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Course Details

Time Value of Money: Useful Applications - 2015 (Course Id 889)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
Primary Subject-Field Of Study:

Finance - Accounting and Auditing for Course Id 889

Description :

CPAs must have a working knowledge of future value and present value concepts because of their application to numerous types of business events and transactions that require proper valuation and presentation. Time value of money is also a critical consideration in financial and investment decisions. For example, compound interest calculations are needed to determine future sums of money resulting from an investment. Discounting is used to evaluate the future cash flow associated with capital budgeting projects. This course aims at presenting the time value tools and techniques that are necessary for fair value measurements and for various financial decisions.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : Basic Accounting and Math
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 09-Dec-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 889

Keywords : Finance, Time, Value, Money, Useful, Applications, 2015, cpe, cpa, online course
Learning Objectives :
    1. Identify how the time value of money is relevant and accounting situations where it is used.
    2. Distinguish between future value and present value concepts.
    3. Calculate present values and future values.
    4. Apply present value and future value measurement to annuities.
    5. Recognize the reason a firm should determine Net Present Value, and define the cost of capital.
Course Contents :

Chapter 1 - Time Value of Money: Useful Applications

Course Learning Objectives

Time Value of Money - Part 1

Introduction

Accounting Applications

Fair Value Measurements

Time Value Fundamentals

Calculating Future Values - How Money Grows

Intrayear Compounding

The Power of Compounding

Future Value of an Annuity

Present Value - How Much Money Is Worth Now

Present Value of Mixed Streams of Cash Flows

Present Value of an Annuity

Perpetuities

Deferred Annuities

The Applications of Future Values and Present Values

Amounts of Periodic Withdrawals

Determining the Number of Periods Required

Computing Interest Rate

Amortized Loans

Lease Payments

How to Develop Loan Amortization Schedule

Review Questions - Part 1

Time Value of Money - Part 2

Annual Percentage Rate (APR)

Rates of Growth

Bond Valuation

Stock Valuation

Discounted Cash Flow (DCF) Techniques

Lease versus Purchase Decision

Expected Cash Flow Model

Choosing an Appropriate Discount Rate

How to Compute the Cost of Capital

Conclusion

Review Questions - Part 2

Appendix I - Excel Financial and Investment Functions

Appendix II - Tables

Glossary

Finance Course 889 Home: https://www.cpethink.com/cpe-for-cpas
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