Иккинчи Гуруҳ

Иккинчи Гуруҳ
Юридик шахс (хусусий)дан 16 фоиздан бир йил муддатга 3 млн сўм депозит қабул қилинганда фоизларни ҳисобланг. Бухгалтерия ўтказмаларини амалга оширинг. Юридик шахс (хусусий)га 3 йил муддатга 50 млн сўм 18 фоиздан кредит берилди. 6 ой имтиёзли давр. Аннуитет ва дифференциал фоизларни ҳисобланг. Қайтариш графигини тузиб чиқинг. Бухгалтерия ўтказмаларини амалга оширинг. Қандай ҳужжатлар талаб қилинади.
Assuming the interest rate is compounded annually:
Interest earned on deposit = Principal * Rate = 3,000,000 * 0.16 = 480,000 soums
The accounting transfer for the deposit would be: Debit: Cash/Bank account - 3,000,000 soums Credit: Income from interest - 480,000 soums Credit: Current liability - Interest payable - 480,000 soums
For the loan: Principal = 50,000,000 soums Interest rate = 18% Loan period = 3 years Grace period = 6 months
First, we need to calculate the interest accrued during the grace period:
Interest during grace period = Principal * Rate * (Grace period / 12) = 50,000,000 * 0.18 * (6/12) = 4,500,000 soums
The total amount to be repaid at the end of the loan period (excluding the grace period) can be calculated using the annuity formula:
A = P * (r(1+r)^n) / ((1+r)^n - 1)
where A is the annuity payment, P is the principal, r is the monthly interest rate, and n is the number of payments (in months).
r = 0.18 / 12 = 0.015 n = 3 * 12 = 36 P = 50,000,000
A = 50,000,000 * (0.015*(1+0.015)^36) / ((1+0.015)^36 - 1) = 1,758,162 soums
The total interest paid over the loan period using the annuity method would be:
Total interest = (A * n) - P = (1,758,162 * 36) - 50,000,000 = 25,489,732 soums
Alternatively, we can calculate the differential interest by subtracting the principal payments from the total payments each month:
Monthly interest payment = (Outstanding balance * Monthly interest rate) Monthly principal payment = (Annuity payment - Monthly interest payment)
The payback schedule for the loan would be as follows: