Finding the present value, Financial Accounting

Assignment Help:

We have discussed the computation of the future value in the previous sections; here let us work the process in opposite. Let us assume you have won a lottery ticket worth Rs. 1000 and such Rs. 1000 is payable after three years. You should be interested in understanding the present value of Rs. 1000. Whether the interest rate is 10 percent, the present value can be computed by discounting Rs. 1000 to the present point of time as given below:

Value three years hence = Rs. 1000 (1/1.10)

Value one years hence = Rs. 1000 (1/1.10) (1/1.10)

Value now (Present Value) = Rs. 1000(1/1.10) (1/1.10) (1/1.10)

Formula

For compounding translates a value at individual point in time into a value at several future points in time. The opposite method translates future value in present value.  Discounting translates a value get back in time.  By the basic valuation equation

FV = PV (1 + k)n

Dividing both the sides by (1+k)n we find that

PV = FV [1/(1 + k)]n    ............................Eq(10)

The factor [1/(1 + k)]n is termed as the discounting factor or the present value interest factor [PVIFk,n]


Related Discussions:- Finding the present value

Financial statements, Describe the following questions:- Q.1 Explain how...

Describe the following questions:- Q.1 Explain how financial statements assist in the capital allocation process. How are financial statements limited? Which financial statement

Reserve requirement , 2(i). If all depositors tried to convert their deposi...

2(i). If all depositors tried to convert their deposits into cash at once, they would find that there are not sufficient reserves in the system to permit all of them to do this at

Concept of accounting, what is the implication of applying accounting conce...

what is the implication of applying accounting concepts wrongly

What do you mean by issuer, Q. What do you mean by Issuer? Issuer - Thi...

Q. What do you mean by Issuer? Issuer - This term means an issuer, securities of which are registered under Section 12 of Securities Exchange Act of 1934, or that is essential

Secured creditors-bankruptcy and liquidation, SECURED CREDITORS A secur...

SECURED CREDITORS A secured creditor may: Rely on his security and not prove at all. Surrender his security and prove for the full amount of the debt. Realise his s

Accounting objectives, Accounting objectives Accounting has two main ob...

Accounting objectives Accounting has two main objectives: To assist control over the assets and liabilities, and the income and expenditure of the enterprise; and To

Book:accounting research, Read Appendix B, "Sample Brief Memorandum," that ...

Read Appendix B, "Sample Brief Memorandum," that starts on page 193 of the textbook. In 2-3 pages (12 point font, double spaced), critique the memorandum based on what we've learne

Determine the features of accounting information system, Determine the Feat...

Determine the Features of Accounting information system Accounting information system must have certain features which are common to all valid information systems within a bus

Bond yield, If I bought a 10 year bond five years ago for 936.05. The bons ...

If I bought a 10 year bond five years ago for 936.05. The bons make semiannual coupon payments at a rate of 8.4%. If the current price of the bonds is 1,048.77, what is the yield e

Short-term creditors, Short-term Creditors:   Bankers and another short-ter...

Short-term Creditors:   Bankers and another short-term creditor have an interest same to those of the debenture holders and equity shareholders who are interested in the profitabil

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd