Ejercico 11 Guía práctica

LA SENTENCIA

6/1/1992

BR
Terreno 2,000,000.00
Edificio 1 500,000.00
Edificio 2 2,500,000.00
5,000,000.00

BE Costo DA VSL
Efectivo 1,000,000.00 1,000,000.00
Inv. Acciones 1,500,000.00 1,500,000.00
Equipo Impresión 800,000.00 400,000.00 400,000.00
Efectos x pagar 1,500,000.00 1,300,000.00
5*300000
1,500,000.00 VF
1,300,000.00 VP
200,000.00 IFNC
Capital Social
500*1000
500,000.00 500,000.00 500,000.00
500*750 4,700,000.00
375,000.00

Se aplica 2a RGV VJM BR

6/1/1992 Terreno 2,000,000.00

Edificio 1 500,000.00
Edificio 2 2,500,000.00
DA Equipo Impresión 400,000.00
IFNC 200,000.00
Efectivo 1,000,000.00
Inv. Acciones 1,500,000.00
Equipo Impresión 800,000.00
Efectos por pagar 1,500,000.00
Capital Social 500,000.00
Ganancia en cambio 300,000.00
5,600,000.00 5,600,000.00

6/15/1992 Costos incidentales

Terreno 600,000.00
Banco 600,000.00
 600,000.00 600,000.00

Terreno 500,000.00
Edificio 1 500,000.00
500,000.00 500,000.00

Terreno
2,000,000.00
600,000.00
500,000.00
3,100,000.00

Terreno 3,100,000.00 55.36 55,357.14

Edificio 2 2,500,000.00 44.64 44,642.86
5,600,000.00 100.00 100,000.00

6/15/1992 Terreno 55,357.14

Edificio 2 44,642.86
Banco 100,000.00
100,000.00 100,000.00

6/15/1992 Edificio 2 250,000.00

Banco 250,000.00
250,000.00 250,000.00

6/15/1992 Seguro pre-pagado 150,000.00

Banco 150,000.00
150,000.00 150,000.00

6/15/1992 Mejoras a terreno 200,000.00

Banco 200,000.00
200,000.00 200,000.00

Se registra a mejoras porque su duración es limitada

y se deprecia.
Cuando la duración es ilimitada se registra a Terreno

6/15/1992 Gastos legales 150,000.00

Banco 150,000.00
150,000.00 150,000.00

6/15/1992 Banco 80,000.00

Terreno 80,000.00
80,000.00 80,000.00
 Pago primer giro
6/1/1992 Cierre 30-9-xx semestral
cuatas Pasivo Asumido Monto cuota Factor Intereses
1-1-12-92 1,500,000.00 300,000.00 0.04444 66,660.00
2-1-06-93 1,200,000.00 300,000.00 0.04444 53,328.00
3-1-12-63 900,000.00 300,000.00 0.04444 39,996.00
4-1-06-94 600,000.00 300,000.00 0.04444 26,664.00
5-1-12-94 300,000.00 300,000.00 0.04444 13,352.00
4,500,000.00 1,500,000.00 0.04444 200,000.00

Factor
200000/4500000 0.04444

12/1/1992 Efectos x pagar 300,000.00

Intereses gastos 11,110.00
30-9-92/01-12-92 IFNC 11,110.00
2 meses Banco 300,000.00
66660/12*6 311,110.00 311,110.00
5,555.00
5555*2
11,110.00
VJM Diferencia
1,000,000.00
1,300,000.00
600,000.00 No objetivo
1,300,000.00

375,000.00 No Objetivo
5,000,000.00 300,000.00
Monto objetivo
13332+20
N° 12 OTRIB-OLLIDEC
OTRIB S.A.
7/1/1997 BE Costo DA VSL VJM
Invers. Acciones 3,000,000.00 3,000,000.00 3,000,000.00
Inv. Bonos 6,500,000.00 6,500,000.00 6,500,000.00
Locales 10,000,000.00 1,000,000.00 9,000,000.00
18,500,000.00 24,000,000.00
2a- Regla Valuación
VJMBR

7/1/1997 Efectos x cobrar 7,578,865.60

Terreno 1,500,000.00
Edificio 11,300,000.00
Estacionamiento 4,000,000.00
DA locales 1,000,000.00
IFND 378,865.60
Inv en acciones 3,000,000.00
Inv. En bonos 6,500,000.00
Locales 10,000,000.00
Ganancia en canje 5,000,000.00
25,378,865.60 24,878,865.60

7/15/1997 Costos incidentales

Terreno 1,500,000.00 8.93 15,000.00

Edificio 11,300,000.00 67.26 113,000.00
Estacionamiento 4,000,000.00 23.81 40,000.00
16,800,000.00 100.00 168,000.00

7/15/1997 Terreno 15,000.00

Edificio 113,000.00
Estacionamiento 40,000.00
Banco 168,000.00
168,000.00 168,000.00

7/15/1997 Comisión cobranza 487,805.00

Banco 487,805.00
487,805.00 487,805.00

7/15/1997 Edificio 500,000.00

Banco 500,000.00
500,000.00 500,000.00
 7/15/1997 Gastos honorarios 200,000.00
Banco 200,000.00
200,000.00 200,000.00

7/30/1997 Estacionamiento 4,000,000.00

capitalización 40,000.00
4,040,000.00
Efectivo 1,000,000.00
5,040,000.00

7/30/1997 Terreno 5,040,000.00

Estacionamiento 4,040,000.00
Efectivo 1,000,000.00
5,040,000.00 5,040,000.00

Banco 1,500,000.00
Terreno 1,500,000.00
1,500,000.00 1,500,000.00

FA 01-07-97
7/31/1997 25% anual mensual
Cuota Saldo capital Monto cuota Intereses Amort. Capital
1- 01-08-97 7,200,000.00 1,894,716.40 150,000.00 1,744,716.40
2-01-09-97 5,455,283.60 1,894,716.40 113,651.74 1,781,064.66
3-01-10-97 3,674,218.94 1,894,716.40 76,546.23 1,818,170.17
4-01-11-97 1,856,048.77 1,894,716.40 38,667.68 1,856,048.72
7,578,865.60

7/31/1997 01-07-97/31-07-97 Intereses gastos 150,000.00

1 mes IFNC 150,000.00
150,000.00 150,000.00

8/1/1997 Efectos por pagar 1,894,716.40

Banco 1,894,716.40
1,894,716.40 1,894,716.40
 OLLIDEC
Dif Terreno 1,500,000.00
Edificio 11,300,000.00
Estacionamiento 4,000,000.00
No objetivo 16,800,000.00
5,500,000.00 7,200,000.00
24,000,000.00

16800000-70 7,200,000.00
X -30

Efectos x pagar
4*1894716.40 7,578,865.60 VF
7,200,000.00 VP
378,865.60 IFNC