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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 51 ||| Review Questions: 20 ||| Final Exam Questions: 15 |
| CPE Credits : | 3.0 |
| IRS Credits : | 0 |
| Price : | $26.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Finance - Finance for Course Id 1608 |
| 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 : | 2021 |
| Version : | 1.0 |
| Prerequisites : | Basic Accounting and Math. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Time Value of Money (TVM)
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 19-Apr-2022 |
| 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 - Text - Technical - NASBA Registry - 1608 |
| Keywords : | Finance, Time, Value, Money, Useful, Applications, v11, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After studying this course you will be able to:
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 Time Value Tables 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 - Excel Financial and Investment Functions Glossary |
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