{"id":4090,"date":"2021-12-06T21:21:35","date_gmt":"2021-12-06T21:21:35","guid":{"rendered":"https:\/\/blogs.ugto.mx\/contador\/?p=4090"},"modified":"2023-09-04T15:39:34","modified_gmt":"2023-09-04T15:39:34","slug":"clase-digital-6-amortizacion","status":"publish","type":"post","link":"https:\/\/blogs.ugto.mx\/contador\/clase-digital-6-amortizacion\/","title":{"rendered":"Clase digital 6. Amortizaci\u00f3n"},"content":{"rendered":"\n\n\n<div class=\"wp-block-cover is-light\" style=\"min-height:284px;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-40 has-background-dim\"><\/span><img decoding=\"async\" class=\"wp-block-cover__image-background wp-image-4092\" alt=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/evei7mocsmw.jpg\" style=\"object-position:84% 61%\" data-object-fit=\"cover\" data-object-position=\"84% 61%\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"1067\" class=\"wp-block-cover__image-background wp-image-4092\" alt=\"\" src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/evei7mocsmw.jpg\" style=\"object-position:84% 61%\" data-object-fit=\"cover\" data-object-position=\"84% 61%\" srcset=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/evei7mocsmw.jpg 1600w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/evei7mocsmw-300x200.jpg 300w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/evei7mocsmw-1024x683.jpg 1024w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/evei7mocsmw-768x512.jpg 768w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/evei7mocsmw-1536x1024.jpg 1536w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/evei7mocsmw-272x182.jpg 272w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/noscript><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center has-base-3-color has-text-color has-large-font-size wp-block-paragraph\">Amortizaci\u00f3n<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">1. Fundamentaci\u00f3n del tema<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El presente tema corresponde a la UDA \u201cMatem\u00e1ticas Financieras I\u201d que se imparte en primer semestre de la carrera de Lic. Contador P\u00fablico. La relevancia del tema radica en que conozcas y comprendas el significado del t\u00e9rmino de amortizaci\u00f3n desde un enfoque financiero, ya que el tener este conocimiento no s\u00f3lo te beneficiar\u00e1 al momento de que ejerzas la carrera, sino que tambi\u00e9n te ayudar\u00e1 a tener un buen manejo de tus finanzas personales.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Objetivo did\u00e1ctico<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Comprender qu\u00e9 es la amortizaci\u00f3n, y cu\u00e1les son los diferentes m\u00e9todos que existen para calcular esta operaci\u00f3n financiera, con la finalidad de reconocer c\u00f3mo es que funciona este proceso en la vida cotidiana, desde el aspecto empresarial, hasta en las finanzas personales.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Contenido did\u00e1ctico<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Introducci\u00f3n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a1Hola! <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es un gusto y un placer tenerte de nueva cuenta en este proceso acad\u00e9mico. Debo decirte que vas muy bien y con paso firme hacia el \u00e9xito, mis felicitaciones por tu esfuerzo y dedicaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En esta ocasi\u00f3n basaremos nuestro estudio en el tema de la amortizaci\u00f3n desde el aspecto financiero, estudiaremos el funcionamiento de los pagos, as\u00ed como la nomenclatura que se utiliza en las f\u00f3rmulas utilizadas para calcular la amortizaci\u00f3n, y por \u00faltimo podremos conocer y observar c\u00f3mo es que opera cada m\u00e9todo de la operaci\u00f3n financiera de estudio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a1Comencemos!<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Desarrollo del tema<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">1. Definici\u00f3n de amortizaci\u00f3n<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cAmortizar es el proceso financiero mediante el cual se extingue gradualmente una deuda por medio de pagos peri\u00f3dicos, que pueden ser iguales o diferentes.\u201d<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(Camargo, Pompa, Mata y Viveros, 2016, p.190).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lo que estos cuatro autores nos dicen es que la amortizaci\u00f3n es una operaci\u00f3n financiera que tiene como prop\u00f3sito abonar a una deuda para finalmente liquidar la deuda. Algo que caracteriza a la amortizaci\u00f3n es que los abonos que se realicen para el pago de la deuda son pagos recurrentes, sin embargo, esto no quiere decir que la cantidad de esos pagos se mantendr\u00e1n constantes.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cuando se solicita un pr\u00e9stamo o cr\u00e9dito en efectivo se adquiere la obligaci\u00f3n de pagar la deuda que se gener\u00f3 por solicitar este financiamiento, la cual tiene dos formas de extinguirse. La primera es que se liquida la deuda en un \u00fanico pago al final del periodo del pr\u00e9stamo, y la segunda modalidad, es que por medio de pagos recurrentes pero posiblemente no constantes, disminuir\u00e1 la deuda hasta el punto en que esta ya no exista, y es en esta manera de liquidar una deuda en la que se dice que un cr\u00e9dito se va amortizando. <\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(Camargo y et. al, 2016).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. Funcionamiento de los pagos en un proceso de amortizaci\u00f3n de una deuda&nbsp;<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Cada pago o abono efectuado se divide en dos partes. La primera parte de ese pago se abona a la parte de los intereses, es decir, est\u00e1 destinado a pagar los intereses que el cr\u00e9dito gener\u00f3, y la parte restante disminuye lo que es el capital inicial de la deuda. <\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(Camargo y et. al, 2016).<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/abono.png\" alt=\"\" class=\"wp-image-4093\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"943\" height=\"638\" src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/abono.png\" alt=\"\" class=\"wp-image-4093\" srcset=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/abono.png 943w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/abono-300x203.png 300w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/abono-768x520.png 768w\" sizes=\"auto, (max-width: 943px) 100vw, 943px\" \/><\/noscript><figcaption class=\"wp-element-caption\"><strong>Figura 1.<\/strong> <em>Funcionamiento de los pagos en un proceso de amortizaci\u00f3n<\/em>. Elaboraci\u00f3n propia<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading\">3. Tablas de amortizaci\u00f3n<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cUna tabla o cuadro de amortizaci\u00f3n expresa la variaci\u00f3n en el tiempo y en cada periodo de los saldos insolutos de capital, las amortizaciones a capital, los intereses causados o generados, etc\u00e9tera.\u201d<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(Camargo y et. al, 2016, p.196).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El p\u00e1rrafo anterior lo que nos quiere decir es que en el cuadro de amortizaci\u00f2n se va a poder visualizar el efecto que tienen los pagos que se realicen con el fin de liquidar la deuda. Muestra que parte de ese pago se abona a capital, y que parte se abona a los intereses que se generaron en el periodo. Esto se puede observar en la siguiente tabla.<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td>No. de periodo<\/td><td>Capital<br>(Capital &#8211; Amortizaci\u00f3n)<\/td><td>Inter\u00e9s<br>(Capital* tasa de inter\u00e8s)<\/td><td>Amortizaci\u00f3n<br>(Su c\u00e1lculo varia seg\u00fan el m\u00e9todo que se utilice)<\/td><td>Renta o Cuota<br>(Inter\u00e9s + amortizaci\u00f3n)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Tabla 1.<\/strong> <em>Encabezado de una tabla de amortizaci\u00f3n<\/em>. Elaboraci\u00f3n propia  basada en Constantino, 2015, p.77<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De esta forma, el cliente que se encuentra en la situaci\u00f3n de pagar un pr\u00e9stamo o cr\u00e9dito puede comprobar la fecha en que cada pago se debe de realizar, al mismo tiempo puede visualizar el monto que debe pagar en cada periodo, as\u00ed como que parte del pago ser\u00e1 destinado a liquidar\u00e1 los intereses y que parte se abonar\u00e1 al pago del capital inicial. Tambi\u00e9n es posible observar cu\u00e1nto le falta para liquidar su deuda, y cu\u00e1nto ha pagado hasta cierto periodo determinado. <\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(P\u00e9rez, 2015).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4. M\u00e9todos de amortizaci\u00f3n<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Cuando se concede un pr\u00e9stamo, se debe concretar el m\u00e9todo de amortizaci\u00f3n que se va a utilizar para su devoluci\u00f3n. Un m\u00e9todo de amortizaci\u00f3n es la manera por la que el prestatario va a llevar a cabo la devoluci\u00f3n del pr\u00e9stamo y c\u00f3mo se van a calcular los intereses a pagar. <\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(Como se cita en Miner, 2008, p.10).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lo que el autor Alfonso P\u00e9rez (2015) nos quiere decir, es que cada vez que se solicita un cr\u00e9dito se debe de determinar la manera en la que este ser\u00e1 devuelto al acreedor, y a eso se le conoce como m\u00e9todo de amortizaci\u00f3n. Existen varios sistemas de amortizaci\u00f3n, pero los m\u00e1s conocidos son los siguientes:<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">4.1. M\u00e9todo Alem\u00e1n<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Este sistema consiste en amortizar el capital prestado al inicio de la operaci\u00f3n a partir de un pago de intereses en el momento inicial y una serie de cuotas de cancelaci\u00f3n constantes al final de cada per\u00edodo. \u00c9ste pr\u00e9stamo tiene como peculiaridad que la cuant\u00eda correspondiente a intereses es prepagable, es decir que los intereses se pagan al principio de cada per\u00edodo y no al final. Por tanto, con este sistema de amortizaci\u00f3n la \u00faltima cuota de cancelaci\u00f3n est\u00e1 formada tan solo por la parte del capital que quede por amortizar, ya que la cuant\u00eda de intereses de ese periodo se paga por anticipado al comienzo del periodo. <\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(P\u00e9rez, 2015, p.12).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>F\u00f3rmula.&nbsp;<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/IT.png\" alt=\"\" class=\"wp-image-4094\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"525\" height=\"126\" src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/IT.png\" alt=\"\" class=\"wp-image-4094\" srcset=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/IT.png 525w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/IT-300x72.png 300w\" sizes=\"auto, (max-width: 525px) 100vw, 525px\" \/><\/noscript><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Donde:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IT:<\/strong> inter\u00e9s total<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P:<\/strong> importe del pr\u00e9stamo&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Revisemos el siguiente<strong> <\/strong>ejemplo<strong>:&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se solicita un pr\u00e9stamo de $60, 000 a devolver en 12 meses en cuotas mensuales e iguales a una tasa de inter\u00e9s del&nbsp; 4%&nbsp; mensual.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Datos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>R:<\/strong> se desconoce el valor de este dato<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P<\/strong>: 60,000&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>i:<\/strong> 4% mensual<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>n:<\/strong> 12 meses&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IT:<\/strong> Inter\u00e9s Total<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Soluci\u00f3n del ejemplo.&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/IT-problema.png\" alt=\"\" class=\"wp-image-4095\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"745\" height=\"315\" src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/IT-problema.png\" alt=\"\" class=\"wp-image-4095\" srcset=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/IT-problema.png 745w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/IT-problema-300x127.png 300w\" sizes=\"auto, (max-width: 745px) 100vw, 745px\" \/><\/noscript><\/figure>\n<\/div>\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>No. de periodo<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Capital<br>(Capital-Amortizaci\u00f3n)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Inter\u00e9s<br>(Capital* tasa de inter\u00e9s)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Amortizaci\u00f3n(<br>Pr\u00e9stamo \/ no. de periodos)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Renta o Cuota<br>(Inter\u00e9s + amortizaci\u00f3n)<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60, 000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 7,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">$55,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,200<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 7,200<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">$50.000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 7,000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">$45,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,800<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,800<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">$40,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,600<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,600<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6<\/td><td class=\"has-text-align-center\" data-align=\"center\">$35,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">7<\/td><td class=\"has-text-align-center\" data-align=\"center\">$30,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,200<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,200<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">8<\/td><td class=\"has-text-align-center\" data-align=\"center\">$25,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">9<\/td><td class=\"has-text-align-center\" data-align=\"center\">$20,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$800<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 5,800<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">10<\/td><td class=\"has-text-align-center\" data-align=\"center\">$15,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$600<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 5,600<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">11<\/td><td class=\"has-text-align-center\" data-align=\"center\">$10,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 5,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">12<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$200<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 5,200<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:13px\"><span id=\"docs-internal-guid-55f6b19d-7fff-af29-b9cd-74a1cfdc262d\" style=\"font-size:11pt;font-family:Raleway,sans-serif;color:#666666;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline\">&nbsp;&nbsp;&nbsp;IT=&nbsp; $15,600<\/span><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Tabla 1. <\/strong>(Constantino, 2018, pp.76-77)<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">4.2. M\u00e9todo Franc\u00e9s o Cuotas Iguales&nbsp;<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cLa cuant\u00eda de cada servicio es la misma durante todo el plazo; los intereses son sobre los saldos, la cuota de inter\u00e9s disminuye en tanto la cuota de capital aumenta\u201d.<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(Bresani, Burns, Escalante y Medroa, 2018, p.42).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este sistema de amortizaci\u00f3n los pagos son fijos, es decir, se paga el mismo importe cada periodo, y como los intereses se generan con base al saldo que se obtiene de cada periodo, estos van a disminuir, y el pago de capital har\u00e1 lo contrario.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f3rmula.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/R.png\" alt=\"\" class=\"wp-image-4096\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"448\" height=\"183\" src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/R.png\" alt=\"\" class=\"wp-image-4096\" srcset=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/R.png 448w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/R-300x123.png 300w\" sizes=\"auto, (max-width: 448px) 100vw, 448px\" \/><\/noscript><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Donde:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>R:<\/strong> Renta<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P:<\/strong> importe del pr\u00e9stamo&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>n:<\/strong> plazo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>i:<\/strong> tasa de inter\u00e9s<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Revisemos el siguiente ejemplo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se solicita un pr\u00e9stamo de $60, 000 a devolver en 12 meses en cuotas mensuales e iguales a una tasa de inter\u00e9s del&nbsp; 4%&nbsp; mensual.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Datos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>R:<\/strong> se desconoce el valor de este dato<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P:<\/strong> 60,000&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>i:<\/strong> 4% mensual<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>n:<\/strong> 12 meses&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Soluci\u00f3n del ejemplo.&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/R-operacion.png\" alt=\"\" class=\"wp-image-4097\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"716\" height=\"358\" src=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/R-operacion.png\" alt=\"\" class=\"wp-image-4097\" srcset=\"https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/R-operacion.png 716w, https:\/\/blogs.ugto.mx\/contador\/wp-content\/uploads\/sites\/68\/2021\/12\/R-operacion-300x150.png 300w\" sizes=\"auto, (max-width: 716px) 100vw, 716px\" \/><\/noscript><\/figure>\n<\/div>\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>No. de periodo<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Capital<br>(Capital \u2013 Amortizaci\u00f3n)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">Inter\u00e9s<br>(Capital de cada periodo x tasa de inter\u00e9s)<\/td><td class=\"has-text-align-center\" data-align=\"center\">Amortizaci\u00f3n<br>(Cuota \u2013 Inter\u00e9s)<\/td><td class=\"has-text-align-center\" data-align=\"center\">Renta o Cuota<br>(Inter\u00e9s + Amortizaci\u00f3n)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60, 000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$3,993.13<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">$56,006.87<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,240.27<\/td><td class=\"has-text-align-center\" data-align=\"center\">$4,152.86<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">$51,854.01<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,074.16<\/td><td class=\"has-text-align-center\" data-align=\"center\">$4,318.97<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">$47,535.04<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,901.40<\/td><td class=\"has-text-align-center\" data-align=\"center\">$4,491.73<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">$43,043.31<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,721.73<\/td><td class=\"has-text-align-center\" data-align=\"center\">$4,671.40<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6<\/td><td class=\"has-text-align-center\" data-align=\"center\">$38,371.91<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,534.88<\/td><td class=\"has-text-align-center\" data-align=\"center\">$4,858.25<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">7<\/td><td class=\"has-text-align-center\" data-align=\"center\">$33,513.66<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,340.55<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,052.58<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">8<\/td><td class=\"has-text-align-center\" data-align=\"center\">$28,461.08<\/td><td class=\"has-text-align-center\" data-align=\"center\">$1,138.44<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,254.69<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">9<\/td><td class=\"has-text-align-center\" data-align=\"center\">$23,206.39<\/td><td class=\"has-text-align-center\" data-align=\"center\">$928.25<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,464.88<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">10<\/td><td class=\"has-text-align-center\" data-align=\"center\">$17,741.51<\/td><td class=\"has-text-align-center\" data-align=\"center\">$709.66<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,683.47<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">11<\/td><td class=\"has-text-align-center\" data-align=\"center\">$12,058.04<\/td><td class=\"has-text-align-center\" data-align=\"center\">$482.32<\/td><td class=\"has-text-align-center\" data-align=\"center\">$5,910.80<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">12<\/td><td class=\"has-text-align-center\" data-align=\"center\">$6,147.24<\/td><td class=\"has-text-align-center\" data-align=\"center\">$245.89<\/td><td class=\"has-text-align-center\" data-align=\"center\">$6,147.24<\/td><td class=\"has-text-align-center\" data-align=\"center\">$ 6,393.13<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><span id=\"docs-internal-guid-55f6b19d-7fff-af29-b9cd-74a1cfdc262d\" style=\"font-size:11pt;font-family:Raleway,sans-serif;color:#666666;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline\">IT=&nbsp; $16,717.56<\/span><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Tabla 2.<\/strong> (Constantino, 2018, pp. 78-79)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nota:<\/strong> Para calcular el inter\u00e9s del periodo es necesario multiplicar el importe de capital de cada periodo por la tasa de inter\u00e9s. Ejemplo:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">$60,000 x 4% =2,400<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">$56,006.87 x 4% = 2,240.27<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Y as\u00ed sucesivamente.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">4.3.&nbsp; M\u00e9todo Americano<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cEn cada per\u00edodo del plazo solo se pagan los intereses devengados por toda la deuda en el per\u00edodo que termina y al finalizar el \u00faltimo per\u00edodo se cancela el total de la deuda as\u00ed como los intereses del \u00faltimo per\u00edodo\u201d.<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">(Bresani, Burns, Escalante y Medroa, 2018, p.42-43).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al seleccionar este m\u00e9todo se acepta que durante cada periodo del plazo pactado en un inicio el pago que se realice sea destinado exclusivamente al pago de los intereses que se generaron de la operaci\u00f3n, y que en el \u00faltimo periodo de pago se liquide el capital de la deuda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Revisemos el siguiente ejemplo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se solicita un pr\u00e9stamo de $60, 000 a devolver en 12 meses en cuotas mensuales e iguales a una tasa de inter\u00e9s del&nbsp; 4%&nbsp; mensual.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Datos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">R: se desconoce el valor de este dato<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P:<\/strong> 60,000&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>i:<\/strong> 4% mensual<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>n:<\/strong> 12 meses&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">$60,000 x&nbsp; 0.04 = $2,400.00<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>No. de periodo<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Capital<br>(Capital de un periodo anterior \u2013 Amortizaci\u00f3n)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Inter\u00e9s<br>(Capital actual de cada periodo x tasa de inter\u00e9s)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Amortizaci\u00f3n<br>(Cuota \u2013 Inter\u00e9s)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Renta o Cuota&nbsp;<br>(Inter\u00e9s + Amortizaci\u00f3n)<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60, 000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">7<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">8<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">9<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">10<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">11<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$0<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">12<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><td class=\"has-text-align-center\" data-align=\"center\">$60,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">$2,400<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><span id=\"docs-internal-guid-55f6b19d-7fff-af29-b9cd-74a1cfdc262d\" style=\"font-size:11pt;font-family:Raleway,sans-serif;color:#666666;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline\">IT=&nbsp; $28,800<\/span><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Tabla 3.<\/strong> (Constantino, 2018, p.87)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este sistema la f\u00f3rmula no es requerida, porque su propia definici\u00f3n nos indica que en el \u00faltimo periodo es que se liquida el capital inicial, por lo tanto, no se necesita calcular el importe de las cuotas porque \u00e9sta est\u00e1 conformada por el pago de los intereses, que son el resultado de aplicar al pr\u00e9stamo la tasa de inter\u00e9s que se indica cuando se solicita el cr\u00e9dito.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ahora que terminamos el tema, te invito a repasar los elementos principales del mismo en el siguiente resumen.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Resumen e ideas relevantes<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Es importante que de lo anterior recuerdes que:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El proceso de amortizaci\u00f3n es una operaci\u00f3n financiera que tiene como finalidad extinguir una deuda, junto con los intereses que \u00e9sta haya generado.<\/li>\n\n\n\n<li>El pago que se entrega en cada periodo se destina a dos cosas: al pago de los intereses y a la disminuci\u00f3n de la deuda inicial.<\/li>\n\n\n\n<li>Lo que caracteriza a la tabla de amortizaci\u00f3n es que permite visualizar dos situaciones importantes: permite ver tanto la situaci\u00f3n de la deuda en los diferentes periodos, as\u00ed como el saldo que se ha liquidado.<\/li>\n\n\n\n<li>Los m\u00e9todos de amortizaci\u00f3n m\u00e1s usados son: el m\u00e9todo franc\u00e9s, alem\u00e1n y americano. Y es gracias al uso de estos m\u00e9todos de amortizaci\u00f3n, que se puede determinar la forma en que se extinguir\u00e1 la deuda.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Has completado esta sexta sesi\u00f3n de Matem\u00e1ticas Financieras I \u00a1Felicidades, est\u00e1s avanzando muy bien! <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Espero que el tema te haya gustado y despierte tu inter\u00e9s para seguir investigando sobre ello. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Recuerda hacer el formulario de esta clase. <\/p>\n\n\n<div class=\"h5p-iframe-wrapper\"><iframe id=\"h5p-iframe-165\" class=\"h5p-iframe\" data-content-id=\"165\" style=\"height:1px\" src=\"about:blank\" frameBorder=\"0\" scrolling=\"no\" title=\"Examen Amortizaci\u00f3n\"><\/iframe><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si disfrutaste de aprender el tema, nuestra siguiente sesi\u00f3n te encantar\u00e1. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a1No te la pierdas!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fuentes de consulta<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Constantino, J. (2018). Matem\u00e1tica Financiera: Anualidades y modelos de&nbsp; amortizaci\u00f3n. Recuperado de <a href=\"http:\/\/repositorio.unac.edu.pe\/bitstream\/handle\/20.500.12952\/3631\/Constantino%20Colacci_IF_2018.pdf?sequence=1&amp;isAllowed=y\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/repositorio.unac.edu.pe\/bitstream\/handle\/20.500.12952\/3631\/Constantino%20Colacci_IF_2018.pdf?sequence=1&amp;isAllowed=y<\/a><\/li>\n\n\n\n<li>Bresani, C., Burns, A., Escalante, P. y Medroa, G. (2018). Matem\u00e1tica Financiera: Teor\u00eda y ejercicios. Recuperado de <a href=\"https:\/\/fad.unsa.edu.pe\/bancayseguros\/wp-content\/uploads\/sites\/4\/2019\/03\/Matematica-financiera-carlos-bresani.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/fad.unsa.edu.pe\/bancayseguros\/wp-content\/uploads\/sites\/4\/2019\/03\/Matematica-financiera-carlos-bresani.pdf<\/a><\/li>\n\n\n\n<li>Camargo, A., Pompa, R., Mata, J. y Viveros, P. (2016). Matem\u00e1ticas Financieras. Recuperado de&nbsp; <a href=\"http:\/\/fcasua.contad.unam.mx\/apuntes\/interiores\/docs\/20181\/contaduria\/1\/LC_1156_06047_A_Matematicas_financieras_Plan2016.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/fcasua.contad.unam.mx\/apuntes\/interiores\/docs\/20181\/contaduria\/1\/LC_1156_06047_A_Matematicas_financieras_Plan2016.pdf<\/a><\/li>\n\n\n\n<li>P\u00e9rez, A. (2015). Sistemas de amortizaci\u00f3n de pr\u00e9stamos con cuota constante. Recuperado de&nbsp; <a href=\"https:\/\/uvadoc.uva.es\/bitstream\/handle\/10324\/15849\/TFG-E%20178.pdf;jsessionid=59126A8CC137609E31004B79AD7DEB88?sequence=1\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/uvadoc.uva.es\/bitstream\/handle\/10324\/15849\/TFG-E 178.pdf;jsessionid=59126A8CC137609E31004B79AD7DEB88?sequence=1<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. Fundamentaci\u00f3n del tema El presente tema corresponde a la UDA \u201cMatem\u00e1ticas Financieras I\u201d que se imparte en primer semestre de la carrera de Lic. Contador P\u00fablico. La relevancia del tema radica en que conozcas y comprendas el significado del t\u00e9rmino de amortizaci\u00f3n desde un enfoque financiero, ya que el tener este conocimiento no s\u00f3lo &#8230; <a title=\"Clase digital 6. Amortizaci\u00f3n\" class=\"read-more\" href=\"https:\/\/blogs.ugto.mx\/contador\/clase-digital-6-amortizacion\/\" aria-label=\"Leer m\u00e1s sobre Clase digital 6. Amortizaci\u00f3n\">Leer m\u00e1s<\/a><\/p>\n","protected":false},"author":142,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_crdt_document":"","episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","footnotes":""},"categories":[36],"tags":[122,123,37],"class_list":["post-4090","post","type-post","status-publish","format-standard","hentry","category-matematicas-financieras","tag-alma-cristina-garcia-acevedo","tag-ariadna-nahomi-rodriguez-nieto","tag-co318"],"acf":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/posts\/4090","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/users\/142"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/comments?post=4090"}],"version-history":[{"count":10,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/posts\/4090\/revisions"}],"predecessor-version":[{"id":7125,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/posts\/4090\/revisions\/7125"}],"wp:attachment":[{"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/media?parent=4090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/categories?post=4090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.ugto.mx\/contador\/wp-json\/wp\/v2\/tags?post=4090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}