As noted there are tow ways you can calculate interest on subject accounts/general
ledger using PANTHEON.
It is more correct to make use of the first method where interest are
calculated only after the document has been closed.
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It is better calculating interest using this method! |
An essential feature of interest calculation by documents lies in the fact
that interest get calculated ONLY AFTER the document payment has been covered
completely.
Calculation is performed based on individual linked document thus any
partial payments, that is, all changes of the principal occurring within
interest-bearing period are considered in calculation. Interest on document
are calculated from due date (excluding first due date) to date of payment.
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Such method of calculating interest helps check interest
calculations issued by any subject using this same method! |
An essential feature of interest calculation by payments lies in the fact
that you can calculate interest on document when it is at least partially
settled.
Unlike interest calculation by documents you calculate interest
on individual payments and not on the current amount of principal as
recorded in the document. That is why we do cannot get the same results as by
using interest calculation by documents.
Calculation is performed based on individual linked document.
Interest on payment
is calculated from document due date (excluding the first day) till the date of
payment.
Example:
Document 07300000005 was settled in three partial amounts as can be observed
below:
Let us first use a more suitable and more correct method used for calculating
interest. That is, calculating by documents, or more precisely for documents
which were paid or completely closed in the period from March 1st, 2007 to March
31st, 2007.
Interest are calculated to the first partial payment on the
original principal of €3200. On 22.02.01) se glavnica zniža za znesek odplačanega dolga.
Prikažimo še primerjalni obračun po plačilih, to je torej za plačila,
sprejeta od 01.01.01 do 30.05.01.
Obrestuje se torej plačilo: od dneva
zapadlosti glavnice do dneva plačila.
Če bi bila faktura s tem v
celoti plačana, se obračuna med seboj ne bi razlikovala (glej primer v
poglavjih Obračun
- dokument in Obračun
- plačila, kjer obravnavamo isti primer).
Če gre za delno plačilo, pa
se tako izračunane obresti razlikujejo. Razlika seveda raste z glavnico (neplačani
preostanek) in številom dni obrestovanja (število dni do naslednjega plačila).
