1.

PRESTAMO BANCARIO GAES#9 Valentina Moreno,Sara V

MEDICION INICIAL
VALOR DEL PRESTAMO 19,000,000.00
FECHA INICIAL CREDITO 5 de Agosto del 2020
PLAZO 2 AÑOS 24
CUOTAS 12 MV
INTERES 11% E.A.
TASA NOMINAL 0.1048151259 NAMV
TASA PERIODICA 0.008734593824 MV

RECONOCIMIENTO INICIA 5

FECHA CODIGO DETALLE DEBE HABER

10/1/2019 210510 OBLIGACIONES FINANCIERAS 19,000,000.00
111005 BANCOS NACIONALES 19,000,000.00
SUMAS IGUALES 19,000,000.00 19,000,000.00

SEGUNDO PASO
CALCULO DE TASA EFECTIVA
Periodo Valor
0 (19,000,000.00)
1 $ 880,982.20
2 $ 880,982.20
3 $ 880,982.20
4 $ 880,982.20
5 $ 880,982.20
6 $ 880,982.20
7 $ 880,982.20
 8 $ 880,982.20
9 $ 880,982.20
10 $ 880,982.20
11 $ 880,982.20
12 $ 880,982.20 TABLA RESUMEN DEL PRESTAMO
13 $ 880,982.20 PERIODO
14 $ 880,982.20 0
15 $ 880,982.20 1
16 $ 880,982.20 2
17 $ 880,982.20 3
18 $ 880,982.20 4
19 $ 880,982.20 5
20 $ 880,982.20 6
21 $ 880,982.20 7
22 $ 880,982.20 8
23 $ 880,982.20 9
24 $ 880,982.20 10
TIR 0.008735 TIE 11
12
13
14
15
16
17
18
19
20
21
22
23
24

REGISTRO CONTABLE

BANCOS
INSTRUMENTOS FINANCIEROS-PA

CONTABILIZACION PERIODO 1

GASTOS FINANCIEROS
BANCOS
INSTRUMENTOS FINANCIEROS/AB
INTERESES POR PAGAR

CONTABILIZACION PERIODO 2

GASTOS FINANCIEROS
BANCOS
INSTRUMENTOS FINANCIEROS/AB
INTERESES POR PAGAR
S#9 Valentina Moreno,Sara Valentina Merchan, Sarah Reyes, Julian Ramirez

TABLA DE AMORTIZACION DEL PRESTAMO

PERIODOS
MESES 0
OCTUBRE MES 1 1
NOVIEMBRE MES 2 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

FECHA
10/30/2019

FECHA
11/30/2019
A RESUMEN DEL PRESTAMOS
Capital acumulado inicial interes devengado(TIE) pago de int. Nominal interes no liquidado y
acumulado a kap

19,000,000.00 165,957.28 165,957.28 (0.00)

18,284,975.09 159,711.83 159,711.83 (0.00)
17,563,704.72 153,411.83 153,411.83 (0.00)
16,836,134.35 147,056.80 147,056.80 (0.00)
16,102,208.95 140,646.25 140,646.25 (0.00)
15,361,873.00 134,179.72 134,179.72 (0.00)
14,615,070.53 127,656.70 127,656.70 (0.00)
13,861,745.04 121,076.71 121,076.71 (0.00)
13,101,839.55 114,439.25 114,439.25 (0.00)
12,335,296.60 107,743.81 107,743.81 (0.00)
11,562,058.21 100,989.88 100,989.88 (0.00)
10,782,065.89 94,176.97 94,176.97 (0.00)
9,995,260.66 87,304.54 87,304.54 (0.00)
9,201,583.01 80,372.09 80,372.09 (0.00)
8,400,972.90 73,379.09 73,379.09 (0.00)
7,593,369.79 66,325.00 66,325.00 (0.00)
6,778,712.59 59,209.30 59,209.30 (0.00)
5,956,939.70 52,031.45 52,031.45 (0.00)
5,127,988.95 44,790.90 44,790.90 (0.00)
4,291,797.65 37,487.11 37,487.11 (0.00)
3,448,302.57 30,119.52 30,119.52 (0.00)
2,597,439.89 22,687.58 22,687.58 (0.00)
1,739,145.28 15,190.73 15,190.73 (0.00)
873,353.81 7,628.39 7,628.39 (0.00)
2,143,572.73 2,143,572.73 (0.00)

MEDICION POSTERIOR BAJO NIIF

STRO CONTABLE
DEBE HABER
19,000,000.00
RUMENTOS FINANCIEROS-PAGAR 19,000,000.00

TABILIZACION PERIODO 1
DEBE HABER
OS FINANCIEROS 165,957.28
880,982.20
RUMENTOS FINANCIEROS/ABONO A CAP 880,982.20
RESES POR PAGAR 165,957.28
SUMAS IGUALES 1,046,939.48 1,046,939.48

TABILIZACION PERIODO 2
DEBE HABER
OS FINANCIEROS 159,711.83
880,982.20
RUMENTOS FINANCIEROS/ABONO A CAP 880,982.20
RESES POR PAGAR 159,711.83
SUMAS IGUALES 1,040,694.03 1,040,694.03
MORTIZACION DEL PRESTAMO
KAP. INICIAL INTERES CUOTA ABONO A KAP

19,000,000.00 165,957.28 $ 880,982.20 715,024.91

18,284,975.09 159,711.83 $ 880,982.20 721,270.37
17,563,704.72 153,411.83 $ 880,982.20 727,570.37
16,836,134.35 147,056.80 $ 880,982.20 733,925.40
16,102,208.95 140,646.25 $ 880,982.20 740,335.94
15,361,873.00 134,179.72 $ 880,982.20 746,802.48
14,615,070.53 127,656.70 $ 880,982.20 753,325.49
13,861,745.04 121,076.71 $ 880,982.20 759,905.48
13,101,839.55 114,439.25 $ 880,982.20 766,542.95
12,335,296.60 107,743.81 $ 880,982.20 773,238.39
11,562,058.21 100,989.88 $ 880,982.20 779,992.31
10,782,065.89 94,176.97 $ 880,982.20 786,805.23
9,995,260.66 87,304.54 $ 880,982.20 793,677.66
9,201,583.01 80,372.09 $ 880,982.20 800,610.11
8,400,972.90 73,379.09 $ 880,982.20 807,603.11
7,593,369.79 66,325.00 $ 880,982.20 814,657.20
6,778,712.59 59,209.30 $ 880,982.20 821,772.90
5,956,939.70 52,031.45 $ 880,982.20 828,950.75
5,127,988.95 44,790.90 $ 880,982.20 836,191.30
4,291,797.65 37,487.11 $ 880,982.20 843,495.09
3,448,302.57 30,119.52 $ 880,982.20 850,862.67
2,597,439.89 22,687.58 $ 880,982.20 858,294.61
1,739,145.28 15,190.73 $ 880,982.20 865,791.47
873,353.81 7,628.39 $ 880,982.20 873,353.81

RECONOCIMIENTO POSTERIOR NORMA LOCAL

CODIGO DETALLE DEBE HABER
210510 OBLIGACIONES FINANCIERAS $ 880,982.20
530510 GASTO INTERESES 165,957.28
111005 BANCOS NACIONALES 1,046,939.48
SUMAS IGUALES 1,046,939.48 1,046,939.48

RECONOCIMIENTO POSTERIOR NORMA LOCAL

CODIGO DETALLE DEBE HABER
210510 OBLIGACIONES FINANCIERAS $ 880,982.20
530510 GASTO INTERESES 159,711.83
 111005 BANCOS NACIONALES 1,040,694.03
SUMAS IGUALES 1,040,694.03 1,040,694.03

Abono a kap inicial pagos kap acum. Final

715,024.91 880,982.20 18,284,975.09

721,270.37 880,982.20 17,563,704.72
727,570.37 880,982.20 16,836,134.35
733,925.40 880,982.20 16,102,208.95
740,335.94 880,982.20 15,361,873.00
746,802.48 880,982.20 14,615,070.53
753,325.49 880,982.20 13,861,745.04
759,905.48 880,982.20 13,101,839.55
766,542.95 880,982.20 12,335,296.60
773,238.39 880,982.20 11,562,058.21
779,992.31 880,982.20 10,782,065.89
786,805.23 880,982.20 9,995,260.66
793,677.66 880,982.20 9,201,583.01
800,610.11 880,982.20 8,400,972.90
807,603.11 880,982.20 7,593,369.79
814,657.20 880,982.20 6,778,712.59
821,772.90 880,982.20 5,956,939.70
828,950.75 880,982.20 5,127,988.95
836,191.30 880,982.20 4,291,797.65
843,495.09 880,982.20 3,448,302.57
850,862.67 880,982.20 2,597,439.89
858,294.61 880,982.20 1,739,145.28
865,791.47 880,982.20 873,353.81
873,353.81 880,982.20 0.00
 $ 880,982.20

KAP. FINAL
19,000,000.00
18,284,975.09
17,563,704.72
16,836,134.35
16,102,208.95
15,361,873.00
14,615,070.53
13,861,745.04
13,101,839.55
12,335,296.60
11,562,058.21
10,782,065.89
9,995,260.66
9,201,583.01
8,400,972.90
7,593,369.79
6,778,712.59
5,956,939.70
5,127,988.95
4,291,797.65
3,448,302.57
2,597,439.89
1,739,145.28
873,353.81
0.00
2 PRESTAMO A EMPLEADO GAES# 9Valentina Moreno,Sara Valentina Merchan, Sara
MEDICION INICIAL
PRESTAMO A EMPLEADO 20,500,000.00
FECHA PRESTAMO 5 DE Agosto del 2020
PLAZO AMORTIZACION 2.5 AÑOS 18 MESES
CUOTA/PAGO 13 FIJA MENSUAL
TASA 13% E.A.
TASA NOMINA 0.1227939431 NAMV
TASA PERIODICA 0.009445687931 MV

TABLA RESUMEN DEL PRESTAMOS

PERIODO Capital acumulado inicial interes devengado(TIE) pago de int. Nominal
0
1 20,500,000.00 193,636.60 193,636.60
2 19,449,829.68 183,717.02 183,717.02
3 18,389,739.78 173,703.74 173,703.74
4 17,319,636.60 163,595.88 163,595.88
5 16,239,425.55 153,392.55 153,392.55
6 15,149,011.18 143,092.83 143,092.83
7 14,048,297.08 132,695.83 132,695.83
8 12,937,185.99 122,200.62 122,200.62
9 11,815,579.69 111,606.28 111,606.28
10 10,683,379.04 100,911.86 100,911.86
11 9,540,483.98 90,116.43 90,116.43
12 8,386,793.49 79,219.03 79,219.03
13 7,222,205.60 68,218.70 68,218.70
14 6,046,617.38 57,114.46 57,114.46
15 4,859,924.92 45,905.33 45,905.33
16 3,662,023.33 34,590.33 34,590.33
17 2,452,806.73 23,168.45 23,168.45
18 1,232,168.25 11,638.68 11,638.68
 1,888,524.64

REGISTRO CONTABLE
CODIGO DEBE
138005 PRESTAMO EMPLEADO 20,500,000.00
210510 INSTRUMENTOS FINANCIEROS-PAGAR
SUMAS IGUALES 20,500,000.00

CONTABILIZACION PERIODO 1
CODIGOS DEBE
530505 GASTOS FINANCIEROS 193,636.60
138005 PRESTAMO EMPLEADOS
210510 INSTRUMENTOS FINANCIEROS/ABONO A CAP 1,050,170.32
210545 INTERESES POR PAGAR
SUMAS IGUALES 1,243,806.92

CONTABILIZACION PERIODO 2
CODIGOS DEBE
530505 GASTOS FINANCIEROS 183,717.02
138005 PRESTAMOS EMPLEADOS
210510 INSTRUMENTOS FINANCIEROS/ABONO A CAP 1,060,089.90
210545 INTERESES POR PAGAR
SUMAS IGUALES 1,243,806.92
ntina Moreno,Sara Valentina Merchan, Sarah Reyes, Julian Ramirez

TERCER PASO SEGUNDO PASO

CALCULO DE TASA EFECTIVA
interes no liquidado Abono a kap inicial pagos kap acum. Final Periodo Valor
y acumulado a kap
0 (20,500,000.00)
- 1,050,170.32 1,243,806.92 19,449,829.68 1 $ 1,243,806.92
- 1,060,089.90 1,243,806.92 18,389,739.78 2 $ 1,243,806.92
- 1,070,103.18 1,243,806.92 17,319,636.60 3 $ 1,243,806.92
- 1,080,211.04 1,243,806.92 16,239,425.55 4 $ 1,243,806.92
- 1,090,414.38 1,243,806.92 15,149,011.18 5 $ 1,243,806.92
- 1,100,714.09 1,243,806.92 14,048,297.08 6 $ 1,243,806.92
- 1,111,111.09 1,243,806.92 12,937,185.99 7 $ 1,243,806.92
- 1,121,606.30 1,243,806.92 11,815,579.69 8 $ 1,243,806.92
- 1,132,200.65 1,243,806.92 10,683,379.04 9 $ 1,243,806.92
- 1,142,895.06 1,243,806.92 9,540,483.98 10 $ 1,243,806.92
- 1,153,690.49 1,243,806.92 8,386,793.49 11 $ 1,243,806.92
- 1,164,587.89 1,243,806.92 7,222,205.60 12 $ 1,243,806.92
- 1,175,588.22 1,243,806.92 6,046,617.38 13 $ 1,243,806.92
- 1,186,692.46 1,243,806.92 4,859,924.92 14 $ 1,243,806.92
- 1,197,901.59 1,243,806.92 3,662,023.33 15 $ 1,243,806.92
- 1,209,216.59 1,243,806.92 2,452,806.73 16 $ 1,243,806.92
- 1,220,638.48 1,243,806.92 1,232,168.25 17 $ 1,243,806.92
- 1,232,168.25 1,243,806.92 0.01 18 $ 1,243,806.92
 20,499,999.99 22,388,524.63 TIR $ 0.01 TIE

HABER

20,500,000.00
20,500,000.00

HABER

1,243,806.92

(0.00)
1,243,806.92
SALDO 2105 19,449,829.68

HABER

1,243,806.92

(0.00)
1,243,806.92
SALDO 2105 18,389,739.78
PRIMER PASO 1,243,806.92 € #NUM!
TABLA DE AMORTIZACION DEL PRESTAMO
PERIODOS KAP. INICIAL INTERES CUOTA ABONO A KAP KAP. FINAL
0 20,500,000.00
1 20,500,000.00 193,636.60 $ 1,243,806.92 1,050,170.32 19,449,829.68
2 19,449,829.68 183,717.02 $ 1,243,806.92 1,060,089.90 18,389,739.78
3 18,389,739.78 173,703.74 $ 1,243,806.92 1,070,103.18 17,319,636.60
4 17,319,636.60 163,595.88 $ 1,243,806.92 1,080,211.04 16,239,425.55
5 16,239,425.55 153,392.55 $ 1,243,806.92 1,090,414.38 15,149,011.18
6 15,149,011.18 143,092.83 $ 1,243,806.92 1,100,714.09 14,048,297.08
7 14,048,297.08 132,695.83 $ 1,243,806.92 1,111,111.09 12,937,185.99
8 12,937,185.99 122,200.62 $ 1,243,806.92 1,121,606.30 11,815,579.69
9 11,815,579.69 111,606.28 $ 1,243,806.92 1,132,200.65 10,683,379.04
10 10,683,379.04 100,911.86 $ 1,243,806.92 1,142,895.06 9,540,483.98
11 9,540,483.98 90,116.43 $ 1,243,806.92 1,153,690.49 8,386,793.49
12 8,386,793.49 79,219.03 $ 1,243,806.92 1,164,587.89 7,222,205.60
13 7,222,205.60 68,218.70 $ 1,243,806.92 1,175,588.22 6,046,617.38
14 6,046,617.38 57,114.46 $ 1,243,806.92 1,186,692.46 4,859,924.92
15 4,859,924.92 45,905.33 $ 1,243,806.92 1,197,901.59 3,662,023.33
16 3,662,023.33 34,590.33 $ 1,243,806.92 1,209,216.59 2,452,806.73
17 2,452,806.73 23,168.45 $ 1,243,806.92 1,220,638.48 1,232,168.25
18 1,232,168.25 11,638.68 $ 1,243,806.92 1,232,168.25 0.01
$ 22,388,524.63 20,499,999.99
3 CUENTAS POR PAGAR
MEDICION INICIAL
COMPRA DE PBRODUCTOS 17,000,000.00
IVA DESCONTABLE 3,230,000.00
PLAZO AMORTIZACION DIFERIDO 19
FECHA DE USO DE PRODUCTOS 20 DE JULIO DE 2020
DESCUENTO CONDICIONADO 1.50%
SE PAGA EL 25 DE OCTUBRE 255,000.00

RECONOCIMIENTO INICIAL
FECHA CODIGO DETALLE
10/1/2019 171095 UTILES Y PAPELERIAS
240810 IVA DESCONTABLE
233595 OTROS COSTOS Y GASTOS POR PAGAR
SUMAS IGUALES

COMPROBANTE DE EGRESO No 001

FECHA CODIGO DETALLE
10/25/2019 233595 OTROS COSTOS Y GASTOS POR PAGAR
421030 DESCUENTOS C/CIALES CONDICIONADOS
111005 BANCOS NACIONALES
SUMAS IGUALES
 MEDICION POSTERIOR
COMPRA DE PRODUCTOS
19% AMORIZACION
MESES AMORTIZACION MESES
AMORTIZACION MENSUAL
SI PAGA ANTES DE 30 DIAS

PERIODOS SALDO INICIAL

0
1 17,000,000.00
DEBE HABER 2 15,785,714.29
17,000,000.00 3 14,571,428.57
3,230,000.00 4 13,357,142.86
20,230,000.00 5 12,142,857.14
20,230,000.00 20,230,000.00 6 10,928,571.43
7 9,714,285.72
8 8,500,000.00
DEBE HABER 9 7,285,714.29
20,230,000.00 10 6,071,428.57
255,000.00 11 4,857,142.86
19,975,000.00 12 3,642,857.15
20,230,000.00 20,230,000.00 13 2,428,571.43
14 1,214,285.72
15
16
17
18
CION POSTERIOR
RA DE PRODUCTOS 17,000,000.00
14 MESES
RTIZACION MESES 1,214,285.71
RTIZACION MENSUAL 12 MESES

TABLA DE AMORTIZACION
AMORTIZACION SALDO FINAL RECONOCIMIENTO POSTERIOR
17,000,000.00 FECHA CODIGO
1,214,285.71 15,785,714.29 10/30/2019 516595
1,214,285.71 14,571,428.57 171095
1,214,285.71 13,357,142.86
1,214,285.71 12,142,857.14
1,214,285.71 10,928,571.43
1,214,285.71 9,714,285.72 FECHA CODIGO
1,214,285.71 8,500,000.00 11/30/2019 516595
1,214,285.71 7,285,714.29 171095
1,214,285.71 6,071,428.57
1,214,285.71 4,857,142.86
1,214,285.71 3,642,857.15
1,214,285.71 2,428,571.43
1,214,285.71 1,214,285.72
1,214,285.71 0.00

-
-
RECONOCIMIENTO POSTERIOR
DETALLE DEBE HABER
GASTOS DIFERIDOS 1,214,285.71
BICICLETAS Y REPUESTOS 1,214,285.71

SUMAS IGUALES 1,214,285.71 1,214,285.71

DETALLE DEBE HABER

GASTOS DIFERIDOS 1,214,285.71
BICICLETAS Y REPUESTOS 1,214,285.71

SUMAS IGUALES 1,214,285.71 1,214,285.71