Costo 1,220,000.

00
Tasa 12.00% 0.01 Cuota
Prima 10% 122,000.00 1,098,000.00 - 19,382.70
Plazo 7 Años 84
Monto a financiar 1,098,000.00

Asiento vendedor
Efectivo 1,220,000.00
Vehiculos 1,220,000.00
Reg. La venta del vehiculo

Asiento acreedor
Vehiculos 1,220,000.00
Prestamos por pagar 1,220,000.00
Reg. Compra de vehiculo.

Asiento 2
Prestamos por paga 19,382.70
Interes por pagar 10,980.00
Bancos 30,362.70
Reg. Pago de cuota primer mes.
Periodo Cuota Interes Amortizacion Saldo
0 1,098,000.00
1 19,382.70 10,980.00 8,402.70 1,089,597.30
2 19,382.70 10,895.97 8,486.73 1,081,110.57
3 19,382.70 10,811.11 8,571.59 1,072,538.98
4 19,382.70 10,725.39 8,657.31 1,063,881.67
5 19,382.70 10,638.82 8,743.88 1,055,137.78
6 19,382.70 10,551.38 8,831.32 1,046,306.46
7 19,382.70 10,463.06 8,919.64 1,037,386.82
8 19,382.70 10,373.87 9,008.83 1,028,377.99
9 19,382.70 10,283.78 9,098.92 1,019,279.07
10 19,382.70 10,192.79 9,189.91 1,010,089.16
11 19,382.70 10,100.89 9,281.81 1,000,807.35
12 19,382.70 10,008.07 9,374.63 991,432.72
13 19,382.70 9,914.33 9,468.37 981,964.35
14 19,382.70 9,819.64 9,563.06 972,401.29
15 19,382.70 9,724.01 9,658.69 962,742.61
16 19,382.70 9,627.43 9,755.27 952,987.33
17 19,382.70 9,529.87 9,852.83 943,134.50
18 19,382.70 9,431.35 9,951.36 933,183.15
19 19,382.70 9,331.83 10,050.87 923,132.28
20 19,382.70 9,231.32 10,151.38 912,980.90
21 19,382.70 9,129.81 10,252.89 902,728.01
22 19,382.70 9,027.28 10,355.42 892,372.59
23 19,382.70 8,923.73 10,458.97 881,913.61
24 19,382.70 8,819.14 10,563.56 871,350.05
25 19,382.70 8,713.50 10,669.20 860,680.85
26 19,382.70 8,606.81 10,775.89 849,904.96
27 19,382.70 8,499.05 10,883.65 839,021.31
28 19,382.70 8,390.21 10,992.49 828,028.82
29 19,382.70 8,280.29 11,102.41 816,926.41
30 19,382.70 8,169.26 11,213.44 805,712.97
31 19,382.70 8,057.13 11,325.57 794,387.40
32 19,382.70 7,943.87 11,438.83 782,948.57
33 19,382.70 7,829.49 11,553.21 771,395.36
34 19,382.70 7,713.95 11,668.75 759,726.61
35 19,382.70 7,597.27 11,785.43 747,941.18
36 19,382.70 7,479.41 11,903.29 736,037.89
37 19,382.70 7,360.38 12,022.32 724,015.57
38 19,382.70 7,240.16 12,142.54 711,873.02
39 19,382.70 7,118.73 12,263.97 699,609.05
40 19,382.70 6,996.09 12,386.61 687,222.44
41 19,382.70 6,872.22 12,510.48 674,711.96
42 19,382.70 6,747.12 12,635.58 662,076.38
43 19,382.70 6,620.76 12,761.94 649,314.45
44 19,382.70 6,493.14 12,889.56 636,424.89
45 19,382.70 6,364.25 13,018.45 623,406.44
46 19,382.70 6,234.06 13,148.64 610,257.80
47 19,382.70 6,102.58 13,280.12 596,977.68
48 19,382.70 5,969.78 13,412.92 583,564.76
49 19,382.70 5,835.65 13,547.05 570,017.70
50 19,382.70 5,700.18 13,682.52 556,335.18
51 19,382.70 5,563.35 13,819.35 542,515.83
52 19,382.70 5,425.16 13,957.54 528,558.29
53 19,382.70 5,285.58 14,097.12 514,461.17
54 19,382.70 5,144.61 14,238.09 500,223.08
55 19,382.70 5,002.23 14,380.47 485,842.61
56 19,382.70 4,858.43 14,524.27 471,318.34
57 19,382.70 4,713.18 14,669.52 456,648.82
58 19,382.70 4,566.49 14,816.21 441,832.61
59 19,382.70 4,418.33 14,964.37 426,868.23
60 19,382.70 4,268.68 15,114.02 411,754.22
61 19,382.70 4,117.54 15,265.16 396,489.06
62 19,382.70 3,964.89 15,417.81 381,071.25
63 19,382.70 3,810.71 15,571.99 365,499.26
64 19,382.70 3,654.99 15,727.71 349,771.55
65 19,382.70 3,497.72 15,884.99 333,886.57
66 19,382.70 3,338.87 16,043.83 317,842.73
67 19,382.70 3,178.43 16,204.27 301,638.46
68 19,382.70 3,016.38 16,366.32 285,272.14
69 19,382.70 2,852.72 16,529.98 268,742.16
70 19,382.70 2,687.42 16,695.28 252,046.88
71 19,382.70 2,520.47 16,862.23 235,184.65
72 19,382.70 2,351.85 17,030.85 218,153.80
73 19,382.70 2,181.54 17,201.16 200,952.63
74 19,382.70 2,009.53 17,373.17 183,579.46
75 19,382.70 1,835.79 17,546.91 166,032.55
76 19,382.70 1,660.33 17,722.38 148,310.18
77 19,382.70 1,483.10 17,899.60 130,410.58
78 19,382.70 1,304.11 18,078.59 112,331.99
79 19,382.70 1,123.32 18,259.38 94,072.60
80 19,382.70 940.73 18,441.97 75,630.63
81 19,382.70 756.31 18,626.39 57,004.24
82 19,382.70 570.04 18,812.66 38,191.58
83 19,382.70 381.92 19,000.78 19,190.79
84 19,382.70 191.91 19,190.79 0.00
Costo 725,500.00
Tasa 32.00% 0.0266666667 Cuota Periodo
Prima 25% 181,375.00 544,125.00 - 53,581.91 0
Plazo 1 Años 12 1
Monto a financiar 544,125.00 2
3
4
Asiento vendedor 5
Efectivo 725,500.00 6
Inventarios 725,500.00 7
Reg. La venta del vehiculo 8
9
Asiento acreedor 10
Mobiliario y equipo 725,500.00 11
Prestamos por pagar 725,500.00 12
Reg. Compra de vehiculo.

Asiento 2
Prestamos por pagar 53,581.91
Interes por pagar 14,510.00
Bancos 68,091.91
Reg. Pago de cuota primer mes.
 Cuota Interes Amortizacion Saldo
544,125.00
53,581.91 14,510.00 39,071.91 505,053.09
53,581.91 13,468.08 40,113.83 464,939.26
53,581.91 12,398.38 41,183.53 423,755.73
53,581.91 11,300.15 42,281.76 381,473.97
53,581.91 10,172.64 43,409.27 338,064.69
53,581.91 9,015.06 44,566.85 293,497.84
53,581.91 7,826.61 45,755.30 247,742.53
53,581.91 6,606.47 46,975.44 200,767.09
53,581.91 5,353.79 48,228.12 152,538.97
53,581.91 4,067.71 49,514.21 103,024.76
53,581.91 2,747.33 50,834.59 52,190.17
53,581.91 1,391.74 52,190.17 -
 Solucion
Datos:
ventas totales L 27,789,000.00
ventas - credito 55%
CXC Clientes 2,238,00

L 27,789,000.00
40%
total L 11,115,600.00
2778900000.00%
-L 16,673,400.00

provision
Venta al credito L 16,673,400.00 L 0.01 L 166,734.00
saldo CXC clientes L 1,758,000.00 L 0.10 L 175,800.00

asiento contable ajuste

fecha concepto parcial Debitos Credito

12/31/2018 Gastos de ventas /cuentas incobrables 166,734.00
1%L. 166,673,400.00 estimacion C/incobrables 166734.00
Incobrables 166,737.00
estimacion 1% L.166,673,400.00

balance 166,734.00 166,737.00