GRUPO 2

a) Asiento de Diario
Equipo de trabajo 22,000.00
Banco 6,160.00
Documento por pagar 15,840.00
22,000.00 22,000.00

b)

AÑO COSTO DEL DEPRECIACIÓN DEPRECIACIÓN VALOR EN

S ACTIVO ANUAL ACUMULADA LIBROS

0        
1 22,000.00 3,920.00 3,920.00 22,000.00
2   3,920.00 7,840.00 18,080.00
3   3,920.00 11,760.00 14,160.00
4   3,920.00 15,680.00 10,240.00
5   3,920.00 19,600.00 6,320.00
        2,400.00

c) Gasto de venta 3,920.00

Depreciación acumulada 3,920.00
 3,920.00 3,920.00

a) Asiento de Diario
Equipo de trabajo 130,000.00
Banco 19,500.00
Documento por pagar 110,500.00
130,000.00 130,000.00

b)

AÑO COSTO DEL DEPRECIACIÓN DEPRECIACIÓN VALOR EN

S ACTIVO ANUAL ACUMULADA LIBROS

0        
1 130,000.00 18,320.00 18,320.00 130,000.00
2   18,320.00 36,640.00 111,680.00
3   18,320.00 54,960.00 93,360.00
4   18,320.00 73,280.00 75,040.00
5   18,320.00 91,600.00 56,720.00
        38,400.00

c) Gasto de venta 18,320.00

Depreciación acumulada 18,320.00
18,320.00 18,320.00
C = 325000
n=7
D = 35000
L=?

VALOR EN LIBROS
PERIÓD DEPRECIACIÓ DEPRECIACIÓN
O VALOR
O N ANUAL ANUAL
CONTABLE
0     325,000.00
1 35,000.00 35,000.00 290,000.00
2 35,000.00 70,000.00 255,000.00
3 35,000.00 105,000.00 220,000.00
4 35,000.00 140,000.00 185,000.00
5 35,000.00 175,000.00 150,000.00
6 35,000.00 210,000.00 115,000.00
7 35,000.00 245,000.00 80,000.00

Gasto de venta 35,000.00

Depreciación acumulada 35,000.00
35,000.00 35,000.00

C = 180000
n=5
D = 8000
i = 0.054
L=?
 VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       180,000.00
1 189,720.00 8,000.00 8,000.00 181,720.00
2 191,532.88 8,000.00 16,000.00 183,532.88
3 193,443.66 8,000.00 24,000.00 185,443.66
4 195,457.61 8,000.00 32,000.00 187,457.61
5 197,580.32 8,000.00 40,000.00 189,580.32
C = 1345000
n = 10
D = 130000
i = 0.085
L=?

VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       1,345,000.00
1 1,459,325.00 130,000.00 130,000.00 1,329,325.00
2 1,442,317.63 130,000.00 260,000.00 1,312,317.63
3 1,423,864.62 130,000.00 390,000.00 1,293,864.62
4 1,403,843.12 130,000.00 520,000.00 1,273,843.12
5 1,382,119.78 130,000.00 650,000.00 1,252,119.78
6 1,358,549.96 130,000.00 780,000.00 1,228,549.96
7 1,332,976.71 130,000.00 910,000.00 1,202,976.71
8 1,305,229.73 130,000.00 1,040,000.00 1,175,229.73
9 1,275,124.26 130,000.00 1,170,000.00 1,145,124.26
10 1,242,459.82 130,000.00 1,300,000.00 1,112,459.82
C = 165000
n=5
D = 7150
L =?

VALOR EN LIBROS
PERIÓD DEPRECIACIÓ DEPRECIACIÓN
O VALOR
O N ANUAL ACUMULADA
CONTABLE
0     165,000.00
1 7,150.00 7,150.00 157,850.00
2 7,150.00 14,300.00 150,700.00
3 7,150.00 21,450.00 143,550.00
4 7,150.00 28,600.00 136,400.00
5 7,150.00 35,750.00 129,250.00

C = 2500000
n = 30
D = 160000
i = 0.06
L=?

VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       2,500,000.00
 1 2,650,000.00 160,000.00 160,000.00 2,490,000.00
2 2,639,400.00 160,000.00 320,000.00 2,479,400.00
3 2,628,164.00 160,000.00 480,000.00 2,468,164.00
4 2,616,253.84 160,000.00 640,000.00 2,456,253.84
5 2,603,629.07 160,000.00 800,000.00 2,443,629.07
6 2,590,246.81 160,000.00 960,000.00 2,430,246.81
7 2,576,061.62 160,000.00 1,120,000.00 2,416,061.62
8 2,561,025.32 160,000.00 1,280,000.00 2,401,025.32
9 2,545,086.84 160,000.00 1,440,000.00 2,385,086.84
10 2,528,192.05 160,000.00 1,600,000.00 2,368,192.05
11 2,510,283.57 160,000.00 1,760,000.00 2,350,283.57
12 2,491,300.59 160,000.00 1,920,000.00 2,331,300.59
13 2,471,178.62 160,000.00 2,080,000.00 2,311,178.62
14 2,449,849.34 160,000.00 2,240,000.00 2,289,849.34
15 2,427,240.30 160,000.00 2,400,000.00 2,267,240.30
16 2,403,274.72 160,000.00 2,560,000.00 2,243,274.72
17 2,377,871.20 160,000.00 2,720,000.00 2,217,871.20
18 2,350,943.47 160,000.00 2,880,000.00 2,190,943.47
19 2,322,400.08 160,000.00 3,040,000.00 2,162,400.08
20 2,292,144.09 160,000.00 3,200,000.00 2,132,144.09
21 2,260,072.73 160,000.00 3,360,000.00 2,100,072.73
22 2,226,077.10 160,000.00 3,520,000.00 2,066,077.10
23 2,190,041.72 160,000.00 3,680,000.00 2,030,041.72
24 2,151,844.23 160,000.00 3,840,000.00 1,991,844.23
25 2,111,354.88 160,000.00 4,000,000.00 1,951,354.88
26 2,068,436.17 160,000.00 4,160,000.00 1,908,436.17
27 2,022,942.34 160,000.00 4,320,000.00 1,862,942.34
28 1,974,718.88 160,000.00 4,480,000.00 1,814,718.88
29 1,923,602.02 160,000.00 4,640,000.00 1,763,602.02
30 1,869,418.14 160,000.00 4,800,000.00 1,709,418.14

AÑO 20 2,132,144.09
AÑO 5 2,443,629.07

C = 2500000
n = 20
D = 160000
i = 0.06
L=?

VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       2,500,000.00
1 2,650,000.00 160,000.00 160,000.00 2,490,000.00
2 2,639,400.00 160,000.00 320,000.00 2,479,400.00
3 2,628,164.00 160,000.00 480,000.00 2,468,164.00
4 2,616,253.84 160,000.00 640,000.00 2,456,253.84
5 2,603,629.07 160,000.00 800,000.00 2,443,629.07
6 2,590,246.81 160,000.00 960,000.00 2,430,246.81
7 2,576,061.62 160,000.00 1,120,000.00 2,416,061.62
8 2,561,025.32 160,000.00 1,280,000.00 2,401,025.32
9 2,545,086.84 160,000.00 1,440,000.00 2,385,086.84
10 2,528,192.05 160,000.00 1,600,000.00 2,368,192.05
11 2,510,283.57 160,000.00 1,760,000.00 2,350,283.57
12 2,491,300.59 160,000.00 1,920,000.00 2,331,300.59
13 2,471,178.62 160,000.00 2,080,000.00 2,311,178.62
14 2,449,849.34 160,000.00 2,240,000.00 2,289,849.34
15 2,427,240.30 160,000.00 2,400,000.00 2,267,240.30
16 2,403,274.72 160,000.00 2,560,000.00 2,243,274.72
17 2,377,871.20 160,000.00 2,720,000.00 2,217,871.20
18 2,350,943.47 160,000.00 2,880,000.00 2,190,943.47
19 2,322,400.08 160,000.00 3,040,000.00 2,162,400.08
20 2,292,144.09 160,000.00 3,200,000.00 2,132,144.09
C = 2500000
n=5
D = 160000
i = 0.06
L=?
 VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       2,500,000.00
1 2,650,000.00 160,000.00 160,000.00 2,490,000.00
2 2,639,400.00 160,000.00 320,000.00 2,479,400.00
3 2,628,164.00 160,000.00 480,000.00 2,468,164.00
4 2,616,253.84 160,000.00 640,000.00 2,456,253.84
5 2,603,629.07 160,000.00 800,000.00 2,443,629.07

C = 120000
n=8
D=?
i = 0.14
L = 23000

VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       120,000.00
1 136,800.00 24,130.29 24,130.29 112,669.71
2 128,443.47 24,130.29 48,260.58 104,313.18
 3 118,917.02 24,130.29 72,390.87 94,786.73
4 108,056.88 24,130.29 96,521.16 83,926.59
5 95,676.31 24,130.29 120,651.45 71,546.02
6 81,562.46 24,130.29 144,781.74 57,432.17
7 65,472.68 24,130.29 168,912.03 41,342.39
8 47,130.32 24,130.29 193,042.32 23,000.03

(VERDADERO)
C = 150956.07
n=5
D = 9600
i = 0.048
L = 138000
VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       150,956.07
1 158,201.96 9,600.00 9,600.00 148,601.96
2 155,734.86 9,600.00 19,200.00 146,134.86
3 153,149.33 9,600.00 28,800.00 143,549.33
4 150,439.70 9,600.00 38,400.00 140,839.70
5 147,600.00 9,600.00 48,000.00 138,000.00

(FALSO)
C = 127500
n=4
D = 35200
i = 0.055
L = 38050
VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       127,500.00
1 134,512.50 35,200.00 35,200.00 99,312.50
2 104,774.69 35,200.00 70,400.00 69,574.69
 3 73,401.30 35,200.00 105,600.00 38,201.30
4 40,302.37 35,200.00 140,800.00 5,102.37

(VERDADERO)
C = 275000
n=8

D = 17850
i = 0.068
L = 283658.26

VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       275,000.00
1 293,700.00 17,850.00 17,850.00 275,850.00
2 294,607.80 17,850.00 35,700.00 276,757.80
3 295,577.33 17,850.00 53,550.00 277,727.33
4 296,612.79 17,850.00 71,400.00 278,762.79
5 297,718.66 17,850.00 89,250.00 279,868.66
6 298,899.73 17,850.00 107,100.00 281,049.73
7 300,161.11 17,850.00 124,950.00 282,311.11
8 301,508.26 17,850.00 142,800.00 283,658.26

(VERDADERO)
C = 175000
n=6
D = 18300
L = 65200

VALOR EN LIBROS
PERIÓD DEPRECIACIÓ DEPRECIACIÓN
O VALOR
O N ANUAL ACUMULADA
CONTABLE
0     175,000.00
1 18,300.00 18,300.00 156,700.00
2 18,300.00 36,600.00 138,400.00
3 18,300.00 54,900.00 120,100.00
4 18,300.00 73,200.00 101,800.00
5 18,300.00 91,500.00 83,500.00
6 18,300.00 109,800.00 65,200.00

(VERDADERO)
C = 425000
n=6
D = 40833.33
L = 180000

VALOR EN LIBROS
PERIÓD DEPRECIACIÓ DEPRECIACIÓN
O VALOR
O N ANUAL ACUMULADA
CONTABLE
0     425,000.00
1 40,833.33 40,833.33 384,166.67
2 40,833.33 81,666.66 343,333.34
3 40,833.33 122,499.99 302,500.01
4 40,833.33 163,333.32 261,666.68
5 40,833.33 204,166.65 220,833.35
6 40,833.33 244,999.98 180,000.02

C = 190000
n=7
D=?
i = 0.093
L = 69300

VALOR CON DEPRECIACIÓN DEPRECIACIÓN VALOR EN LIBROS O

PERIÓDO
INFLACIÓN ANUAL ACUMULADA VALOR CONTABLE
0       190,000.00
1 207,670.00 30,668.78 30,668.78 177,001.22
2 193,462.33 30,668.78 61,337.56 162,793.56
3 177,933.36 30,668.78 92,006.34 147,264.58
4 160,960.18 30,668.78 122,675.11 130,291.41
5 142,408.51 30,668.78 153,343.89 111,739.73
6 122,131.52 30,668.78 184,012.67 91,462.74
7 99,968.78 30,668.78 214,681.45 69,300.00

C = 284320
n=5
D =?
i = 0.117
L = 94660

VALOR EN LIBROS
PERIÓD VALOR CON DEPRECIACIÓN DEPRECIACIÓN
O VALOR
O INFLACIÓN ANUAL ACUMULADA
CONTABLE
0       284,320.00
1 317,585.44 63,298.29 63,298.29 254,287.15
2 284,038.75 63,298.29 126,596.58 220,740.46
3 246,567.10 63,298.29 189,894.86 183,268.81
4 204,711.26 63,298.29 253,193.15 141,412.97
5 157,958.29 63,298.29 316,491.44 94,660.00