EXERCISES

1) On 1.4.20X1 a truck is purchased for an amount of 68,000 um. The dealer gave us a
promotional discount of 3,000 um The registration tax and the costs of labeling with
the company's anagram amount to 7,800 um and 2,500 um, respectively

Price according to invoice 68,000

Promotional discount 3,000
registration tax 7,800
Labeling expense 2,500
TOTAL PURCHASE PRICE 75,300

2)A company dedicated to the manufacture of furniture has proceeded to renew the
furniture in the meeting room, using:
-Raw materials (wood): 9,000 um
-Auxiliary materials (handles, hinges, locks, etc.): 2,000 um
- Salary and social security contributions of the labor force employed: 5,000 um
- Attributable indirect costs (depreciation): 3,000 CU
- The occupancy level of the manufacturing facilities has been 70%.
►► Determine the production cost of the asset.

Raw material acquisition price 9,000

Acquisition price of auxiliary materials 2,000
Direct costs (direct labor) 5,000
Attributable indirect costs (depreciation) 2,100
Production cost 18,100
(*) Depreciation must be carried out systematically and involves 100% use of fixed assets. If the
occupancy level has been 70%, only 70% of them can be attributed to the cost of the asset and the
remaining 30% will be a subactivity cost for the company.

3) A company has acquired 1,000 shares of Banco de Santander at 14.4 um

purpose of selling them in the short term. At the end of the year they are
trading at 18.7 um and the associated expenses will be 0.2 um by title.
►► Determine the value for which the previous shares will appear on the
balance sheet

4,300 18.7
14.4

4) A company has acquired land for 640,000 um, which it estimates could currently
cost 820,000 um, although the operation would entail expenses of 6.30 in terms of
intermediation in the search for a buyer and taxes that levy the operation.
►► Determine the net realizable value of these lands.
 Amount that can be obtained from the sale 820,000
-Estimated costs necessary for the disposal 6,300
NET REALIZED VALUE 813,700

5) Company X has inventories of products in progress valued at 350, pending

incorporation of 30% of total costs. The sale price once completed will amount
to 470,000 um. and marketing expenses 2,500 um
►► Determine the net realizable value of final production stocks

Amount that can be obtained from the sale of finished products on

the market
470,000
(less)Costs pending to be incurred (1) 150,000
2.500
NET REALIZABLE VALUE 2,500
NET REALIZABLE VALUE 317,500
1) pending cost 500,000
150,000

6) Goods have been sold in installments to a customer who has agreed to pay
5,000 um in exchange. with a maturity of 1 year and another of 6,000 um with
v years, knowing that the appropriate discount rate for this type of operation
is ►► Calculate the current value of the client's credit.

Current value 9,984.79

7) 2 years ago we received a loan by signing a series of bills of exchange for it.
As of the current date, we have 4 maturing bills pending payment, the first of
which is 4,000 um. nominal and the last three of 5,000 u. They offer us to
cancel the debt for its current value.
►► Taking into account that the agreed discount interest rate is 4, the
current value of the debt?

Current value 18,374,539

8) Company X has a truck purchased for 60,000 CU During the next rent it for
18,000 um, according to the following annual distribution:
Rental Year
EXERCISES................................................................................................................1
3) A company has acquired 1,000 shares of Banco de Santander at 14.4 um
purpose of selling them in the short term. At the end of the year they are trading at
18.7 um and the associated expenses will be 0.2 um by title..................................1
►► Determine the value for which the previous shares will appear on the
balance sheet............................................................................................................1
Once the contract has ended, the company has a truck for a price that...................3
estimates that it will be 38,000 um It is considered a market interest rate without.3
►► Calculate the value in use of the truck............................................................3
9) A Colombian company exploits a uranium mine in another country and during
the next few years the following flows of e.............................................................3
and the one you hope to get cash:............................................................................7

Once the contract has ended, the

company has a truck for a price that
estimates that it will be 38,000 um It is considered a market interest rate
without
►► Calculate the value in use of the truck.

Current value 55,818

9) A Colombian company exploits a uranium mine in another country

and during the next few years the following flows of e

Year Cash flows

1 24 000
2 27 000
3 33 000
4 34 000
5 38 000
6 39000
7 47 000
8 54 000
9 59 000
After the concession period has elapsed, the company must invest 30,000 um in conditioning and
regenerating the land, which will last another year.
►► Calculate the value in use of the cash-generating unit made up of uranium, considering a
risk-free market interest rate of 6%

Use value 274,011.111

10) A company has purchased goods for a price of 6,000 CU supplier.
►► Determine the historical cost of the liability

Its historical cost amounts to 6,000, which is the counterparty value.

plica

vally.

with the
in case of sale

ce of the
company

der at 0
um the
,000 um
ta of the planned
products are

cough in progress.

Gar two
letters in 2 s
is 6.5%.

0.93896714
0.88165928

for the annual

return, of m. of
nominal.

5%. What would

0.9569378
0.91572995
0.8762966
0.83856134
s 3 years
going to
 1.03 1.03 0.03
1.0009
1.000027
and the one you hope to get cash:

Year E flow
1 24000
2 27000
3 33000
4 34000
5 38000
6 39000
7 47000
8 54000
9 59000

jobs for
-1 0.94339623
the mine of -2 0.88999644
-3 0.83961928
-4 0.79209366
-5 0.74725817
-6 0.70496054
-7 0.66505711
-8 0.62741237
-9 0.59189846
-10 0.55839478

, which leaves you to owe to your

day received in exchange for incurring the debt