Practica 1

Tabla de amortizacion

numero de bonos 150.00

precio por bono 25,000.00
interes nominal semestral del bono 0.03
tasa efectiva semestral a la que se compra 0.04
numero de cupones 6.00
cupon 112,500.00

precio de compra a la fecha de compra -₡3,553,419.87

Asientos contables
12/31/2022 inversiones permanentes en bonos 3,553,419.87
Efectivo 3,553,419.87

6/30/2023 efectivo 112,500.00

inversiones permanentes en bonos 29,636.79
interes ganado 142,136.79

9/30/2023 interes por cobrar 56,250.00

inversiones permanentes en bonos 15,411.13
interes ganado 71,661.13

12/31/2023 efectivo 112,500.00

inversiones permanentes en bonos 15,411.13
interes por cobrar 56,250.00
interes ganado 71,661.13

1/1/2024 inversiones en AF VR C R 3,600,000.00

perdida por reclasificacion de AF 13,878.93
 inversiones permanentes en bonos 3,613,878.93

6/30/2024 efectivo 112,500.00

interes ganado 112,500.00

9/30/2024 intereses por cobrar 56,250.00

interes ganado 56,250.00

12/31/2024 efectivo 112,500.00

intereses por cobrar 56,250.00
interes ganado 56,250.00

12/31/2024 inversiones en AF VR C R 200,000.00

ganancia no realizada en AF VR C R 200,000.00
fecha cupon intereses amortizacion valor en libros valor razonable
12/31/2022 3,553,419.87
6/30/2023 112,500.00 142,136.79 29,636.79 3,583,056.66
9/30/2023
12/31/2023 112,500.00 143,322.27 30,822.27 3,613,878.93 3,600,000.00
6/30/2024 112,500.00 144,555.16 32,055.16 3,645,934.09
9/30/2024
12/31/2024 112,500.00 145,837.36 33,337.36 3,679,271.45 3,800,000.00
6/30/2025 112,500.00 147,170.86 34,670.86 3,713,942.31
9/30/2025
12/31/2025 112,500.00 148,557.69 36,057.69 3,750,000.00
Practica 2

Tabla de amortizacion
numero de bonos 10.00
precio por bono 200.00
interes nominal anual del bono 0.05
tasa efectiva anual a la que se compra 0.06
numero de cupones 4.00
cupon 100.00

valor de los bonos a la última fecha de pago de cupón -₡1,930.70

precio al 1/7/2020 2,036.89
intereses que me voy a ganar
interés acumulado 91.67 en el mes que tengo de aquí al
precio limpio 1,945.22 pago de cupón

Asientos contables
7/1/2020 inversiones en AF VR C ORI 1,167,131.76
intereses por cobrar 55,000.00
Efectivo 1,222,131.76

7/31/2020 Efectivo 60,200.00

inversiones en AF VR C ORI 794.73
intereses por cobrar 55,000.00
ganancia por diferencia cambiaria 183.33
interes ganado 5,811.40

12/31/2020 intereses por cobrar 25,041.67

inversiones en AF VR C ORI 4,205.09
interes ganado 29,246.76

12/31/2020 valuacion de inversiones en AF VR C ORI 2,125.49

inversiones en AF VR C ORI 2,125.49
1/1/2021 Efectivo 1,233,940.00
inversiones en AF VR C ORI 1,168,050.00
valuacion de inversiones en AF VR C ORI 2,125.49
intereses por cobrar 25,041.67
ganancia por redención de inversiones en AF VR C ORI 38,722.84
 fecha cupon intereses amortizacion valor en libros
7/31/2019 1,930.70
7/1/2020 106.19 1,945.22
7/31/2020 100.00 9.65 1.32 1,946.54
12/31/2020 1,953.54
7/31/2021 100.00 116.79 16.79 1,963.33
12/31/2021
7/31/2022 100.00 117.80 17.80 1,981.13
12/31/2022
7/31/2023 100.00 118.87 18.87 2,000.00

8.33

1,950.00
valor de mercado

1,950.00
Práctica 3

PERIODO CUOTA INTERESES AMORTIZACIÓN SALDO - 110,108.61

- 10,000,000.00
1.00 110,108.61 100,000.00 10,108.61 9,989,891.39 30-Apr
2.00 110,108.61 99,898.91 10,209.70 9,979,681.69 30-May
3.00 110,108.61 99,796.82 10,311.80 9,969,369.89 30-Jun
4.00 71,892.80 49,846.85 22,045.95 9,947,323.94 30-Jul - 71,892.80
5.00 71,892.80 49,736.62 22,156.18 9,925,167.77 30-Aug
6.00 71,892.80 49,625.84 22,266.96 9,902,900.81 30-Sep
7.00 71,892.80 49,514.50 22,378.29 9,880,522.52
8.00 71,892.80 49,402.61 22,490.18 9,858,032.34
9.00 71,892.80 49,290.16 22,602.63 9,835,429.71
10.00 71,892.80 49,177.15 22,715.65 9,812,714.06
11.00 71,892.80 49,063.57 22,829.22 9,789,884.83
12.00 71,892.80 48,949.42 22,943.37 9,766,941.46
13.00 71,892.80 48,834.71 23,058.09 9,743,883.38
14.00 71,892.80 48,719.42 23,173.38 9,720,710.00
15.00 71,892.80 48,603.55 23,289.25 9,697,420.75
16.00 71,892.80 48,487.10 23,405.69 9,674,015.06
17.00 71,892.80 48,370.08 23,522.72 9,650,492.34
18.00 71,892.80 48,252.46 23,640.33 9,626,852.01
19.00 71,892.80 48,134.26 23,758.54 9,603,093.47
20.00 71,892.80 48,015.47 23,877.33 9,579,216.15
21.00 71,892.80 47,896.08 23,996.71 9,555,219.43
22.00 71,892.80 47,776.10 24,116.70 9,531,102.73
23.00 71,892.80 47,655.51 24,237.28 9,506,865.45
24.00 71,892.80 47,534.33 24,358.47 9,482,506.98
25.00 71,892.80 47,412.53 24,480.26 9,458,026.72
26.00 71,892.80 47,290.13 24,602.66 9,433,424.06
27.00 71,892.80 47,167.12 24,725.67 9,408,698.39
28.00 71,892.80 47,043.49 24,849.30 9,383,849.08
29.00 71,892.80 46,919.25 24,973.55 9,358,875.53
30.00 71,892.80 46,794.38 25,098.42 9,333,777.12
31.00 71,892.80 46,668.89 25,223.91 9,308,553.21
32.00 71,892.80 46,542.77 25,350.03 9,283,203.18
33.00 71,892.80 46,416.02 25,476.78 9,257,726.40
34.00 71,892.80 46,288.63 25,604.16 9,232,122.24
35.00 71,892.80 46,160.61 25,732.18 9,206,390.05
36.00 71,892.80 46,031.95 25,860.84 9,180,529.21
37.00 71,892.80 45,902.65 25,990.15 9,154,539.06
38.00 71,892.80 45,772.70 26,120.10 9,128,418.96
39.00 71,892.80 45,642.09 26,250.70 9,102,168.26
40.00 71,892.80 45,510.84 26,381.95 9,075,786.30
41.00 71,892.80 45,378.93 26,513.86 9,049,272.44
42.00 71,892.80 45,246.36 26,646.43 9,022,626.01
43.00 71,892.80 45,113.13 26,779.67 8,995,846.34
44.00 71,892.80 44,979.23 26,913.56 8,968,932.78
45.00 71,892.80 44,844.66 27,048.13 8,941,884.65
46.00 71,892.80 44,709.42 27,183.37 8,914,701.28
47.00 71,892.80 44,573.51 27,319.29 8,887,381.99
48.00 71,892.80 44,436.91 27,455.89 8,859,926.10
49.00 71,892.80 44,299.63 27,593.16 8,832,332.94
50.00 71,892.80 44,161.66 27,731.13 8,804,601.81
51.00 71,892.80 44,023.01 27,869.79 8,776,732.02
52.00 71,892.80 43,883.66 28,009.14 8,748,722.89
53.00 71,892.80 43,743.61 28,149.18 8,720,573.71
54.00 71,892.80 43,602.87 28,289.93 8,692,283.78
55.00 71,892.80 43,461.42 28,431.38 8,663,852.40
56.00 71,892.80 43,319.26 28,573.53 8,635,278.87
57.00 71,892.80 43,176.39 28,716.40 8,606,562.47
58.00 71,892.80 43,032.81 28,859.98 8,577,702.49
59.00 71,892.80 42,888.51 29,004.28 8,548,698.20
60.00 71,892.80 42,743.49 29,149.30 8,519,548.90
61.00 71,892.80 42,597.74 29,295.05 8,490,253.85
62.00 71,892.80 42,451.27 29,441.53 8,460,812.32
63.00 71,892.80 42,304.06 29,588.73 8,431,223.59
64.00 71,892.80 42,156.12 29,736.68 8,401,486.91
65.00 71,892.80 42,007.43 29,885.36 8,371,601.55
66.00 71,892.80 41,858.01 30,034.79 8,341,566.76
67.00 71,892.80 41,707.83 30,184.96 8,311,381.80
68.00 71,892.80 41,556.91 30,335.89 8,281,045.92
69.00 71,892.80 41,405.23 30,487.57 8,250,558.35
70.00 71,892.80 41,252.79 30,640.00 8,219,918.35
71.00 71,892.80 41,099.59 30,793.20 8,189,125.14
72.00 71,892.80 40,945.63 30,947.17 8,158,177.98
73.00 71,892.80 40,790.89 31,101.91 8,127,076.07
74.00 71,892.80 40,635.38 31,257.41 8,095,818.66
75.00 71,892.80 40,479.09 31,413.70 8,064,404.95
76.00 71,892.80 40,322.02 31,570.77 8,032,834.18
77.00 71,892.80 40,164.17 31,728.62 8,001,105.56
78.00 71,892.80 40,005.53 31,887.27 7,969,218.29
79.00 71,892.80 39,846.09 32,046.70 7,937,171.59
80.00 71,892.80 39,685.86 32,206.94 7,904,964.65
81.00 71,892.80 39,524.82 32,367.97 7,872,596.68
82.00 71,892.80 39,362.98 32,529.81 7,840,066.87
83.00 71,892.80 39,200.33 32,692.46 7,807,374.41
 84.00 71,892.80 39,036.87 32,855.92 7,774,518.48
85.00 71,892.80 38,872.59 33,020.20 7,741,498.28
86.00 71,892.80 38,707.49 33,185.30 7,708,312.98
87.00 71,892.80 38,541.56 33,351.23 7,674,961.75
88.00 71,892.80 38,374.81 33,517.99 7,641,443.76
89.00 71,892.80 38,207.22 33,685.58 7,607,758.18
90.00 71,892.80 38,038.79 33,854.00 7,573,904.18
91.00 71,892.80 37,869.52 34,023.27 7,539,880.91
92.00 71,892.80 37,699.40 34,193.39 7,505,687.52
93.00 71,892.80 37,528.44 34,364.36 7,471,323.16
94.00 71,892.80 37,356.62 34,536.18 7,436,786.98
95.00 71,892.80 37,183.93 34,708.86 7,402,078.12
96.00 71,892.80 37,010.39 34,882.40 7,367,195.71
97.00 71,892.80 36,835.98 35,056.82 7,332,138.90
98.00 71,892.80 36,660.69 35,232.10 7,296,906.80
99.00 71,892.80 36,484.53 35,408.26 7,261,498.54
100.00 71,892.80 36,307.49 35,585.30 7,225,913.23
101.00 71,892.80 36,129.57 35,763.23 7,190,150.00
102.00 71,892.80 35,950.75 35,942.05 7,154,207.96
103.00 71,892.80 35,771.04 36,121.76 7,118,086.20
104.00 71,892.80 35,590.43 36,302.36 7,081,783.84
105.00 71,892.80 35,408.92 36,483.88 7,045,299.96
106.00 71,892.80 35,226.50 36,666.30 7,008,633.67
107.00 71,892.80 35,043.17 36,849.63 6,971,784.04
108.00 71,892.80 34,858.92 37,033.87 6,934,750.17
109.00 71,892.80 34,673.75 37,219.04 6,897,531.12
110.00 71,892.80 34,487.66 37,405.14 6,860,125.98
111.00 71,892.80 34,300.63 37,592.17 6,822,533.82
112.00 71,892.80 34,112.67 37,780.13 6,784,753.69
113.00 71,892.80 33,923.77 37,969.03 6,746,784.67
114.00 71,892.80 33,733.92 38,158.87 6,708,625.79
115.00 71,892.80 33,543.13 38,349.67 6,670,276.13
116.00 71,892.80 33,351.38 38,541.41 6,631,734.71
117.00 71,892.80 33,158.67 38,734.12 6,593,000.59
118.00 71,892.80 32,965.00 38,927.79 6,554,072.80
119.00 71,892.80 32,770.36 39,122.43 6,514,950.37
120.00 71,892.80 32,574.75 39,318.04 6,475,632.32
121.00 71,892.80 32,378.16 39,514.63 6,436,117.69
122.00 71,892.80 32,180.59 39,712.21 6,396,405.48
123.00 71,892.80 31,982.03 39,910.77 6,356,494.72
124.00 71,892.80 31,782.47 40,110.32 6,316,384.40
125.00 71,892.80 31,581.92 40,310.87 6,276,073.52
126.00 71,892.80 31,380.37 40,512.43 6,235,561.09
127.00 71,892.80 31,177.81 40,714.99 6,194,846.11
128.00 71,892.80 30,974.23 40,918.56 6,153,927.54
129.00 71,892.80 30,769.64 41,123.16 6,112,804.38
130.00 71,892.80 30,564.02 41,328.77 6,071,475.61
131.00 71,892.80 30,357.38 41,535.42 6,029,940.19
132.00 71,892.80 30,149.70 41,743.09 5,988,197.10
133.00 71,892.80 29,940.99 41,951.81 5,946,245.29
134.00 71,892.80 29,731.23 42,161.57 5,904,083.72
135.00 71,892.80 29,520.42 42,372.38 5,861,711.34
136.00 71,892.80 29,308.56 42,584.24 5,819,127.11
137.00 71,892.80 29,095.64 42,797.16 5,776,329.95
138.00 71,892.80 28,881.65 43,011.15 5,733,318.80
139.00 71,892.80 28,666.59 43,226.20 5,690,092.60
140.00 71,892.80 28,450.46 43,442.33 5,646,650.27
141.00 71,892.80 28,233.25 43,659.54 5,602,990.72
142.00 71,892.80 28,014.95 43,877.84 5,559,112.88
143.00 71,892.80 27,795.56 44,097.23 5,515,015.65
144.00 71,892.80 27,575.08 44,317.72 5,470,697.93
145.00 71,892.80 27,353.49 44,539.31 5,426,158.63
146.00 71,892.80 27,130.79 44,762.00 5,381,396.63
147.00 71,892.80 26,906.98 44,985.81 5,336,410.82
148.00 71,892.80 26,682.05 45,210.74 5,291,200.07
149.00 71,892.80 26,456.00 45,436.79 5,245,763.28
150.00 71,892.80 26,228.82 45,663.98 5,200,099.30
151.00 71,892.80 26,000.50 45,892.30 5,154,207.00
152.00 71,892.80 25,771.04 46,121.76 5,108,085.24
153.00 71,892.80 25,540.43 46,352.37 5,061,732.87
154.00 71,892.80 25,308.66 46,584.13 5,015,148.74
155.00 71,892.80 25,075.74 46,817.05 4,968,331.69
156.00 71,892.80 24,841.66 47,051.14 4,921,280.55
157.00 71,892.80 24,606.40 47,286.39 4,873,994.16
158.00 71,892.80 24,369.97 47,522.82 4,826,471.34
159.00 71,892.80 24,132.36 47,760.44 4,778,710.90
160.00 71,892.80 23,893.55 47,999.24 4,730,711.66
161.00 71,892.80 23,653.56 48,239.24 4,682,472.42
162.00 71,892.80 23,412.36 48,480.43 4,633,991.99
163.00 71,892.80 23,169.96 48,722.84 4,585,269.15
164.00 71,892.80 22,926.35 48,966.45 4,536,302.70
165.00 71,892.80 22,681.51 49,211.28 4,487,091.42
166.00 71,892.80 22,435.46 49,457.34 4,437,634.08
167.00 71,892.80 22,188.17 49,704.62 4,387,929.46
168.00 71,892.80 21,939.65 49,953.15 4,337,976.31
169.00 71,892.80 21,689.88 50,202.91 4,287,773.40
170.00 71,892.80 21,438.87 50,453.93 4,237,319.47
171.00 71,892.80 21,186.60 50,706.20 4,186,613.27
172.00 71,892.80 20,933.07 50,959.73 4,135,653.54
173.00 71,892.80 20,678.27 51,214.53 4,084,439.02
174.00 71,892.80 20,422.20 51,470.60 4,032,968.42
175.00 71,892.80 20,164.84 51,727.95 3,981,240.46
176.00 71,892.80 19,906.20 51,986.59 3,929,253.87
177.00 71,892.80 19,646.27 52,246.53 3,877,007.35
178.00 71,892.80 19,385.04 52,507.76 3,824,499.59
179.00 71,892.80 19,122.50 52,770.30 3,771,729.29
180.00 71,892.80 18,858.65 53,034.15 3,718,695.14
181.00 71,892.80 18,593.48 53,299.32 3,665,395.82
182.00 71,892.80 18,326.98 53,565.82 3,611,830.01
183.00 71,892.80 18,059.15 53,833.65 3,557,996.36
184.00 71,892.80 17,789.98 54,102.81 3,503,893.55
185.00 71,892.80 17,519.47 54,373.33 3,449,520.22
186.00 71,892.80 17,247.60 54,645.19 3,394,875.03
187.00 71,892.80 16,974.38 54,918.42 3,339,956.61
188.00 71,892.80 16,699.78 55,193.01 3,284,763.59
189.00 71,892.80 16,423.82 55,468.98 3,229,294.62
190.00 71,892.80 16,146.47 55,746.32 3,173,548.29
191.00 71,892.80 15,867.74 56,025.05 3,117,523.24
192.00 71,892.80 15,587.62 56,305.18 3,061,218.06
193.00 71,892.80 15,306.09 56,586.70 3,004,631.36
194.00 71,892.80 15,023.16 56,869.64 2,947,761.72
195.00 71,892.80 14,738.81 57,153.99 2,890,607.73
196.00 71,892.80 14,453.04 57,439.76 2,833,167.98
197.00 71,892.80 14,165.84 57,726.96 2,775,441.02
198.00 71,892.80 13,877.21 58,015.59 2,717,425.43
199.00 71,892.80 13,587.13 58,305.67 2,659,119.76
200.00 71,892.80 13,295.60 58,597.20 2,600,522.57
201.00 71,892.80 13,002.61 58,890.18 2,541,632.38
202.00 71,892.80 12,708.16 59,184.63 2,482,447.75
203.00 71,892.80 12,412.24 59,480.56 2,422,967.19
204.00 71,892.80 12,114.84 59,777.96 2,363,189.24
205.00 71,892.80 11,815.95 60,076.85 2,303,112.39
206.00 71,892.80 11,515.56 60,377.23 2,242,735.15
207.00 71,892.80 11,213.68 60,679.12 2,182,056.03
208.00 71,892.80 10,910.28 60,982.51 2,121,073.52
209.00 71,892.80 10,605.37 61,287.43 2,059,786.09
210.00 71,892.80 10,298.93 61,593.86 1,998,192.23
211.00 71,892.80 9,990.96 61,901.83 1,936,290.39
212.00 71,892.80 9,681.45 62,211.34 1,874,079.05
213.00 71,892.80 9,370.40 62,522.40 1,811,556.65
214.00 71,892.80 9,057.78 62,835.01 1,748,721.64
215.00 71,892.80 8,743.61 63,149.19 1,685,572.45
216.00 71,892.80 8,427.86 63,464.93 1,622,107.52
217.00 71,892.80 8,110.54 63,782.26 1,558,325.26
218.00 71,892.80 7,791.63 64,101.17 1,494,224.09
219.00 71,892.80 7,471.12 64,421.67 1,429,802.42
220.00 71,892.80 7,149.01 64,743.78 1,365,058.63
221.00 71,892.80 6,825.29 65,067.50 1,299,991.13
222.00 71,892.80 6,499.96 65,392.84 1,234,598.29
223.00 71,892.80 6,172.99 65,719.80 1,168,878.49
224.00 71,892.80 5,844.39 66,048.40 1,102,830.09
225.00 71,892.80 5,514.15 66,378.64 1,036,451.44
226.00 71,892.80 5,182.26 66,710.54 969,740.90
227.00 71,892.80 4,848.70 67,044.09 902,696.81
228.00 71,892.80 4,513.48 67,379.31 835,317.50
229.00 71,892.80 4,176.59 67,716.21 767,601.29
230.00 71,892.80 3,838.01 68,054.79 699,546.51
231.00 71,892.80 3,497.73 68,395.06 631,151.44
232.00 71,892.80 3,155.76 68,737.04 562,414.41
233.00 71,892.80 2,812.07 69,080.72 493,333.68
234.00 71,892.80 2,466.67 69,426.13 423,907.56
235.00 71,892.80 2,119.54 69,773.26 354,134.30
236.00 71,892.80 1,770.67 70,122.12 284,012.18
237.00 71,892.80 1,420.06 70,472.73 213,539.44
238.00 71,892.80 1,067.70 70,825.10 142,714.34
239.00 71,892.80 713.57 71,179.22 71,535.12
240.00 71,892.80 357.68 71,535.12 0.00
Asientos contables
4/1/2020 Documento por cobrar 10,000,000.00
Efectivo 10,000,000.00

4/30/2020 Efectivo 110,108.61

Documento por cobrar 10,108.61
Ingreso por intereses 100,000.00

9/30/2020 Efectivo 10,199,987.84

Documento por cobrar 9,902,900.81
Ingreso por comisiones 297,087.02