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Chapter 6 - Accounting and the time value of money. After studying this chapter, you should be able to: Identify accounting topics where the time value of money is relevant, distinguish between simple and compound interest, use appropriate compound interest tables, identify variables fundamental to solving interest problems. | Prepared by Coby Harmon University of California, Santa Barbara Intermediate Accounting Intermediate Accounting Prepared by Coby Harmon University of California, Santa Barbara Westmont College INTERMEDIATE ACCOUNTING F I F T E E N T H E D I T I O N Prepared by Coby Harmon University of California Santa Barbara Westmont College kieso weygandt warfield team for success PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 6 Identify accounting topics where the time value of money is relevant. Distinguish between simple and compound interest. Use appropriate compound interest tables. Identify variables fundamental to solving interest problems. Solve future and present value of 1 problems. Solve future value of ordinary and annuity due problems. Solve present value of ordinary and annuity due problems. Solve present value problems related to deferred annuities and bonds. Apply expected cash flows to present value measurement. After studying this chapter, you should be able to: Accounting and the Time Value of Money 6 LEARNING OBJECTIVES A relationship between time and money. A dollar received today is worth more than a dollar promised at some time in the future. Time Value of Money LO 1 Identify accounting topics where the time value of money is relevant. Basic Time Value Concepts When deciding among investment or borrowing alternatives, it is essential to be able to compare today’s dollar and tomorrow’s dollar on the same footing—to “compare apples to apples.” Notes Leases Pensions and Other Postretirement Benefits Long-Term Assets Present Value-Based Accounting Measurements Shared-Based Compensation Business Combinations Disclosures Environmental Liabilities LO 1 Identify accounting topics where the time value of money is relevant. Applications of Time Value Concepts Payment for the use of money. Excess cash received or repaid over the amount lent or borrowed (principal). The Nature of Interest LO 1 Identify accounting topics where the time | Prepared by Coby Harmon University of California, Santa Barbara Intermediate Accounting Intermediate Accounting Prepared by Coby Harmon University of California, Santa Barbara Westmont College INTERMEDIATE ACCOUNTING F I F T E E N T H E D I T I O N Prepared by Coby Harmon University of California Santa Barbara Westmont College kieso weygandt warfield team for success PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 6 Identify accounting topics where the time value of money is relevant. Distinguish between simple and compound interest. Use appropriate compound interest tables. Identify variables fundamental to solving interest problems. Solve future and present value of 1 problems. Solve future value of ordinary and annuity due problems. Solve present value of ordinary and annuity due problems. Solve present value problems related to deferred annuities and bonds. Apply expected cash flows to present value measurement. After studying this chapter, you .
