If the loan is to the company, as stated in your original email, it is a 
liability of the company.  Stan is incorrect, but if the company makes a loan 
TO the director, then it would be an asset of the company and he would be 
correct.


Thank You,
Gyle McCollam

Gyle McCollam

609.680.2326                     Mobile

[email protected]<mailto:[email protected]>           email

________________________________
From: gnucash-user <[email protected]> on 
behalf of Dr. David Kirkby <[email protected]>
Sent: Thursday, December 9, 2021 10:23 AM
Cc: GNU Cash User <[email protected]>
Subject: Re: [GNC] Directors loan - do I need an expense account?

On Thu, 9 Dec 2021 at 13:57, Stan Brown <[email protected]> wrote:

> Reminder: The normal thing is to reply to the GnuCash list, not to
> individual people who post.
>
> On 2021-12-08 15:49, Dr. David Kirkby wrote:
> > Liabilities -> Accounts Payable -> Director Loan.
>
> It's not a liability to the company. It will become an asset (to the
> company) when it is paid out, and the asset will be extinguished when
> the loan is repaid.
>

I can't understand why you say it's not a liability, when the company owes
money to someone else? How is it any different to owing money on a credit
card for example?

Stan Brown
>

Dave
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