TRABAJO A DESARROLL

Alumno: Huaman Pea, Jair Edgar Cdigo: F10835G

Resolver en el Excel los siguientes ejercicios:

1. La empresa el INVERSIONES RISCO S.A.C. adquiere un Automvil cuyo

costo de adquisicin es de 35,500.00. Estimando un valor final de 4,000 so-
les y una vida til de 5 aos.

Hallar el valor de las depreciaciones anuales, bajo el mtodo de Lnea

Recta o directo (funcin SLN).

COSTO S/. 35,500.00

VIDA UTIL 5
V. RESIDUAL S/. 4,000.00

LINEA RECTA
PERIODO COSTO DEPRECIACION DEP. ACUM
1 S/. 35,500.00 S/. 6,300.00 S/. 6,300.00
2 S/. 6,300.00 S/. 12,600.00
3 S/. 6,300.00 S/. 18,900.00
4 S/. 6,300.00 S/. 25,200.00
5 S/. 6,300.00 S/. 31,500.00

Hallar el valor de las depreciaciones anuales, bajo el mtodo del porcen-

taje fijo o saldo fijo (funcin DB, DDB).

PORCENTAJE FIJO

PERIODO COSTO DEPRECIACION DEP. ACUM

1 S/. 35,500.00
2 S/. 22,933.00
3 S/. 14,814.72
4 S/. 9,570.31
5 S/. 6,182.42
S/. 12,567.00 S/. 12,567.00
S/. 8,118.28 S/. 20,685.28
S/. 5,244.41 S/. 25,929.69
S/. 3,387.89 S/. 29,317.58
S/. 2,188.58 S/. 31,506.16

DOBLE DISMINUCION DE SALDO

PERIODO COSTO DEPRECIACION DEP. ACUM
1 S/. 35,500.00 S/. 14,200.00 S/. 14,200.00
2 S/. 21,300.00 S/. 8,520.00 S/. 22,720.00
3 S/. 12,780.00 S/. 5,112.00 S/. 27,832.00
4 S/. 7,668.00 S/. 3,067.20 S/. 30,899.20
5 S/. 4,600.80 S/. 600.80 S/. 31,500.00

Hallar el valor de las depreciaciones anuales, bajo el mtodo de Suma de

dgitos (funcin SYD)
 SUMA DE DIGITOS
PERIODO COSTO DEPRECIACION DEP. ACUM
1 S/. 35,500.00 S/. 10,500.00 S/. 10,500.00
2 S/. 25,000.00 S/. 8,400.00 S/. 18,900.00
3 S/. 16,600.00 S/. 6,300.00 S/. 25,200.00
4 S/. 10,300.00 S/. 4,200.00 S/. 29,400.00
5 S/. 6,100.00 S/. 2,100.00 S/. 31,500.00

Elabore el cuadro de depreciacin.

PERIODO L. RECTA % FIJO D.D.SALDO

1 S/. 29,200.00 S/. 22,933.00 S/. 21,300.00
2 S/. 22,900.00 S/. 14,814.72 S/. 12,780.00
3 S/. 16,600.00 S/. 9,570.31 S/. 7,668.00
4 S/. 10,300.00 S/. 6,182.42 S/. 4,600.80
5 S/. 4,000.00 S/. 3,993.84 S/. 4,000.00
ABAJO A DESARROLLAR

valor en libros
S/. 29,200.00
S/. 22,900.00
S/. 16,600.00
S/. 10,300.00
S/. 4,000.00

valor en libros
S/. 22,933.00
S/. 14,814.72
S/. 9,570.31
S/. 6,182.42
S/. 3,993.84

valor en libros
S/. 21,300.00
S/. 12,780.00
S/. 7,668.00
S/. 4,600.80
S/. 4,000.00
valor en libros
S/. 25,000.00
S/. 16,600.00
S/. 10,300.00
S/. 6,100.00
S/. 4,000.00

SUMA. DIGITOS
S/. 25,000.00
S/. 16,600.00
S/. 10,300.00
S/. 6,100.00
S/. 4,000.00
 TRABAJO A DESARROLL
Alumno: Huaman Pea, Jair Edgar Cdigo: F10835G

Resolver en el Excel los siguientes ejercicios:

2. La empresa EL PICAFLOR S.R.L. adquiere un Computadora personal

Pentium D, cuyo costo de adquisicin es de $800.00. Estimando un valor
final de 0.00 soles y una vida til de 4 aos.

Hallar el valor de las depreciaciones MENSUALES, bajo el mtodo de Lnea

Recta o directo (funcin SLN).

COSTO $800.00
VIDA UTIL 48
V. RESIDUAL $0.00

LINEA RECTA
PERIODO COSTO DEPRECIACION DEP. ACUM
1 $800.00 $16.67 $16.67
2 $16.67 $33.33
3 $16.67 $50.00
4 $16.67 $66.67
5 $16.67 $83.33
6 $16.67 $100.00
7 $16.67 $116.67
8 $16.67 $133.33
9 $16.67 $150.00
10 $16.67 $166.67
11 $16.67 $183.33
12 $16.67 $200.00
13 $16.67 $216.67
14 $16.67 $233.33
15 $16.67 $250.00
16 $16.67 $266.67
17 $16.67 $283.33
18 $16.67 $300.00
19 $16.67 $316.67
20 $16.67 $333.33
21 $16.67 $350.00
22 $16.67 $366.67
23 $16.67 $383.33
24 $16.67 $400.00
25 $16.67 $416.67
26 $16.67 $433.33
27 $16.67 $450.00
28 $16.67 $466.67
29 $16.67 $483.33
 30 $16.67 $500.00
31 $16.67 $516.67
32 $16.67 $533.33
33 $16.67 $550.00
34 $16.67 $566.67
35 $16.67 $583.33
36 $16.67 $600.00
37 $16.67 $616.67
38 $16.67 $633.33
39 $16.67 $650.00
40 $16.67 $666.67
41 $16.67 $683.33
42 $16.67 $700.00
43 $16.67 $716.67
44 $16.67 $733.33
45 $16.67 $750.00
46 $16.67 $766.67
47 $16.67 $783.33
48 $16.67 $800.00

Hallar el valor de las depreciaciones MENSUALES, bajo el mtodo del porcen-

taje fijo o saldo fijo (funcin DB, DDB).

PORCENTAJE FIJO

PERIODO COSTO DEPRECIACION DEP. ACUM

1 $800.00 $800.00 $800.00

DOBLE DISMINUCION DE SALDO

PERIODO COSTO DEPRECIACION DEP. ACUM
1 $800.00 $33.33 $33.33
2 $766.67 $31.94 $65.28
3 $734.72 $30.61 $95.89
4 $704.11 $29.34 $125.23
5 $674.77 $28.12 $153.34
6 $646.66 $26.94 $180.29
7 $619.71 $25.82 $206.11
8 $593.89 $24.75 $230.86
9 $569.14 $23.71 $254.57
10 $545.43 $22.73 $277.30
11 $522.70 $21.78 $299.08
12 $500.92 $20.87 $319.95
13 $480.05 $20.00 $339.95
14 $460.05 $19.17 $359.12
15 $440.88 $18.37 $377.49
16 $422.51 $17.60 $395.09
17 $404.91 $16.87 $411.96
18 $388.04 $16.17 $428.13
 19 $371.87 $15.49 $443.63
20 $356.37 $14.85 $458.48
21 $341.52 $14.23 $472.71
22 $327.29 $13.64 $486.34
23 $313.66 $13.07 $499.41
24 $300.59 $12.52 $511.94
25 $288.06 $12.00 $523.94
26 $276.06 $11.50 $535.44
27 $264.56 $11.02 $546.46
28 $253.54 $10.56 $557.03
29 $242.97 $10.12 $567.15
30 $232.85 $9.70 $576.85
31 $223.15 $9.30 $586.15
32 $213.85 $8.91 $595.06
33 $204.94 $8.54 $603.60
34 $196.40 $8.18 $611.79
35 $188.21 $7.84 $619.63
36 $180.37 $7.52 $627.14
37 $172.86 $7.20 $634.35
38 $165.65 $6.90 $641.25
39 $158.75 $6.61 $647.86
40 $152.14 $6.34 $654.20
41 $145.80 $6.07 $660.28
42 $139.72 $5.82 $666.10
43 $133.90 $5.58 $671.68
44 $128.32 $5.35 $677.02
45 $122.98 $5.12 $682.15
46 $117.85 $4.91 $687.06
47 $112.94 $4.71 $691.76
48 $108.24 $4.51 $696.27

Hallar el valor de las depreciaciones MENSUALES, bajo el mtodo de Suma de

dgitos (funcin SYD)

SUMA DE DIGITOS
PERIODO COSTO DEPRECIACION DEP. ACUM
1 $800.00 $32.65 $32.65
2 $767.35 $31.97 $64.63
3 $735.37 $31.29 $95.92
4 $704.08 $30.61 $126.53
5 $673.47 $29.93 $156.46
6 $643.54 $29.25 $185.71
7 $614.29 $28.57 $214.29
8 $585.71 $27.89 $242.18
9 $557.82 $27.21 $269.39
10 $530.61 $26.53 $295.92
 11 $504.08 $25.85 $321.77
12 $478.23 $25.17 $346.94
13 $453.06 $24.49 $371.43
14 $428.57 $23.81 $395.24
15 $404.76 $23.13 $418.37
16 $381.63 $22.45 $440.82
17 $359.18 $21.77 $462.59
18 $337.41 $21.09 $483.67
19 $316.33 $20.41 $504.08
20 $295.92 $19.73 $523.81
21 $276.19 $19.05 $542.86
22 $257.14 $18.37 $561.22
23 $238.78 $17.69 $578.91
24 $221.09 $17.01 $595.92
25 $204.08 $16.33 $612.24
26 $187.76 $15.65 $627.89
27 $172.11 $14.97 $642.86
28 $157.14 $14.29 $657.14
29 $142.86 $13.61 $670.75
30 $129.25 $12.93 $683.67
31 $116.33 $12.24 $695.92
32 $104.08 $11.56 $707.48
33 $92.52 $10.88 $718.37
34 $81.63 $10.20 $728.57
35 $71.43 $9.52 $738.10
36 $61.90 $8.84 $746.94
37 $53.06 $8.16 $755.10
38 $44.90 $7.48 $762.59
39 $37.41 $6.80 $769.39
40 $30.61 $6.12 $775.51
41 $24.49 $5.44 $780.95
42 $19.05 $4.76 $785.71
43 $14.29 $4.08 $789.80
44 $10.20 $3.40 $793.20
45 $6.80 $2.72 $795.92
46 $4.08 $2.04 $797.96
47 $2.04 $1.36 $799.32
48 $0.68 $0.68 $800.00

Elabore el cuadro de depreciacin.

PERIODO L. RECTA % FIJO D.D.SALDO

1 $783.33 no se puede no se puede
2 $766.67 determinar determinar
3 $750.00 por este por este
4 $733.33 metodo metodo
5 $716.67
6 $700.00
 7 $683.33
8 $666.67
9 $650.00
10 $633.33
11 $616.67
12 $600.00
13 $583.33
14 $566.67
15 $550.00
16 $533.33
17 $516.67
18 $500.00
19 $483.33
20 $466.67
21 $450.00
22 $433.33
23 $416.67
24 $400.00
25 $383.33
26 $366.67
27 $350.00
28 $333.33
29 $316.67
30 $300.00
31 $283.33
32 $266.67
33 $250.00
34 $233.33
35 $216.67
36 $200.00
37 $183.33
38 $166.67
39 $150.00
40 $133.33
41 $116.67
42 $100.00
43 $83.33
44 $66.67
45 $50.00
46 $33.33
47 $16.67
48 $0.00
ABAJO A DESARROLLAR

valor en libros
$783.33
$766.67
$750.00
$733.33
$716.67
$700.00
$683.33
$666.67
$650.00
$633.33
$616.67
$600.00
$583.33
$566.67
$550.00
$533.33
$516.67
$500.00
$483.33
$466.67
$450.00
$433.33
$416.67
$400.00
$383.33
$366.67
$350.00
$333.33
$316.67
 $300.00
$283.33
$266.67
$250.00
$233.33
$216.67
$200.00
$183.33
$166.67
$150.00
$133.33
$116.67
$100.00
$83.33
$66.67
$50.00
$33.33
$16.67
$0.00

valor en libros ojo: no se puede calcular por el metodo de porcentaje fijo cuando el va
$0.00 Si conoces el valorresidual (S) y la vida til en aos (n) se puede calcular la tasa de deprecia
con esta formula el porecentaje de depreciacin nos sale 100% , para el primer periodo.

valor en libros ojo: no se puede calcular por el metodo de doble disminucion de saldo
$766.67
$734.72
$704.11
$674.77
$646.66
$619.71
$593.89
$569.14
$545.43
$522.70
$500.92
$480.05
$460.05
$440.88
$422.51
$404.91
$388.04
$371.87
 $356.37
$341.52
$327.29
$313.66
$300.59
$288.06
$276.06
$264.56
$253.54
$242.97
$232.85
$223.15
$213.85
$204.94
$196.40
$188.21
$180.37
$172.86
$165.65
$158.75
$152.14
$145.80
$139.72
$133.90
$128.32
$122.98
$117.85
$112.94
$108.24
$103.73

valor en libros
$767.35
$735.37
$704.08
$673.47
$643.54
$614.29
$585.71
$557.82
$530.61
$504.08
 $478.23
$453.06
$428.57
$404.76
$381.63
$359.18
$337.41
$316.33
$295.92
$276.19
$257.14
$238.78
$221.09
$204.08
$187.76
$172.11
$157.14
$142.86
$129.25
$116.33
$104.08
$92.52
$81.63
$71.43
$61.90
$53.06
$44.90
$37.41
$30.61
$24.49
$19.05
$14.29
$10.20
$6.80
$4.08
$2.04
$0.68
$0.00

SUMA. DIGITOS
$767.35
$735.37
$704.08
$673.47
$643.54
$614.29
$585.71
$557.82
$530.61
$504.08
$478.23
$453.06
$428.57
$404.76
$381.63
$359.18
$337.41
$316.33
$295.92
$276.19
$257.14
$238.78
$221.09
$204.08
$187.76
$172.11
$157.14
$142.86
$129.25
$116.33
$104.08
$92.52
$81.63
$71.43
$61.90
$53.06
$44.90
$37.41
$30.61
$24.49
$19.05
$14.29
$10.20
$6.80
$4.08
$2.04
$0.68
$0.00
je fijo cuando el valor residual es de $0.00
cular la tasa de depreciacin utilizando: = (1 )^n
ara el primer periodo.

minucion de saldo cuando el valor residual es de $0.00, nunca se llegara a cero