Determining the future value, Financial Accounting

Assignment Help:

Let us assume that you deposit Rs.1000 in a bank that pays 10 percent interest compounded yearly for a period of 3 years. The deposit will grow as given details:

First Year

 

Principal at the beginning. Interest for the year (1000x.10) Total amount

Rs.

1000

100

1100

Second Year

Principal at the beginning. Interest for the year (1100x.10). Total Amount

1100

110

1210

Third Year

Principal at the beginning. Interest for the year (1210x.10)

Total Amount

1210

121

1321

 

 

 

 

 

 

 

 

 

 

To acquire the future value from current value for one year period:

FV = PV  + (PV . k)

 Here PV = Present Value;

k = Interest rate

 FV =  PV (1 + k)

 As the same for a two year period:

FV       =    PV

+          (PV × k)

+          (PV × k)

+      (PV × k × k)

 

Principal amount

 

First period interest on principal

 

Second period interest on the principal

 

Second periods interest on the first periods interest

FV = PV+PVk+PVk+PVk2

= PV+2PVk+PVk2

= PV (1+2k+K2) = PV (1+k)2

Hence, the future value of amount after n periods is as:

FV = PV (1+k)n  ............................Eq(1)

Here FV = Future value n years thus

PV = Cash today or present value

k    = Interest rate par year in percentage

n    = number of years for that compounding is done

Equation (1) is the fundamental equation for compounding analysis. Here the factor (1+k)n is considered as the future value interest factor or the compounding factor (FVIFk,n). Published tables are obtainable showing the value of (1+k)n for different combinations of k and n.  In such table is specified in appendix A of this section.


Related Discussions:- Determining the future value

Final accounts-pension funds, FINAL ACCOUNTS As pension funds are set u...

FINAL ACCOUNTS As pension funds are set up for a specific purpose, and not for trading, we do not prepare the normal trading profit and loss account or the balance sheet. The p

Evaluate weighted average cost of capital, Q. Evaluate Weighted average cos...

Q. Evaluate Weighted average cost of capital? As the investment is an extension of existing activities the risk of the investment will be estimated using the company's current

Standards for accounting and review services, Q. Standards for Accounting a...

Q. Standards for Accounting and Review Services? Statements on Standards for Accounting and Review Services (SSARS) - Statements issued by AMERICAN INSTITUTE OF CERTIFIED PUBLI

Assets-balance sheet-trusts laws and accounts, Assets   1) The classificat...

Assets   1) The classification of investments in the Balance Sheet will be under a few broad headings with schedules listing the individual assets. Where the Trustees Act has been

Explain the term - providing a service, Explain the term - Providing a serv...

Explain the term - Providing a service One way of viewing accounting is as a form of service. Accountants provide economic information to their 'clients', who are numerous user

Inventory management, Objectives of Inventory management After going th...

Objectives of Inventory management After going through this section, you will be capable to: highlight the requirement for and nature of inventory; describe the meth

Please prepare an income statement, Simons Corp has unadjusted net income f...

Simons Corp has unadjusted net income from continuing operations before tax of $168,000 before the following items were entered in the accounting records in 2013: 1. Unrealized

Report to stockholders of a company, Q. Report to stockholders of a company...

Q. Report to stockholders of a company? Annual Report - Report to stockholders of a company that includes company's annual,audited BALANCE SHEET and related statements of earni

What is the value of the firm, Firm Value: Old School Corporation expec...

Firm Value: Old School Corporation expects an EBIT of $9,000 every year forever. Old School currently has no debt, and its cost of equity is 18 percent. The firm can borrow at

DEPRECIATION, HOW TO CALCULATE SINKING FUND METHOD

HOW TO CALCULATE SINKING FUND METHOD

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