Entries for finance charges on a particular project

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Dear Members,

Please if you can answer the below mentioned questions, it would be of great help!!

First Let me explain the situation:

There is a Construction company who took Loan from Bank for financing the purchase of building materials for 2-3 projects at the same time. Each Project has a maximum duration of about 1 year whereas the repayment of bank loan is to be done in three years.

Question:
1. What are the accounting entries that are required to be made when the loan is sanctioned and amount received by the company?
2. Whether the financing charges to be divided for three year period or the be expensed out during the particular Project period to the extent of which the amount was utilized?.
3. If some of the loan amount received from bank was utilized to repay the outstanding payable, what would be the accounting entries and where the finance charge proportionate to the amount paid to be charged?

Thanks & best regards,
Wajid Shaikh
 

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