2. •
Notes Receivable)

3. Promissory Note)
•
•
•
•
•
•
•

4. x1

5. Bill of Exchange)
•
•
•
•
•
•

8. x2
x2
x2
:
3

10. = x x
.

12. –

14. x1

15. 25x1
– -
-
- -
- -
- -

17. x1

18. 25x1
–

20. •
•
•
•
•
•

21. • x1

22. •
•
x 10 x
•
• x
12 x
•

23. 25x1
-
-

25. x1

26. •
• xx
• xx
• xx
•
• xx
• xx

27. x1

28. 25x1
-
-

29. •

30. •

31. •

32. •
• 1.
• 2.
• 3.

33. • 1 4 25x3
5,000 100
• 31 25x3
130
• 31 25x4
125
• 30 25x5
136
•
2
• 1
• 2

34. x3
-
-
x
100 = 500,000
x3
- -
x 30 = 150,000
x4
- -
x3
x
5 = 25 000

35. 1 31
• 25x3 25x4
• 150,000.-
• 25,000.-

36. • 14 25x5
136

37. x
– -
– 625 -
-
55,000
-
.–
, .–
-

38. •
2
•

39. x3
-
-
x3
– -
-
x3
x 5000 =
150,000
x
-
– -
x4
x 5 = 25,000. –
-

40. 1 31
• 25x3 25x4
• 150,000.-
• 25,000.-

41. 31
• 25x3 25x4
•
•
500,000.- 500,000.-
• –
150,000.- 125,000.-
•
650,000.- 625,000.-

42. -
•

43. • 2 1
• 4 25x3
5,000 100
• 31 25x3
130
• 31 25x4
125
• 14 25x5

44. x
3
– -
- -
x
3 - - -
x 30
= 150,000
x
4 - -
–
x

45. x
– -
-
– 125,000 6 5,000 -
180,000 -
= , –

46. •
•

47. • 1
• 1 1 25x3
3,000
100 12%
31
5

48. 1
335,006. -
x3
31 - - - -
x3
- - - -
x4
- - - -
x5
- - - -
x
- - - -
x

49. • 1. = 12% 300,000 = 36,000.-
• 2. = 9%
• 25x3 = 9% 335,006 = 30,150.54
30,151.-
• 25x4 = 9% 329,156.54 = 29,624.-
• 25x5 = 9% 322,780.63 = 29,054.-
• 25x6 = 9% 315,831.30 = 28,424.-
• 25x7 = 9% 308,256.12 = 27,743.-
• 3.
• 25x3 = 36,000 – 30,150.54 = 5,849.46 =
5,849.-
• 4. = 335,006 – 5,849 = 329,157.-
• *5. 8,256 = 300,000
•

50. x
3
– -
- -
%
%
x
3 – - -
30,15
– 1

51. 30 25x4
320,000
30
25x4

52. x4
-
– -
x3
= 335,006.-
x3=
5,849.-
-
-
-
x
– - -
– , -

53. • 2
• 1 25x3
300,000
5 12%
31
279,402
14%

54. 1
x3 279,402. -
31 x3 - 9 116 - 3 116 - 282 518 -
x4 - - - -
x5 - - - -
x - - - -
x - - - -

55. • 1.
• 31 . . 25x3 = 12% 300,000 = 36,000.-
• 2.
• 31 . . 25x3 = 14% 279,402 = 39,116.28.-
• 31 . . 25x4 = 14% 282,518 = 39,552.52.-
• 31 . . 25x5 = 14% 286,071 = 40,049.94.-
• 31 . . 25x6 = 14% 290,161 = 40,616.94.-
• 31 . . 25x7 = 14% 294,738 =41,263.32.-
• 3.
• 3,116 39,116 – 36,000 =
• *5,262 41,263 – 36,000 = 5,263
5,262.-
• 4.
• 282,518 279,402 + 3,116

56. x3
- -
- -
.- %
%
- -
- - -
-

57. 5
•
320,000 1
25x7
•
• 1. 1
1 25x7
• 2.

58. x
- -
- -
1. x7
x 5,262 = 4,823.50
-
x7
1 - - 299 562 -
- 20,438 -
33 000 -
-
-

59. • 1. –1 25x7 = 11 = 11 12 x 36,000 = 33,000.-
•
•
•
320,000.-
• – 1
•
294,738.-
• 1 -1 4,824 .-
299,562.-
•
20,438.-
• 4,824 + 33,000 = 37,824.-
• 5 31 25x7
• 12 = 41,263 3,438.50 = 3,439.-
• 11 = 11/12 x 41,263 = 37,824
• 11 = 37,824.-
• 1 = 3,439.-
• = 41,263.-

60. •
• 1.1
• 1.2
• 2.
• 2.1
• 2.2
• 1.
• 1.1
• 4 25x3
300,000
•
• 31 25x3 220,000
.-
• 31 25x4
260,000.-
• 31 25x4

61. x3
- -
- -
x3 -
- -

62. • 4 25x3
300,000
25x3
25x4
•
• 31 25x3
220,000.-
• 31 25x4
260,000.-
• 31 25x4

63. x3
- -
4 -
-
x3 -
- -

64. 2.
• 2.1
•
• 1 25x3
300,000 12%
31
5
335,006
9%

65. x3 , .-
31 x3 - 151 - - -
x4 - 2 624 - - -
x5 - - - -
x - - - -
x - - - -

66. •

67. x
3
– -
- -
%
%
x
3 - - -
30,15 -
- 1
-

68. • 30 25x4
320,000

69. x4
30 -
- 9 -
-
-
-
x4
320,000.-
-
– -
- -
-

70. • 31 25x5
31 25x5 303,000

71. x
- -
12,831 - -
-
-
-
x5

72. - -
x3 x3
 - -
1 -
x 9,157 x4 -
-
31 1 315,8
-
31
-
25x5
344,1 344,1 -
63 63

73. ( )
25x3 25x
– - -
25x
-
-

74. -
x
– -

75. • 2.2
• 1 25x3
300,000
5 12% 31
279,402
14%
• 31 25x5
31

76. x3 , .-
31 x3 - - - -
x4 - - - -
x5 - - - -
x - - - -
x - - - -

77. x3
- 279 402 -
- 279 402 -
.-
%
%
- -
- - -
-
x4
- - -
- -
-
x5
- - -
- -
-

78. • 31 25x5
31 25x5 299,821
• 3 25x3
25x4 25x5
•

79. x3
- x5
- -
- -
x4
- -
3,553
x
- 4,050 -
290,1 - 290,1 -
21 21

80. x
- 299 821 -
- 103 -
303 -
9,700
x5
- -

81. -
x
-

82. ( )
x5
- -