MANEJO CONTABLE SEMANA 5 CARTERA

MANEJO CONTABLE SEMANA 5

Se concede un crédito a CARLOS RAMÍREZ, por valor de $10.000.000, plazo 18 meses, amortización mensual, tasa nominal del 25% anual pagadera mes vencido, tasa de mora 29.4% garantía personal, el cliente está vinculado al banco con una cuenta de ahorros. El Cliente cancela con cargo a la cuenta de ahorros la primera cuota con 10 días de anticipación.

P= $ 10.000.000 i=0,020833333 C/3 meses n=18 meses

Cuota= $ 671.918.15

No DE CUOTAS VALOR CUOTA INTERES ABONOS SALDO

0 $10.000.000

1 $ 671.918,15 $208.333,3 $463.585 $9.36.415

2 $ 671.918,15 $198.675,3 $476.243 $9.063.172

3 $ 671.918,15 $188.675,3 $483.102 $8.580.070

4 $ 671.918,15 $178.751,3 $493.167 $8.086.904

5 $ 671.918,15 $168.477,2 $503.441 $7.583.463

6 $ 671.918,15 $157.988,8 $514.929 $7.069.533

7 $ 671.918,15 $147.281,9 $524.636 $6.544.897

8 $ 671.918,15 $136.352,9 $535.566 $6.009.331

9 $ 671.918,15 $125.194,4 $546.724 $5.462.607

10 $ 671.918,15 $113.804,3 $558.114 $4.904.493

11 $ 671.918,15 $102.176,9 $569.741 $4.334.752

12 $ 671.918,15 $90.307,3 $581.611 $3.753.141

13 $ 671.918,15 $78.190,4 $593.728 $3.159.414

14 $ 671.918,15 $65.821,1 $606.097 $2.553.317

15 $ 671.918,15 $53.194,1 $618.724 $1.934.592

16 $ 671.918,15 $40.304,0 $631.614 $1.302.978

17 $ 671.918,15 $27.145,4 $644.773 $658.206

18 $ 671.918,15 $13.712,6 $658.206 ($0)

Cuota = A =(VP*¡p (1+ip)n)/([(1+!p)n-1)=(10.000.000(0.0200833333)(1+0.020833333))/((1+0.020833333)¨-1)

A=671.918,15

A la firma comercializadora ABC, se le concede un crédito por valor de $300.000.000, plazo 36 meses, amortización trimestral, tasa 25% nominal, pagadera trimestre vencido, tasa de mora Nominal. Del 28.6% garantía hipotecaria, el inmueble hipotecado tiene un avalúo de $500.000.000. De ese crédito registrado cancelan la primera cuota con 9 días de anticipación con un cheque de otro banco.

P= $ 300.000.000 i=0,0625 C/3 meses n=36 meses= 12Trim.

Cuota= $ 36.275.166.27

No DE CUOTAS VALOR CUOTA INTERES ABONOS SALDO

0 $300.000.000

1 $ 36.275.166,27 $18.750.000,0 $17.525.166 $282.484.834

2 $ 36.275.166,27 $17.654.677,7 $18.620.489 $263.854.345

3 $ 36.275.166,27 $16.490.896,5 $19.784.270 $244.070.075

4 $ 36.275.166,27 $15.254.379,7 $21.020.787 $223.049.288

5 $ 36.275.166,27 $13.940.580,5 $22.334.586 $200.714.702

6 $ 36.275.166,27 $12.544.668,5 $23.730.497 $176.984.205

7 $ 36.275.166,27 $11.061.512,8 $25.213.653 $151.984.205

8 $ 36.275.166,27 $9.489.659,5 $26.789.507 $124.981.045

9 $ 36.275.166,27 $7.811.315,3 $28.463.581 $96.517.194

10 $ 36.275.166,27 $6.032.324,6 $30.242.842 $66.274.352

11 $ 36.275.166,27 $4.142.144,0 $32.133.019 $34.141.333

12 $ 36.275.166,27 $2.133.833,3 $34.141.333 $0

Cuota = A =(VP*¡p (1+ip)n)/([(1+!p)n-1)=(300.000.000(0.0625)(1+0.0625))/((1+0.0625)¨-1)

A=36.275.166.27

De un crédito concedido a LEONOR RESTREPO, por $15.000.000, a un plazo de 24 meses, tasa 23.8%E. A. anual pagadera mes anticipado, garantía personal nos cancelan la primera cuota en efectivo el día del vencimiento.

P= $ 15.000.000 i=0.075950641 C/meses n=24 meses.

Cuota= $ 774.774,79

No DE CUOTAS VALOR CUOTA INTERES ABONOS SALDO

0 $15.000.000

1 $774.774,79 $269.259,6 $505.515 $14.494.485

2 $774.774,79 $260.185,3 $514.589 $13.979.895

3 $774.774,79 $250.948,1 $523.827 $13.456.069

4 $774.774,79 $241.545,1 $533.230 $12.922.839

5 $774.774,79 $231.973,2 $542.802 $12.380.037

6 $774.774,79 $222.229,6 $552.464 $11.827.492

7 $774.774,79 $212.311,1 $562.464 $11.265.028

8 $774.774,79 $202.214,5 $572.560 $10.692.469

9 $774.774,79 $191.936,7 $582.838 $10.109.630

10 $774.774,79 $181.474,3 $593.300 $9.516.330

11 $774.774,79 $170.824,2 $603.951 $8.912.379

12 $774.774,79 $159.982,9 $614.792 $8.297.587

13 $774.774,79 $148.947,0 $625.828 $7.671.759

14 $774.774,79 $137.713,0 $637.062 $7.034.698

15 $774.774,79 $126.277,3 $648.497 $6.386.200

16 $774.774,79 $114.636,4 $660.138 $5.726.062

17 $774.774,79 $102.786,5 $671.988 $5.054.073

18 $774.774,79 $90.723,9 $684.051 $4.370.022

19 $774.774,79 $78.444,7 $696.330 $3.673.692

20 $774.774,79 $65.945,1 $708.830 $2.964.863

21 $774.774,79 $53.221,2 $721.554 $2.243.309

22 $774.774,79 $40.268,8 $734.506 $1.508.803

23 $774.774,79 $27.084,0

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