CAPITAL 15,000,000

Tasa Anual 22.50%

periodos 5 años
=PAGO(B7;B6;-B1)
Tasa Mensual 1.88% 180,000 =+F10*$B$7
Periodos 60 =+C11*19%
Intereses Iva 1.58% =+B11-C11
EJEMPLO 1
PERIODOS CUOTA INTERES Iva Intereses Abono Capital SALDO
0 15,000,000
1 388,346 236,345 44,905 152,001 14,847,999
2 388,346 233,950 44,450 154,396 14,693,603
3 388,346 231,517 43,988 156,829 14,536,774
4 388,346 229,046 43,519 159,300 14,377,474
5 388,346 226,536 43,042 161,810 14,215,664
6 388,346 223,986 42,557 164,359 14,051,305
7 388,346 221,397 42,065 166,949 13,884,355
8 388,346 218,766 41,566 169,580 13,714,776
9 388,346 216,094 41,058 172,252 13,542,524
10 388,346 213,380 40,542 174,966 13,367,559
11 388,346 210,623 40,018 177,722 13,189,836
12 388,346 207,823 39,486 180,523 13,009,313
13 388,346 204,979 38,946 183,367 12,825,946
14 388,346 202,089 38,397 186,256 12,639,690
15 388,346 199,155 37,839 189,191 12,450,499
16 388,346 196,174 37,273 192,172 12,258,327
17 388,346 193,146 36,698 195,200 12,063,128
18 388,346 190,070 36,113 198,275 11,864,852
19 388,346 186,946 35,520 201,400 11,663,453
20 388,346 183,773 34,917 204,573 11,458,880
21 388,346 180,550 34,304 207,796 11,251,084
22 388,346 177,275 33,682 211,070 11,040,013
23 388,346 173,950 33,050 214,396 10,825,617
24 388,346 170,572 32,409 217,774 10,607,843
25 388,346 167,140 31,757 221,205 10,386,638
26 388,346 163,655 31,094 224,691 10,161,947
27 388,346 160,115 30,422 228,231 9,933,716
28 388,346 156,519 29,739 231,827 9,701,889
29 388,346 152,866 29,045 235,480 9,466,409
30 388,346 149,156 28,340 239,190 9,227,219
31 388,346 145,387 27,624 242,959 8,984,260
32 388,346 141,559 26,896 246,787 8,737,473
33 388,346 137,670 26,157 250,675 8,486,798
34 388,346 133,721 25,407 254,625 8,232,173
35 388,346 129,709 24,645 258,637 7,973,536
36 388,346 125,633 23,870 262,712 7,710,823
37 388,346 121,494 23,084 266,852 7,443,972
38 388,346 117,289 22,285 271,056 7,172,915
39 388,346 113,019 21,474 275,327 6,897,588
40 388,346 108,680 20,649 279,665 6,617,923
41 388,346 104,274 19,812 284,072 6,333,851
42 388,346 99,798 18,962 288,548 6,045,304
43 388,346 95,252 18,098 293,094 5,752,210
44 388,346 90,634 17,220 297,712 5,454,497
45 388,346 85,943 16,329 302,403 5,152,094
46 388,346 81,178 15,424 307,168 4,844,927
47 388,346 76,338 14,504 312,008 4,532,919
48 388,346 71,422 13,570 316,924 4,215,995
49 388,346 66,428 12,621 321,917 3,894,078
50 388,346 61,356 11,658 326,989 3,567,089
51 388,346 56,204 10,679 332,142 3,234,947
52 388,346 50,971 9,684 337,375 2,897,572
53 388,346 45,655 8,674 342,691 2,554,881
54 388,346 40,255 7,649 348,090 2,206,791
55 388,346 34,771 6,606 353,575 1,853,216
56 388,346 29,200 5,548 359,146 1,494,070
57 388,346 23,541 4,473 364,805 1,129,266
58 388,346 17,793 3,381 370,553 758,713
59 388,346 11,955 2,271 376,391 382,322
60 388,346 6,024 1,145 382,322 - 0
 Obligaciones Financieras
2105
Debe
CONTABILIZACION

CODIGO CUENTA DEBE HABER

Obligaciones Financieras Gastos Financieras
2105 5305
Haber Debe Haber
1- La empresa los CAYOS LTDA, hace un prestamo al Andino, por la suma de $350,00
para pagar en 7 años. Calcular el valor de la cuota, los intereses, el abono a capital
CAPITAL $ 350,000,000
TASA ANUAL 23.80%
PERIODOS 7 AÑOS
ADMINISTRACION
TASA MENSUAL 1.98%
PERIODOS 84 MESES
COSTO LEGAL

PERIODO CUOTA INTERES AMORTIZACION SALDO

0 $ 350,000,000
1 $ 8,592,327.21 $ 6,941,667 $ 1,650,661 $ 348,349,339
2 $ 8,592,327.21 $ 6,908,929 $ 1,683,399 $ 346,665,941
3 $ 8,592,327.21 $ 6,875,541 $ 1,716,786 $ 344,949,155 1 MES
4 $ 8,592,327.21 $ 6,841,492 $ 1,750,836 $ 343,198,319
5 $ 8,592,327.21 $ 6,806,767 $ 1,785,561 $ 341,412,759
6 $ 8,592,327.21 $ 6,771,353 $ 1,820,974 $ 339,591,784
7 $ 8,592,327.21 $ 6,735,237 $ 1,857,090 $ 337,734,694
8 $ 8,592,327.21 $ 6,698,405 $ 1,893,922 $ 335,840,772 2 MES
9 $ 8,592,327.21 $ 6,660,842 $ 1,931,485 $ 333,909,287
10 $ 8,592,327.21 $ 6,622,534 $ 1,969,793 $ 331,939,494
11 $ 8,592,327.21 $ 6,583,467 $ 2,008,861 $ 329,930,633
12 $ 8,592,327.21 $ 6,543,624 $ 2,048,703 $ 327,881,930
13 $ 8,592,327.21 $ 6,502,992 $ 2,089,336 $ 325,792,594 3 MES
14 $ 8,592,327.21 $ 6,461,553 $ 2,130,774 $ 323,661,820
15 $ 8,592,327.21 $ 6,419,293 $ 2,173,034 $ 321,488,786
16 $ 8,592,327.21 $ 6,376,194 $ 2,216,133 $ 319,272,653
17 $ 8,592,327.21 $ 6,332,241 $ 2,260,086 $ 317,012,567
18 $ 8,592,327.21 $ 6,287,416 $ 2,304,911 $ 314,707,655
19 $ 8,592,327.21 $ 6,241,702 $ 2,350,625 $ 312,357,030 4 MES
20 $ 8,592,327.21 $ 6,195,081 $ 2,397,246 $ 309,959,784
21 $ 8,592,327.21 $ 6,147,536 $ 2,444,792 $ 307,514,992
22 $ 8,592,327.21 $ 6,099,047 $ 2,493,280 $ 305,021,712
23 $ 8,592,327.21 $ 6,049,597 $ 2,542,730 $ 302,478,982
24 $ 8,592,327.21 $ 5,999,166 $ 2,593,161 $ 299,885,822
25 $ 8,592,327.21 $ 5,947,735 $ 2,644,592 $ 297,241,230
26 $ 8,592,327.21 $ 5,895,284 $ 2,697,043 $ 294,544,187
27 $ 8,592,327.21 $ 5,841,793 $ 2,750,534 $ 291,793,653
28 $ 8,592,327.21 $ 5,787,241 $ 2,805,086 $ 288,988,567
29 $ 8,592,327.21 $ 5,731,607 $ 2,860,721 $ 286,127,846
30 $ 8,592,327.21 $ 5,674,869 $ 2,917,458 $ 283,210,388
31 $ 8,592,327.21 $ 5,617,006 $ 2,975,321 $ 280,235,066
32 $ 8,592,327.21 $ 5,557,995 $ 3,034,332 $ 277,200,735
33 $ 8,592,327.21 $ 5,497,815 $ 3,094,513 $ 274,106,222
34 $ 8,592,327.21 $ 5,436,440 $ 3,155,887 $ 270,950,335
35 $ 8,592,327.21 $ 5,373,848 $ 3,218,479 $ 267,731,856
36 $ 8,592,327.21 $ 5,310,015 $ 3,282,312 $ 264,449,544
37 $ 8,592,327.21 $ 5,244,916 $ 3,347,411 $ 261,102,133
38 $ 8,592,327.21 $ 5,178,526 $ 3,413,802 $ 257,688,331
39 $ 8,592,327.21 $ 5,110,819 $ 3,481,509 $ 254,206,822
40 $ 8,592,327.21 $ 5,041,769 $ 3,550,559 $ 250,656,264
41 $ 8,592,327.21 $ 4,971,349 $ 3,620,978 $ 247,035,286
42 $ 8,592,327.21 $ 4,899,533 $ 3,692,794 $ 243,342,492
43 $ 8,592,327.21 $ 4,826,293 $ 3,766,034 $ 239,576,457
44 $ 8,592,327.21 $ 4,751,600 $ 3,840,727 $ 235,735,730
45 $ 8,592,327.21 $ 4,675,425 $ 3,916,902 $ 231,818,828
46 $ 8,592,327.21 $ 4,597,740 $ 3,994,587 $ 227,824,241
47 $ 8,592,327.21 $ 4,518,514 $ 4,073,813 $ 223,750,428
48 $ 8,592,327.21 $ 4,437,717 $ 4,154,610 $ 219,595,817
49 $ 8,592,327.21 $ 4,355,317 $ 4,237,010 $ 215,358,807
50 $ 8,592,327.21 $ 4,271,283 $ 4,321,044 $ 211,037,763
51 $ 8,592,327.21 $ 4,185,582 $ 4,406,745 $ 206,631,018
52 $ 8,592,327.21 $ 4,098,182 $ 4,494,145 $ 202,136,873
53 $ 8,592,327.21 $ 4,009,048 $ 4,583,279 $ 197,553,594
54 $ 8,592,327.21 $ 3,918,146 $ 4,674,181 $ 192,879,413
55 $ 8,592,327.21 $ 3,825,442 $ 4,766,886 $ 188,112,527
56 $ 8,592,327.21 $ 3,730,898 $ 4,861,429 $ 183,251,098
57 $ 8,592,327.21 $ 3,634,480 $ 4,957,847 $ 178,293,251
58 $ 8,592,327.21 $ 3,536,149 $ 5,056,178 $ 173,237,073
59 $ 8,592,327.21 $ 3,435,869 $ 5,156,459 $ 168,080,615
60 $ 8,592,327.21 $ 3,333,599 $ 5,258,728 $ 162,821,887
61 $ 8,592,327.21 $ 3,229,301 $ 5,363,026 $ 157,458,860
62 $ 8,592,327.21 $ 3,122,934 $ 5,469,393 $ 151,989,467
63 $ 8,592,327.21 $ 3,014,458 $ 5,577,869 $ 146,411,597
64 $ 8,592,327.21 $ 2,903,830 $ 5,688,497 $ 140,723,100
65 $ 8,592,327.21 $ 2,791,008 $ 5,801,319 $ 134,921,781
66 $ 8,592,327.21 $ 2,675,949 $ 5,916,379 $ 129,005,403
67 $ 8,592,327.21 $ 2,558,607 $ 6,033,720 $ 122,971,683
68 $ 8,592,327.21 $ 2,438,938 $ 6,153,389 $ 116,818,294
69 $ 8,592,327.21 $ 2,316,896 $ 6,275,431 $ 110,542,863
70 $ 8,592,327.21 $ 2,192,433 $ 6,399,894 $ 104,142,969
71 $ 8,592,327.21 $ 2,065,502 $ 6,526,825 $ 97,616,144
72 $ 8,592,327.21 $ 1,936,054 $ 6,656,274 $ 90,959,870
73 $ 8,592,327.21 $ 1,804,037 $ 6,788,290 $ 84,171,580
74 $ 8,592,327.21 $ 1,669,403 $ 6,922,924 $ 77,248,656
75 $ 8,592,327.21 $ 1,532,098 $ 7,060,229 $ 70,188,427
76 $ 8,592,327.21 $ 1,392,070 $ 7,200,257 $ 62,988,171
77 $ 8,592,327.21 $ 1,249,265 $ 7,343,062 $ 55,645,109
78 $ 8,592,327.21 $ 1,103,628 $ 7,488,699 $ 48,156,410
79 $ 8,592,327.21 $ 955,102 $ 7,637,225 $ 40,519,185
80 $ 8,592,327.21 $ 803,630 $ 7,788,697 $ 32,730,488
81 $ 8,592,327.21 $ 649,155 $ 7,943,173 $ 24,787,315
82 $ 8,592,327.21 $ 491,615 $ 8,100,712 $ 16,686,603
83 $ 8,592,327.21 $ 330,951 $ 8,261,376 $ 8,425,227
84 $ 8,592,327.21 $ 167,100 $ 8,425,227 -$ 0
 la suma de $350,000,000 pesos, con una tasa de Interes del 23,80% anual
s, el abono a capital y el saldo del prestamo y contabilizar los primeros 4 meses.

CONTABILIZACION

CODIGO CUENTA DEBE HABER

111005 BANCOS NACIONALES $ 350,000,000
210505 OBLIGACIONES FINANCIERAS $ 350,000,000

CODIGO CUENTA DEBE HABER

530505 GASTOS INTERES $ 6,941,667
210505 OBLIGACIONES FINAN $ 1,650,661
111005 BANCOS NACIONALES $ 8,592,327.21

CODIGO CUENTA DEBE HABER

530505 GASTOS INTERES $ 6,908,929
210505 OBLIGACIONES FINAN $ 1,683,399
111005 BANCOS NACIONALES $ 8,592,327.21

CUENTA DEBE HABER

530505 GASTOS INTERES $ 6,875,541
210505 OBLIGACIONES FINAN $ 1,716,786
111005 BANCOS NACIONALES $ 8,592,327.21

CODIGO CUENTA DEBE HABER

530505 GASTOS INTERES $ 6,841,492
210505 OBLIGACIONES FINAN $ 1,750,836
111005 BANCOS NACIONALES $ 8,592,327.21

OBLIGACIONES
2105
$ 1,650,661 $ 350,000,000
$ 1,683,399 $ 348,349,339
$ 1,716,786 $ 346,665,941
$ 1,750,836 $ 344,949,155
 $ 343,198,319

GASTOS FINANCIEROS
5305
$ 6,941,667
$ 6,908,929
$ 6,875,541
$ 6,841,492 $ 6,841,492

BANCOS NACIONALES
1110
$ 350,000,000 $ 8,592,327.21
$ 341,407,673
$ 332,815,346 $ 8,592,327
$ 324,223,018 $ 8,592,327.21
$ 315,630,691.14 $ 8,592,327.21
$ 307,038,363.93