LABORATORIO # 2

PROBLEMA #1
DATOS
S= Q 35,000.00
14% CONTADO
12% 30 DIAS
9% 60 DIAS
0% 90 DIAS
FORMA DE TOTAL A DIAS
PAGO FACTURA % DESCUENTO PAGAR DESC.
1 CONTADO Q 35,000.00 14% Q 4,900.00 Q 30,100.00 90
2 30 DIAS Q 35,000.00 12% Q 4,200.00 Q 30,800.00 60
3 60 DIAS Q 35,000.00 9% Q 3,150.00 Q 31,850.00 30
4 90 DIAS Q 35,000.00 0% Q - Q 35,000.00 0

i = I / Pn
1 i= 4900 / (30100*90/360) = 65%
2 i= 4200 / (30800*60/360) = 82%
3 i= 3150 / (31850*30/360) = 119%
4 i= 4903 / (30100*90/360) = 0%

a) La mejor opción es la 3, porque nos hacen un descuento a una tasa de 119% de interés
anual.
b) Si cancela el 31/08/02, debe pagar con la opción 2 = Q.30,800.00

PROBLEMA # 2

P = 50,000 S= P(1+n*i)
n = 100/360 S= 50,000 (1+(100/360)*0.165)
i = 0.085 X 2 = 0.165 S = 52,291.67

DESCUENTO
S = 52,291.67 Db = Snd
d = 0.1575 Db = 52,291.67 * (35/365) * 0.1575
n = 35/365 Db = 789.75

VL = S – Db = 52291.67 – 789.75
VL = Q.51,501.92

PROBLEMA # 3

DESCUENTO BANCARIO DESCUENTO RACIONAL

S = 62,500.00 S = 62,500.00
n = 225/365 N = 225/360
i = 0.18 i = 0.18
Db = Snd Dr = S *(1- ( 1 )
1 +ni
Db = 62,500 * (225/3665) * 0.18 Dr = 62,500 *(1- ( 1 )
1 + ((225/360)*0.18
Db = 6,934.93 Dr = 6,320.22

VALOR LIQUIDO = S-Db VALOR LIQUIDO = S – Dr

VL = 62,500 – 6,934.93 = 55,565.07 VL = 62,500 – 6,320.22 = 56,179.78

PROBLEMA # 4

P = 32,500 S = P (1+ ni) Dr = S *(1- ( 1 )

i = 0.17 S = 32,500 * (1 + (160/365) * 0.17) 1 +ni
n = 160/365 S = 34,921.92 Dr = 34,921.92 *(1- ( 1 )
d = 0.19 1 + ((85/360)*0.19
N = 85/360 Dr = 1,499.33
VL = S –Dr = 34,921.92 – 1,499.33
VL = 33,422.59

PROBLEMA # 5

DATOS
S= Q 75,000.00
15% CONTADO
10% 15 DIAS
5% 30 DIAS
0% 60 DIAS
FORMA DE TOTAL A DIAS
PAGO FACTURA % DESCUENTO PAGAR DESC.
1 CONTADO Q 75,000.00 15% Q 11,250.00 Q 63,750.00 60
2 15 DIAS Q 75,000.00 10% Q 7,500.00 Q 67,500.00 45
3 30 DIAS Q 75,000.00 5% Q 3,750.00 Q 71,250.00 30
4 60 DIAS Q 75,000.00 0% Q - Q 75,000.00 0

i = I / Pn
1 i = 11250 / (63750*60/360) = 106%
2 i = 7500 / (67500*45/360) = 89%
3 i = 3750 / (71250*30/360) = 63%
4 i= 0%

Del 21 de Julio al 5 de agosto hay 15 días.

a) Si cancela el 5/08, debe pagar con la opción 3 = Q.71,250.00. La mejor opción es la 1,

porque nos hacen un descuento a una tasa de 106% de interés anual.
PROBLEMA # 6

VF = Q.115,000.00 a) VN = VF * (1 - d1) * (1 – d2) …. * (1 – dn)

8% = Contado VN = 115,000 * (1 – 0.08) * (1 – 0.07) * (1 – 0.045)
7% = Cliente “A” VN = Q.93,966.27
4.5% = Venta mayor de 100,000
b) VD = VF – VN
VD = 115,000 – 93,966.27
VD = Q.21,033.73

c) DU = 1- {(1 - d1) * (1 – d2) …. * (1 – dn)}

DU = 1- {(1 – 0.08) * (1 – 0.07) * (1 – 0.045)}
DU = 0.1829 ≡ 18.3%

PROBLEMA # 7

a) DU = 1- {(1 - d1) * (1 – d2) …. * (1 – dn)}

DU = 1- {(1 – 0.11) * (1 – 0.09) * (1 – 0.055)}
DU = 0.2346 ≡ 23.5%

b) VN = VF * (1 - d1) * (1 – d2) …. * (1 – dn)

VN = 0.30 * {(1 – 0.11) * (1 – 0.09) * (1 – 0.055)}
VN = 0.23

c) DATOS
S= Q 0.30
15% CONTADO
10% 10 DIAS
7.0% 30 DIAS
4% 60 DIAS
FORMA DE TOTAL A DIAS
PAGO FACTURA % DESCUENTO PAGAR DESC.
1 CONTADO Q 0.30 15% Q 0.0450 Q 0.2550 90
2 10 DIAS Q 0.30 10% Q 0.0300 Q 0.2700 80
3 30 DIAS Q 0.30 7.0% Q 0.0210 Q 0.2790 60
4 60 DIAS Q 0.30 4% Q 0.0120 Q 0.2880 30

i = I / Pn
1 i= 0.045 / (0.255*90/360) = 71%
2 i= 0.03 / (0.27*80/360) = 50%
3 i= 0.021 / (0.279*60/360) = 45%
4 i= 0.012 / (0.288*30/360) = 50%
PROBLEMA # 8

S = Q.125,000.00 n = Db /Sd
P = Q.110,000.00 n = 15,000 / (125,000*0.18)
d = 0.18 n = 0.6666666666
Db = Q.15,000.00
Si n = t/365 Entonces: t = n* 365
t = 0.66666666 *365
t = 243 días

PROBLEMA # 9

S = 10,325.00 i = Dr /Pn
P = 9,245.00 i = 1,080 / (9,245*55/360)
n = 55/360 i = 0.764639362 ≡ 76%
Dr = 1,080.00

PROBLEMA # 10 Jul 31-15 = 16

Ago = 31
Sep = 30
P = 16,000.00 S= P(1+n*i) Oct = 31
i = 0.12 S= 16,000 (1+(109/360)*0.12) Nov =1 .
Total = 109
n = 109/360 S = 16,581.33

Ago 31-21 = 10
Sep = 30
S = 16,581.33 Dr = S *(1- ( 1 ) Oct = 31
n = 72/365 1 +ni Nov =1 .
Total = 72
i = 0.14 Dr = 16,581.33 *(1- ( 1 )
1 + ((72/365)*0.14)
Dr = 445.61

VL = S – Dr
VL = 16,581.33 – 445.61
VL = 16,135.72