TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
PROBLEMAS DE CÁLCULO FINANCIERO APELLIDOS Y NOMBRES: TIPE PEREZ RICHAR LUIS.
FECHA: 08/11/2014
CARRERA PROFESIONAL: CONTABILIDAD DIURNO VI
Descuento raciona! 1.
Una hip hip!"# !"#a a !i"n !i"n" " $n %a&' a&' (" S/12 S/120 00 a& %"n#i n#i)i" )i"n!. n!. D"!" D"!"') ')in ina' a' *$ %a& %a&'' + )"*"* )"*"* an!"* an!"* ("& ("& %"n#i %"n#i)i" )i"n! n!,, *$pni *$pni"n( "n( $n '"n(i) '"n(i)i"n i"n! ! (" 4 - (" in!"' in!"'* * *i)p&". C$& "* "& ("*#$"n! 'a#ina& Datos: S = 1200 C =? i = 0.045 Dr =? n= 5 meses
C=? i = 0.045 Dr = ?
5 meses
S = 1200 0
C=
S . 1 + in
C=
1200 . = 1177.91 1 + 0.045 x 5 12
Dr = S - C Dr = 1200 – 1177.91 Dr = 22.09
2. 3 '"#ii' '"#ii' $n (i%i(" (i%i("n( n( (" S/ 5+0 "& 14 (" 6$ni. 6$ni. C$& C$& "* *$ %a&' %a&' "& 70 (" a'i& a'i& *$pni *$pni"n( "n( $n '"n(i) '"n(i)i"n i"n! ! (" + (" in!"' in!"'* * *i)p&" *i)p&", , C$& C$& "* "& ("*#$" ("*#$"n! n! 'a#ina&
Datos: S = 750 C =? i = 0.05 Dr =? n= 545 dias
C=?
S = 750
i = 0.05 Dr = ? C=
S . 1 + in
C=
750 . 1 + 0.05 x 45 360
Dr = S - C Dr = 750 – 745.34 Dr = 4.66
0
= 745.34
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
Descuento "ancario! 7. Un (#$ (#$)" )"n! n! p' p' S/ 00 00 "*!a "*!a& &"# "#" " + (" in!" in!"' '* * *i)p *i)p&" &" p' p' 120 120 (9a* (9a*.. Si B ("*#$"n!a "& (#$)"n! 70 (9a* an!"* ("& %"n#i)i"n! pa'a !"n"' 4 (" in!"'* *i)p&". C$& "* "& ("*#$"n! S = C 1 + in! S = 600 1 + 0.05 x 120! 360 D = S x d x n D = 610 0.04 ! 30 ! 360 D = 2.03
4. D"!"') D"!"')ina ina'' "& ("*#$" ("*#$"n! n! *i)p& *i)p&" " *'": *'": a
S/ 7+00 +00 p' p' 0 (9a (9a* * a& a& 4 4 (" (" (" ("*#$" *#$"n n! *i)p *i)p&" &"
S/ +00 p' ;0 (9a (9a* * a& a& 7 1/2 1/2 (" (" ("*#$ *#$"n! "n! *i)p *i)p&" &"..
#
S/ 1200 200 p' p' 4 )" )"*"* a& + + (" (" ("* ("*#$ #$" "n! n! *i) *i)p p&". &".
(
S/ 2+00 2+00 ("& ("& + )a' )a'< < a& 10 (" a'i a'i&, &, a& a& (" (" ("* ("*#$ #$"n "n! ! *i)p *i)p&" &".. " S/ 4000 4000 ("& ("& 10 (" #!$ #!$'" '" a& 17 (" n%i n%i") ")' '" " a& + 1/2 1/2 (" ("*# ("*#$" $"n! n! *i)p&".
a! D"#$S: S = 3500 d = 0.04 n = 60 dias D=?
D=Sxdxn D = 3500 x 0.04 x 60 30 D = 23.33
%! D"# D"#$S: S = 500 d = 0.035 n = 90 dias D=?
D=Sxdxn D = 500 x 0.035 x 90 30 D = 52.50
&! D"#$S: S = 1200 d = 0.05 n = 4 meses D=?
D=Sxdxn D = 1200 x 0.05 x 4 12 D = 20
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
d! D"#$S: S = 2500 d = 0.06 n = 36 dias D=?
'a(o = 26 "%ri) = 10 . 36 dias
D=Sxdxn D = 2500 x 0.06 x 36 360 D = 15
e! D"#$S: S = 4000 d = 0.055 n = 34 dias D=?
$&t*%re = 26 o,iem%re = 10 . 34 dias
D=Sxdxn D = 4000 x 0.055 x 34 360 D = 20.7
+. E& Ban# Ban# C"n!' C"n!'a& a& ("*#$ ("*#$"n "n!a !a a& + $n (#$ (#$)" )"n! n! *in *in in!" in!"'" '"*" *"* * (" S/ +000 +000 #n #n %"n#i)i"n! "n 0 (9a*. E& )i*) (9a "& (#$)"n! "* %$"&! a ("*#n!a' p' "& Ban# ("& Ah'' a& 4, p"' $!i&i<n(*" $n a= (" 7+ (9a* "n "& #$&. D"!"')ina' &a $!i&i(a( !"ni(a p' "& Ban# C"n!'a& "n &a p"'a#i>n. D=Sxdxn D1 = 500 x 0.05 x 60 360 D1 = 41.67
#//D"D $%tener = 41.67 – 32. = .79
D2 = 500 x 0.04 x 60 360 D2 = 32.2
Descuento raciona si#$e .
Un pa?a pa?a'" '" #n #n %a& %a&' ' n) n)ina ina&& (" S/ 10 10 800 800 "* "* ("* ("*# #n! n!a( a( 'a#i 'a#in na& a&)" )"n! n!" " "& "& (" (" 6$ni, !"nin(*" $n %a&' p'"*"n!" (" S/ 10 000. Ha&&" &a @"#ha (" %"n#i)i"n! ("& (#$)"n! #n*i("'an( $na !a*a )"n*$a& (" in!"'* *i)p&" ("& 4. Datos: S = 1000 C =10000 i = 0.04 n= ?
C = 10000
S=
i = 0.04 0606
n=?
C = S 1 + in! C . = 1 + in S n= s . & i
-1
0
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
n = 1000 . 10000 -1 0.04 n=2
5. D* &"!'a &"!'a* * (" S/ +000 S/ 8 000 #a(a #a(a $na, $na, #n %"n#i) %"n#i)i"n i"n!* !* a 70 4+ (9a*, (9a*, *n ("*#n!a(a* a $na !a*a (" in!"'* *i)p&" ("& 12 1+ an$a& '"*p"#!i%a)"n!". Ca$&" "& i)p'!" !!a& ("& ("*#$"n! *i)p&" 'a#ina&. a. D"#$S: Dr 1 = ? S1 = 5000 n1 = 30 dias i1 = 0.12
Dr 1 = S x in 1+ in. in. Dr 1 = 5000 x 0.12 x 30 360 1 x 0.12 x 30 360 Dr 1 = 49.50
%. D"# D"#$S: Dr 2 = ? S2 = 000 n2 = 45 dias i2 = 0.15
Dr 2 = S x in 1+ in. in. Dr 2 = 000 x 0.15 x 45 360 1 x 0.15 x 45 360 Dr 2 = 147.23
&. D"#$S:
Dr = Dr 1 + Dr 2 Dr = 49.50 + 147.23 Dr tota) = 196.74
8. Fa&!an( Fa&!an( +0 (9a* pa'a pa'a *$ %"n#i)i"n! %"n#i)i"n!, , *" ("*#$"n!a ("*#$"n!a $na &"!'a &"!'a #$ %a&' %a&' n)ina& n)ina& "* (" S/ 5200. Ca$&" "& i)p'!" ("& ("*#$"n! 'a#ina& *i)p&" ap&i#an( $na !a*a (" in!"'* *i)p&" ("& 24 an$a&. Datos: S = 7200 i = 0.24 n= 50 dias Dr = ?
i = 0.24 50 dias
Dr = ?
S = 7200 0
Dr = S x in 1 + in Dr = 7200 x 0.24 360 x 50 1 + 0.24 x 50 360
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
Dr = 232.26
;.
Un pa?a pa?a'" '" #n #n %a& %a&'' n) n)in ina& a& (" (" S/ S/ 000 000 %"n# %"n#" " "& "& 14 (" a'i a'i&. &. S" S" ("*# ("*#$" $"n! n!a a "& "& 1 (" )a'<. $ i)p'!" *" '"#ii' "n "*!a @"#ha ap&i#an( $n ("*#$"n! 'a#ina& *i)p&" #n $na !a*a (" in!"'* *i)p&" ("& 24 an$a& Datos: S = 6000 i = 0.24 n= 44 Dr = ?
S = 6000
i = 0.24 0103
Dr = ?
14
Dr = S x in 1 + in Dr = 6000 x 0.24 360 x 44 1 + 0.24 x 44 360 Dr = 170.9
Descuento raciona co#$uesto 10.Ca$&" "& i)p'!" ("& ("*#$"n! 'a#ina& #)p$"*! (" $n pa?a'" (" S/ 8 000, "& #$a& %"n#" ("n!' (" 4 )"*"*, *i "* ("*#n!a( )"n*$a&)"n!" a &a !a*a n)ina& an$a& ("& 18. D"#$S: S = 000 Dr = S 1 – 1+ i! -n ! n = 4 meses Dr = 000 1 – 1+ 0.015! -4.! Dr = ? Dr = 462.53 i = 0.112 =0.015
C = S - Dr C =000 – 462.53 C = 7537.47
11. 11. Ca$&" Ca$&" "& ("*#$"n! ("*#$"n! 'a#ina& 'a#ina& #)p$"*! #)p$"*! a p'a#!i#a'* p'a#!i#a'*" " h, h, a $na &"!'a #n %a&' n)ina& (" S/ 1+ 000, &a #$a& %"n#" ("n!' (" 42 (9a*. La !a*a a#!i%a %i?"n!" "* ("& 1,+ "@"#!i%a )"n*$a&. D"#$S: S = 15000 n = 42 dias Dr = ? i = 0.015
Dr = S 1 – 1+ i! -n ! Dr = 000 1 – 1+ 0.015! Dr = 309.42
-4230
C = S - Dr C =000 – 309.42 C = 7690.5
.
12.Ca$&" "& i)p'!" !!a& ("& ("*#$"n! 'a#ina& a p'a#!i#a'*" h a (* pa?a'"* #n %"n#i)i"n! a 70 0 (9a* #a(a $n #$* %a&'"* n)ina&"* *n (" S/ 4 000 S/ + 000 '"*p"#!i%a)"n!". La in*!i!$#i>n @inan#i"'a #'a $na !a*a n)ina& an$a& ("& 12 #n #api!a&i
n !'i)"*!'a&. a. D"#$S: S1 = 4000 n1 = 30 dias Dr = ?
Dr 1 = S 1 – 1+ i! -n ! Dr 1 = 4000 1 – 1+ 0.03! Dr 1 = 116.50
-1
.
C1 = S - Dr C1 =4000 – 116.50 C 1 = 33.50
TIPE PEREZ LUIS RICHAR
d1 = 0.124 = 0.03 %. D"# D"#$S: S2 = 5000 n2 = 60 dias Dr = ? d2 = 0.124 = 0.03
Dr 1 = S 1 – 1+ i! -n ! Dr 1 = 5000 1 – 1+ 0.03! Dr 1 = 27.02
CONTABILIDAD CONTABILIDAD VI
-2
C2 = S - Dr C2 =5000 – 27.02 C 2 = 4712.9
.
Dr tota) = Dr 1 + Dr 2 = 403.52 C tota) = C1 + C2 = 596.4
17.Ca$&" "& ("*#$"n! 'a#ina& "@"#!$a( a $n pa?a'" @a&!an( 0 (9a* pa'a *$ %"n#i)i"n! ap&i#an( $na !a*a n)ina& an$a& ("& 7 #n #api!a&in )"n*$a&. S$ %a&' n)ina& "* (" S/ + 000. D"#$S: S = 5000 n = 60 dias = 2 meses Dr = ? d = 0.3212 = 0.03
Dr 1 = S 1 – 1+ i! -n ! Dr 1 = 5000 1 – 1+ 0.03! Dr 1 = 27.02
-2
.
Descuento "ancario si#$e! Vaor Vaor %&ui'o 'e un t%tuo (aor 14.Un an# #a'?a "& (" in!"'* *i)p&" p' a("&an!a( *"a, (" ("*#$"n! *i)p&", "n p'*!a)* a #'! p&a<. D"!"')ina' &a #an!i(a( '"#ii(a p' $na p"'*na $" *&i#i!a: a
S/ 1+00 p' 0 (9a*.
S/ 15+0 p' )"*"*
#
S/ 2000 p' 8 )"*"*
(
S/ 1000 ("& 1 (" )a'< a& 20 (" a'i&
"
S/ 7000 ("& 1 (" 6$ni a& 18 (" n%i")'"
a. D"#$S: S = 1500 n = 60 dias = 2 meses C=? d = 0.06
C = S 1 – d x n! C = 1500 1 – 0.06 x 6030! C = 145.00
%. D"# D"#$S: S = 1750 n = 6 meses C=? d = 0.06
C = S 1 – d x n! C = 1750 1 – 0.06 x 612! C = 1697.50
.
.
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
&. D"#$S: S = 2000 n = meses C=? d = 0.06
C = S 1 – d x n! C = 2000 1 – 0.06 x 12! C = 120.00
d. D"#$S: S = 1000 n = 50 dias C=? d = 0.06
C = S 1 – d x n! C = 1000 1 – 0.06 x 50360! C = 391.67
e. D"#$S: S = 3000 n = 170 dias C=? d = 0.06
1+. 1+.
tie tiem mo = 29 = 31 " = 31 S = 30 $ = 31 = 1 170 as
.
.
C = S 1 – d x n! C = 3000 1 – 0.06 x 170360! C = 2315.00
.
D"!" D"!"') ')in ina' a' "& i)p i)p'!" '!" (" (" &a p"' p"'a# a#i> i>n n "n &a @"#h @"#ha a (" ("*# ("*#$" $"n! n! (" #a(a #a(a $n $n (" &* *i?$i"n!"* (#$)"n!*: ALOR ALOR NOMINAL FECHA
PLAGO
. DE INERES
F. DESCU.
. DESCU.
a
S/ 2000 2000
1; (" a'i a'i&&
7 )"*" )"*"* *
70 (" )a )a
S/ 7+00 7+00 + (" 6$ni 6$ni
4 )"*" )"*"* *
21 (" a?* a?*! !
+
#
S/ 100 1000
10 (" 6$& 6$&i
5+ (9a* (9a*
2+ (" 6$&i 6$&i
+
1/2 (
S/ 4+00 4+00
1+ (" )a'< )a'<
;0 (9a* (9a*
2 (" )a )a
8
"
S/ 7000 000
12 (" "n" "n"'
)"* )"*"*
4
28 (" a'i& 'i&
+
@
S/ 1200
1 (" n%i")'" 4 )"*"*
4 (" @"'"'
S/ 2500
1 (" n%i") i")'" 120 (9a*
21 (" "n"'
S/ 2+00
70 (" )a'<
5
14 (" )a
+ ? + h
;0 (9a*
8 a. Ca)& Ca)&*) *)o o de n! n! 'a(o = 1
D=Sxdxn D = 2000 x 0.06 x 50360
C=S-D C = 2000 – 16.67
TIPE PEREZ LUIS RICHAR
1.
CONTABILIDAD CONTABILIDAD VI
*nio = 19 *)io = 30 50 %. Ca)&*)o de n! "osto= 10 Setiem%re = 30 $&t*%re = 5 45 dias &. Ca)& Ca)&*) *)o o de n! n! *)io = 15 *nio = 25 60 dias
D = 16.67
C = 193.33
D=Sxdxn D = 3500 x 0.05 x 45360 D =21.
C=S-D C = 3500 – 21. C = 347.12
D=Sxdxn D = 1000 x 0.055 x 60360 D =9.17
C=S-D C = 1000 – 9.17 C = 990.3
d. Ca)& Ca)&*) *)o o de n! n! 'aro = 16 "%ri) = 30 'a(o = 26 72 dias
D=Sxdxn D = 4500 x 0.0 x 1360 D =1
C=S-D C = 4500 – 1 C = 442.00
e. Ca)& Ca)&*) *)o o de n! n! "%ri) = 2 'a(o = 31 *nio = 30 *)io= 12
D=Sxdxn D = 3000 x 0.04 x 612 D = 3060.00 D = 3060 x 0.05 x 75360 . D= 31.
. Ca)& Ca)&*) *)o o de n! n! e%rero = 24 'aro = 1 25 dias
D=Sxdxn D = 1200 x 0.06 x 412 D =1224.00 D = 1224 x 0.05 x 25360 D = 4.25
C=S-D C = 1224 – 4.25 C = 1219.75
. Ca)& Ca)&*) *)o o de n! n! no,iem%re = 29 Di&iem%re = 31 enero = 21 1 dias
D=Sxdxn D = 2700 x 0.06 x 412 D =2754.00 D = 2754 x 0.05 x 39360 D = 14.92
C=S-D C = 2754 – 14.92 C = 2739.0
. Ca)& Ca)&*) *)o o de n! n! maro= 1 a%ri) = 30 ma(o = 14 45 dias dias
D=Sxdxn D = 2500 x 0.07 x 312 D =2543.75 D = 2543.75 x 0.0 x 45360 D = 25.4 25.44 4
C=S-D C = 2543.75 – 25.44 C = 251.31
C=S-D C = 3000 – 31. C = 302.12 .
Ca$ Ca$&" &" "& %a& %a&'' &i$i( &i$i( (" $n $n pa?a' pa?a'" " (" S/ S/ ; 000 000 *)"! *)"!i( i( a ("*#$" ("*#$"n! n! an# an#a'i a'i *i)p&" @a&!an( + (9a* pa'a *$ %"n#i)i"n!, a $na !a*a (" ("*#$"n! an$a& ("& 12. D"#$S: S = 9000 n = 65 dias
C = S 1 – d x n! C = 9000 1 – 0.12 x 65360!
.
TIPE PEREZ LUIS RICHAR
C=? d = 0.12
CONTABILIDAD CONTABILIDAD VI
C = 05.00
15.$ i)p'!" &9$i( !"n(' $n pa?a'" #n %a&' n)ina& (" S/ + 000 *)"!i( a ("*#$"n! an#a'i *i)p&" ap&i#an( $na !a*a (" ("*#$"n! ("& 2 )"n*$a&, 7 )"*"* an!"* (" *$ %"n#i)i"n! D"#$S: S = 5000 n = 3 meses C=? d = 0.02
C = S 1 – d x n! C = 5000 1 – 0.02 x 3! C = 4700.00
.
Descuento "ancario si#$e! Vaor no#ina 'e un t%tuo (aor 18.C$& ha *i( "& %a&' n)ina& (" $na &"!'a, &a #$a& ("*#n!a(a 75 (Ja* an!"* (" *$ %"n#i)i"n! a $na !a*a (" ("*#$"n! an#a'i *i)p&" )"n*$a& ("& 2 ha p"')i!i( !"n"' $n %a&' &9$i( (" S/ 500 D"#$S: S=? n = 37 dias C = 6700 d = 0.02
S= C . 1 – d x n. S= 6700 . 1 – 0.02 x 37360 S = 669.45
1;.P' $ )n! (""' ?i'a'*" $na &"!'a $" %"n#"' "& 25 (" @"'"' pa'a !"n"' $n i)p'!" &9$i( (" S/ + 000 "& 1; (" "n"', ("*#n!n(&a an#a'ia)"n!" a $na !a*a (" ("*#$"n! *i)p&" an$a& ("& 18 Ca)&*)ar n!: enero = 12 e%rero = 27 39 dias
C = 5000
d = 0.1
S=? 2702
1901
S=
C . 1–dxn S = 500 1 – 0.1 x 39 360 S = 5099.44
Descuento "ancario co#$uesto! Vaor Vaor %&ui'o 'e un t%tuo (aor 20.Ca$&" "& i)p'!" &9$i( a (i*pn"' h 1; (" "n"' p' 2 &"!'a* (" S/ 4 +00 S/ 5 800 #n %"n#i)i"n! "& 20 2 (" @"'"' '"*p"#!i%a)"n!". E& an# &a* ha ("*#n!a( a $na !a*a (" ("*#$"n! an#a'i #)p$"*! ("& 2 )"n*$a&. i! Ca)&*)ar )ar n n!: enero = 12 e%rero = 20
C=?
d = 0.12
S = 4500
C = S 1 – d! n . C1 = 4500 1 – 0.02! 0.02! 3230
TIPE PEREZ LUIS RICHAR
32 dias
CONTABILIDAD CONTABILIDAD VI
2002
1901
ii! Ca)&*)ar n!: C=? enero = 12 d = 0.02 e%rero = 26 3 dias iii! Ca)&*)o Ctota) =81901 C = C1 + C2 = 12006.99
S = 700 2002
C1 = 4404.16
C = S 1 – d! n . C2 = 700 1 – 0.02! 0.02! 330 C2 = 7602.3
21.Ca 1.Ca$ $&" "& %a&' a&' &9$ &9$i( i( a !"n !"n" "' p' p' $na $na &"!' &"!'a a (" S/ + 000, 00, ("* ("*#n #n!a(a !a(a )"n*$a&)"n!" a $na !a*a (" ("*#$"n! an#a'i #)p$"*! ("& 1,+ )"n*$a& @a&!an( +2 (9a* pa'a *$ %"n#i)i"n!. D"#$S: S = 5000 n = 52 dias C=? d = 0.015
C = S 1 – d! n C = 5000 1 – 0.015! 5230 C =470.72
.
Descuento "ancario co#$uesto! Vaor Vaor no#ina 'e un t%tuo (aor 22.En "& @inan#ia)i"n! (" $n a$! #$ p'"#i (" #n!a( "* (" S/ 10 000, &a in*! in*!i!$ i!$#i #i>n >n @ina @inan# n#i" i"'a 'a "Ki? "Ki?" " a& #&i" #&i"n! n!" " $na $na #$! #$!a a ini# ini#ia ia&& (" S/ 4 000, 000, $n pa? pa? a("&an!a( (" S/ 1 000 $na &"!'a a ;0 (9a* p' S/ + 712,41, "n &a #$a& &" han #a'?a( $na !a*a (" ("*#$"n! an#a'i #)p$"*! )"n*$a& ("& 2. Si "& #&i"n!" *&i#i!a $" "& i)p'!" (" &* S/ 1 000 *" in#&$a "n &a &"!'a a ;0 (9a*, C$& *"' "& ni"% %a&' n)ina& (" &a &"!'a D"#$S: S = 6000 n = 3 meses C=? d = 0.02
C = S 1 – d! n C = 6000 1 – 0.02! -3 C =6374.9
.
27.E& ("*#$"n! an#a'i #)p$"*! (" $n pa?a'" (" S/ 20 000 #n %"n#i)i"n! a ;0 (9a* (9a* ha p'( p'($# $#i( i( $n %a& %a&'' &i$ &i$i( i( (" S/ 18 827, 827,84 84 &i$ &i$i( i(an an( ( "& ("*# ("*#$" $"n! n! )"n*$a&)"n!". D"!"')in" &a !a*a n)ina& an$a& (" ("*#$"n! ap&i#a(a. d = 1- 3 123.4 20000.00 d=0.02
a tasa nomina) es: 2 ( )a an*a) es 24
C)cuo 'e 'escuento "ancario co#$uesto!
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
24.Ca$&" 24.Ca$&" "& ("*#$" ("*#$"n! n! an#a an#a'i 'i #)p$ #)p$"*! "*! "@"#!$ "@"#!$a( a( "n $na &"!'a (" S/ 2 +00 +00 @a&!an( 75 (9a* pa'a *$ %"n#i)i"n! *i a& !9!$& %a&' *" &" ap&i#> $na !a*a (" ("*#$"n! an$a& ("& 18 #n p"'9( (" ("*#$"n! )"n*$a&.
D=? d = 0.1 37 dias D1=+Sin1 – 1 – d! n! . D = 2500 1 – 1 – 0.1! 3720! 12. 12. D = 46.17
2+. 2+.
S = 2500 0
C$ C$&& *"' *"' "& i)p' i)p'!" !" ("& ("& ("*#$ ("*#$"n "n! ! an# an#a' a'i i #)p #)p$" $"*! *! (" $n pa?a pa?a'" '" (" S/ S/ 5 000 #n %"n#i)i"n! a 110 (9a* *i *" ap&i#> $na !a*a (" ("*#$"n! an$a& ("& 12 #n p"'i( (" ("*#$"n! !'i)"*!'a& D = S 1 – 1 – d! n! . D = 7000 1 – 1 – 0.12! 11090! 4. D = 255.0
Reaci*n entre a tasa 'e 'escuento +', - a tasa 'e inter.s +i,! Descuento si#$e 2.
Un an# an# ("*"a ("*"a ?ana' ?ana' "& "& (" (" in!"' in!"'* * *i)p *i)p&" &" p' p' "& "& ("*#$ ("*#$"n! "n! (" (#$)" (#$)"n! n!*. *. $ !a*a (" ("*#$"n! ("" $!i&i
a
2 )"*"*
;0 (9a*
#
)"*"*
(
240 (9a* a Ha&&an( d= i 1 + in
.
d = 0.06 . 1 + 0.06 x 2 12 d = 0.0594 =8 5.94
Ha&&a &&an( d= i 1 + in
.
d = 0.06 . 1 + 0.06 x 90 30 d = 0.050 =8 5.0
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
# Ha&&a &&an( d= i 1 + in
.
d = 0.06 . 1 + 0.06 x 1 12 d = 0.053 =8 5.3
( Ha&&a &&an( d= i 1 + in
.
d = 0.06 . 1 + 0.06 x 240 360 d = 0.0577 =8 5.77
25. 25.
A& ("*# ("*#$" $"n! n! an#a an#a'i 'i *i)p&" *i)p&" "@"#! "@"#!$a $a( ( a $n pa?a'" pa?a'",, #$an( #$an( @a&!a @a&!aan an 4 )"*"* )"*"* pa'a *$ %"n#i)i"n! *" &" ap&i#> $na !a*a n)ina& an!i#ipa(a (" 12 an$a&. C$& "* *$ NA %"n#i(a %"n#i(a "$i%a&"n!" D"#$S: i=? d = 0.12 n = 4 meses
")i&a&in de orm*)a i= d . 1–dn
i=
0.12 . 1 – 0.12 x 4 12 i = 0.125 x 100 = 12.50
28.A& ("*#$"n! 'a#ina& *i)p&" "@"#!$a( a $n pa?a'", #$an( @a&!aan 4 )"*"* pa'a *$ %"n#i)i"n!, *" &" ap&i#> $na !a*a n)ina& %"n#i(a (" 12 an$a&. C$& "* *$ NA an!i#ipa(a "$i%a&"n!" D"#$S: i = 0.12 d= ? n = 4 meses
")i&a&in de orm*)a i= 0.12 . i= i . 1 + 0.12 x 4 1+in 12 i = 0.1154 x 100 = 11.54
Rea Re aci ci*n *n entr entree a tasa tasa 'e 'esc 'escue uent nto o +', +', - a tasa tasa 'e inte inter. r.ss +i,! +i,! De Desc scue uent nto o co#$uesto 2;.A& ("*#$"n! an#a'i #)p$"*! "@"#!$a( a $n pa?a'", #$an( @a&!aan 4 )"*"* pa'a *$ %"n#i)i"n! *" &" ap&i#> $na !a*a "@"#!i%a an!i#ipa(a (" 12 an$a&. C$& "* *$ EA %"n#i(a "$i%a&"n!"
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
D"#$S: i=? d = 12 n = 4 meses
")i&a&in de orm*)a i= d . 1-d
i=
0.12 . 1 + 0.12
i = 0.136 x 100 = 13.60
70. 70.
A& ("*#$ ("*#$"n "n! ! 'a# 'a#ina ina&& #)p #)p$" $"*! *! "@"# "@"#!$ !$a( a( a $n pa?a' pa?a'", ", #$an #$an( ( @a&!a @a&!aa an n 4 )"*"* pa'a *$ %"n#i)i"n!, *" &" ap&i#> $na !a*a %"n#i(a "@"#!i%a (" 12 an$a&. C$& "* *$ !a*a an!i#ipa(a "@"#!i%a an$a& "$i%a&"n!" D"#$S: i=? d = 12 n = 4 meses
")i&a&in de orm*)a i= d . 1-d
i=
0.12 . 1 + 0.12
i = 0.107 x 100 = 10.7
Descuento co#ercia unitario 71.Ca$&" "& i)p'!" (" &* ("*#$"n!* #)"'#ia&"* $" *" "@"#!$a'an "n $na %"n!a a p&a<*, a)'!i
+ p' a("&an!a'*" a& %"n#i)i"n!
2 *i *i &* &* pa?* a?* *" "@" "@"#! #!J Jan ha*! ha*!a a "& (9a 5 (" #a(a a(a )"* )"*.
a! D& = S x d D& = 100 0.05! = 5.00 %! D& = S x d D& = 100 0.02! = 2.00
72.La ")p'"*a "& B$"n "*!i' S.A %"n(" *$* a'!9#$&* a(i#inan( $n )a'?"n (" $!i&i(a( ("& 20 *'" "& #*! (" &a )"'#a("'9a. P' #a)i (" !")p'a(a pi"n*a '")a!a' "& *!# (" #h)pa* #$ #*! $ni!a'i "* (" S/ +0 '"a6an( *$ )a'?"n ("& 20 a& + *'" "& #*!. $ ("*#$"n! p$"(" an$n#ia' #) 2@"'!a *'" "& p'"#i (" %"n!a an!"'i' D& = S x d D& = 50 0.05! = 2.50 C2 = S 1 – d 1! 1 – d 2!!
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
C2 = 34500 1 – 0.05! 1 – 0.10!! C2 = 29497.50
Descuento co#ercia sucesi(o 77.
Si $na $na ")p'"* ")p'"*a, a, "n!'" "n!'" !' !'* * a'!9#$ a'!9#$&* &* "Kp "Kp"n( "n(" " *i&&n *i&&n"* "* pa'a pa'a "nan "nan* * "*!" "*!" a'!9# a'!9#$& $& "*!a "n p')#i>n p' "* &a @'i#a &* %"n(" #n "& + (" ("*#$"n!, a(")* p' &a #)p'a (" 700 )* $ni(a("*, !'?a $n ("*#$"n! a(i#ina& (" 10 Un C&i"n!", "& S"=' ">@i& Bni! #)p'a 700 $ni(a("*. E& i)p'!" (" &i*!a $ni!a'ia "* S/ 11+ 11+ #a$&a' "& i)p'!" (" %"n!a !!a& $" '"a&)"n!" *" #'a'a. D"#$S: d1 = 0.05 d2 = 0.10 S = 34500 D=?
74.
D = S 1 – d 1! 1 – d 2!! D = 34500 1 – 0.05! 1 – 0.10!! D = 29497.50
.
En $na $na ")p' ")p'"*a "*a,, "n!'" "n!'" !' !'* * a'!9#$ a'!9#$&* &*,, "Kp"n "Kp"n(" (" !"&"% !"&"%i* i*'"* '"* "*!" "*!" a'!i# a'!i#$& $& "*!a "*!a "n "n p')#i>n, p' "* &a @'i#a & %"n(" #n $n 10 (" ("*#$"n! a(")* p' &a #)p'a (" 100 )* $ni(a("*, !'?a $n ("*#$"n! a(i#ina& ("& 1+. La *"='a M"'#"("* n
D = S 1 – d 1! 1 – d 2!! D = 42300 1 – 0.10! 1 – 0.15!! D = 32359.50
.
7+.En $na ")p'"*a, "n!'" !'* a'!9#$&*, "Kp"n(" &i#$a('a* "*!" a'!i#$& "*!a "n p')#i>n p' "* &a @'i#a & %"n(" #n $n 8 (" ("*#$"n! a(")* p' &a #)p'a (" 4+0 )* $ni(a("*, !'?a $n ("*#$"n! a(i#ina& ("& 12. E& S"=' *"='a L$9* Ma'!9n"< #)p'a +00 $ni(a("*. E& i)p'!" (" &i*!a $ni!a'i "* S/ 5+ #a$&a' "& i)p'!" (" %"n!a !!a& $" '"a&)"n!" *" #'a'a. D"#$S: d1 = 0.0 d2 = 0.12 S = 37500 D=?
D = S 1 – d 1! 1 – d 2!! D = 37500 1 – 0.0! 1 – 0.12!! D = 30360.00
.
7.Una !i"n(a %"n(" )!* (" #a''"'a a $n p'"#i n"! (" S/ 572. C$& "* "& p'"#i (" &i*!a (" (i#ha* )!*, *i "& #)"'#ian!" #n#"(" ("*#$"n!* "n *"'i" (" $n 1+ $n 12
TIPE PEREZ LUIS RICHAR
D"#$S: d1 = 0.15 d2 = 0.12 C = 6732
CONTABILIDAD CONTABILIDAD VI
C2 = S 1 – d 1! 1 – d 2!! S= C2 . 1 – d 1! 1 – d 2! S= 6732 67 32 . 1 – 0.15! 1 – 0.12! S = 9000
75.A& !!a& (" $na @a#!$'a a*#"n("n!" a S/ 1; 400.00 *" &" !'?an &* *i?$i"n!"* ("*#$"n!* "n *"'i": 8 p' #)p'a' a& p' )a', 10 p' @i("&i(a( ("& #&i"n!" + p' #)p'a' #)p'a' *in ")pa$". D"!"')in": D"!"')in": a
P'# P'#"n "n!a !a6" 6" (" (" ("*# ("*#$" $"n! n! "$ "$i% i%a& a&"n "n!" !" a &a &a *"' *"'i" i" (" (" ("* ("*#$ #$"n "n! !* * ! !'? '?a( a(* *..
C$& "* "& p'"#i n"! a pa?a'
#
A #$n! a*#i"n(" "& ("*#$"n! !!a&
(
Si *" &" a?'" a?'"? ?a "& I I a& a& p'"# p'"#i i n"! n"!, , ! !" "n?a &a #a #an!i( n!i(a a( !!a !!a&& a pa? pa?a a' pa' pa'a *a&(a' &a @a#!$'a
a. ;a))ando: d = 1 – 1 – d1! 1 – d2! 1 – d3!! d = 1 – 1 – 0.0! 1 – 0.10! 1 – 0.05!! d = 0.2134 =8 21.34 %. ;a))ando: d = S 1 – d1! 1 – d2! 1 – d3!! d =19400 1 – 0.0! 1 – 0.10! 1 – 0.05!! d = 15260.04 &. ;a))ando: d = S 1 - 1 – d1! 1 – d2! 1 – d3!! d =19400 <1 – 0.0! 1 – 0.10! 1 – 0.05!! d = 4139.96 d. ;a))ando: . neto = 15260.00 /.>. = 2746.1 1006.5
Descuento $or $ronto $a/o 78.E& 10/0+/2017 $n #)"'#ian!" #)p'> )"'#an#9a* (" S/ 75 000 '"#ii"n( $n 2,+
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
$n 4 (" ("*#$"n! *'" "& %a&' @a#!$'a(, a*9 #) &a* *i?$i"n!"* #n(i#in"* (" pa? pa?:: n/0 n/0,, 12/# 12/#,, 10/+ 10/+,, +/20 +/20,, 2/40 2/40.. D"!" D"!"') ')in in" " !( !(a* a* &a* &a* p'"? p'"?$n $n!a !a* * *n *n in("p"n(i"n!"*: a C$n! C$n! pa?> pa?> *i *i *a&(> *a&(> &a @a#!$'a @a#!$'a a& #n!a( #n!a( C$n! C$n! ("i> ("i> pa?a' "& 70/0+/20 70/0+/2017 17 pa'a *a&(a' *a&(a' &a @a#!$'a, @a#!$'a, $ $ !a*a (" in!"'* in!"'* an$a& *" ?an> "& #)"'#ian!" a& "@"#!$a' "& pa? "n "*a @"#ha # Si "& #)"'#ian! #)"'#ian!" " pa?> S/ 14 000 "& 1+/0+/2 1+/0+/2017, 017, Cn Cn #$n! #$n! *a&(> &a @a#!$'a @a#!$'a a& %"n#i)i"n! ( Si "& #)"'#i #)"'#ian an!" !" pa?> pa?> S/ 8 000 "n &a )i*)a )i*)a @"#ha @"#ha (" &a @a#!$'a @a#!$'a S/ 12 000 "& 18/0+/2017, $ #an!i(a( ("i> pa?a' "& 18/0/2017 pa'a *a&(a' &a @a#!$'a D"#$S: d1 = 0.025 d2 = 0.04 S = 37000
C2 = S 1 – d 1! 1 – d 2!! . C2 = 3700 1 – 0.025! 1 – 0.04!! C 2 = 34632.00
C$D/C$@S D@ ">$: ">$: n60A 12CA 10SA 520A 240 a! C = 34632.00 1- 0.12! 0.12! = 30476.16 %! C = 346476.16 11- 0.05! = 32900.40 i = s& - 1 = n
370032900.40! – 1 = 2.24 20360!
&! C = S 1 – d! 14000 = S 1- 0.10! S = 15555.56
7;.
#ota): "de*do = 34632 – 15555.56 = 19076.44
Un p"$ p"$"= "= #)"'# #)"'#i i a($ a($i"' i"'" " )"'#a )"'#an#9 n#9a a p' p' S/ 200 200 000 000 a $n $n p'%" p'%""( "('' #$a* #$a* #n(i#in"* *n &a* *i?$i"n!"*: 7 (" ("*#$"n! p' p'n! pa?, *i &a @a#!$'a *" &i$i(a ("n!' (" &* *i?$i"n!"* 10 (9a* p*!"'i'"* a &a @"#ha (" #)p'a "& n"! *i &* pa?a a &* 70 (9a*. D"i( a $" "& #)"'#ian!" ("#i(" pa?a' &a @a#!$'a a& @ina& (" &* 70 (9a*, *in a#"p!a' "& ("*#$"n!, ("!"')ina "& #*! an$a& "@"#!i% p' n ap'%"#ha' "& ("*#$"n!. i. C = S 1- d! C = 200000 1 – 0.03! C = 194000
40.
ii. C = 200000
Una p"$"=a ")p'"*a a($i"'" in%"n!a'i* (" )a!"'ia* p'i)a* p' $n )n! (" S/ +00 000. a $n p'%""(' #$a* #n(i#in"* *n &a* *i?$i"n!"*: + (" ("*#$"n! p' p'n! pa?, *i &a @a#!$'a *" &i$i(a ("n!' (" &* *i?$i"n!"* 1+ (9a* p*!"'i'"* a
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
&a @"#ha (" #)p'a "& n"! *i &* pa?a a &* 4+ (9a*. D"i( a $" "& ?"'"n!" (" &a PYME ("#i(" pa?a' &a @a#!$'a a& @ina& (" &* 4+ (9a*, *in a#"p!a' "& ("*#$"n!, ("!"')ina "& #*! an$a& "@"#!i% p' n ap'%"#ha' "& ("*#$"n!. i.
C = S 1- d! C = 500000 1 – 0.05! C = 475000
Use os 0actores 0inancieros en e c)cuo 'e as si/uientes anuai'a'es or'inarias! or'inarias! 41.
Ha&&a' Ha&&a' "& "& )n! )n! "& "& %a&' %a&' p'"* p'"*"n! "n!" " (" &a* &a* *i?$ *i?$i"n i"n!"* !"* an$a&i an$a&i(a( (a("* "* '(i '(ina' na'ia: ia:
a.
S/ 400 an$a&"* ($'an!" 12 a=* a& 2 1/2.
.
S/ 1+0 )"n*$a&"* ($'an!" a=* 7 )"*"* a& #n%"'!i&" )"n*$a&)"n!". S/ +00 !'i)"*!'a&"* ($'an!" ($'an!" 8 a=* ; )"*"* a& #n%"'!i&" !'i)"*!'a&)"n!"
a! So)*&in: i. ;a)) ;a))an ando do:: S = B < 1 1 – i! i !n – 1 ! i S = 400 40 0 < 1 – 0.025! 0.0 25! 12 – 1 ! 0.025 S = 551.22 =8 monto! ii. ii. ;a)) ;a))an ando do:: S = B < 1 1 – i! i !n – 1 ! i S = 400 40 0 < 1 – 0.025! 0.0 25! 12 – 1 ! 0.025 1 + 0.025! 12 S = 4103.11 =8 .! %! So)*&in: i. ;a)) ;a))an ando do:: S = B < 1 1 – i! i !n – 1 ! i S = 150 1 50 < 1 – 0.06! 0.06 ! 7512 – 1 ! 0.06 S = 109.34 C = 150 1 50 < 1 – 0.06! 0.06 ! 7512 – 1 ! 0.06 1 + 0.06! 7512 C = 763.09 &! So)*&in: i. ;a)) ;a))an ando do:: S = B < 1 1 – i! i !n – 1 ! i S = 500 50 0 < 1 – 0.015! 0.0 15! 420 – 1 !
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
0.015 S = 1729402.79 C = 500 50 0 < 1 – 0.015! 0.01 5! 420 – 1 ! 0.015 1 + 0.015! 420 C = 33269.19
42.Ha&&a' 42.Ha&&a' "& %a&' "@"#!i% "@"#!i% "$i% "$i%a&" a&"n!" n!" a $na an$a&i(a an$a&i(a( ( (" S/ 100 a& @ina& @ina& (" #a(a 7 )"*"* ($'an!" 1+ a=*, *$pni"n( $n in!"'* (" + #n%"'!i&" !'i)"*!'a&)"n!". C = 100 10 0 < 1 1 – 0.0125! 0.0 125! 60 – 1 ! 0.0125 1 + 0.0125! 60
47. 47.
= 4203.46
$ $ #an! #an!i( i(a( a( ("i ("i> > *"' ("p ("p*i *i!a !a(a (a "& 1 (" 6$ni 6$ni (" 1;;+ 1;;+ "n $n @n( @n( $" $" p'( p'($6 $6 "& +, +, #n% #n%"' "'!i !i& &" " *")" *")"*! *!'a 'a&) &)"n "n!" !" a @in @in (" p(" p("'* '*" " ha#" ha#"'' '"!i '"!i' '* * *")"*!'a&"* (" S/ 00 #a(a $n, a pa'!i' ("& 1 (" (i#i")'" (" 1;;+ !"')inan( "& (i#i")'" (" 2012. S = B <1 < 1 – i! i !n – 1! i S = 600 60 0 <1 < 1 – 0.025! 0. 025! 14 – 1! 0.025 S = 9911.37
Use e #.to'o 'e 'e$reciaci*n 'e $orcenta1e 0i1o en os si/uientes $ro"e#as! 5.Un #a'' $" *" %a a $!i&in !!a&. La !a*a (" ("p'"#ia#i>n $" ("" ap&i#a'*" *'" "& %a&' "n &i'*. # E&a'a' &a !a&a (" ("p'"#ia#i>n. a.
D = C – D n D = 5300 – 10000 4 D = 12000
%.
a)or a)or = 5000 – 12000 = 42000 )i%re
&. AÑ O
CARGO POR DEPENDENCIA
0 1
12000
IMPORT VALO E R 5800 0 12000 4600
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
0 2
12000
24000
3
12000
36000
4
1200
48000
0 3400 0 2200 0 1000 0
8.S" ha a($i'i( $n "$ip pa'a a$!"(i#i>n ("*!p p$&i*hin? a $n p'"#i (" 20,000.00, #n $na %i(a "*!i)a(a (" + a=* $n %a&' (" *a&%a)"n! "*!i)a( "n "& + *'" "& p'"#i (" #)p'a. Ca$&" &a !a*a @i6a (" ("p'"#ia#i>n an$a& "&a'" &a !a&a (" ("p'"#ia#i>n. i. D = C – D n D = 200000 – 1000 5 D = 300
= 300
ii. AÑ O
CARGO POR DEPENDENCIA
IMPOR TE
0
-
-
1
3800
3800
2 3 4 5
3800 3800 3800 3800
7600 11400 15200 19000
VALO R 2000 0 1620 0 1240 0 8600 4800 1000
51. U!i&in a#$)$&a(a a& #a (" a=*. D = C – D n D = 95000 – 9500 6 D = 14250.00
Use e #.to'o 'e 'e$reciaci*n 'e %nea recta en os si/uientes e1ercicios! 57. Una )$ina $" #$"*!a 12+,000.00 !i"n" $na %i(a J!i& "*!i)a(a (" + a=*. A& @ina& (" "*" !i")p, *" #a$&a $" !"n?a $n %a&' (" *a&%a)"n! (" 10,000.00. D"!"')9n"*" &a ("p'"#ia#i>n an$a& "&a>'"*" &a !a&a (" ("p'"#ia#i>n. En $ !i")p &a ("p'"#ia#i>n a#$)$&a(a "* i?$a& a& %a&' "n &i'*
TIPE PEREZ LUIS RICHAR
CONTABILIDAD CONTABILIDAD VI
D = C – D n D = 125000 – 10000 5 D = 23000.00 AÑ O
CARGO POR DEPENDENCIA
0
-
1
23000
2
23000
3
23000
4
23000
5
23000
IMPOR TE
VALO R 1150 00 9200 23000 0 6900 46000 0 4600 69000 0 2300 92000 0 11500 0 0
54. 54. Ca CaJ& J&"* "*" " &a ("p' ("p'"# "#ia ia#i #i>n >n an$a an$a&& (" $n a$! a$!)> )>%i %i&& $" $" #$"* #$"*!a !a +4,0 +4,000 00.0 .00, 0, #n*i("'an( $na %i(a J!i& (" 7 a=* $n %a&' (" *a&%a)"n! i?$a& a& 18 ("& #*! ("& a$!)>%i&. E&a>'"*" $na !a&a (" ("p'"#ia#i>n !"n?a "n $ !i")p "& %a&' "n &i'* "* i?$a& a &a ("p'"#ia#i>n a#$)$&a(a.
D = C – D n D = 54000 – 9720 5 D = 14760.00 AÑ O
CARGO POR DEPENDENCIA
IMPOR TE
0
-
-
1
14760
14760
2 3
14760 14760
29520 44280
VALO R 5400 0 3924 0 2448 0 9720