EJERCICIO N° 6 .

PASIVO

EL 01-01-2018 el Banco provincial concede un préstamo a comercializadora los girasoles por 3

años por un monto de 4.000.000,00 bolívares, a un interés del 24%. La comisión es de 200.000,00 .
Realizar los registros contables al 01-01-2018 y al final de cada mes. préstamo de corto plazo para
el siguiente año. Utilice el costo amortizado

A continuación se presenta la tabla de amortización presentada por el banco.

MONTO Bs 4.000.000,00
INTERES 24,00%
PLAZO 36
CUOTA Bs 156.931,41
CUOTA TOTAL Bs 156.931,41 TOTAL A PAGAR Bs 5.649.530,77

SALDO SALDO CUOTA INTERES AMORTIZACION INTERES AMORTIZACION

PERIODO INICIAL FINAL MENSUAL MENSUAL MENSUAL ACUMULADO ACUMULADA
1 4.000.000,00 3.923.068,59 156.931,41 80.000,00 76.931,41 80.000,00 76.931,41
2 3.923.068,59 3.844.598,55 156.931,41 78.461,37 78.470,04 158.461,37 155.401,45
3 3.844.598,55 3.764.559,11 156.931,41 76.891,97 80.039,44 235.353,34 235.440,89
4 3.764.559,11 3.682.918,88 156.931,41 75.291,18 81.640,23 310.644,53 317.081,12
5 3.682.918,88 3.599.645,85 156.931,41 73.658,38 83.273,03 384.302,90 400.354,15
6 3.599.645,85 3.514.707,36 156.931,41 71.992,92 84.938,49 456.295,82 485.292,64
7 3.514.707,36 3.428.070,09 156.931,41 70.294,15 86.637,26 526.589,97 571.929,91
8 3.428.070,09 3.339.700,09 156.931,41 68.561,40 88.370,01 595.151,37 660.299,91
9 3.339.700,09 3.249.562,68 156.931,41 66.794,00 90.137,41 661.945,37 750.437,32
10 3.249.562,68 3.157.622,52 156.931,41 64.991,25 91.940,16 726.936,62 842.377,48
11 3.157.622,52 3.063.843,56 156.931,41 63.152,45 93.778,96 790.089,07 936.156,44
12 3.063.843,56 2.968.189,02 156.931,41 61.276,87 95.654,54 851.365,95 1.031.810,98
13 2.968.189,02 2.870.621,39 156.931,41 59.363,78 97.567,63 910.729,73 1.129.378,61
14 2.870.621,39 2.771.102,41 156.931,41 57.412,43 99.518,98 968.142,15 1.228.897,59
15 2.771.102,41 2.669.593,05 156.931,41 55.422,05 101.509,36 1.023.564,20 1.330.406,95
16 2.669.593,05 2.566.053,50 156.931,41 53.391,86 103.539,55 1.076.956,06 1.433.946,50
17 2.566.053,50 2.460.443,16 156.931,41 51.321,07 105.610,34 1.128.277,13 1.539.556,84
18 2.460.443,16 2.352.720,61 156.931,41 49.208,86 107.722,55 1.177.486,00 1.647.279,39
19 2.352.720,61 2.242.843,61 156.931,41 47.054,41 109.877,00 1.224.540,41 1.757.156,39
20 2.242.843,61 2.130.769,07 156.931,41 44.856,87 112.074,54 1.269.397,28 1.869.230,93
21 2.130.769,07 2.016.453,04 156.931,41 42.615,38 114.316,03 1.312.012,66 1.983.546,96
22 2.016.453,04 1.899.850,69 156.931,41 40.329,06 116.602,35 1.352.341,72 2.100.149,31
23 1.899.850,69 1.780.916,30 156.931,41 37.997,01 118.934,40 1.390.338,74 2.219.083,70
24 1.780.916,30 1.659.603,21 156.931,41 35.618,33 121.313,08 1.425.957,06 2.340.396,79
25 1.659.603,21 1.535.863,87 156.931,41 33.192,06 123.739,35 1.459.149,13 2.464.136,13
26 1.535.863,87 1.409.649,73 156.931,41 30.717,28 126.214,13 1.489.866,40 2.590.350,27
27 1.409.649,73 1.280.911,32 156.931,41 28.192,99 128.738,42 1.518.059,40 2.719.088,68
28 1.280.911,32 1.149.598,13 156.931,41 25.618,23 131.313,18 1.543.677,63 2.850.401,87
29 1.149.598,13 1.015.658,69 156.931,41 22.991,96 133.939,45 1.566.669,59 2.984.341,31
30 1.015.658,69 879.040,45 156.931,41 20.313,17 136.618,24 1.586.982,76 3.120.959,55
31 879.040,45 739.689,85 156.931,41 17.580,81 139.350,60 1.604.563,57 3.260.310,15
32 739.689,85 597.552,24 156.931,41 14.793,80 142.137,61 1.619.357,37 3.402.447,76
33 597.552,24 452.571,87 156.931,41 11.951,04 144.980,37 1.631.308,41 3.547.428,13
34 452.571,87 304.691,90 156.931,41 9.051,44 147.879,97 1.640.359,85 3.695.308,10
35 304.691,90 153.854,32 156.931,41 6.093,84 150.837,57 1.646.453,69 3.846.145,68
36 153.854,32 0,00 156.931,41 3.077,09 153.854,32 1.649.530,77 4.000.000,00
Bs. 5.649.530,77 1.649.530,77 4.000.000,00