The realization of the economic potential and implementation of a business idea in practice depend largely on the financial possibilities. In these cases, various sources of funding are used. Each entrepreneur, when deciding to use external sources of funding, have to know his reimbursement possibilities, but also the period during which he will return the borrowed money. Also, the advantages of financing for the business of the entrepreneur will take into account whether it will be convenient for him to borrow, or rather refrain. For these reasons, it is necessary to examine the particularities of the loan, as well as their influence on accounting and taxation.