Loan is on balance sheet
yes
In off-balance sheet financing assets are not shown in balance sheet while in balance sheet financing fixed assets shown in balance sheet.
Loan account is the most important account in the bank's Balance sheet.
The lender is "carrying" the loan on its Balance Sheet
Off balance sheet activities are those activities which do not show any impact on balance sheet like operating lease in which company uses the assets but not shown in balance sheet.
It is posted in long term loan and adv.
A bond is a liability that is recorded on the balance sheet as part of long term liabilities.
Off balance sheet financing means those agreement due to which asset is used by business but no affect on balance sheet like operating lease.
Cash is added as asset and amount of loan is recored as a liability.
Debit cash / bankCredit unsecured loan
loans payable apear under liability on the balance sheet.
Off-Balance Sheet refers to assets and liabilities which are not reflected on the Balance Sheet. The most common would be leased equipment or property. A leased vehicle, for example, is not owned by the company - so the monthly payments are reflected as Auto Expense, but there is no vehicle included as a fixed asset, no Accumulated Depreciation and no Loan Payable. Lease obligations are generally disclosed in notes to the financial statements.