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This research describes the amortization tables used in Ecuador, the financial system is considered one of the most important factors for the development of a country's economy since it grants loans to the stock market. Being so, the determination of the forms of payments is quantified by means of the elaboration of an amortization table applying the methods like the German, French depends the policy of the entity. In the content of the work, each one of them is analyzed and the most appropriate one is defined to acquire a loan and interfere with the interest of both the borrower (the applicant) and the lender (the financial entity). The management of accounts payable is the susceptible source of financing, likewise, the logic of credit portfolios is perceived which belongs to the current assets of the financial institutions, since the most specific item since a low credit portfolio increases the financial risk, based on this criterion the benefits are measured to channel new credits whose object is to verify the creditworthiness of the clients.