POLYTECHNI

C
FROM COLOMBIA

POLYTECHNICIAN OF COLOMBIA
CONTINUOUS TRAINING
DIPLOMA IN FINANCE
Activity Format – Module 5
CODE: NOT APPLICABLE Week: 5 VERSION 1
Dear student: PAOLA ANDREA GUTIERREZ RAMIREZ
1. Amortization table

Suppose that you have recently decided to buy a motorcycle which has a cost of
$5,600,000, a financial institution provides you with a loan for the value of the
vehicle to pay it in 24 months at an interest rate of 0.90% per month and fixed
payment. of $260,484.21
Build the credit amortization table:

Rk
Month Debt ik (Interest) (Constant flow) Or
CK (Amortization) fixed fee
1 $ 5.600.000,00 $ 50.400,00 $ 210.084,21 $ 260.484,21
2 $ 5.389.915,79 $ 48.509,24 $ 211.974,97 $ 260.484,21
3 $ 5.177.940,82 $ 46.601,47 $ 213.882,74 $ 260.484,21
4 $ 4.964.058,07 $ 44.676,52 $ 215.807,69 $ 260.484,21
5 $ 4.748.250,38 $ 42.734,25 $ 217.749,96 $ 260.484,21
6 $ 4.530.500,43 $ 40.774,50 $ 219.709,71 $ 260.484,21
7 $ 4.310.790,72 $ 38.797,12 $ 221.687,10 $ 260.484,21
8 $ 4.089.103,62 $ 36.801,93 $ 223.682,28 $ 260.484,21
9 $ 3.865.421,34 $ 34.788,79 $ 225.695,42 $ 260.484,21
10 $ 3.639.725,92 $ 32.757,53 $ 227.726,68 $ 260.484,21
11 $ 3.411.999,24 $ 30.707,99 $ 229.776,22 $ 260.484,21
12 $ 3.182.223,02 $ 28.640,01 $ 231.844,20 $ 260.484,21
13 $ 2.950.378,82 $ 26.553,41 $ 233.930,80 $ 260.484,21
14 $ 2.716.448,02 $ 24.448,03 $ 236.036,18 $ 260.484,21
15 $ 2.480.411,84 $ 22.323,71 $ 238.160,51 $ 260.484,21
16 $ 2.242.251,33 $ 20.180,26 $ 240.303,95 $ 260.484,21
17 $ 2.001.947,38 $ 18.017,53 $ 242.466,69 $ 260.484,21
18 $ 1.759.480,70 $ 15.835,33 $ 244.648,89 $ 260.484,21
19 $ 1.514.831,81 $ 13.633,49 $ 246.850,73 $ 260.484,21
20 $ 1.267.981,08 $ 11.411,83 $ 249.072,38 $ 260.484,21
21 $ 1.018.908,70 $ 9.170,18 $ 251.314,03 $ 260.484,21
22 $ 767.594,67 $ 6.908,35 $ 253.575,86 $ 260.484,21
23 $ 514.018,81 $ 4.626,17 $ 255.858,04 $ 260.484,21

DIPLOMA IN BASIC ACCOUNTING

0 POLYTECHNIC
(' DE COLOMBIA ” sim Nmites educations
24|$ 258.160,77 |$ 2.323,45 |$ 258.160,77| $ 260.484,21

2. Financial indicators
The company A&G SAS presents the following financial information:

Current assets
Cash in hand 1,520,000
Cash in Banks 16,423,855
Accounts Receivable from Customers 8,469,000
Inventories 12,000,000
Total Current Assets $ 38,412,855
Current Liabilities
Financial obligations 10,621,000
Goods Suppliers 5,854,960
Taxes to pay 1,496,322
Other Accounts Payable 3,871,333
Total current liabilities $ 21,843,615

Based on the information provided by the Company A&G SAS: Calculate and
interpret the Liquidity Indicators:
Current active
• Current Ratio: = current ratio $38,412,855/ $21,843,615 = 1.758539
Current Assets-Inventory
• Acid test: =-------------- past _-------------- ($38,412,855-$12,000,000) /$21,843,615 = 1,209179
current _

• Net Working Capital: = Current Assets - Current Liabilities $38,412,855 - $21,843,615 = $16,569,240
Develop the activity in the following table:
No. INDICATOR RESULT INTERPRETATION
Reason This means that for every peso it owes, the company has
1,758539 1.758539 pesos to pay or support that debt.
Current:
1
Since we have a value greater than 1, the company has no
Acid test: 1,209179 problem meeting its short-term obligations.

DIPLOMA IN BASIC ACCOUNTING 2

POLYTECHNI
C
FROM COLOMBIA This means that the company has $16,569,240 pesos to
Net Working
$16,569,240 carry out its normal operations.
Capital:
3

Delivery conditions:

1. Timeliness of delivery is also taken into account in grading.

2. Develop the exercises proposed in the tables
3. Do not modify the tables (do not add or delete columns)
4. Save in PDF format with NAMES AND SURNAMES OF THE
STUDENT , upload only the results, according to the format for the
presentation of the activity
5. Attach the file to the link available on the virtual platform.

DIPLOMA IN BASIC ACCOUNTING 3