CASO N°2 STANIA S.A.

COMPRAS FINANCIADAS - INTERESES IMPLICITOS Y EXPLICITOS

4/30/2010 4/30/2010
Activo
Caja 5,000.00 5,000.00
Mercaderías 5,800.00 6,090.00 100 u
Total 10,800.00 11,090.00

P Neto
Capital 10,600.00 10,600.00
Aj Capital 0.00 530.00 11,130.00
RNA 200.00 -40.00
10,800.00 11,090.00

6/15/2010
Mercaderías 3,083.90 compra u 50 Pcio ctado x (1,05)2 =
int (-) a dev 316.10 Pcio 60 días 68 Pcio ctado =
Proveedores 3,400.00 interes 5% mensual
50 u x 61,678 =
6/30/2010
Caja 9,405.00 vta u 110 110 u x 95 =
Ventas 9,405.00 Pcio 30 días 95 descto 10%
dcto ctado 10% contado
6/30/2010
CMV 6,416.78 EI 100 58 5,800.00
Mercaderías 6,416.78 6/15/2010 10 61.68 616.78
110 6,416.78
7/21/2010
Ant Proveed 3,750.00
Caja 3,750.00 Proveedores 3,400 x (1,05)49/30 =
7/31/2010 3,084 1.08295195 3,339.72
Int (-) dev 255.82 V contado 3,083.90
int (-) a dev 255.82 int deveng 255.82
7/31/2010
Faltante BC 61.68
Mercaderías 61.68
Caja
4/30/2010 5,000.00 0.10 -500.00
6/30/2010 9,405.00 0.05 -470.25
7/21/2010 -3,750.00 0 0.00
Caja 10,655 10,655 10,655.00 -970.25
Ant Proveed 3,750 3,800
Mercaderías 2,405 2,964 Ant Proveed
16,810 17,419 100 u x $ 76 x 50% = 3,800.00

Proveedores 3,400.00 3,400.00 Mercaderías

int (-) a dev -60.28 -60.28 39 u x $ 76 = 2,964.00
Capital 10,600.00 10,600.00
Aj Capital 0.00 1,643.00 Capital Ajustado
RNA ej ant 200.00 -44.00 fecha antic saldo inicio coef
RNA ejerc 2,670.73 1,880.28 4/30/2010 11,130.00 1.10 12,243.00
16,810.44 17,419.00 Capital 10,600.00
control 0.00 0.00 Aj Capital 1,643.00

Ventas 9,405.00 9,875.25 RNA ej ant

CMV -6,416.78 -7,680.75 fecha antic saldo inicio coef
2,988.22 2,194.50 4/30/2010 -40.00 1.10 -44.00
int dev -255.82 -101.62
Faltante BC -61.68 -76.00 Ventas
RxT 833.65 fecha antic saldo hist coef
RECPAM -970.25 6/30/2010 9,405.00 1.05 9,875.25
2,670.73 1,880.28
CMV
fecha antic u vendidas V cte junio V cte sin aj
6/30/2010 110.00 ($ 70 x 95%) 7,315.00

int dev Proveedores

fecha antic importe hist coef AxI
6/15/2010 3,083.90 1.05 3,238.10
7/31/2010 3,339.72 1 3,339.72
255.82 101.62

Faltante BC 1 u 76

Mercaderias
u Pcio u total hist
EI 100 60.9 6,090.00
6/15/2010 50 61.6780045 3,083.90
EF 39 61.6780045 2,405.44
Dif Inv 1 61.6780045 61.68
CMV 110 6,706.78

Rdo p/Tcia
costo V cte RxT
Mercaderías 2,525.71 2,964.00 438.29
CMV 7,346.62 7,680.75 334.13
Faltante BC 64.76 76.00 11.24
Ant Proveed 3,750.00 3,800.00 50.00
833.65
cio ctado x (1,05)2 = 68
68 = 61.6780045
1.1025
3,083.90

10,450.00
1,045.00
9,405.00

coeficientes AxI
04.10 1.10
06.10 1.05
07.10 1.00
coef V cte AxI
1.05 7,680.75

coef AxI
1.10 6,699.00
1.05 3,238.10
1.05 2,525.71
1.05 64.76
7,346.62