Accounting-Module 5-A教程.pdfVIP

Module 5 Present Value A ．Fundamentals 1. Future Value (FV) of an amount 2. Present Value (PV) of an amount 3. Compounding 4. Future Value of an Ordinary Annuity 5. Present Value of an Ordinary Annuity 6. Distinguishing a Future Value of an Annuity from a Present Value of an Annuity 7. Annuities Due 8. TVMF Applications 9. Notes Receivable and Payable (1) This section assumes that the entity does not elect the fair value option for accounting for receivables or payables. Short-term notes receivable and payable