UNIVERSIDAD MARIANO GÁLVEZ DE GUATEMALA

FACULTAD DE CIENCIAS ECONÓMICAS

CONTADURÍA PÚBLICA Y AUDITORÍA
RESPUESTA LABORATORIO I
ANUALIDADES VARIABLES REGULARES
EN PROGRESIÓN ARITMÉTICA Y GEOMÉTRICA

Problemas Respuestas
1 A = 714,145.67
2 S1 = 364,100.07 B = 15104.27
3 S1 = 201,069.56 S2 = 99,663.96 Total = 300,733.52
4 B = 7,466.76
5 A = 90,076.05 Eng = 35,000.00 V/máquina = 125,076.05
6 S1 = 215,388.98 S2 = 403,916.46 S3 = 80,783.17 Total = 700,088.61
7 A = 120,716.07 eng = 50,000.00 V/casa = 1,257,146.08
8 B = 12,804.85
9 B = 59,440.88
10 A = 111,914.72 p/inicial 50,000. ultimo pago = 37,986.12 V/maquinaria = 199,900.84
11 A = 16,407.91
12 A1 = 42,710.81 P = 17,075.78 P = 22,615.94 Valor prestamo = 82,402.53

B= 10,000
DATOS p=4
S= ?
n= 5
B= 10,000.00
p= 2
r= 1.12
j= 0.10
m= 4

CASO ESPECIAL
m=p 2 ≠ 4 x
r = (1+j/m) 1.15 ≠ 1.04 x
NO 1.04
 201069.56
99663.96
300733.52

https://www.coursehero.com/file/38100680/04-ANUALIDADES-VARIABLES-RESOLUCIONpdf/

n=5 S=?
1.12 j = 0.10
m=4

r (1+j/m)m/p
S = S (1+j/m)-m/p
( r) np (1+j/m)mn

1.12 (1+0.10/4)^4/2
S = 10,000 (1+0.10/4)-4/2
(1.10)^5*2 (1+0.10/4)^4*5

1.12 1.0398038934
S = 10,000 0.95181439619
3.105848 1.638616

0.0801961066
S = 10,000 0.95181439619
1.467232

S= 520.24
LUCIONpdf/
 Años
1 2 3 4

Datos
Y= 3
p= 2
j= 0.12
A= B
n= 7
B= 75,000
d= 5,000
m= 2 A= 75,000
S1= ?

A= 75,000

A= 697,123.79

697,123.79

Años
1 2 3 4

Acumulado= 500,000.00
S= B
Tiempo= 10 años
y= 5
n= 5
S= 10,000
r= 1.12
m= 4
p= 2
S= 10000
j= 0.1
S= ?
B= 10,000
S= 10000

CASO ESPECIAL
m=p 2 ≠ 1 S= 222,199.69
r = (1+j/m)
Acumul P=
P=

3 S1 = 201,069.56 S2 = 99,663.96 Total = 300,733.52

B= 16,000
r= 0.88
j= 0.06
p= 2
S2= B
m= 2
n= 4
S2= ?
S2= 16,000

S2= 16000

S2= 16000

S2= 99,663.96
 4 B = 7,466.76
Contado ### 20%

A= 132,000.00
p= 12
n= 3
(-)d= 200.00
j= 0.075 A+
m= 2 *
B=
B= ?

132,000.00
B=

B= 132,000.00

B= 132,000.00

B= 132,000.00

B= 132,000.00

B=
Datos

5 A = 90,076.05 Eng = 35,000.00 V/máquina = 125,076.05

A= ?
B= 5,000.00
d= 2,200.00
m= 4
A= B
n= 5
P= 2
J= 0.12
y= 1 A= 5000

A= 5000

A= 5000

A= 36,644.03

A= 36,644.03
Datos

6 S1 = 215,388.98 S2 = 403,916.46 S3 = 80 Total = 700,088.61

Pago Principal= 50,000.00 Monto Progresion artimetica creciente anticipada

Datos
d= 2,000.00
S= B
m= 2
n= 3
S= ?
B= 20,000.00 S= 20,000.00
j= 0.065
p= 2
(1+j/m) 1.0325
S= 20,000.00

S= 130,182.93

S= 130,182.93

S=

S=

Monto Interes Compuesto

n= 4
m= 2
p= 2 S=
j= 0.065
(1+j/m) 1.0325 S=

S1 = 215,388.98
 A = 120 eng = 50,000.00
enganche 50,000

datos
A= B
B 5,000
d 250
j 0.08
m 2
p 12
n 9
A= 5000
y 1
A=?
(1+j/m) 1.0400000

54080
5000
50000 104080

1544491.98078012

1544491.98078012

1544491.98078012

-41009543.9895011
DATOS
B = A
A= 169,893.05
n= 2
p= 12
B = 169,893.05
r= 0.95
j= 0.08
m= 2
B=?

B = 169,893.05
55706.95
12,804.85

B = 169,893.05

B = 169,893.05

169,893.05
B =

12,804.85
B =

Datos
A= 355,000
n= 5
j= 0.12 A-
m= 2 (1+j/m)-my
B=
p= vencidos 2
d= 1,500
y= 1

355,000
(1+j/m) -my
B=

355,000
(1+j/m) -my
B=

355,000
(1+(0.12/2))^-(2*1.)
B=

355,000
(1+(0.12/2))^-(2*1)
B=

355,000
0.88999644001424
B=

398,878

B=
6.20979381096955
 B=
59,440.88

Enganche 50,000.00
Datos
A= ? valor actual, anticipada, proyeccion aritmetica decreciente, diferimiento
B= 20,000
n= 5
p= 2
j= 0.115
m= 4
A= B
(-)d= -1000
y= 1

A= 20000

A= 20000

A= 20000

A= 20000
 A= 20000

148,375.87
A=

A=
118,442.32

A=

P=
P=
P=
P=

Enganche

A = 111,914.72

valor de la maquinaria

Datos A = 16,407.91
B= ?
A= 520,000
p= 4 anticipados
B
j= 0.11
m= 2
n= 5
r= 1.10
B
y= 2.5

B
 B

DATOS ARITMETICA A1 = 42,710.81

A= ?
n= 5
P= 3 Vencida
B= 2,800
(+)d 200
j= 0.14
m= 4
DATOS GEOMETRICA
A= ?
n= 5
p= 2 anticipada
B= 5,500
r= 0.95
j= 0.14
m= 4
PRINCIPAL EN FUNCION DEL MONTO A INTERES COMPUESTO
P= ?
S= 89,542.38
n= 10
j= 0.14
m= 4
Años
5 6 7

1-(1+j/m) -mn
1-(1+j/m) -mn +d (1+j/m) m/p -1
(1+j/m) m/p -1 (1+j/m) m/p -1

0.557699035620327 5,000
0.0600000000000001

9.29498392700544 5,000

5,000.00

5,000.00
697,123.79 #VALUE!

#VALUE!

#VALUE!

Años
5 1 2

( r) np (1+j/m)mn
(1+j/m)m/p
r (1+j/m) m/p
( 1.12)5*2 (1+0.10/4)^4*5
(1+0.10/4)^4/2
1.12 (1+0.10/4)^4/2

3.10584820834421 1.63861644029039
1.050625
1.12 1.050625

1.46723176805382
1.050625
0.0693750000000002

21.1492867467216 21.1492867467216

(1+j/m)^m*n
1.63861644029039 364,100.07

Años
1 2 3

( r) np (1+j/m)mn
(1+j/m)m/p
r (1+j/m)m/p

(0.88)4*2 (1+0.06/2)^2*4
(1+0.06/2)^2/2
0.88 (1+0.06/2)^2/2

0.35963452480553 1.26677008138762
1.03
0.88 1.03

-0.907135556582087
1.03
-0.15

6.04757037721391
Enganche A pagar
33,000.00 132,000.00

1-(1+j/m)-mn
-np
d (1+j/m) m/p -1
(1+j/m) m/p -1
1-(1+j/m)-mn
(1+j/m) m/p -1

200.00 0.198190185877924 36
0.00615452391902926
0.00615452391902926
-0.247178548313141
0.00615452391902926

200.00 32.2023585390801 36
0.00615452391902926
-40.1620907750292

200.00 32.2023585390801 28.8651533083947

0.00615452391902926
-40.1620907750292

200.00 3.33720523068533
0.00615452391902926

542.236129811273
-40.1620907750292

200.00 -13.5011927752628

134,700.24 #REF!

B= #REF!
 1-(1+j/m) -mn
1-(1+j/m) -mn +d (1+j/m) m/p -1
(1+j/m) m/p -1 (1+j/m) m/p -1

1-(1+0.12/4)^-4*5 2200 1-(1+0.12/4)^-4*5

(1+0-12/4)^4/2-1 (1+012/4)^4/2-1
(1+012/4)^4/2-1

0.446324245813665 2200 0.446324245813665

0.0609 0.0609
0.0609

7.32880534997809 2200 7.32880534997809

0.0609

2200 1.79204780811475
0.0609

2200 29.4260723828366

64,737.36

A= 101,381.39 #REF!
 Años
1 2

ion artimetica creciente anticipada

(1+j/m) mn -1
(1+j/m) mn -1 +d (1+j/m) m/p -1
(1+j/m) m/p -1 (1+j/m) m/p -1

(1.0325)^2*3 -1 2,000.00 (1.0325)^2*3 -1

(1.0325)^2/2 -1 (1.0325)^2/2 -1
(1.0325)^2/2 -1

0.21154726619385 2,000.00 0.21154726619385

0.0325 0.0325
0.0325

2,000.00 6.50914665211845
0.0325

2,000.00 15.6660508344139

130,182.93 31,332.10

161,515.03 #REF!

S= #REF!

P (1+j/m)mn

#REF! 1.29157753529637

S1= #REF!
V/casa = 1,257,146.08

1-(1+j/m) -mn
1-(1+j/m) -mn +d (1+j/m) m/p -1
(1+j/m) m/p -1 (1+j/m) m/p -1

1-(1.04)^-2*9
1-(1.04) ^(2*9) 250 (1.04)^(2/12) -1
(1.04)^(2/12) -1 (1.04)^(2/12) -1

-7.32100591715976
2.02581651537853 250 0.00655819693655935
0.00655819693655935 0.00655819693655935

+ 250 -1116.31382649522
0.00655819693655935

+ -42554143.9702812 108

+ -42554035.9702812 0.493628121011318

- 20,243,464.14
 r- (1+j/m)m/p
( r) np (1+j/m)mn -1

0.95- (1+(0.08/2))^(2/12)
( 0.95)^(2*12) (1+(0.08/2))^(2*2) -1

0.95 1.00655819693656
0.291989024338772 0.854804191029726 -1

-0.0565581969365594
0.249593441739463 -1

-0.0565581969365594
-0.750406558260537

0.0753700728144792

1-(1+j/m)-mn
-np
d (1+j/m) m/p -1
(1+j/m) m/p -1
1-(1+j/m)-mn
(1+j/m) m/p -1
 1-(1+(0.12/2))^(-2*4)
(4*2)
1,500 (1+(0.12/2))^(2/2) -1
(1+(0.12/2))^(2/2) -1
1-(1+(0.12/2))^(-2*4)
(1+(0.12/2))^(2/2) -1

0.372587628658174
8
1,500 0.0600000000000001
0.0600000000000001
0.372587628658174
0.0600000000000001

8
1,500 6.20979381096955
0.0600000000000001
0.372587628658174
0.0600000000000001

8
1,500 1.19049484023494
0.0600000000000001
0.372587628658174
0.0600000000000001

1,500
19.8415806705823
0.372587628658174
0.0600000000000001

29762.3710058735
 59,440.88

ca decreciente, diferimiento

1-(1+j/m) -mn
1-(1+j/m) -mn -d (1+j/m) m/p -1
(1+j/m) m/p -1 (1+j/m) m/p -1

1-(1+(0.115/4))^-(4*5)
1-(1+(0.115/4))^-(4*5) -1000 (1+(0.115/4))^(4/2) -1
(1+(0.115/4))^(4/2) -1 (1+(0.115/4))^(4/2) -1

0.432712733208102
0.432712733208102 -1000 0.0583265625
0.0583265625 0.0583265625

-1000 7.41879367926238
7.41879367926238 0.0583265625

-1000 1.7459210113434
7.41879367926238 0.0583265625
 -1000
7.41879367926238 29.9335489099568

- 29,933.55

1.0583265625 0.892813209358093

125,350.66
111,914.72

S (1+j/m)-mn
75,000*(1+(0.115/4)^-(4*6)
75,000.00 0.506482
37,986.12

50,000

p/inicial 50,000.00 ultimo pago = 37,986.12 V/maquinaria = 199,900.84

199,900.84

r-
= A
( r) np

1.10-
= 520,000
(1.10)^(5*4)

1.1
= 520,000
 = 520,000
6.72749994932561

0.0728680707912932
= 520,000
2.93848419343289

= 520,000 0.0247978433758954

12,894.88
=

12,554.26 1.30696001

B= 16,407.91

A = 16,407.91

P = 17,075.78 P = 22,615.94 Valor prestamo = 82,402.53

1-(1+j/m) -mn
A= B
(1+j/m) m/p -1

1-(1+(0.14/4))^-(4*5)
A= 2,800
(1+(0.14/4))^(4/3)-1

0.497434115568329
A= 2,800
0.0469368019176712
 A= 2,800
10.5979550213252

A= 29,674

A= 29,674.27

A= 42,710.81

A = B

A = 5,500

A = 5,500

A = 5,500

A = 5,500

A =
31,718.08

A
=
33,977.20

P = S (1+j/m)-mn

P = 33,977.20*(1+(0.14/4))^-(4*5)

P= 17,075.78 P = 17,075.78
 P = S (1+j/m)-mn

P = 89,542.38*(1+(0.14/4))^-(4*10)

P= 22,615.94 P = 22,615.94

VALOR DEL PRESTAMO

Valor prestamo = 82,402.53 82,402.53
 (1+j/m) m/p

-14 0.44230096437967

-6.1922135 0.747258172866

3 4

r (1+j/m)m/p
S
( r) np (1+j/m)mn
 0.9 (1+0.1/4)^4/2
135,899.93
(0.90)^5*2 (1+0.1/4)^4*5

0.9 1.050625
135,899.93
0.348678 1.638616

-0.150625000
135,899.93 0.951814396
-1.289938000

15,104.27 0.116769178036

B= 12,000
n= 3.00
r=
S1= B
j= 0.06
p= 4
m= 2
S1= 12,000
S1=

S1= 12000

S1= 12000

S2= 88,334.61
 (1+j/m) -mn

0.801809814122075

1902926

0.801809814122075
1902926
 -np (1+j/m) -mn
(1+j/m)-my

5*2 (1+0.12/4)^-4*5

(1+012/4)^4/2-1

10 0.553675754186335

0.0609

5.53675754186335
0.0609

#REF!

#REF!
Años
3 4 7

Datos
-np
r= 1.10
m= 2
n= 4
S= ?
B= 32,000.00
6
j= 0.065
p= 2
(1+j/m) 1.0325

#REF! S3 = 80,783.17

Monto de Interes compuesto (Por primer deposito)

#REF!
n= 7.5
p= 2
m= 2
j= 0.065
P= 50,000.00
 -np (1+j/m) -mn

108 (1.04)^-2-*9

108 0.493628121011318

108 0.493628121011318

0.493628121011318
(1+j/m) -mn
(1+(0.12/2))^(-2*4)

0.627412371341826

0.627412371341826

0.627412371341826
 (1+j/m) m/p
-np (1+j/m) -mn

(5*2) (1+(0.115/4))^-(4*5)
(1+(0.115/4))^(4/2)

10 0.567287266791898

10 0.567287266791898
 Anticipo Diferimiento
1.0583265625 0.89281320935809

ANTICIPOS DIFERIMIENTO
(1+j/m) -m/p (1+j/m)my
(1+j/m)m/p
(1+j/m)-mn -1

(1+(0.11/2))^(2/4) (1+(0.11/2))^-(2/4) (1+(0.11/2))^(2*2.5)

(1+(0.11/2))^(2*5) -1

1.02713192920871 0.97358476702247 1.306960006409

 0.585430579427607 -1

.0728680707912932 0.97358476702247 1.306960006409

2.93848419343289

0.97358476702247 1.306960006409
.0247978433758954

0.97358476702247 1.306960006409

1-(1+j/m) -mn
-np (1+j/m) -mn
+d (1+j/m) m/p
-1
(1+j/m) m/p
-1

1-(1+(0.14/4))^-(4*5)
(5*3) (1+(0.14/4))^-(4*5)
200 (1+(0.14/4))^(4/3)-1
(1+(0.14/4))^(4/3)-1

0.497434115568329
15 0.50256588443167
200 0.0469368019176712
0.0469368019176712
 7.53848826647506
200 10.5979550213252
0.0469368019176712

200
65.1826845854673

13,036.54

A1 = 42,710.81

( r) np (1+j/m)-mn -1 (1+j/m) m/p

r- (1+j/m)m/p

(0.95)^(5*2) (1+(0.14/4))^-(4*5) -1 (1+(0.14/4))^(4/2)

0.95- (1+(0.14/4))^(4/2)

0.598736939238379 0.502565884431671 -1 1.071225

0.95 1.071225

-0.699095240589753 1.071225
-0.121225

1.071225
5.76692299929679

1.071225

MONTO AL QUINTO AÑO

VALOR ACTUAL DEL 1ER AÑO

VALOR ACTUAL DEL 1ER AÑO
 (1+j/m)-my

1.06 0.70496054044

DATOS
S= 135,899.93
(1+j/m)-m/p
B= ?
p= 2
 r= 0.90
(1+0.1/4)-4/2
n= 5
j= 0.10
m= 4
0.951814396

( r) np (1+j/m)mn
(1+j/m)m/p
r (1+j/m)m/p
S=

(0.88)4*2 (1+0.06/2)^2*4
(1+0.06/2)^2/2
0.88 (1+0.06/2)^2/2
S=
0.215671155821681 1.1940522965
1.01488915651
0.88 1.0148891565

-0.978381140707319
1.0148891565
-0.134889156509222
 Monto Progresion geometrica creciente vencida

( r) np (1+j/m)mn
S2= B
r (1+j/m)m/p

(1.10)4*2 (1.0325)^2*4
S2= 32,000
1.10 (1.0325)^2/2

2.14358881 1.291577535296
S2= 32000
1.10 1.0325

0.8520112747
S2= 32000 0
0.07

S2= 403,916.46 S2 = 403,916.46

to (Por primer deposito)

S = P (1+j/m)mn

S= 50,000.00 1.615663467

S3= 80,783.17 80,783.17

Repuesta Final
#REF!
(1+j/m)-my

(1+(0.115/4))^-(4*1)
11/2))^(2*2.5)
14/4))^(4/2)
 (1+j/m)mn -1 (1+j/m)m/p
R
(1+j/m)m/p - 1

12,000.00 0.1940523 0.265225

0.01488916 201,069.56

12,000.00 13.0331289 156,397.55

156,397.55 41,480.54 44,672.01

DATOS ANUALIDAD CONSTANTES // ANTICIPADA
S= ?
n= 3
p= 4
S= R
R= 12,000
j= 0.06
m= 2
S= 12,000

DATOS ANUALIDAD GEOMETRICA // ANTICIPADA

S= 12,000
B= 16,000
r= 0.88
j= 0.06
S= 12,000
p= 2
m= 2
n= 4
S= ?
S= 158,726

S = P (1+j/m)mn
S = 158,726*(1+(0.06/2))^(2*4)

S1 = 201,069.35 S1 = 201,069.56
 (1+j/m)mn -1 (1+j/m)m/p
(1+j/m)m/p - 1

(1+(0.06/2))^(2*3) -1 (1+(0.06/2))^(2/4)
(1+(0.06/2))^(2/4)- 1

0.194052296529 1.0148891565092
0.014889156509222

1.0148891565092
13.0331289357331

06/2))^(2*4) TOTAL 300,733.31

Total = 300,733.52

1 = 201,069.56
S2= B ( r) np (1+j/m)mn
(1+j/m)m/p
r (1+j/m) m/p

S2= 16,000 (0.88)4*2 (1+0.06/2)^2*4

(1+0.06/2)^2/2
0.88 (1+0.06/2) ^2/2

S2= 16000 0.3596345248055 1.2667700813876

1.03
0.88 1.03

S2= 16000 -0.907135556582

1.03
-0.15

S2= 99,663.96 S2 = 99,663.96