Private lending guides and examples

Worked examples and checklists for keeping loan records, allocating repayments and reviewing your lending book.

Accrued interest vs. interest due

A worked example of what builds up between payment dates, what becomes payable and what changes when money comes in.

Keep each agreement clear when the same borrower has several loans or sends one payment for more than one agreement.

Follow the cash, the loan allocation and any held borrower credit from receipt to application or refund.

A practical example for a lending book with an individual, an HUF and a company.

Choose a cutover date, prepare a small batch and reconcile it before bringing the rest of the book across.

A repeatable review of cash, allocations, balances and corrections before sharing statements.