AJUSTE DE ACUERDO A LAS NORMAS INTERNACIONALES DE CONTABILIDAD
Enviado por yelenka26 • 28 de Octubre de 2021 • Tareas • 5.938 Palabras (24 Páginas) • 56 Visitas
ELECTIVA DE PROFUNDIZACIÓN
TALLER FINAL
PROVISIÓN DE CARTERA POR EL MÉTODO INDIVIDUAL,
AJUSTE DE ACUERDO A LAS NORMAS INTERNACIONALES DE CONTABILIDAD
PRESENTADO AL PROFESOR
ISAAC PITRE
AUTORA: YELENKA TORRES
UNIVERSIDAD DE LA GUAJIRA
FACULTAD: CIENCIAS ECONÓMICAS
CONTADURÍA PÚBLICA
MAYO / 2021
EXAMEN FINAL
La sociedad THE GLOBAL INTERNATIONAL S.A., NIT: 890.114.330-0, Régimen Común Gran Contribuyente y Autor retenedor cuya actividad económica es asesorías, integrales, realiza las siguientes actividades durante el año 2018
- Adquiere una propiedad en la modalidad de leasing Financiero, por valor de $ 200.000.000, de los cuales el 40% es el costo del terreno y el 60% el costo de la edificación, el plazo de la deuda es a 10 años, con abonos mensuales fijos a capital y los intereses se calculan sobre saldo a una tasa del 1,25% mensual, se pide contabilizar la adquisición del inmueble, el cálculo de las amortizaciones de la deuda por el plazo que dure el préstamo, la activación del inmueble y la depreciación del mismo por el tiempo que dure la deuda.
Se pide realizar la provisión de cartera por el método individual, contabilizarla, y determinar el ajuste de acuerdo a las Normas Internacionales de Contabilidad y realizar el ajuste
- Hoy 24/11/2015 La empresa decide negociar 10 toneladas de café las cuales
Serán canceladas dentro de seis meses, esta negociación se realiza con la finalidad de asegurar la venta del grano ya que la producción estará lista para esa fecha.
La tasa representativa del mercado hoy es de $ 3.086
La negociación a futuro CALL se realiza a una tasa $ 3.000,
La negociación a futuro PUT se realiza a una tasa de $ 3.190
El del kilo de café es de U$ 1.35 dólar.
Se pide realizar la negociación bajo un contrato CALL, hallar el punto de equilibrio y determinar bajo un análisis que sucedería si el precio del café a la fecha de finalización del contrato esta en U$ 1.30 dólares el Kilo.
Se pide realizar la negociación bajo un contrato PUT, y hallar el punto de equilibrio y determinar bajo un análisis que sucedería si el precio del café a la fecha de finalización del contrato esta en U$ 1.40 dólares el Kilo.
TALLER DE PROFUNDIZACION
- Respuesta Leasing Financiero:
- Adquisición:
Cuenta | Nombre de la Cta | Debe | Haber |
150405 | terreno | 80.000.000,00 |
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151605 | construcciones y edificaciones | 120.000.000,00 |
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212020 | obligaciones x leasing financieros |
| 200.000.000,00 |
sumas iguales | 200.000.000,00 | 200.000.000,00 |
- Amortización de la Deuda:
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| CUADRO DE AMORTIZACION DE UN LEASING FINANCIERO |
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| IMPORTE DE ADQUISICION DEL BIEN | ######### | MENSUALIDAD | 1.758.275 |
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| TIPO DE INTERESES (Nominal Anual) | 1,25% | TIPO DE INTERES EFECTIVO | 0,10% |
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| Nº DE PAGOS EN UN AÑO | 12 | TIPO DE INTERES EFECTIVO ANUAL | 1,26% |
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| Nº DE AÑOS | 10 |
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| Nº DE CUOTAS LEASING EN MESES | 120 |
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| TIPO DEL IVA | 19,00% | TIPO DE TAE | -47,43% |
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| VALOR RESIDUAL DEL ACTIVO (%) | 1.758.275 | VIDA UTIL DEL BIEN |
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| PAGO | IMPORTE | IMPORTE | CUOTA DE | CUOTA | TOTAL | RESTO POR | CALCULO |
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| P | PERIODICO | IVA | TOTAL | INTERES | Amot, | Amot, | Amot, | TIR |
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| 0 | 1.758.275 | 334.072 | 2.092.347 | 0 | 1.758.275 | 1.758.275 | 198.241.725 | -198.241.725 |
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| 1 | 1.758.275 | 334.072 | 2.092.347 | 206.502 | 1.551.773 | 3.310.048 | 196.689.952 | 1.758.275 |
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| 2 | 1.758.275 | 334.072 | 2.092.347 | 204.885 | 1.553.390 | 4.863.438 | 195.136.562 | 1.758.275 |
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| 3 | 1.758.275 | 334.072 | 2.092.347 | 203.267 | 1.555.008 | 6.418.445 | 193.581.555 | 1.758.275 |
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| 4 | 1.758.275 | 334.072 | 2.092.347 | 201.647 | 1.556.627 | 7.975.073 | 192.024.927 | 1.758.275 |
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| 5 | 1.758.275 | 334.072 | 2.092.347 | 200.026 | 1.558.249 | 9.533.322 | 190.466.678 | 1.758.275 |
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| 6 | 1.758.275 | 334.072 | 2.092.347 | 198.403 | 1.559.872 | 11.093.194 | 188.906.806 | 1.758.275 |
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| 7 | 1.758.275 | 334.072 | 2.092.347 | 196.778 | 1.561.497 | 12.654.691 | 187.345.309 | 1.758.275 |
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| 8 | 1.758.275 | 334.072 | 2.092.347 | 195.151 | 1.563.124 | 14.217.814 | 185.782.186 | 1.758.275 |
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| 9 | 1.758.275 | 334.072 | 2.092.347 | 193.523 | 1.564.752 | 15.782.566 | 184.217.434 | 1.758.275 |
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| 10 | 1.758.275 | 334.072 | 2.092.347 | 191.893 | 1.566.382 | 17.348.948 | 182.651.052 | 1.758.275 |
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| 11 | 1.758.275 | 334.072 | 2.092.347 | 190.262 | 1.568.013 | 18.916.961 | 181.083.039 | 1.758.275 |
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| 12 | 1.758.275 | 334.072 | 2.092.347 | 188.628 | 1.569.647 | 20.486.608 | 179.513.392 | 1.758.275 |
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| 13 | 1.758.275 | 334.072 | 2.092.347 | 186.993 | 1.571.282 | 22.057.890 | 177.942.110 | 1.758.275 |
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| 14 | 1.758.275 | 334.072 | 2.092.347 | 185.356 | 1.572.919 | 23.630.809 | 176.369.191 | 1.758.275 |
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| 15 | 1.758.275 | 334.072 | 2.092.347 | 183.718 | 1.574.557 | 25.205.366 | 174.794.634 | 1.758.275 |
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| 16 | 1.758.275 | 334.072 | 2.092.347 | 182.078 | 1.576.197 | 26.781.563 | 173.218.437 | 1.758.275 |
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| 17 | 1.758.275 | 334.072 | 2.092.347 | 180.436 | 1.577.839 | 28.359.402 | 171.640.598 | 1.758.275 |
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| 18 | 1.758.275 | 334.072 | 2.092.347 | 178.792 | 1.579.483 | 29.938.885 | 170.061.115 | 1.758.275 |
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| 19 | 1.758.275 | 334.072 | 2.092.347 | 177.147 | 1.581.128 | 31.520.012 | 168.479.988 | 1.758.275 |
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| 20 | 1.758.275 | 334.072 | 2.092.347 | 175.500 | 1.582.775 | 33.102.787 | 166.897.213 | 1.758.275 |
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| 21 | 1.758.275 | 334.072 | 2.092.347 | 173.851 | 1.584.424 | 34.687.211 | 165.312.789 | 1.758.275 |
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| 22 | 1.758.275 | 334.072 | 2.092.347 | 172.201 | 1.586.074 | 36.273.285 | 163.726.715 | 1.758.275 |
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| 23 | 1.758.275 | 334.072 | 2.092.347 | 170.549 | 1.587.726 | 37.861.011 | 162.138.989 | 1.758.275 |
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| 24 | 1.758.275 | 334.072 | 2.092.347 | 168.895 | 1.589.380 | 39.450.392 | 160.549.608 | 1.758.275 |
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| 25 | 1.758.275 | 334.072 | 2.092.347 | 167.239 | 1.591.036 | 41.041.427 | 158.958.573 | 1.758.275 |
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| 26 | 1.758.275 | 334.072 | 2.092.347 | 165.582 | 1.592.693 | 42.634.120 | 157.365.880 | 1.758.275 |
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| 27 | 1.758.275 | 334.072 | 2.092.347 | 163.923 | 1.594.352 | 44.228.473 | 155.771.527 | 1.758.275 |
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| 28 | 1.758.275 | 334.072 | 2.092.347 | 162.262 | 1.596.013 | 45.824.486 | 154.175.514 | 1.758.275 |
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| 29 | 1.758.275 | 334.072 | 2.092.347 | 160.599 | 1.597.675 | 47.422.161 | 152.577.839 | 1.758.275 |
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| 30 | 1.758.275 | 334.072 | 2.092.347 | 158.935 | 1.599.340 | 49.021.501 | 150.978.499 | 1.758.275 |
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| 31 | 1.758.275 | 334.072 | 2.092.347 | 157.269 | 1.601.006 | 50.622.506 | 149.377.494 | 1.758.275 |
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| 32 | 1.758.275 | 334.072 | 2.092.347 | 155.602 | 1.602.673 | 52.225.180 | 147.774.820 | 1.758.275 |
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| 33 | 1.758.275 | 334.072 | 2.092.347 | 153.932 | 1.604.343 | 53.829.522 | 146.170.478 | 1.758.275 |
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| 34 | 1.758.275 | 334.072 | 2.092.347 | 152.261 | 1.606.014 | 55.435.537 | 144.564.463 | 1.758.275 |
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| 35 | 1.758.275 | 334.072 | 2.092.347 | 150.588 | 1.607.687 | 57.043.223 | 142.956.777 | 1.758.275 |
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| 36 | 1.758.275 | 334.072 | 2.092.347 | 148.913 | 1.609.362 | 58.652.585 | 141.347.415 | 1.758.275 |
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| 37 | 1.758.275 | 334.072 | 2.092.347 | 147.237 | 1.611.038 | 60.263.623 | 139.736.377 | 1.758.275 |
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| 38 | 1.758.275 | 334.072 | 2.092.347 | 145.559 | 1.612.716 | 61.876.339 | 138.123.661 | 1.758.275 |
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| 39 | 1.758.275 | 334.072 | 2.092.347 | 143.879 | 1.614.396 | 63.490.735 | 136.509.265 | 1.758.275 |
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| 40 | 1.758.275 | 334.072 | 2.092.347 | 142.197 | 1.616.078 | 65.106.813 | 134.893.187 | 1.758.275 |
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| 41 | 1.758.275 | 334.072 | 2.092.347 | 140.514 | 1.617.761 | 66.724.574 | 133.275.426 | 1.758.275 |
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| 42 | 1.758.275 | 334.072 | 2.092.347 | 138.829 | 1.619.446 | 68.344.021 | 131.655.979 | 1.758.275 |
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| 43 | 1.758.275 | 334.072 | 2.092.347 | 137.142 | 1.621.133 | 69.965.154 | 130.034.846 | 1.758.275 |
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| 44 | 1.758.275 | 334.072 | 2.092.347 | 135.453 | 1.622.822 | 71.587.976 | 128.412.024 | 1.758.275 |
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| 45 | 1.758.275 | 334.072 | 2.092.347 | 133.763 | 1.624.512 | 73.212.488 | 126.787.512 | 1.758.275 |
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| 46 | 1.758.275 | 334.072 | 2.092.347 | 132.070 | 1.626.205 | 74.838.693 | 125.161.307 | 1.758.275 |
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| 47 | 1.758.275 | 334.072 | 2.092.347 | 130.376 | 1.627.899 | 76.466.592 | 123.533.408 | 1.758.275 |
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| 48 | 1.758.275 | 334.072 | 2.092.347 | 128.681 | 1.629.594 | 78.096.186 | 121.903.814 | 1.758.275 |
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| 49 | 1.758.275 | 334.072 | 2.092.347 | 126.983 | 1.631.292 | 79.727.478 | 120.272.522 | 1.758.275 |
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| 50 | 1.758.275 | 334.072 | 2.092.347 | 125.284 | 1.632.991 | 81.360.469 | 118.639.531 | 1.758.275 |
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| 51 | 1.758.275 | 334.072 | 2.092.347 | 123.583 | 1.634.692 | 82.995.161 | 117.004.839 | 1.758.275 |
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| 52 | 1.758.275 | 334.072 | 2.092.347 | 121.880 | 1.636.395 | 84.631.556 | 115.368.444 | 1.758.275 |
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| 53 | 1.758.275 | 334.072 | 2.092.347 | 120.175 | 1.638.099 | 86.269.655 | 113.730.345 | 1.758.275 |
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| 54 | 1.758.275 | 334.072 | 2.092.347 | 118.469 | 1.639.806 | 87.909.461 | 112.090.539 | 1.758.275 |
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| 55 | 1.758.275 | 334.072 | 2.092.347 | 116.761 | 1.641.514 | 89.550.975 | 110.449.025 | 1.758.275 |
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| 56 | 1.758.275 | 334.072 | 2.092.347 | 115.051 | 1.643.224 | 91.194.199 | 108.805.801 | 1.758.275 |
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| 57 | 1.758.275 | 334.072 | 2.092.347 | 113.339 | 1.644.936 | 92.839.134 | 107.160.866 | 1.758.275 |
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| 58 | 1.758.275 | 334.072 | 2.092.347 | 111.626 | 1.646.649 | 94.485.783 | 105.514.217 | 1.758.275 |
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| 59 | 1.758.275 | 334.072 | 2.092.347 | 109.911 | 1.648.364 | 96.134.148 | 103.865.852 | 1.758.275 |
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| 60 | 1.758.275 | 334.072 | 2.092.347 | 108.194 | 1.650.081 | 97.784.229 | 102.215.771 | 1.758.275 |
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| 61 | 1.758.275 | 334.072 | 2.092.347 | 106.475 | 1.651.800 | 99.436.029 | 100.563.971 | 1.758.275 |
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| 62 | 1.758.275 | 334.072 | 2.092.347 | 104.754 | 1.653.521 | 101.089.550 | 98.910.450 | 1.758.275 |
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| 63 | 1.758.275 | 334.072 | 2.092.347 | 103.032 | 1.655.243 | 102.744.793 | 97.255.207 | 1.758.275 |
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| 64 | 1.758.275 | 334.072 | 2.092.347 | 101.308 | 1.656.967 | 104.401.761 | 95.598.239 | 1.758.275 |
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| 65 | 1.758.275 | 334.072 | 2.092.347 | 99.581 | 1.658.693 | 106.060.454 | 93.939.546 | 1.758.275 |
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| 66 | 1.758.275 | 334.072 | 2.092.347 | 97.854 | 1.660.421 | 107.720.875 | 92.279.125 | 1.758.275 |
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| 67 | 1.758.275 | 334.072 | 2.092.347 | 96.124 | 1.662.151 | 109.383.026 | 90.616.974 | 1.758.275 |
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| 68 | 1.758.275 | 334.072 | 2.092.347 | 94.393 | 1.663.882 | 111.046.908 | 88.953.092 | 1.758.275 |
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| 69 | 1.758.275 | 334.072 | 2.092.347 | 92.659 | 1.665.615 | 112.712.524 | 87.287.476 | 1.758.275 |
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| 70 | 1.758.275 | 334.072 | 2.092.347 | 90.924 | 1.667.350 | 114.379.874 | 85.620.126 | 1.758.275 |
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| 71 | 1.758.275 | 334.072 | 2.092.347 | 89.188 | 1.669.087 | 116.048.962 | 83.951.038 | 1.758.275 |
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| 72 | 1.758.275 | 334.072 | 2.092.347 | 87.449 | 1.670.826 | 117.719.788 | 82.280.212 | 1.758.275 |
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| 73 | 1.758.275 | 334.072 | 2.092.347 | 85.709 | 1.672.566 | 119.392.354 | 80.607.646 | 1.758.275 |
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| 74 | 1.758.275 | 334.072 | 2.092.347 | 83.966 | 1.674.309 | 121.066.663 | 78.933.337 | 1.758.275 |
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| 75 | 1.758.275 | 334.072 | 2.092.347 | 82.222 | 1.676.053 | 122.742.715 | 77.257.285 | 1.758.275 |
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| 76 | 1.758.275 | 334.072 | 2.092.347 | 80.476 | 1.677.799 | 124.420.514 | 75.579.486 | 1.758.275 |
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| 77 | 1.758.275 | 334.072 | 2.092.347 | 78.729 | 1.679.546 | 126.100.060 | 73.899.940 | 1.758.275 |
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| 78 | 1.758.275 | 334.072 | 2.092.347 | 76.979 | 1.681.296 | 127.781.356 | 72.218.644 | 1.758.275 |
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| 79 | 1.758.275 | 334.072 | 2.092.347 | 75.228 | 1.683.047 | 129.464.403 | 70.535.597 | 1.758.275 |
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| 80 | 1.758.275 | 334.072 | 2.092.347 | 73.475 | 1.684.800 | 131.149.204 | 68.850.796 | 1.758.275 |
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| 81 | 1.758.275 | 334.072 | 2.092.347 | 71.720 | 1.686.555 | 132.835.759 | 67.164.241 | 1.758.275 |
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| 82 | 1.758.275 | 334.072 | 2.092.347 | 69.963 | 1.688.312 | 134.524.071 | 65.475.929 | 1.758.275 |
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| 83 | 1.758.275 | 334.072 | 2.092.347 | 68.204 | 1.690.071 | 136.214.142 | 63.785.858 | 1.758.275 |
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| 84 | 1.758.275 | 334.072 | 2.092.347 | 66.444 | 1.691.831 | 137.905.973 | 62.094.027 | 1.758.275 |
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| 85 | 1.758.275 | 334.072 | 2.092.347 | 64.681 | 1.693.594 | 139.599.567 | 60.400.433 | 1.758.275 |
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| 86 | 1.758.275 | 334.072 | 2.092.347 | 62.917 | 1.695.358 | 141.294.925 | 58.705.075 | 1.758.275 |
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| 87 | 1.758.275 | 334.072 | 2.092.347 | 61.151 | 1.697.124 | 142.992.048 | 57.007.952 | 1.758.275 |
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| 88 | 1.758.275 | 334.072 | 2.092.347 | 59.383 | 1.698.892 | 144.690.940 | 55.309.060 | 1.758.275 |
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| 89 | 1.758.275 | 334.072 | 2.092.347 | 57.614 | 1.700.661 | 146.391.601 | 53.608.399 | 1.758.275 |
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| 90 | 1.758.275 | 334.072 | 2.092.347 | 55.842 | 1.702.433 | 148.094.034 | 51.905.966 | 1.758.275 |
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| 91 | 1.758.275 | 334.072 | 2.092.347 | 54.069 | 1.704.206 | 149.798.241 | 50.201.759 | 1.758.275 |
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| 92 | 1.758.275 | 334.072 | 2.092.347 | 52.293 | 1.705.981 | 151.504.222 | 48.495.778 | 1.758.275 |
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| 93 | 1.758.275 | 334.072 | 2.092.347 | 50.516 | 1.707.758 | 153.211.980 | 46.788.020 | 1.758.275 |
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| 94 | 1.758.275 | 334.072 | 2.092.347 | 48.738 | 1.709.537 | 154.921.518 | 45.078.482 | 1.758.275 |
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| 95 | 1.758.275 | 334.072 | 2.092.347 | 46.957 | 1.711.318 | 156.632.836 | 43.367.164 | 1.758.275 |
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| 96 | 1.758.275 | 334.072 | 2.092.347 | 45.174 | 1.713.101 | 158.345.937 | 41.654.063 | 1.758.275 |
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| 97 | 1.758.275 | 334.072 | 2.092.347 | 43.390 | 1.714.885 | 160.060.822 | 39.939.178 | 1.758.275 |
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| 98 | 1.758.275 | 334.072 | 2.092.347 | 41.603 | 1.716.672 | 161.777.494 | 38.222.506 | 1.758.275 |
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| 99 | 1.758.275 | 334.072 | 2.092.347 | 39.815 | 1.718.460 | 163.495.954 | 36.504.046 | 1.758.275 |
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| 100 | 1.758.275 | 334.072 | 2.092.347 | 38.025 | 1.720.250 | 165.216.203 | 34.783.797 | 1.758.275 |
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| 101 | 1.758.275 | 334.072 | 2.092.347 | 36.233 | 1.722.042 | 166.938.245 | 33.061.755 | 1.758.275 |
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| 102 | 1.758.275 | 334.072 | 2.092.347 | 34.439 | 1.723.836 | 168.662.081 | 31.337.919 | 1.758.275 |
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| 103 | 1.758.275 | 334.072 | 2.092.347 | 32.644 | 1.725.631 | 170.387.712 | 29.612.288 | 1.758.275 |
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| 104 | 1.758.275 | 334.072 | 2.092.347 | 30.846 | 1.727.429 | 172.115.141 | 27.884.859 | 1.758.275 |
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| 105 | 1.758.275 | 334.072 | 2.092.347 | 29.047 | 1.729.228 | 173.844.369 | 26.155.631 | 1.758.275 |
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| 106 | 1.758.275 | 334.072 | 2.092.347 | 27.245 | 1.731.029 | 175.575.399 | 24.424.601 | 1.758.275 |
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| 107 | 1.758.275 | 334.072 | 2.092.347 | 25.442 | 1.732.833 | 177.308.231 | 22.691.769 | 1.758.275 |
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| 108 | 1.758.275 | 334.072 | 2.092.347 | 23.637 | 1.734.638 | 179.042.869 | 20.957.131 | 1.758.275 |
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| 109 | 1.758.275 | 334.072 | 2.092.347 | 21.830 | 1.736.445 | 180.779.314 | 19.220.686 | 1.758.275 |
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| 110 | 1.758.275 | 334.072 | 2.092.347 | 20.022 | 1.738.253 | 182.517.567 | 17.482.433 | 1.758.275 |
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| 111 | 1.758.275 | 334.072 | 2.092.347 | 18.211 | 1.740.064 | 184.257.631 | 15.742.369 | 1.758.275 |
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| 112 | 1.758.275 | 334.072 | 2.092.347 | 16.398 | 1.741.877 | 185.999.508 | 14.000.492 | 1.758.275 |
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| 113 | 1.758.275 | 334.072 | 2.092.347 | 14.584 | 1.743.691 | 187.743.199 | 12.256.801 | 1.758.275 |
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| 114 | 1.758.275 | 334.072 | 2.092.347 | 12.768 | 1.745.507 | 189.488.706 | 10.511.294 | 1.758.275 |
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| 115 | 1.758.275 | 334.072 | 2.092.347 | 10.949 | 1.747.326 | 191.236.032 | 8.763.968 | 1.758.275 |
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| 116 | 1.758.275 | 334.072 | 2.092.347 | 9.129 | 1.749.146 | 192.985.178 | 7.014.822 | 1.758.275 |
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| 117 | 1.758.275 | 334.072 | 2.092.347 | 7.307 | 1.750.968 | 194.736.145 | 5.263.855 | 1.758.275 |
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| 118 | 1.758.275 | 334.072 | 2.092.347 | 5.483 | 1.752.792 | 196.488.937 | 3.511.063 | 1.758.275 |
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| 119 | 1.758.275 | 334.072 | 2.092.347 | 3.657 | 1.754.618 | 198.243.555 | 1.756.445 | 1.758.275 |
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| 120 | 1.758.275 | 334.072 | 2.092.347 | 1.830 | 1.756.445 | 200.000.000 | 0 |
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| TOTAL | 65.056.172 | 12.360.673 | 77.416.845 | 6.403.587 | 58.652.585 |
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AÑO | CAPITAL | GASTOS FIN. | VALOR RESIDUAL |
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2018 | 20.486.608 | 2.370.966 | 1.758.275 | |||||||
2019 | 18.963.783 | 2.135.516 | ||||||||
2020 | 19.202.193 | 1.897.106 |
Amortización de la deuda:
Pago 1 cuota:
Cuenta | Nombre de la Cta | Debe | Haber |
212020 | obligaciones x leasing financieros | 1.758.274,93 |
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240801 | iva | 334.072,24 |
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111005 | Banco |
| 2.092.347,17 |
sumas iguales | 2.092.347,17 | 2.092.347,17 |
Pago 2 cuotas:
Cuenta | Nombre de la Cta | Debe | Haber |
212020 | obligaciones x leasing financieros | 1.758.274,93 |
|
240801 | iva | 334.072,24 |
|
530520 | Intereses | 206.501,80 |
|
111005 | Banco |
| 2.298.848,96 |
sumas iguales | 2.298.848,96 | 2.298.848,96 |
...