realizar el parcial final con lo explicado en

Datos de entrada Una empresa acude a un

VA 150,000,000 banco le concede un préstam
22.0% E.A. 48 cuotas mensuales, a un
TASA 19.9% NMV anual y unos costos asociado
amortizado de esta operació
1.7% MENSUAL
NPER 48
COSTOS ASOCIADOS 2,500,000
PAGO 4,558,669

ABONO A ABONO A SALDO DE

MES
INTERÉS CAPITAL CAPITAL
0 150,000,000
1 2,490,792 2,067,877 147,932,123
2 2,456,454 2,102,215 145,829,907
3 2,421,546 2,137,123 143,692,784
4 2,386,058 2,172,610 141,520,174
5 2,349,982 2,208,687 139,311,487
6 2,313,306 2,245,363 137,066,124
7 2,276,021 2,282,648 134,783,476
8 2,238,117 2,320,552 132,462,923
9 2,199,583 2,359,085 130,103,838
10 2,160,410 2,398,259 127,705,579
11 2,120,586 2,438,082 125,267,497
12 2,080,101 2,478,567 122,788,929
13 2,038,944 2,519,725 120,269,205
14 1,997,103 2,561,566 117,707,639
15 1,954,568 2,604,101 115,103,538
16 1,911,326 2,647,343 112,456,195
17 1,867,366 2,691,303 109,764,893
18 1,822,676 2,735,993 107,028,900
19 1,777,244 2,781,424 104,247,476
20 1,731,058 2,827,611 101,419,865
21 1,684,105 2,874,564 98,545,301
22 1,636,372 2,922,297 95,623,004
23 1,587,846 2,970,823 92,652,181
24 1,538,515 3,020,154 89,632,027
25 1,488,365 3,070,304 86,561,723
26 1,437,381 3,121,288 83,440,436
27 1,385,552 3,173,117 80,267,318
28 1,332,861 3,225,808 77,041,510
29 1,279,296 3,279,373 73,762,137
30 1,224,841 3,333,828 70,428,309
31 1,169,482 3,389,187 67,039,121
32 1,113,203 3,445,466 63,593,655
33 1,055,990 3,502,679 60,090,977
34 997,827 3,560,842 56,530,135
35 938,699 3,619,970 52,910,165
36 878,588 3,680,081 49,230,084
37 817,479 3,741,190 45,488,894
38 755,356 3,803,313 41,685,581
39 692,201 3,866,468 37,819,112
40 627,997 3,930,672 33,888,440
41 562,727 3,995,942 29,892,498
42 496,373 4,062,296 25,830,202
43 428,918 4,129,751 21,700,451
44 360,342 4,198,327 17,502,124
45 290,628 4,268,041 13,234,083
46 219,756 4,338,913 8,895,170
47 147,707 4,410,962 4,484,207
48 74,462 4,484,207 -0
 Una empresa acude a un banco para obtener financiación. El
banco le concede un préstamo por $150.000.000, para cancelar en
48 cuotas mensuales, a una tasa de interés del 22% efectiva
anual y unos costos asociados de $2.500.000. Determinar el costo
amortizado de esta operación y realice el correspondiente registro
contable
 Datos de entrada
VA 150,000,000
22.0% E.A.
TASA 19.9% NMV
1.7% MENSUAL
NPER 48
COSTOS INCIDENTALES 2,500,000
PAGO 4,558,669

ABONO DEL COSTOS

MES PAGO
CRÉDITO ASOCIADOS
0 150,000,000 2,500,000 0
1 2,490,792
2 2,490,792
3 2,490,792
4 2,490,792
5 2,490,792
6 2,490,792
7 2,490,792
8 2,490,792
9 2,490,792
10 2,490,792
11 2,490,792
12 2,490,792
13 2,490,792
14 2,490,792
15 2,490,792
16 2,490,792
17 2,490,792
18 2,490,792
19 2,490,792
20 2,490,792
21 2,490,792
22 2,490,792
23 2,490,792
24 2,490,792
25 2,490,792
26 2,490,792
27 2,490,792
28 2,490,792
29 2,490,792
30 2,490,792
31 2,490,792
32 2,490,792
33 2,490,792
34 2,490,792
35 2,490,792
36 2,490,792
37 2,490,792
38 2,490,792
39 2,490,792
40 2,490,792
41 2,490,792
42 2,490,792
43 2,490,792
44 2,490,792
45 2,490,792
46 2,490,792
47 2,490,792
48 2,490,792
 la tasa de interés efectiva es la tasa de descuento que iguala
exactamente los flujos de efectivo por cobrar o por pagar
estimados a lo largo de la vida esperada del instrumento
financiero, con el valor neto en libros del activo o pasivo financiero.
En términos financieros la tasa de interés efectiva de que tratan las
NIIF equivale a la TIR de un proyecto

FC NETO TIR -0.83%

-147,500,000
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
2,490,792
 Datos de entrada
VA 147,500,000
TASA 22.0% E.A.
NPER 19.9% NMV
COSTOS INCIDENTALES -0.83% MENSUAL
PRESTAMO REAL 48
PAGO 2,500,000

ABONO A ABONO A SALDO DE

MES
INTERÉS CAPITAL CAPITAL
0 ###
1 -1,219,603 3,710,394 ###
2 3,679,715 3,679,715 ###
3 3,649,289 3,649,289 ###
4 3,619,115 3,619,115 ###
5 3,589,190 3,589,190 ###
6 3,559,513 3,559,513 ###
7 3,530,081 3,530,081 ###
8 3,500,893 3,500,893 ###
9 3,471,946 3,471,946 ###
10 3,443,238 3,443,238 ###
11 3,414,768 3,414,768 ###
12 3,386,533 3,386,533 ###
13 3,358,531 3,358,531 ###
14 3,330,761 3,330,761 98,256,032
15 3,303,221 3,303,221 94,952,811
16 3,275,908 3,275,908 91,676,903
17 3,248,821 3,248,821 88,428,082
18 3,221,958 3,221,958 85,206,123
19 3,195,318 3,195,318 82,010,805
20 3,168,897 3,168,897 78,841,908
21 3,142,695 3,142,695 75,699,213
22 3,116,710 3,116,710 72,582,503
23 3,090,939 3,090,939 69,491,564
24 3,065,382 3,065,382 66,426,182
25 3,040,036 3,040,036 63,386,146
26 3,014,899 3,014,899 60,371,246
27 2,989,971 2,989,971 57,381,276
28 2,965,248 2,965,248 54,416,027
29 2,940,730 2,940,730 51,475,297
30 2,916,415 2,916,415 48,558,883
31 2,892,300 2,892,300 45,666,582
32 2,868,385 2,868,385 42,798,197
33 2,844,668 2,844,668 39,953,529
34 2,821,147 2,821,147 37,132,382
35 2,797,820 2,797,820 34,334,562
36 2,774,687 2,774,687 31,559,875
37 2,751,744 2,751,744 28,808,131
38 2,728,991 2,728,991 26,079,140
39 2,706,427 2,706,427 23,372,713
40 2,684,049 2,684,049 20,688,664
41 2,661,856 2,661,856 18,026,809
42 2,639,846 2,639,846 15,386,963
43 2,618,018 2,618,018 12,768,944
44 2,596,371 2,596,371 10,172,573
45 2,574,903 2,574,903 7,597,669
46 2,553,613 2,553,613 5,044,057
47 2,532,498 2,532,498 2,511,558
48 2,511,558 2,511,558 0
 INTERÉS INTERÉS COSTO
PERIODO
INICIAL REAL AMORTIZADO
1 2,490,792 -1,219,603 -3,710,394
2 2,456,454 3,679,715 1,223,261
3 2,421,546 3,649,289 1,227,743
4 2,386,058 3,619,115 1,233,057
5 2,349,982 3,589,190 1,239,209
6 2,313,306 3,559,513 1,246,207
7 2,276,021 3,530,081 1,254,060
8 2,238,117 3,500,893 1,262,776
9 2,199,583 3,471,946 1,272,362
10 2,160,410 3,443,238 1,282,828
11 2,120,586 3,414,768 1,294,181
12 2,080,101 3,386,533 1,306,431
13 2,038,944 3,358,531 1,319,587
14 1,997,103 3,330,761 1,333,658
15 1,954,568 3,303,221 1,348,653
16 1,911,326 3,275,908 1,364,582
17 1,867,366 3,248,821 1,381,455
18 1,822,676 3,221,958 1,399,282
19 1,777,244 3,195,318 1,418,073
20 1,731,058 3,168,897 1,437,839
21 1,684,105 3,142,695 1,458,590
22 1,636,372 3,116,710 1,480,338
23 1,587,846 3,090,939 1,503,093
24 1,538,515 3,065,382 1,526,867
25 1,488,365 3,040,036 1,551,671
26 1,437,381 3,014,899 1,577,518
27 1,385,552 2,989,971 1,604,419
28 1,332,861 2,965,248 1,632,387
29 1,279,296 2,940,730 1,661,434
30 1,224,841 2,916,415 1,691,574
31 1,169,482 2,892,300 1,722,819
32 1,113,203 2,868,385 1,755,182
33 1,055,990 2,844,668 1,788,678
34 997,827 2,821,147 1,823,320
35 938,699 2,797,820 1,859,122
36 878,588 2,774,687 1,896,099
37 817,479 2,751,744 1,934,265
38 755,356 2,728,991 1,973,636
39 692,201 2,706,427 2,014,226
40 627,997 2,684,049 2,056,052
41 562,727 2,661,856 2,099,129
42 496,373 2,639,846 2,143,473
 43 428,918 2,618,018 2,189,101
44 360,342 2,596,371 2,236,029
45 290,628 2,574,903 2,284,276
46 219,756 2,553,613 2,333,857
47 147,707 2,532,498 2,384,791
48 74,462 2,511,558 2,437,097
49 0 0 0
50 0 0 0
51 0 0 0
52 0 0 0
53 0 0 0
54 0 0 0
55 0 0 0
56 0 0 0
57 0 0 0
58 0 0 0
59 0 0 0
60 0 0 0

TOTALES 73,753,894 Costo de transacción