepayment account for taxes
\nCredit: 10xx Bank account<\/p>\n

After that, a regular entry for closing the tax liability:<\/strong>
\nDebit: 2510 VAT summary account
\nCredit: 1520 Prepayment account for taxes
\n<\/div><\/div>\n

<\/span>7. Dividends<\/strong><\/div>
\n

Dividends are paid based on a decision that triggers an accounting transaction and requires calculating the related income tax.<\/p>\n

Dividends at the standard rate (income tax 22\/78):<\/strong>
\nDebit: 3600 Retained profit\/loss\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0936.00
\nDebit: 6900 Income tax on dividends\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 264.00
\nCredit: 2570 Income tax and fringe benefit income tax\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0264.00
\nCredit: 2650 Dividend arrears\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0936.00<\/p>\n

Transaction for the payment of dividends:<\/strong>
\nDebit: 2650 Dividend arrears\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 936.00
\nCredit: 102x Bank account\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0936.00
\nDividends must be declared in the TSD return of the month following the payment, in Annex 7 and on Form INF1 (to be submitted by the 10th day).<\/p>\n

When transferring the income tax from the bank account to the Estonian Tax and Customs Board (EMTA) prepayment account, the following transaction is made:<\/strong>
\nDebit: 1520 Prepayment account for taxes
\nCredit: 102x Bank account<\/p>\n

To settle the tax liability with the prepayment account <\/strong>(based on the EMTA account statement date), the following transaction is made:<\/strong>
\nDebit: 2570 Income tax and fringe benefit income tax
\nCredit: 1520 Prepayment account for taxes<\/p>\n

The dividend income tax may be paid together with salary taxes and included in the closing transaction under the TSD report by adding a line for income tax.<\/p>\n<\/div><\/div>\n

<\/span>8. Entries Related to Loans Received<\/strong><\/div>
\n

\u25cf<\/span> Account numbers may vary depending on the nature of the loan.<\/em><\/p>\n

a) obtaining a loan, a short-term loan<\/strong>
\nDebit: 102x Bank account
\nCredit: 2110 Short-term loans and notes<\/p>\n

b) loan repayment, short term loan<\/strong>
\nDebit: 2110 Short-term loans and notes
\nDebit: 6410 Interest expenses
\nCredit: 102x Bank account<\/p>\n

c) obtaining a loan, long-term loan<\/strong>
\nDebit: 102x Bank account
\nCredit: 2810 Long-term loans<\/p>\n

d) transfer of the short-term part of a long-term loan<\/strong>
\nDebit: 2810 Long-term loans
\nCredit: 2120 Current portion of long-term debt obligations<\/p>\n

e) loan repayment<\/strong>
\nDebit: 2120 Current portion of long-term debt obligations
\nDebit: 6410 Interest expenses
\nCredit: 102x Bank account
\n<\/div><\/div>\n

<\/span>9. Recording prepaid expenses to the period expenses<\/strong><\/div>
\n

When a service is paid for in advance, it is initially recorded as prepaid expenses and expensed over the service usage period.
\nFor prepaid expenses on the purchase invoice<\/strong>, use the account 1530 Prepaid expenses for future periods.<\/strong>
\nWhen recording to the period expenses, the entry is<\/strong>:
\nDebit: 5xxx expense account
\nCredit: 1530 Prepaid expenses for future periods
\n<\/div><\/div>\n

<\/span>10. State fee expense paid during company establishment<\/strong><\/div>
\n

The prerequisite for recording the expense is the decision in the articles of association that the establishment costs are borne by the company.
\nDebit: 5370 State fees
\nCredit: 2680\u00a0Debt to the reporting person
\n<\/div><\/div>\n

<\/span>11. Reimbursement of state fee paid by the owner during company establishment<\/strong><\/div>
\n

Debit: 2680 Debt to the reporting person
\nCredit: 102x Bank Account
\n<\/div><\/div>\n

<\/span>12. Holiday reserve inventory<\/strong><\/div>
\n

At the end of the year, the unused holidaydays of employees are calculated, and their holiday pay is calculated as if everyone were to be paid on January 1st. This holiday pay, along with all taxes, forms the size of the holiday reserve.
\nFor the first time, the entire holiday reserve is recorded as an expense. In subsequent cases, the reserve adjustment is recorded as either an expense or a reduction of expenses.<\/p>\n

Debit: 5xxx Holiday pay expense
\nDebit: 5610 Social security costs
\nDebit: 5620 Unemployment insurance costs
\nCredit: 2612 Holiday reserve
\n<\/div><\/div>\n

<\/span>13. Recognition and receipt of interest income<\/strong><\/div>
\n

Recognition:<\/strong>
\nDebit: 1410 Interest
\nCredit: 6400 Interest income<\/p>\n

Receipt:<\/strong>
\nDebit: 102x Bank account
\nCredit: 1410 Interest
\n<\/div><\/div>\n

<\/span>14. Interest income from bank account<\/strong><\/div>
\n

The amount of bank interest is usually quite small, and it can be recognized on the date of receipt.
\nDebit: 102x Bank account
\nCredit: 4850 Bank interest received
\n<\/div><\/div>\n

<\/span>15. Transferring money to the Tax and Customs Board prepayment account<\/strong><\/div>
\n

In the Tax office, accounting is usually done on a single prepayment account, so it is advisable to operate in the software using the same principle. When making a transfer, the amount should be recorded in the prepayment account for taxes in the program. On the tax due date, the obligations are settled from this account.<\/p>\n

Debit: 1520 Prepayment account for taxes
\nCredit: 102x Bank account
\n<\/div><\/div>\n

<\/span>16. Tax interest expense and payment, income tax expense on tax interest<\/strong><\/div>
\n

Tax interest expense entry:<\/strong>
\nDebit: 5830 Interest due the Tax Board
\nCredit: 2590 Tax interest debt<\/p>\n

Settlement of the liability:<\/strong>
\nDebit: 2590 Tax interest debt
\nCredit: 1520 Prepayment account for taxes<\/p>\n

Income tax expense entry on tax interest:<\/strong>
\nDebit: 5835 Income tax on interest on taxes
\nCredit: 2570 Income tax and fringe benefit income tax<\/p>\n

Settlement of the liability:<\/strong>
\nDebit: 2570 Income tax and fringe benefit income tax
\nCredit: 1520 Prepayment account for taxes
\n<\/div><\/div>\n

<\/span>17. Fringe benefit tax expense and payment<\/strong><\/div>
\n

Expense entry:<\/strong>
\nDebit: 5510 Social tax on fringe benefits (expemse)<\/em>
\nCredit: 2560 Fringe benefit social tax debt
\nDebit: 5500 Income tax on fringe benefits\u00a0(expemse)<\/em>
\nCredit: 2570 Income tax and fringe benefit income tax<\/p>\n

Settlement of liabilities:<\/strong>
\nDebit: 2560 Fringe benefit social tax debt
\nDebit: 2570 Income tax and fringe benefit income tax
\nCredit: 1520 Prepayment account for taxes
\n<\/div><\/div>\n

<\/span>18. Tax expense for reception costs and payment<\/strong><\/div>
\n

Expense entry:<\/strong>
\nDebit: 5540 Income tax on the costs of entertaining guests
\nCredit: 2570 Income tax and fringe benefit income tax<\/p>\n

Settlement of liabilities:<\/strong>
\nDebit: 2570 Income tax and fringe benefit income tax
\nCredit: 1520 Prepayment account for taxes<\/p>\n

Invoices that include reception costs should be entered as purchase invoices, using the expense account 5530 Costs of entertaining guests<\/strong><\/em>. Since input VAT cannot be deducted, it is advisable to use the tax type “Not taxable.”
\n<\/div><\/div>\n

<\/span>19. Tax expense for gifts and donations and payment<\/strong><\/div>
\n

Expense entry:<\/strong>
\nDebit: 5860 Income tax on gifts
\nCredit: 2570 Income tax and fringe benefit income tax<\/p>\n

Settlement of liabilities:<\/strong>
\nDebit: 2570 Income tax and fringe benefit income tax
\nCredit: 1520 Prepayment account for taxes<\/p>\n

Invoices that include gift costs should be entered as purchase invoices, using the expense account 5850 Gifts and donations<\/strong><\/em>. Since input VAT cannot be deducted, it is advisable to use the tax type “Not taxable.”<\/p>\n

Recorded donations<\/strong> are noted with the entry:
\nDebit: 5850 Gifts and donations
\nCredit: 102x Bank account<\/p>\n

For more information on taxation, please refer to the information provided on the EMTA website:
\n “Gifts, donations, and reception costs<\/a>“<\/span><\/span>read EMTA clarifications here<\/span><\/span><\/span><\/span>\n<\/div><\/div>\n

<\/span>20. Entries related to the given loan<\/strong><\/div>
\n

\u25cf<\/span> Account numbers may vary depending on the nature of the loan.<\/em><\/p>\n

a) Short-term loan, granting the loan:<\/strong>
\nDebit: 1340 Other short-term receivables
\nCredit: 102x Bank account<\/p>\n

b) Short-term loan, repayment of the granted loan:<\/strong>
\nDebit: 102x Bank account
\nCredit: 1340 Other short-term receivables
\ncredit: 6400 Interest income *
\n(credit: 1410 Interest)<\/em><\/p>\n

* The interest receivable<\/strong> can also be recorded separately in advance, and in this case, the interest income (6400) is replaced by the interest receivable (1410) account in the loan repayment entry:
\nDebit: 1410 Interest
\nCredit: 6400 Interest income<\/p>\n

c) Long-term loan, granting the loan:<\/strong>
\nDebit: 1760 Various long-term receivables
\nDebit: 1340 Other short-term receivables (if repayments are made within the next 12 months)
\nCredit: 102x Bank account<\/p>\n

d) Long-term loan, repayment of the granted loan:<\/strong>
\nDebit: 102x Bank account
\nCredit: 1340 Other short-term receivables
\nCredit: 1410 Interest *<\/p>\n

* For long-term loans, an accrued interest<\/strong> entry is made at least once a year according to the agreed interest rate (if interest is paid at the end of the loan period). Accounts can be added or renamed as desired. It is important to ensure that receivables are correctly recorded in the balance sheet.<\/em>
\n<\/div><\/div>\n

<\/span>21. Recording of received targeted financing (grant)<\/strong><\/div>
\n

Although the received funds are credited to the bank account, they cannot be immediately recognized as revenue. The conditions for receiving targeted financing usually require reporting within a specified period or ensuring the continuity of the business for a certain number of years. If the conditions are not met, the funds (in whole or in part) must be returned.
\nStart-up support is recorded in the individual account. Once the company is established, it must be transferred from the individual account to the company’s account.<\/p>\n

Receiving targeted financing:<\/strong>
\nDebit: 102x Bank account
\nCredit: 2880 Deferred income from targeted financing <- recorded under long-term liabilities<\/em><\/p>\n

If it is a short-term<\/strong> grant (a period of up to 12 months, during which you need to report), then the credit account is 2720 Revues for future periods received in advance.<\/p>\n

Recording targeted financing as revenue:<\/strong>
\nDebit: 2880 Deferred income from targeted financing
\nCredit: 4990 Other operating revenue<\/p>\n

You can change the names of the accounts to suit your needs or create new accounts. When creating new accounts, it is important to ensure that they are reflected in the reports in the correct places.<\/p>\n

More detailed information on recording targeted financing is provided in the Estonian Accounting Standards Board guidelines 12<\/a>.
\n<\/div><\/div>\n

<\/span>22. Land tax expense and payment<\/strong><\/div>
\n

Land tax expense<\/strong>
\nDebit: 5900 Land tax expense
\nCredit: 2580 Land tax liability<\/p>\n

Transfer to the EMTA advance payment account<\/strong>
\nDebit: 1520 Prepayment account for taxes
\nCredit: 102x Bank account<\/p>\n

Payment of tax liability<\/strong>
\nDebit: 2580 Land tax liability
\nCredit: 1520 Prepayment account for taxes
\n<\/div><\/div>\n

<\/span>Examples of entries that are automatically generated when saving documents<\/strong><\/div>
\n

1. Sales invoices<\/strong>
\nThe company is not subject to VAT <\/strong>
\nDebit: 1210 Trade receivables 100.00
\nCredit: 4xxx Sales revenue 100.00<\/p>\n

The company is subject to VAT<\/strong>
\nDebit: 1210 Trade receivables 122.00
\nCredit: 2511 VAT on sales 22.00
\nCredit: 4xxx Sales revenue 100.00<\/p>\n

2. Proceeds<\/strong>
\nDebit: 10xx Bank account or cash registry
\nCredit: 1210 Trade receivables<\/p>\n

3. Prepayment receipt (Without sales invoice)<\/strong> (Operations -> Incomings -> New receivable)<\/em>
\nDebit: 10xx Bank account or cash registryt
\nCredit: 2210 Prepayments by buyers<\/p>\n

4. When linking the advance payment to the sales invoice<\/strong>, a second entry shall be made on receipt. The date of entry is the date of the sales invoice.
\nDebit: 2210 Prepayments by buyers
\nCredit: 1210 Trade receivables<\/p>\n

5. Purchase invoices <\/strong>
\nThe company is not subject to VAT<\/strong>
\nDebit: 5xxx\/6xxx Expense account (or 18xx Fixed assets)
\nCredit: 2310 Trade creditors<\/p>\n

The company is subject to VAT<\/strong>
\nDebit: 5xxx\/6xxx Expense account
\nDebit: 1510 Input value added tax
\nCredit: 2310 Trade creditors<\/p>\n

When entering car costs, use the appropriate type of VAT, either 20% Car costs (100% for business use) or 20% Car costs (partly for business use)<\/strong><\/p>\n

100% of the purchase invoice for the cost of a business car<\/strong>
\nDebit: 5xxx Car costs 100.00
\nDebit: 1513 VAT on car costs (100%) 20.00
\nCredit: 2310 Trade creditors 120.00<\/p>\n

Entry for the cost of purchase invoice of a car used partly for business purposes.<\/strong> When entering the purchase invoice, it is not necessary to write down the amount of car costs on several lines, it is enough to select the correct type of VAT and the entry will be made correctly.
\nDebit: 5xxx Car costs 110.00
\nDebit: 1514 VAT on car costs (partial) 10.00
\nCredit: 2310 Trade creditors 120.00<\/p>\n

Fixed assets\u2019 purchase invoice entry.<\/strong> The type of VAT 20% Acquisition of fixed assets must be selected for the purchase invoice.
\nDebit: 18xx Fixed assets
\nDebit: 1512 Value added tax paid upon the acquisition of fixed assets
\nCredit: 2310 Trade creditors<\/p>\n

6. Payments<\/strong>
\nDebit: 2310 Trade creditors
\nCredit: 10xx Bank account or cash registry<\/p>\n

7. Prepayments made to creditors<\/strong> (Operations -> Payments -> New payment)<\/em>
\nDebit: 1xxx Prepayments
\nCredit: 10xx Bank account or cash registry<\/p>\n

8. When linking the prepayment to the purchase invoice<\/strong>, a second entry is made with the payment with the date of the purchase invoice
\nDebit: 2310 Trade creditors
\nCredit: 1xxx Prepayments
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