Accounting Study Guide by AccountingInfo.com
 U.S. GAAP Codification Accounting Topics

 Present Value, Future Value

 U.S. GAAP Codification,  Accounting by Topic,  Accounting Terms Financial Accounting,  Intermediate Accounting,  Advanced Accounting

 Present Value, Future Value Future Value = Present Value + Interest Amount       Interest amount = Principal amount x Interest rate Future Value of a Single Present Amount       Future value = Present amount x (1 + r)n           r  =  interest rate           n =  number of periods Future Value of an Ordinary Annuity       Future value = Annuity Amount x [(1 +  r)n - 1] / r           r  =  interest rate           n =  number of periods   Present Value of a Single Future Amount       Present value = Future Amount x 1 / (1 +  r)n           r  =  interest rate           n =  number of periods Present Value of an Ordinary Annuity       Present value = Annuity Amount x [1 - 1/(1 +  r)n] / r           r  =  interest rate           n =  number of periods Ordinary Annuity:  Same amount is paid at the end of each period.    Annuity due:  Same amount is paid at the beginning of each period. Tables for PV and FV Factors Table of Future Value Factors for a Single Present Amount (pdf) Table of Present Value Factors for a Single Future Amount (pdf) Table of Future Value Factors for an Ordinary Annuity (pdf) Table of Present Value Factors for an Ordinary Annuity (pdf) How to derive PV and FV factors (pdf)

 U.S. GAAP Codification Accounting Topics Inventory Valuation Methods Depreciation Methods Revenue Recognition Principle Accrual Basis vs. Cash Basis Accounting Basics of Journal Entries Ratios for Financial Statement Analysis Overview of Financial Statements