Actividad 5 Amortización

1. P=10.000.000

N=18 meses

IP=25% anual, pagado mes vencido

29.4= tasa de mora

IP = 0.25/12=0.020833333

10.000x0.020833333=$208.333

Amortización =$10.000.000/18=$555.556+$208.333=$763.889

10 días de anticipación =$208.333/30=$6.944x20=$138.889

PERIODO SALDO INTERES CAPITAL FLUJO DE CAJA

1 $9.444.444 $208.333 $555.556. $763.889

2 $8.888.888 $196.759 $555.556 $752.315

3 $8.333.332 $185.185 $555.556 $740.741

4 $7.777.776 $173.611 $555.556 $729.167

5 $7.222.220 $162.037 $555.556 $717.593

6 $6.666.664 $150.463 $555.556 $706.019

7 $6.111.108 $138.889 $555.556 $694.445

8 $5.555.552 $127.315 $555.556 $682.871

9 $4.999.996 $115.741 $555.556 $671.297

10 $4.444.440 $104.167 $555.556 $659.723

11 $3.888.884 $92.592 $555.556 $648.148

12 $3.333.328 $81.018 $555.556 $636.574

13 $2.777.772 $64.444 $555.556 $625.000

14 $2.222.216 $57.870 $555.556 $613.426

15 $1.666.660 $46.296 $555.556 $601.852

16 $1.111.104 $34.722 $555.556 $590.278

17 $555.548 $23.148 $555.556 $578.704

18 $0 $11.573 $555.556 $567.129

Contabilización de intereses

210515 deposito en la cuenta de ahorros activa: $208.333.3/30=6.944x20 =$138.889

40205 interés recibido de cartera por descubrimiento en cuenta de ahorros:

$138.889

Cancelación de la primera cuota

210515deposito dé cuenta de ahorro privadas activas $555.556

144105descubiertos en cuentas de ahorros bancarios $555.556

2.

P= $300.000.000

N = 36 meses/3= 12 trimestres

Ip = 25% nominal trimestre vencido

Interés por mora 28.6%

PERIODO SALDO INTERES CAPITAL FLUJO DE CAJA

1 $275.000.000 $18.750.000 $250.000.000 $43.750.000

2 $250.000.000 $17.187.500 $250.000.000 $42.187.500

3 $225.000.000 $15.625.000 $250.000.000 $40.625.000

4 $200.000.000 $14.062.500 $250.000.000 $39.062.500

5 $175.000.000 $12.500.000 $250.000.000 $37.500.000

6 $150.000.000 $10.937.500 $250.000.000 $35.937.500

7 $125.000.000 $9.375.000 $250.000.000 $34.375.000

8 $100.000.000 $7.812.500 $250.000.000 $32.812.500

9 $75.000.0000 $6.25.000 $250.000.000 $31.250.000

10 $50.000.000 $4.687.500 $25.000.000 $29.687.500

11 $25.000.000 $3.125.000 $25.000.000 $28.125.000

12 $0 $1.562.500 $25.000.000 $26.562.500

INTERES TRIMESTRAL

$18.750.000/30=$625.000X21=$13.125.000

CONTABILIZACIONES DE INTERES

210515 deposito en la cuenta de ahorros activa: $13.125.000

40205 interés recibido de cartera por descubrimiento en cuenta de ahorros:

$ 13.125.000

CONTABILIZACION HIPOTECARIA:

8405 deudora por encontrar $500.000.000

8213 bienes y valores recibidos en garantía-garantía idónea

82135 créditos comerciales $500.000.000

3. P= $15.000.000

N=24 meses

IP = 23.8% E.A

IP= 23.8%/100=0.238/12=0.019833333

A=$774.774.79

PERIODO SALDO INTERES CAPITAL FLUJO DE CAJA

0 $15.000.000

1 $774.774.79 $269.259 $505.515 $14.494.485

2 $774.774.79 $260.185 $514.589 $13.979.895

3 $774.774.79 $250.948 $523.827 $13.456.069

4 $774.747.79 $241.545 $533.230 $12.922.839

5 $774.774.79 $231.973 $542.802 $12.380.037

6 $774.774.79 $222.229 $552.545 $11.827.492

7 $774.774.79 $212.311 $562.464 $11.265.028

8 $774.774.79 $202.214 $572.560 $10.692.468

9 $774.774.79 $191.936 $582.838 $10.109.630

10 $774.774.79 $181.474 $593.300 $9.516.330

11 $774.774.79 $170.824 $603.951 $8.912.379

12 $774.774.79 $159.982 $614.792 $8.297.587

13 $774.774.79 $148.947 $625.828 $7.671.759

14 $774.774.79 $137.713 $637.062 $7.034.698

15 $774.774.79 $ 126.277 $648.497 $6.386.200

16 $774.774.79 $114.636 $660.138 $5.726.062

17 $774.774.79 $102.796 $671.988 $5.054.073

18 $774.774,79 $90.723 $684.051 $4.370.022

19 $774.774.79 $78.444 $696.330 $3.673692

20 $774.774.79 $65.945 $708.830 $2.964.863

21 $774.774.79 $53.221 $721.554 $2.243.309

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