1) 

     Ferreteros del Llano desea obtener un crédito con la siguiente información:

MONTO 250,000,000.00 COMISION

PLAZO 12 AÑOS
TRIMESTRE 48
VALOR NETO A PAGAR 243,000,000
TASA DE INTERES 23% EFECTIVO ANUAL
TASA TV 5.3116%
CUOTA ($ 14,487,196.49) TRIMESTRE VENCIDO

Ferreteros le pide a usted determinar el valor de la cuota y realizar la tabla de amortización bajo la medición de costo amortiza

NUMERO DE CUOTA CUOTA INTERES CAPITAL

0
1 $ 14,487,196.49 13,279,040.50 1,208,156.00
2 $ 14,487,196.49 13,214,867.89 1,272,328.60
3 $ 14,487,196.49 13,147,286.68 1,339,909.82
4 $ 14,487,196.49 13,076,115.81 1,411,080.68
5 $ 14,487,196.49 13,001,164.62 1,486,031.87
6 $ 14,487,196.49 12,922,232.31 1,564,964.18
7 $ 14,487,196.49 12,839,107.42 1,648,089.07
8 $ 14,487,196.49 12,751,567.25 1,735,629.24
9 $ 14,487,196.49 12,659,377.29 1,827,819.21
10 $ 14,487,196.49 12,562,290.55 1,924,905.95
11 $ 14,487,196.49 12,460,046.93 2,027,149.56
12 $ 14,487,196.49 12,352,372.53 2,134,823.97
13 $ 14,487,196.49 12,238,978.87 2,248,217.62
14 $ 14,487,196.49 12,119,562.18 2,367,634.31
15 $ 14,487,196.49 11,993,802.53 2,493,393.96
16 $ 14,487,196.49 11,861,363.01 2,625,833.48
17 $ 14,487,196.49 11,721,888.82 2,765,307.68
18 $ 14,487,196.49 11,575,006.29 2,912,190.21
19 $ 14,487,196.49 11,420,321.92 3,066,874.57
20 $ 14,487,196.49 11,257,421.31 3,229,775.18
21 $ 14,487,196.49 11,085,868.05 3,401,328.44
22 $ 14,487,196.49 10,905,202.54 3,581,993.95
23 $ 14,487,196.49 10,714,940.77 3,772,255.72
24 $ 14,487,196.49 10,514,573.02 3,972,623.47
25 $ 14,487,196.49 10,303,562.51 4,183,633.98
26 $ 14,487,196.49 10,081,343.93 4,405,852.56
27 $ 14,487,196.49 9,847,321.95 4,639,874.54
28 $ 14,487,196.49 9,600,869.62 4,886,326.87
29 $ 14,487,196.49 9,341,326.69 5,145,869.80
30 $ 14,487,196.49 9,067,997.84 5,419,198.65
31 $ 14,487,196.49 8,780,150.81 5,707,045.68
 32 $ 14,487,196.49 8,477,014.44 6,010,182.05
33 $ 14,487,196.49 8,157,776.64 6,329,419.85
34 $ 14,487,196.49 7,821,582.15 6,665,614.34
35 $ 14,487,196.49 7,467,530.30 7,019,666.19
36 $ 14,487,196.49 7,094,672.57 7,392,523.92
37 $ 14,487,196.49 6,702,010.08 7,785,186.42
38 $ 14,487,196.49 6,288,490.85 8,198,705.64
39 $ 14,487,196.49 5,853,007.08 8,634,189.42
40 $ 14,487,196.49 5,394,392.07 9,092,804.42
41 $ 14,487,196.49 4,911,417.20 9,575,779.29
42 $ 14,487,196.49 4,402,788.56 10,084,407.94
43 $ 14,487,196.49 3,867,143.51 10,620,052.98
44 $ 14,487,196.49 3,303,047.06 11,184,149.44
45 $ 14,487,196.49 2,708,987.96 11,778,208.53
46 $ 14,487,196.49 2,083,374.73 12,403,821.76
47 $ 14,487,196.49 1,424,531.32 13,062,665.17
48 $ 14,487,196.49 730,692.68 13,756,503.81

TIR 5.5069% 243,000,000 ($ 14,487,196.49)

FINANCIACION COSTO
NUMERO DE CUOTA VALOR DE CUOTA TOTAL INTERESES
0
1 $ 14,487,196.49 13,381,857.22 13,279,040.50
2 $ 14,487,196.49 13,320,986.88 13,214,867.89
3 $ 14,487,196.49 13,256,764.45 13,147,286.68
4 $ 14,487,196.49 13,189,005.33 13,076,115.81
5 $ 14,487,196.49 13,117,514.76 13,001,164.62
6 $ 14,487,196.49 13,042,087.25 12,922,232.31
7 $ 14,487,196.49 12,962,505.99 12,839,107.42
8 $ 14,487,196.49 12,878,542.25 12,751,567.25
9 $ 14,487,196.49 12,789,954.67 12,659,377.29
10 $ 14,487,196.49 12,696,488.63 12,562,290.55
11 $ 14,487,196.49 12,597,875.47 12,460,046.93
12 $ 14,487,196.49 12,493,831.75 12,352,372.53
13 $ 14,487,196.49 12,384,058.41 12,238,978.87
14 $ 14,487,196.49 12,268,239.91 12,119,562.18
15 $ 14,487,196.49 12,146,043.37 11,993,802.53
16 $ 14,487,196.49 12,017,117.54 11,861,363.01
17 $ 14,487,196.49 11,881,091.85 11,721,888.82
18 $ 14,487,196.49 11,737,575.30 11,575,006.29
19 $ 14,487,196.49 11,586,155.39 11,420,321.92
20 $ 14,487,196.49 11,426,396.88 11,257,421.31
21 $ 14,487,196.49 11,257,840.57 11,085,868.05
22 $ 14,487,196.49 11,080,001.97 10,905,202.54
23 $ 14,487,196.49 10,892,369.91 10,714,940.77
24 $ 14,487,196.49 10,694,405.07 10,514,573.02
25 $ 14,487,196.49 10,485,538.43 10,303,562.51
26 $ 14,487,196.49 10,265,169.64 10,081,343.93
27 $ 14,487,196.49 10,032,665.28 9,847,321.95
28 $ 14,487,196.49 9,787,357.04 9,600,869.62
29 $ 14,487,196.49 9,528,539.84 9,341,326.69
30 $ 14,487,196.49 9,255,469.73 9,067,997.84
31 $ 14,487,196.49 8,967,361.83 8,780,150.81
32 $ 14,487,196.49 8,663,388.01 8,477,014.44
33 $ 14,487,196.49 8,342,674.53 8,157,776.64
34 $ 14,487,196.49 8,004,299.57 7,821,582.15
35 $ 14,487,196.49 7,647,290.52 7,467,530.30
36 $ 14,487,196.49 7,270,621.19 7,094,672.57
37 $ 14,487,196.49 6,873,208.93 6,702,010.08
38 $ 14,487,196.49 6,453,911.42 6,288,490.85
39 $ 14,487,196.49 6,011,523.46 5,853,007.08
40 $ 14,487,196.49 5,544,773.48 5,394,392.07
41 $ 14,487,196.49 5,052,319.87 4,911,417.20
42 $ 14,487,196.49 4,532,747.14 4,402,788.56
43 $ 14,487,196.49 3,984,561.87 3,867,143.51
44 $ 14,487,196.49 3,406,188.39 3,303,047.06
45 $ 14,487,196.49 2,795,964.24 2,708,987.96
46 $ 14,487,196.49 2,152,135.43 2,083,374.73
47 $ 14,487,196.49 1,472,851.37 1,424,531.32
48 $ 14,487,196.49 756,159.57 730,692.68
 RECONOMICIENTO DEBITO
1110. cta. Cte. Bancos 250,000,000
7,000,000 210502. oblig. Financiera
sumas iguales 250,000,000

ón bajo la medición de costo amortizado. FABIAN CAMILO GOMEZ LOPEZ/ CODIGO: 152304422
PAULA ANDREA PALOMO MONROY/ CODIGO: 1523044
SALDO SANTIAGO BOBADILLA MARTINEZ/ CODIGO: 152304412
250,000,000.00
248,791,844.00 CONTADURIA PUBLICA - SEMESTRE III
247,519,515.40 CONTABILIDAD FINANCIERA II
246,179,605.58 DOCENTE: ISRAEL CAGUA DAZA
244,768,524.90
243,282,493.03
241,717,528.84
240,069,439.77
238,333,810.53
236,505,991.32
234,581,085.37
232,553,935.81
230,419,111.85
228,170,894.22
225,803,259.91
223,309,865.95
220,684,032.47
217,918,724.80
215,006,534.59
211,939,660.02
208,709,884.84
205,308,556.40
201,726,562.44
197,954,306.72
193,981,683.25
189,798,049.27
185,392,196.71
180,752,322.17
175,865,995.30
170,720,125.50
165,300,926.85
159,593,881.16
 153,583,699.12
147,254,279.26
140,588,664.92
133,568,998.73
126,176,474.81
118,391,288.39
110,192,582.76
101,558,393.34
92,465,588.92
82,889,809.63
72,805,401.69
62,185,348.71
51,001,199.27
39,222,990.74
26,819,168.98
13,756,503.81
(0.00)

($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)

COSTO
AMORTIZADO CAPITAL SALDO FINAL
243,000,000
102,816.72 1,105,339.27 241,894,660.73
106,118.99 1,166,209.61 240,728,451.12
109,477.78 1,230,432.04 239,498,019.08
112,889.52 1,298,191.16 238,199,827.92
116,350.14 1,369,681.73 236,830,146.19
119,854.94 1,445,109.24 235,385,036.94
123,398.57 1,524,690.50 233,860,346.44
126,974.99 1,608,654.25 232,251,692.20
130,577.38 1,697,241.83 230,554,450.37
134,198.08 1,790,707.87 228,763,742.51
137,828.54 1,889,321.02 226,874,421.49
141,459.22 1,993,364.74 224,881,056.74
145,079.54 2,103,138.09 222,777,918.66
148,677.74 2,218,956.58 220,558,962.08
152,240.84 2,341,153.12 218,217,808.96
155,754.53 2,470,078.95 215,747,730.01
159,203.03 2,606,104.65 213,141,625.36
162,569.01 2,749,621.19 210,392,004.17
165,833.47 2,901,041.10 207,490,963.07
168,975.57 3,060,799.61 204,430,163.46
171,972.52 3,229,355.92 201,200,807.54
174,799.43 3,407,194.52 197,793,613.02
177,429.14 3,594,826.58 194,198,786.44
179,832.05 3,792,791.42 190,405,995.02
181,975.92 4,001,658.06 186,404,336.96
183,825.71 4,222,026.85 182,182,310.10
185,343.32 4,454,531.22 177,727,778.89
186,487.42 4,699,839.45 173,027,939.44
187,213.14 4,958,656.65 168,069,282.78
187,471.89 5,231,726.76 162,837,556.02
187,211.02 5,519,834.66 157,317,721.36
186,373.56 5,823,808.49 151,493,912.88
184,897.89 6,144,521.96 145,349,390.92
182,717.42 6,482,896.92 138,866,494.00
179,760.22 6,839,905.98 132,026,588.02
175,948.62 7,216,575.30 124,810,012.72
171,198.85 7,613,987.56 117,196,025.16
165,420.57 8,033,285.07 109,162,740.09
158,516.39 8,475,673.03 100,687,067.06
150,381.41 8,942,423.01 91,744,644.05
140,902.67 9,434,876.63 82,309,767.42
129,958.59 9,954,449.35 72,355,318.07
117,418.37 10,502,634.62 61,852,683.46
103,141.33 11,081,008.10 50,771,675.35
86,976.28 11,691,232.25 39,080,443.10
68,760.70 12,335,061.06 26,745,382.04
48,320.05 13,014,345.12 13,731,036.92
25,466.89 13,731,036.92 (0.00)
 CREDITO

250,000,000
250,000,000

O GOMEZ LOPEZ/ CODIGO: 152304422

A PALOMO MONROY/ CODIGO: 152304447
BADILLA MARTINEZ/ CODIGO: 152304412

PUBLICA - SEMESTRE III

D FINANCIERA II
AEL CAGUA DAZA
 ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)

CUOTA Nº1 DEBITO CREDITO

1110 cta. Cte. Bancos $ 14,487,196.49
210501 costo amortizado 102,816.72
210502 obligacion financiera 1,208,156.00
5305 intereses 13,279,040.50
5305 costo amortizado 102,816.72
SUMAS IGUALES 14,590,013 $ 14,590,013

CUOTA Nº2 DEBITO CREDITO

1110 cta. Cte. Bancos $ 14,487,196.49
210501 costo amortizado 106,118.99
210502 obligacion financiera 1,272,328.60
5305 intereses 13,214,867.89
5305 costo amortizado 106,118.99
SUMAS IGUALES 14,593,315 $ 14,593,315

CUOTA Nº3 DEBITO CREDITO

1110 cta. Cte. Bancos $ 14,487,196.49
210501 costo amortizado 109,477.78
210502 obligacion financiera 1,339,909.82
5305 intereses 13,147,286.68
5305 costo amortizado 109,477.78
SUMAS IGUALES 14,596,674 $ 14,596,674
 CUOTA Nº4 DEBITO CREDITO
1110 cta. Cte. Bancos $ 14,487,196.49
210501 costo amortizado 112,889.52
210502 obligacion financiera 1,411,080.68
5305 intereses 13,076,115.81
5305 costo amortizado 112,889.52
SUMAS IGUALES 14,600,086 $ 14,600,086

CUOTA Nº5 DEBITO CREDITO

1110 cta. Cte. Bancos $ 14,487,196.49
210501 costo amortizado 116,350.14
210502 obligacion financiera 1,486,031.87
5305 intereses 13,001,164.62
5305 costo amortizado 116,350.14
SUMAS IGUALES 14,603,547 $ 14,603,547
($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)
($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)
($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)
($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)
($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)
($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)
($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)
($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49) ($ 14,487,196.49)
 3)FERRETEROS DEL LLANO S.A REALIZA UN CONTRATO DE ARRENDAMIENTO FINANCIERO CON UNA ENTIDAD BANCARIA PAR

MONTO 120,000,000
PLAZO 36 meses
TIPO DE CREDITO SV
TASA EA 21.08% EA
TASA SV 10.0364% SV
COMISION FNG 1,800,000
VALOR NETO A PAGAR 117,858,000
IVA COMISION FNG 342,000

Elabore la tabla de amortización con abono fijo a capital y elabore el registro contable del contrato y el del pago de la primera

NUMERO DE CUOTA CUOTA INTERES CAPITAL

0
1 32,043,680.00 12,043,680 20,000,000.00
2 30,036,400.00 10,036,400 20,000,000.00
3 28,029,120.00 8,029,120 20,000,000.00
4 26,021,840.00 6,021,840 20,000,000.00
5 24,014,560.00 4,014,560 20,000,000.00
6 22,007,280.00 2,007,280 20,000,000.00

TIR 10.6978% 117,858,000 (32,043,680.00)

FINANCIACION
NUMERO DE CUOTA VALOR DE LA CUOTA COSTO TOTAL INTERESES
0
1 32,043,680.00 12,608,172 12,043,680
2 30,036,400.00 10,529,007 10,036,400
3 28,029,120.00 8,442,152 8,029,120
4 26,021,840.00 6,346,784 6,021,840
5 24,014,560.00 4,241,993 4,014,560
6 22,007,280.00 2,126,770 2,007,280

CUOTA Nº1 DEBITO CREDITO

1110 cta. Cte. Bancos 32,043,680.00
210501 costo amortizado 564,492.43
210502 obligacion financiera 20,000,000.00
5305 intereses 12,043,680.00
5305 costo amortizado 564,492.43
SUMAS IGUALES 32,608,172 $ 32,608,172
 CUOTA Nº3 DEBITO CREDITO
1110 cta. Cte. Bancos 28,029,120.00
210501 costo amortizado 413,032.30
210502 obligacion financiera 20,000,000.00
5305 intereses 8,029,120.00
5305 costo amortizado 413,032.30
SUMAS IGUALES 28,442,152 $ 28,442,152

CUOTA Nº5 DEBITO CREDITO

1110 cta. Cte. Bancos 24,014,560.00
210501 costo amortizado 227,433.13
210502 obligacion financiera 20,000,000.00
5305 intereses 4,014,560.00
5305 costo amortizado 227,433.13
SUMAS IGUALES 24,241,993 $ 24,241,993
RO CON UNA ENTIDAD BANCARIA PARA LA ADQUISICIÓN DE UN CAMIÓN, LAS CONDICIONES DEL CONTRATO SON LA SIGUIENTES:

ontrato y el del pago de la primera cuota.

SALDO RECONOCIMIENTO DEBITO

120,000,000 1110. cta. Cte. Bancos
100,000,000.00 210502. oblig. Financiera 120,000,000
80,000,000.00 sumas iguales 120,000,000
60,000,000.00
40,000,000.00
20,000,000.00
-

(30,036,400.00) (28,029,120.00) (26,021,840.00) (24,014,560.00)

COSTO AMORTIZADO CAPITAL SALDO FINAL

117,858,000
564,492.43 19,435,508 98,422,492
492,607.41 19,507,393 78,915,100
413,032.30 19,586,968 59,328,132
324,944.43 19,675,056 39,653,077
227,433.13 19,772,567 19,880,510
119,490.30 19,880,510 -

CUOTA Nº2 DEBITO CREDITO

1110 cta. Cte. Bancos 30,036,400.00
210501 costo amortizado 492,607.41
210502 obligacion financiera 20,000,000.00
5305 intereses 10,036,400.00
5305 costo amortizado 492,607.41
SUMAS IGUALES 30,529,007 $ 30,529,007
 CUOTA Nº4 DEBITO CREDITO
1110 cta. Cte. Bancos 26,021,840.00
210501 costo amortizado 324,944.43
210502 obligacion financiera 20,000,000.00
5305 intereses 6,021,840.00
5305 costo amortizado 324,944.43
SUMAS IGUALES 26,346,784 $ 26,346,784

CUOTA Nº6 DEBITO CREDITO

1110 cta. Cte. Bancos 22,007,280.00
210501 costo amortizado 119,490.30
210502 obligacion financiera 20,000,000.00
5305 intereses 2,007,280.00
5305 costo amortizado 119,490.30
SUMAS IGUALES 22,126,770 $ 22,126,770
N LA SIGUIENTES:

CREDITO
120,000,000

120,000,000

(22,007,280.00)