TAILIEUCHUNG - Lecture Financial accounting (10th edition): Appendix A - Pratt, Peters

Appendix A - The time value of money. In this chapter students will be able to: Describe the concept of the time value of money and be able to compute the future value of a single sum, define an ordinary annuity and an annuity due and be able to compute their future value. | 2 Appendix A: The Time Value of Money 2 3 Learning Objective 1 Describe the concept of the time value of money and be able to compute the future value of a single sum. 4 Time Value of Money Future inflows and outflows associated with an asset or liability are predicted and adjusted in a way that reflects the time value of these inflows and outflows The economic value of an asset or liability is its present value – that is the value of those inflows and outflows adjusted for when they will be received or paid You would rather have a dollar now rather than a dollar a year from now because you can invest it to make it grow 5 Interest: The Price of Money Money, like other scarce resources, has a price. Interest Interest is expressed as a percent over a period of time (usually a year) Interest = Principal X Rate X Time 6 Future Value The future value is the amount that money will grow to at a certain interest rate after a certain amount of time. Simple Interest Compound Interest – .

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Kế toán tài chính
• Financial statements
• Time value of money
• Future value
• Issues in financial accounting
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet