How to account for the small and micro mortgage loans used by the boss for production and operation?

1. First of all, the boss's small and micro mortgage loan should be used for production and operation, and it should be recorded in the personal name. The accounting entries of the company's production and operation should be divided into two parts.

2. Secondly, according to the loan amount and loan term, the interest expenses or loan principal are carried forward to the corresponding loan subjects on a regular basis.

3. Finally, according to the interest income for accounting treatment, and then recorded.