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

Journalize the transactions, During it's first year of operations, Rosa Cor...

During it's first year of operations, Rosa Corp has these transactions pertaining to its common stock. Jan. 10 Issued 30,000 shares for cash at $5 per share July 1 Issued 60,000 sh

A case study on timbertops, Q. A case study on TIMBERTOPS? Cost of cap...

Q. A case study on TIMBERTOPS? Cost of capital Use Ke = Do (1 + g)/ Po + g where g = br Retention rate b = 245 ÷ 442 = 55% Return on capital r = 442 ÷ (1,932 -

Journalize the foregoing transactions and post to the a/c, During the fourt...

During the fourth quarter of 2006, Cablevision, Inc., generated excess cash, which the company invested in securities, as follows: On Nov. 12 purchased 1,000 shares of common st

Expense recognition, Purchases office supplies on account costing $12,600 d...

Purchases office supplies on account costing $12,600 during July. It pays $5,500 for these purchases during July and the remainder during August. Office supplies on hand on July 1

Income statement-group accounts, Normal 0 false false false...

Normal 0 false false false EN-US X-NONE X-NONE MicrosoftInternetExplorer4

Cash flow statement, does closing balance of cash flow statement equals to ...

does closing balance of cash flow statement equals to cash in balance sheet

The statement of affairs-bankruptcy accounts, The Statement of Affairs ...

The Statement of Affairs The statement of affairs sets out: (a) The various assets of the debtor, at the values they are expected to realise; (b) The creditors, classified acc

Investors advantage from financial intermediation, Q. Investors advantage f...

Q. Investors advantage from financial intermediation? Investors advantage substantially from financial intermediation because: (a) By investing in a market or bank investors

Prepare a purchases ledger control account, Question: The following inf...

Question: The following information was extracted from the books of William Noel for the year ended 30 April 2009.

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