TABLA DE AMORTIZACION

CAPITAL/VALOR CREDITO: 200,000,000.00

INTERES: 2.5%
CANTIDAD DE PAGOS: 60

NUMERO DE PERIDODOS MONTO PAGO MENSUAL PAGO INTERESES

0
1 3,549,472.32 416,666.67
2 3,549,472.32 410,139.99
3 3,549,472.32 403,599.71
4 3,549,472.32 397,045.81
5 3,549,472.32 390,478.26
6 3,549,472.32 383,897.02
7 3,549,472.32 377,302.07
8 3,549,472.32 370,693.38
9 3,549,472.32 364,070.93
10 3,549,472.32 357,434.67
11 3,549,472.32 350,784.59
12 3,549,472.32 344,120.66
13 3,549,472.32 337,442.85
14 3,549,472.32 330,751.12
15 3,549,472.32 324,045.45
16 3,549,472.32 317,325.81
17 3,549,472.32 310,592.17
18 3,549,472.32 303,844.50
19 3,549,472.32 297,082.78
20 3,549,472.32 290,306.97
21 3,549,472.32 283,517.04
22 3,549,472.32 276,712.97
23 3,549,472.32 269,894.72
24 3,549,472.32 263,062.26
25 3,549,472.32 256,215.58
26 3,549,472.32 249,354.62
27 3,549,472.32 242,479.38
28 3,549,472.32 235,589.81
29 3,549,472.32 228,685.89
30 3,549,472.32 221,767.58
31 3,549,472.32 214,834.87
32 3,549,472.32 207,887.70
33 3,549,472.32 200,926.07
34 3,549,472.32 193,949.93
35 3,549,472.32 186,959.26
36 3,549,472.32 179,954.02
37 3,549,472.32 172,934.19
38 3,549,472.32 165,899.74
39 3,549,472.32 158,850.63
40 3,549,472.32 151,786.84
41 3,549,472.32 144,708.32
42 3,549,472.32 137,615.07
43 3,549,472.32 130,507.03
44 3,549,472.32 123,384.19
45 3,549,472.32 116,246.50
46 3,549,472.32 109,093.95
47 3,549,472.32 101,926.49
48 3,549,472.32 94,744.11
49 3,549,472.32 87,546.76
50 3,549,472.32 80,334.41
51 3,549,472.32 73,107.04
52 3,549,472.32 65,864.61
53 3,549,472.32 58,607.10
54 3,549,472.32 51,334.46
55 3,549,472.32 44,046.67
56 3,549,472.32 36,743.70
57 3,549,472.32 29,425.52
58 3,549,472.32 22,092.09
59 3,549,472.32 14,743.38
60 3,549,472.32 7,379.36
212,968,339.27 12,968,339.27
12,968,339.27
ION

VALOR PAGO
ANUAL 6,470,679.18
MENSUAL 3,549,472.32

PAGO DE CAPITAL SALDO

200,000,000.00
3,132,805.65 196,867,194.35
3,139,332.33 193,727,862.01
3,145,872.61 190,581,989.40
3,152,426.51 187,429,562.89
3,158,994.07 184,270,568.83
3,165,575.30 181,104,993.53
3,172,170.25 177,932,823.28
3,178,778.94 174,754,044.34
3,185,401.40 171,568,642.94
3,192,037.65 168,376,605.29
3,198,687.73 165,177,917.57
3,205,351.66 161,972,565.91
3,212,029.48 158,760,536.43
3,218,721.20 155,541,815.23
3,225,426.87 152,316,388.35
3,232,146.51 149,084,241.84
3,238,880.15 145,845,361.69
3,245,627.82 142,599,733.87
3,252,389.54 139,347,344.33
3,259,165.35 136,088,178.98
3,265,955.28 132,822,223.70
3,272,759.36 129,549,464.34
3,279,577.60 126,269,886.74
3,286,410.06 122,983,476.68
3,293,256.74 119,690,219.94
3,300,117.70 116,390,102.24
3,306,992.94 113,083,109.30
3,313,882.51 109,769,226.79
3,320,786.43 106,448,440.36
3,327,704.74 103,120,735.62
3,334,637.46 99,786,098.16
3,341,584.62 96,444,513.55
3,348,546.25 93,095,967.30
3,355,522.39 89,740,444.91
3,362,513.06 86,377,931.85
3,369,518.30 83,008,413.55
3,376,538.13 79,631,875.42
3,383,572.58 76,248,302.84
3,390,621.69 72,857,681.15
3,397,685.49 69,459,995.67
3,404,764.00 66,055,231.67
3,411,857.26 62,643,374.42
3,418,965.29 59,224,409.12
3,426,088.14 55,798,320.99
3,433,225.82 52,365,095.17
3,440,378.37 48,924,716.80
3,447,545.83 45,477,170.97
3,454,728.21 42,022,442.75
3,461,925.57 38,560,517.19
3,469,137.91 35,091,379.28
3,476,365.28 31,615,014.00
3,483,607.71 28,131,406.29
3,490,865.22 24,640,541.06
3,498,137.86 21,142,403.20
3,505,425.65 17,636,977.56
3,512,728.62 14,124,248.94
3,520,046.80 10,604,202.14
3,527,380.23 7,076,821.90
3,534,728.94 3,542,092.96
3,542,092.96 0.00
200,000,000.00
 ARMADURAS S.A.S
NIT 900.973.651 - 4
ESTADO DE RESULTADOS DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2021
PRESENTADOS EN PESOS COLOMBIANOS
2021 % 2022
VENTAS 281,800,000.00 28.18% 286,378,000.00
COSTOS DE VENTAS 251,624,000.00 25.16% 280,490,320.00
UTILIDAD BRUTA 30,176,000.00 3.01% 5,887,680.00
GASTOS OPERATIVOS 728,823,120.00 72.88% 724,400,000.00
UTILIDAD OPERACIONAL -698,647,120.00 69.86% -718,512,320.00
PRODUCTOS FINANCIEROS 200,000,000.00 20.00% 0.00
GASTO FINANCIERO -42,593,667.85 4.25% -42,593,667.85
UTILIDAD ANTES DE IMPUESTOS -541,240,787.85 54.12% -675,918,652.15
IMPUESTOS -167,784,644.23 16.77% -236,571,528.25
UTILIDAD (PERDIDA) NETA -373,456,143.62 37.34% -439,347,123.90
EMBRE DE 2021

% VARIACION
28.63% 0.45%
28.04% 2.88%
5.88% 2.87%
72.44% -0.44%
25.58% -44.28%
0.00% -20.00%
4.25% 0.00%
67.59% 13.47%
23.65% 6.88%
43.93% 6.59%
 1. Requiere determinar el valor de los intereses del crédito en el año dos del crédito

En el año dos, el total de intereses es de 8.170.812,39

TABLA DE AMORTIZACION

CAPITAL/VALOR CREDITO: 200,000,000.00 VALOR PAGO

INTERES: 2.5% ANUAL 6,470,679.18
CANTIDAD DE PAGOS: 60 MENSUAL 3,549,472.32

NUMERO DE PERIDODOS MONTO PAGO MENSUAL PAGO INTERESES PAGO DE CAPITAL SALDO
0 200,000,000.00
1 3,549,472.32 416,666.67 3,132,805.65 196,867,194.35
2 3,549,472.32 410,139.99 3,139,332.33 193,727,862.01
3 3,549,472.32 403,599.71 3,145,872.61 190,581,989.40
4 3,549,472.32 397,045.81 3,152,426.51 187,429,562.89
5 3,549,472.32 390,478.26 3,158,994.07 184,270,568.83
6 3,549,472.32 383,897.02 3,165,575.30 181,104,993.53
7 3,549,472.32 377,302.07 3,172,170.25 177,932,823.28
8 3,549,472.32 370,693.38 3,178,778.94 174,754,044.34
9 3,549,472.32 364,070.93 3,185,401.40 171,568,642.94
10 3,549,472.32 357,434.67 3,192,037.65 168,376,605.29
11 3,549,472.32 350,784.59 3,198,687.73 165,177,917.57
12 3,549,472.32 344,120.66 3,205,351.66 161,972,565.91
13 3,549,472.32 337,442.85 3,212,029.48 158,760,536.43
14 3,549,472.32 330,751.12 3,218,721.20 155,541,815.23
15 3,549,472.32 324,045.45 3,225,426.87 152,316,388.35
16 3,549,472.32 317,325.81 3,232,146.51 149,084,241.84
17 3,549,472.32 310,592.17 3,238,880.15 145,845,361.69
18 3,549,472.32 303,844.50 3,245,627.82 142,599,733.87
19 3,549,472.32 297,082.78 3,252,389.54 139,347,344.33
20 3,549,472.32 290,306.97 3,259,165.35 136,088,178.98
21 3,549,472.32 283,517.04 3,265,955.28 132,822,223.70
22 3,549,472.32 276,712.97 3,272,759.36 129,549,464.34
 23 3,549,472.32 269,894.72 3,279,577.60 126,269,886.74
24 3,549,472.32 263,062.26 3,286,410.06 122,983,476.68
8,170,812.39

2. Requiere validar la liquidez de las ganancias netas frente a costos, impuestos y ganancias brutas.

En el año 2021 se presento una perdida de -373.456.143,62 que equivale al 37,34% y en el 2022 se presento una perdida de -
439.347.123,90 que equivale al 43,93%.

ARMADURAS S.A.S
NIT 900.973.651 - 4
ESTADO DE RESULTADOS DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2021
PRESENTADOS EN PESOS COLOMBIANOS
2021 % 2022 %
VENTAS 281,800,000.00 28.18% 286,378,000.00 28.63%
COSTOS DE VENTAS 251,624,000.00 25.16% 280,490,320.00 28.04%
UTILIDAD BRUTA 30,176,000.00 3.01% 5,887,680.00 5.88%
GASTOS OPERATIVOS 728,823,120.00 72.88% 724,400,000.00 72.44%
UTILIDAD OPERACIONAL -698,647,120.00 69.86% -718,512,320.00 25.58%
PRODUCTOS FINANCIEROS 200,000,000.00 20.00% 0.00 0.00%
GASTO FINANCIERO -42,593,667.85 4.25% -42,593,667.85 4.25%
UTILIDAD ANTES DE IMPUESTOS -541,240,787.85 54.12% -675,918,652.15 67.59%
IMPUESTOS -167,784,644.23 16.77% -236,571,528.25 23.65%
UTILIDAD (PERDIDA) NETA -373,456,143.62 37.34% -439,347,123.90 43.93%

3. Requiere validar la variación de 2021 a 2022 con referencia sus costos y ganancias.

La variacion que presenta es del 6,59%, según el estado de resultado

4. Como se debe presentar el asiento contable del préstamo, y el asiento contable del estado de resultados

ASIENTO CONTABLE DEL PRESTAMO

CUENTA DETALLE PARCIAL DEBE HABER

2105 OBLIGACIONES FINANCI 200,000,000.00
 210501 CAPITAL FINANCIERO 200,000,000.00
1110 BANCOS 200,000,000.00
111005 BANCO CTA CTE 200,000,000.00
5305 GASTO FINANCIERO 12,968,339.27
530520 INTERESES 12,968,339.27
1110 BANCOS 12,968,339.27
111005 BANCO CTA CTE 12,968,339.27
212,968,339.27 212,968,339.27

ASIENTO CONTABLE DEL ESTADO DE RESULTADOS 2021

CUENTA DETALLE PARCIAL DEBE HABER

4120 INGRESOS OPERACIONAL 281,800,000.00
412064 ELABO PRODUC DE METAL 281,800,000.00
1110 BANCOS 281,800,000.00
111005 BANCO CTA CTE 281,800,000.00
14 INVENTARIO 251,624,000.00
1430 PRODUCTOS TERMIANDO 251,624,000.00
6120 COSTO DE VENTA 251,624,000.00
612064 ELABO PRODUC DE METAL 251,624,000.00
51 GASTO OPERACIONAL 305,823,120.00
5105 GASTO PERSONAL 305,823,120.00
1110 BANCOS 305,823,120.00
111005 BANCO CTA CTE 305,823,120.00
51 GASTO OPERACIONAL 123,000,000.00
5135 SERVICIOS 123,000,000.00
1110 BANCOS 123,000,000.00
111005 BANCO CTA CTE 123,000,000.00
51 GASTO OPERACIONAL 300,000,000.00
5150 ADECUACION E INSTLACIO 300,000,000.00
1110 BANCOS 300,000,000.00
111005 BANCO CTA CTE 300,000,000.00
2105 OBLIGACIONES FINANCI 200,000,000.00
210501 CAPITAL FINANCIERO 200,000,000.00
1110 BANCOS 200,000,000.00
 111005 BANCO CTA CTE CREDITO 200,000,000.00
1110 BANCOS 42,593,667.85
111005 BANCO CTA CTE 42,593,667.85
5305 GASTO FINANCIERO 42,593,667.85
530505 GASTO BANCARIO 42,593,667.85
1110 BANCOS 167,784,644.23
111005 BANCO CTA CTE 167,784,644.23
54 IMPUESTOS 167,784,644.23
59 IMPUESTOS 167,784,644.23
36 RESULTADOS DEL EJERCIC 373,456,132.62
3610 PERDIDA DEL EJERCICIO 373,456,132.62
59 GANACIAS Y PERDIDAS 373,456,132.62
5905 GANACIAS Y PERDIDAS 373,456,132.62
2,046,081,564.70 2,046,081,564.70

ASIENTO CONTABLE DEL ESTADO DE RESULTADOS 2022

CUENTA DETALLE PARCIAL DEBE HABER

4120 INGRESOS OPERACIONAL 286,378,000.00
412064 ELABO PRODUC DE METAL 286,378,000.00
1110 BANCOS 286,378,000.00
111005 BANCO CTA CTE 286,378,000.00
14 INVENTARIO 280,490,320.00
1430 PRODUCTOS TERMIANDO 280,490,320.00
6120 COSTO DE VENTA 280,490,320.00
612064 ELABO PRODUC DE METAL 280,490,320.00
51 GASTO OPERACIONAL 344,400,000.00
5105 GASTO PERSONAL 344,400,000.00
1110 BANCOS 344,400,000.00
111005 BANCO CTA CTE 344,400,000.00
51 GASTO OPERACIONAL 123,000,000.00
5135 SERVICIOS 123,000,000.00
1110 BANCOS 123,000,000.00
111005 BANCO CTA CTE 123,000,000.00
51 GASTO OPERACIONAL 120,000,000.00
 5120 ARRENDAMIENTOS 120,000,000.00
1110 BANCOS 120,000,000.00
111005 BANCO CTA CTE 120,000,000.00
51 GASTO OPERACIONAL 137,000,000.00
5125 PATROCINIO 137,000,000.00
1110 BANCOS 137,000,000.00
111005 BANCO CTA CTE 137,000,000.00
1110 BANCOS 42,593,667.85
111005 BANCO CTA CTE 42,593,667.85
5305 GASTO FINANCIERO 42,593,667.85
530505 GASTO BANCARIO 42,593,667.85
1110 BANCOS 236,571,528.25
111005 BANCO CTA CTE 236,571,528.25
54 IMPUESTOS 236,571,528.25
59 IMPUESTOS 236,571,528.25
36 RESULTADOS DEL EJERCIC 439,347,123.90
3610 PERDIDA DEL EJERCICIO 439,347,123.90
59 GANACIAS Y PERDIDAS 439,347,123.90
5905 GANACIAS Y PERDIDAS 439,347,123.90
2,009,780,640.00 2,009,780,640.00

5. Cuál es su recomendación para mejorar la liquidez en la empresa.

1. Disminuir el costo de produccion de la armadura de peso, no se si es error, pero el costo es mas alto que el valor de venta. Caso 1,
aumentar valor de venta de armadura de peso, caso 2 disminuir costo de produccion de armadura de peso.

2. Solicitar una compra de cartera, en una entidad bancaria que maneje una tasa de interes mensual mas baja o que maneje una
tasa de interes anual baja. Ya que al ser un credito a largo plazo, tiende a aumentar intereses.
VARIACION
0.45%
2.88%
2.87%
-0.44%
-44.28%
-20.00%
0.00%
13.47%
6.88%
6.59%