TALLER TEORIA CONTABLE I

·         TAPITAS LTDA, solicita un crédito al banco de comercio por un valor de $6.000.000, con una tasa del 24% E.A y a un
tiempo de 24 cuotas mensuales.
1.       Calcular la tasa mensual
ü  TASA: 24% ANUAL
ü  TASA: 1.8088% MENSUAL

2.       Consulte la tasa de interés vigente para el Banco de la Republica

ü  TASA: 28.74% ANUAL DATOS
TASA M
3.       Calcular la tasa mensual del Banco de la Republica TIEMPO
ü  TASA: 2.1275 MENSUAL VALOR
FORMULA
una tasa del 24% E.A y a un
TABLA DE AMORTIZACIÓN
TAPITAS LTDA, BANCO COMERCIAL

N° VALOR CUOTA APORTE INTERES APORTE CAPITAL

0
1 3,103,973.17 1,085,280.00 2,018,693.17
DATOS 2 3,103,973.17 1,048,765.88 2,055,207.29
1.81% 3 3,103,973.17 1,011,591.29 2,092,381.88
24 4 3,103,973.17 973,744.28 2,130,228.89
60,000,000.00 5 3,103,973.17 935,212.70 2,168,760.47
($ 3,103,973.17) 6 3,103,973.17 895,984.17 2,207,989.00
7 3,103,973.17 856,046.06 2,247,927.11
8 3,103,973.17 815,385.55 2,288,587.62
9 3,103,973.17 773,989.58 2,329,983.59
10 3,103,973.17 731,844.84 2,372,128.33
11 3,103,973.17 688,937.78 2,415,035.39
12 3,103,973.17 645,254.62 2,458,718.55
13 3,103,973.17 600,781.32 2,503,191.85
14 3,103,973.17 555,503.59 2,548,469.58
15 3,103,973.17 509,406.87 2,594,566.30
16 3,103,973.17 462,476.35 2,641,496.82
17 3,103,973.17 414,696.96 2,689,276.21
18 3,103,973.17 366,053.33 2,737,919.84
19 3,103,973.17 316,529.84 2,787,443.33
20 3,103,973.17 266,110.56 2,837,862.61
21 3,103,973.17 214,779.30 2,889,193.87
22 3,103,973.17 162,519.56 2,941,453.61
23 3,103,973.17 109,314.55 2,994,658.62
24 3,103,973.17 55,147.17 3,048,826.00
 TABLA DE AMOR
TAPITAS LTDA, BANCO

SALDO N° VALOR CUOTA

60,000,000.00 0
57,981,306.83 1 3,218,268.53
55,926,099.54 DATOS 2 3,218,268.53
53,833,717.66 TASA M 2.13% 3 3,218,268.53
51,703,488.77 TIEMPO 24 4 3,218,268.53
49,534,728.31 VALOR 60,000,000.00 5 3,218,268.53
47,326,739.30 FORMULA ($ 3,218,268.53) 6 3,218,268.53
45,078,812.19 7 3,218,268.53
42,790,224.58 8 3,218,268.53
40,460,240.99 9 3,218,268.53
38,088,112.66 10 3,218,268.53
35,673,077.27 11 3,218,268.53
33,214,358.72 12 3,218,268.53
30,711,166.87 13 3,218,268.53
28,162,697.29 14 3,218,268.53
25,568,130.99 15 3,218,268.53
22,926,634.17 16 3,218,268.53
20,237,357.96 17 3,218,268.53
17,499,438.12 18 3,218,268.53
14,711,994.79 19 3,218,268.53
11,874,132.18 20 3,218,268.53
8,984,938.31 21 3,218,268.53
6,043,484.71 22 3,218,268.53
3,048,826.09 23 3,218,268.53
0.08 24 3,218,268.53
 TABLA DE AMORTIZACIÓN
APITAS LTDA, BANCO DE LA REPUBLICA

APORTE INTERES APORTE CAPITAL SALDO DIFERENCIA INT.

60,000,000.00
1,276,500.00 1,941,768.53 58,058,231.47 191,220.00
1,235,188.87 1,983,079.66 56,075,151.81 186,423.00
1,192,998.85 2,025,269.68 54,049,882.14 181,407.57
1,149,911.24 2,068,357.29 51,981,524.85 176,166.96
1,105,906.94 2,112,361.59 49,869,163.26 170,694.24
1,060,966.45 2,157,302.08 47,711,861.18 164,982.28
1,015,069.85 2,203,198.68 45,508,662.50 159,023.79
968,196.79 2,250,071.74 43,258,590.76 152,811.24
920,326.52 2,297,942.01 40,960,648.75 146,336.94
871,437.80 2,346,830.73 38,613,818.02 139,592.96
821,508.98 2,396,759.55 36,217,058.47 132,571.20
770,517.92 2,447,750.61 33,769,307.86 125,263.30
718,442.02 2,499,826.51 31,269,481.36 117,660.70
665,258.22 2,553,010.31 28,716,471.04 109,754.63
610,942.92 2,607,325.61 26,109,145.43 101,536.05
555,472.07 2,662,796.46 23,446,348.97 92,995.72
498,821.07 2,719,447.46 20,726,901.52 84,124.12
440,964.83 2,777,303.70 17,949,597.82 74,911.50
381,877.69 2,836,390.84 15,113,206.98 65,347.86
321,533.48 2,896,735.05 12,216,471.93 55,422.92
259,905.44 2,958,363.09 9,258,108.84 45,126.14
196,966.27 3,021,302.26 6,236,806.57 34,446.70
132,688.06 3,085,580.47 3,151,226.10 23,373.51
67,042.34 3,151,226.19 (0.09) 11,895.17
CUENTA DETALLE DEBITO CREDITO
1110 BANCOS 3,103,973.17
2105 OBLIGACION FINANCIERA 2,018,693.17
42 OTRO INGRESO FINANCIERO 191,220.00
5 GASTO DE INTERES 1,276,500.00
3,295,193.17 3,295,193.17

CUENTA DETALLE DEBITO CREDITO

1110 BANCOS 3,103,973.17
2105 OBLIGACION FINANCIERA 2,055,207.29
42 OTRO INGRESO FINANCIERO 186,423.00
5 GASTO DE INTERES 1,235,188.87
3,290,396.16 3,290,396.17

CUENTA DETALLE DEBITO CREDITO

1110 BANCOS 3,103,973.17
2105 OBLIGACION FINANCIERA 2,092,381.88
42 OTRO INGRESO FINANCIERO 181,407.57
5 GASTO DE INTERES 1,192,998.85
3,285,380.73 3,285,380.74
 DATOS TABLA DE AMORTIZACIÓN
TASA M 2.01% NARANJITA SAS, BANCO AGRARIO
TIEMPO 24
VALOR 36,000,000.00 N° VALOR CUOTA APORTE INTERES
FORMULA ($ 1,905,516.33) 0
1 1,905,516.33 723,600.00
2 1,905,516.33 699,843.48
3 1,905,516.33 675,609.46
4 1,905,516.33 650,888.33
5 1,905,516.33 625,670.31
6 1,905,516.33 599,945.40
7 1,905,516.33 573,703.43
8 1,905,516.33 546,933.99
9 1,905,516.33 519,626.48
10 1,905,516.33 491,770.10
11 1,905,516.33 463,353.80
12 1,905,516.33 434,366.33
13 1,905,516.33 404,796.21
14 1,905,516.33 374,631.74
15 1,905,516.33 343,860.96
16 1,905,516.33 312,471.69
17 1,905,516.33 280,451.49
18 1,905,516.33 247,787.69
19 1,905,516.33 214,467.34
20 1,905,516.33 180,477.26
21 1,905,516.33 145,803.97
22 1,905,516.33 110,433.75
23 1,905,516.33 74,352.59
24 1,905,516.33 37,546.20
RTIZACIÓN DATOS
NCO AGRARIO TASA M 2.13%
TIEMPO 24
APORTE CAPITAL SALDO VALOR 36,000,000.00
36,000,000.00 FORMULA ($ 1,930,961.12)
1,181,916.33 34,818,083.67
1,205,672.85 33,612,410.82
1,229,906.87 32,382,503.95
1,254,628.00 31,127,875.95
1,279,846.02 29,848,029.93
1,305,570.93 28,542,459.00
1,331,812.90 27,210,646.09
1,358,582.34 25,852,063.75
1,385,889.85 24,466,173.90
1,413,746.23 23,052,427.67
1,442,162.53 21,610,265.13
1,471,150.00 20,139,115.13
1,500,720.12 18,638,395.02
1,530,884.59 17,107,510.42
1,561,655.37 15,545,855.05
1,593,044.64 13,952,810.41
1,625,064.84 12,327,745.57
1,657,728.64 10,670,016.93
1,691,048.99 8,978,967.94
1,725,039.07 7,253,928.86
1,759,712.36 5,494,216.50
1,795,082.58 3,699,133.92
1,831,163.74 1,867,970.19
1,867,970.13 0.06
 TABLA DE AMORTIZACIÓN
TAPITAS LTDA, BANCO DE LA REPUBLICA

N° VALOR CUOTA APORTE INTERES APORTE CAPITAL

0
1 1,930,961.12 765,900.00 1,165,061.12
2 1,930,961.12 741,113.32 1,189,847.80
3 1,930,961.12 715,799.31 1,215,161.81
4 1,930,961.12 689,946.75 1,241,014.37
5 1,930,961.12 663,544.16 1,267,416.96
6 1,930,961.12 636,579.87 1,294,381.25
7 1,930,961.12 609,041.91 1,321,919.21
8 1,930,961.12 580,918.08 1,350,043.04
9 1,930,961.12 552,195.91 1,378,765.21
10 1,930,961.12 522,862.68 1,408,098.44
11 1,930,961.12 492,905.39 1,438,055.73
12 1,930,961.12 462,310.75 1,468,650.37
13 1,930,961.12 431,065.21 1,499,895.91
14 1,930,961.12 399,154.93 1,531,806.19
15 1,930,961.12 366,565.75 1,564,395.37
16 1,930,961.12 333,283.24 1,597,677.88
17 1,930,961.12 299,292.64 1,631,668.48
18 1,930,961.12 264,578.90 1,666,382.22
19 1,930,961.12 229,126.62 1,701,834.50
20 1,930,961.12 192,920.09 1,738,041.03
21 1,930,961.12 155,943.26 1,775,017.86
22 1,930,961.12 118,179.76 1,812,781.36
23 1,930,961.12 79,612.83 1,851,348.29
24 1,930,961.12 40,225.40 1,890,735.72
 CUENTA DETALLE
1110 BANCOS
2105 OBLIGACION FINANCIERA
SALDO 42 OTRO INGRESO FINANCIERO
36,000,000.00 5 GASTO DE INTERES
34,834,938.88 42,300.00
33,645,091.08 41,269.84
32,429,929.28 40,189.86 CUENTA DETALLE
31,188,914.90 39,058.42 1110 BANCOS
29,921,497.95 37,873.86 2105 OBLIGACION FINANCIERA
28,627,116.70 36,634.47 42 OTRO INGRESO FINANCIERO
27,305,197.48 35,338.48 5 GASTO DE INTERES
25,955,154.44 33,984.09
24,576,389.23 32,569.43
23,168,290.79 31,092.59 CUENTA DETALLE
21,730,235.06 29,551.59 1110 BANCOS
20,261,584.69 27,944.42 2105 OBLIGACION FINANCIERA
18,761,688.78 26,269.00 42 OTRO INGRESO FINANCIERO
17,229,882.59 24,523.19 5 GASTO DE INTERES
15,665,487.22 22,704.79
14,067,809.35 20,811.55
12,436,140.87 18,841.15 CUENTA DETALLE
10,769,758.65 16,791.21 1110 BANCOS
9,067,924.14 14,659.27 2105 OBLIGACION FINANCIERA
7,329,883.11 12,442.83 42 OTRO INGRESO FINANCIERO
5,554,865.25 10,139.29 5 GASTO DE INTERES
3,742,083.89 7,746.01
1,890,735.60 5,260.24
(0.12) 2,679.20 CUENTA DETALLE
1110 BANCOS
2105 OBLIGACION FINANCIERA
42 OTRO INGRESO FINANCIERO
5 GASTO DE INTERES

CUENTA DETALLE
1110 BANCOS
2105 OBLIGACION FINANCIERA
42 OTRO INGRESO FINANCIERO
5 GASTO DE INTERES
 DEBITO CREDITO
1,905,516.33
1,181,916.33
42,300.00
765,900.00
1,947,816.33 1,947,816.33

DEBITO CREDITO
1,905,516.33
1,205,672.85
41,269.84
741,113.32
1,946,786.17 1,946,786.17

DEBITO CREDITO
1,905,516.33
1,229,906.87
40,189.86
715,799.31
1,945,706.18 1,945,706.19

DEBITO CREDITO
1,905,516.33
1,254,628.00
39,058.42
689,946.75
1,944,574.75 1,944,574.75

DEBITO CREDITO
1,905,516.33
1,279,846.02
37,873.86
663,544.16
1,943,390.18 1,943,390.19

DEBITO CREDITO
1,905,516.33
1,305,570.93
36,634.47
636,579.87
1,942,150.80 1,942,150.80
 TABLA DE AMORTIZACIÓN
TAPITAS LTDA, CREDITO COMERCIAL

N° VALOR CUOTA APORTE INTERES

DATOS 0
TASA M 1.80% 2019 1 3,798,383.18 1,800,000.00
TIEMPO 36 2 3,798,383.18 1,764,029.10
VALOR 100,000,000.00 3 3,798,383.18 1,727,410.73
FORMULA ($ 3,798,383.18) 4 3,798,383.18 1,690,133.23
5 3,798,383.18 1,652,184.73
6 3,798,383.18 1,613,553.15
7 3,798,383.18 1,574,226.21
8 3,798,383.18 1,534,191.39
2020
9 3,798,383.18 1,493,435.94
10 3,798,383.18 1,451,946.89
11 3,798,383.18 1,409,711.03
12 3,798,383.18 1,366,714.93
13 3,798,383.18 1,322,944.90
14 3,798,383.18 1,278,387.02
15 3,798,383.18 1,233,027.09
16 3,798,383.18 1,186,850.68
17 3,798,383.18 1,139,843.09
18 3,798,383.18 1,091,989.37
19 3,798,383.18 1,043,274.28
20 3,798,383.18 993,682.32
2021
21 3,798,383.18 943,197.70
22 3,798,383.18 891,804.37
23 3,798,383.18 839,485.95
24 3,798,383.18 786,225.80
25 3,798,383.18 732,006.96
26 3,798,383.18 676,812.19
27 3,798,383.18 620,623.91
28 3,798,383.18 563,424.25
29 3,798,383.18 505,194.99
30 3,798,383.18 445,917.60
31 3,798,383.18 385,573.22
2022
32 3,798,383.18 324,142.64
33 3,798,383.18 261,606.31
34 3,798,383.18 197,944.33
35 3,798,383.18 133,136.43
36 3,798,383.18 67,161.99
ORTIZACIÓN
DITO COMERCIAL

APORTE CAPITAL SALDO 31-Dec-19 31-Dec-20 31-Dec-21

100,000,000.00 CP 27,465,758.02 34,022,398.37 34,479,106.14
1,998,383.18 98,001,616.82 LP 68,501,504.51 34,479,106.14
2,034,354.08 95,967,262.74
2,070,972.45 93,896,290.29
2,108,249.95 91,788,040.34
2,146,198.45 89,641,841.88
2,184,830.03 87,457,011.86
2,224,156.97 85,232,854.89
2,264,191.79 82,968,663.10
2,304,947.24 80,663,715.85
2,346,436.29 78,317,279.56
2,388,672.15 75,928,607.41
2,431,668.25 73,496,939.17
2,475,438.28 71,021,500.89
2,519,996.16 68,501,504.73
2,565,356.09 65,936,148.63
2,611,532.50 63,324,616.13
2,658,540.09 60,666,076.04
2,706,393.81 57,959,682.23
2,755,108.90 55,204,573.33
2,804,700.86 52,399,872.47
2,855,185.48 49,544,686.99
2,906,578.81 46,638,108.18
2,958,897.23 43,679,210.94
3,012,157.38 40,667,053.56
3,066,376.22 37,600,677.34
3,121,570.99 34,479,106.36
3,177,759.27 31,301,347.09
3,234,958.93 28,066,388.16
3,293,188.19 24,773,199.97
3,352,465.58 21,420,734.38
3,412,809.96 18,007,924.42
3,474,240.54 14,533,683.88
3,536,776.87 10,996,907.01
3,600,438.85 7,396,468.16
3,665,246.75 3,731,221.41
3,731,221.19 0.21
CODIGO CUENTA SALDOS
4 AJUSTE AL IMPUESTO 579
1 ANTICIPO DE RETE FUENTE 18,547,823
1 ANTICIPO DE RETE ICA 8,190,718
1 ANTICIPO DE RETE IVA 16,623,880
1 ANTICIPO POR AUTORRETENCIÓN 2,967,652
5 APORTES A ENTIDADES PROMOTORAS DE SALUD - EPS 3,610,769
5 APORTES A ENTIDADES PROMOTORAS DE SALUD - EPS 1,614,168
APORTES A ENTIDADES PROMOTORAS DE SALUD - EPS -
5 APORTES A FONDO DE PENSIONES 11,674,727
5 APORTES A FONDO DE PENSIONES 7,895,385
5 APORTES ADMINISTRADORA DE RIESGOS PROFESIONALES, ARP 536,897
5 APORTES ADMINISTRADORA DE RIESGOS PROFESIONALES, ARP 1,313,760
APORTES AL ICBF, SENA Y CAJA DE COMPENSACIÓN -
APORTES ASEGURADORA DE RIESGOS PROFESIONALES, ARP -
5 APORTES CAJAS DE COMPENSACION FAMILIAR 6,020,000
5 APORTES CAJAS DE COMPENSACION FAMILIAR 3,395,514
5 APORTES ICBF 840,000
5 APORTES SENA 560,000
3 APORTES SOCIALES 470,000,000
5 ARRENDAMIENTOS 15,700,000
5 ASESORIAS CONTABLES 932,284
5 AUXILIO DE TRANSPORTE 3,186,000
5 AUXILIO DE TRANSPORTE 1,164,384
1 BANCOS 659,155,411
1 CAJA GENERAL 683,541
1 CAJAS MENORES 853,630
2 CESANTIAS 819,984
2 CESANTIAS 6,154,863
5 CESANTIAS 6,200,000
5 CESANTIAS 6,154,863
1 CLIENTES NACIONALES 3,362,874
4 COMERCIO AL POR MAYOR Y AL POR MENOR 873,174,989
6 COSTO DE VENTA COMERCIALIZACIÓN 216,744,000
6 COSTO DE VENTA PRODUCCIÓN 219,843,495
1 DESCONTABLE 49,124,021
5 DIVERSOS 823,000
1 EQUIPOS DE COMPUTACIÓN Y COMUNICACIÓN 30,000,000
FONDO DE PENSIONES -
5 FONDO DE SOLIDARIDAD PENSIONAL 5,307,692
5 FONDO DE SOLIDARIDAD PENSIONAL 283,000
 FONDO DE SOLIDARIDAD PENSIONAL -
5 GASTO POR AJUSTE AL PESO 741
5 GASTOS BANCARIOS 170,000
5 GASTOS FINANCIEROS GMF 3,324,092
5 GASTOS FINANCIEROS TRANSACCIÓN EN CAJERO 480,000
5 GASTOS FINANCIEROS TRANSACCIÓN EN LINEA 650,000
GASTOS Y COSTOS POR PAGAR -
GASTOS Y COSTOS POR PAGAR HONORARIOS -
GASTOS Y COSTOS POR PAGAR POR TRANSPORTE -
GASTOS Y COSTOS POR PAGAR PRUEBAS -
2 GENERADO 92,964,528
IMPUESTO AL VALOR AGREGADO -
2 INTERES SOBRE CESANTIAS 175,540
5 INTERESES 12,270,564
5 INTERESES DE CESANTIAS 175,540
2 INTERESES DE CESANTIAS 8,200
5 INTERESES DE CESANTIAS 350,000
1 INVENTARIO PRODUCTOS TERMINADOS 1,656,505
1 INVERSIONES A LARGO PLAZO 38,700,000
5 MANTENIMIENTO Y REPARACIONES 554,000
1 MAQUINARIA Y EQUIPO 7,259,699
MATERIAS PRIMAS -
MATERIAS PRIMAS INDIRECTAS -
1 MERCANCIAS NO FABRICADAS POR LA EMPRESA 2,000,000
5 NOTARIALES 50,000
OTROS ACREEDORES -
4 OTROS INGRESOS FINANCIEROS 417,166
2 PRESTAMOS BANCARIOS GARANTIZADOS 88,308,336
PRIMAS DE SERVICIOS -
PRIMAS DE SERVICIOS -
5 PRIMAS DE SERVICIOS 3,098,332
5 PRIMAS DE SERVICIOS 6,721,303
1 PROGRAMAS DE COMPUTADOR 523,600
PROVEEDORES NACIONALES -
5 REGISTRO MERCANTIL 1,375,000
2 RETE FUENTE 5,535,847
2 RETE FUENTE ARRIENDOS 262,500
2 RETE FUENTE HONORARIOS 16,060
2 RETE FUENTE MANTENIMIENTO 9,900
2 RETE FUENTE POR SALARIO INTEGRAL 842,468
2 RETE ICA 2,392,500
2 RETE ICA ARRIENDO 96,600
2 RETE ICA HONORARIOS 3,077
2 RETE ICA MANTENIMIENTO 2,127
2 RETENCIÓN POR AUTORRETENCIÓN 1,957,139
SALARIOS POR PAGAR -
5 SERVICIOS 2,188,000
SERVICIOS DE MANTENIMIENTO -
5 SUELDOS DEL PERSONAL 77,230,769
5 SUELDOS DEL PERSONAL 81,258,252
5 TRAMITES Y LICENCIAS 207,000
2 VACACIONES 410,482
2 VACACIONES 5,883,038
5 VACACIONES 2,335,200
5 VACACIONES 3,547,838
BALANCE DE COMPROBACIÓN ESTADO DE RESULTADOS
DEBITO CREDITO DEBITO CREDITO
579 579
18,547,823
8,190,718
16,623,880
2,967,652
3,610,769 3,610,769
1,614,168 1,614,168

11,674,727 11,674,727
7,895,385 7,895,385
536,897 536,897
1,313,760 1,313,760
-
-
6,020,000 6,020,000
3,395,514 3,395,514
840,000 840,000
560,000 560,000
470,000,000
15,700,000 15,700,000
932,284 932,284
3,186,000 3,186,000
1,164,384 1,164,384
659,155,411
683,541
853,630
819,984
6,154,863
6,200,000 6,200,000
6,154,863 6,154,863
3,362,874
873,174,989 873,174,989
216,744,000 216,744,000
219,843,495 219,843,495
49,124,021
823,000 823,000
30,000,000
-
5,307,692 5,307,692
283,000 283,000
 -
741 741
170,000 170,000
3,324,092 3,324,092
480,000 480,000
650,000 650,000
-
-
-

92,964,528

175,540
12,270,564 12,270,564
175,540 175,540
8,200
350,000 350,000
1,656,505
38,700,000
554,000 554,000
7,259,699

-
2,000,000
50,000 50,000
-
417,166 417,166
88,308,336
-

3,098,332 3,098,332
6,721,303 6,721,303
523,600

1,375,000 1,375,000
5,535,847
262,500
16,060
9,900
842,468
2,392,500
96,600
3,077
 2,127
1,957,139
-
2,188,000 2,188,000
-
77,230,769 77,230,769
81,258,252 81,258,252
207,000 207,000
410,482
5,883,038
2,335,200 2,335,200
3,547,838 3,547,838
1,549,435,923 1,549,435,923 709,786,569 873,592,734
163,806,165
 BALANCE GENERAL
DEBITO CREDITO

18,547,823
8,190,718
16,623,880
2,967,652

470,000,000

659,155,411
683,541
853,630
819,984
6,154,863

3,362,874

49,124,021

30,000,000
 92,964,528

175,540

8,200

1,656,505
38,700,000

7,259,699

2,000,000

88,308,336

523,600

5,535,847
262,500
16,060
9,900
842,468
2,392,500
96,600
3,077
 2,127
1,957,139

410,482
5,883,038

839,649,354 675,843,189