Time value of money and capital budgeting decision is an excellent course for anybody who needs to consider longer-term decisions that require us to understand the time value of money. We will learn the time value of money concepts like present value and future value using multiple methods, including formulas, tables, and Excel functions. We will format the data in many ways and have many examples using Excel to calculate present value.
The course will review core managerial accounting concepts and objectives so that we get into a managerial accounting mindset as opposed to a financial accounting mindset.
We will describe, calculate, and apply the time value of money concepts. Time value of money is a core concept useful to both business and personal decisions and capital budgeting decisions, decisions of larger dollar amounts that affect multiple periods, provide great tools and scenarios for learning the time value of money concept.
The course will explain the present value of a single amount and present value of an annuity, describing multiple ways they can be calculated including formulas, tables, and Excel functions.
We will discuss the future value of a single amount and future value of an annuity, explaining multiple ways they can be calculated including formulas, tables, and Excel functions.
The course will apply time value of money and other decision-making tools to capital budgeting decisions. Capital budgeting decisions are generally larger dollar amount decisions that affect multiple periods into the future and therefore, often require us to consider the time value of money. We will run multiple scenarios of capital budgeting decisions what are great tools to learn the concept of the time value of money.
We will cover how to calculate and apply the payback period to capital budgeting decisions, the payback period being the time period at which or initial investment will be returned.
The course will discuss how to apply the accounting rate of return calculation to capital budgeting decisions.
We will describe how to use net present value (NPV) calculations to make long term decisions considering the time value of money. The net present value calculation is the primary tool we use that does take into consideration the time value of money with regards to capital budgeting decision making, and therefore we will have many examples of the NPV calculation.
The course will explain how to use the internal rate of return (IRR) calculations to make long term decisions considering the time value of money. The internal rate of return is another core concept related to capital budgeting decisions and is related to the NPV. We will compare the IRR and the NPV in detail.
We will analyze how to use internal break-even time (BET) calculations to make long term decisions considering the time value of money.
Managerial Accounting Overview
Payback Period & Accounting Rate of Return
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62 Managerial Accounting Overview
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7PDF - 10 Managerial Accounting Introduction
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810 Managerial Accounting Introduction
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9PDF - 20 Cost Classifications
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1020 Cost Classifications
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11PDF - 30 Product Costs & Period Costs.
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1230 Product Costs & Period Costs
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13PDF - 40 Prime Costs & Conversion Costs
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1440 Prime Costs & Conversion Costs
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15PDF - 50 Manufacturer's Balance Sheet
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1650 Manufacturer's Balance Sheet
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17PDF - 60 Manufacturer's Income Statement
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1860 Manufacturer's Income Statement
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19PDF - 70 Manufacturing Activities Flow
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2070 Manufacturing Activities Flow
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21PDF - 80 Just In Time (JIT) Manufacturing
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2280 Just In Time (JIT) Manufacturing
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23Multiple choice questions 2
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24Accounting Comic Break
Present Value of A Single Amount
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253 Payback Period & Accounting Rate of Return
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26PDF - 210 Payback Period, Accounting Rate of Return, & Net Present Value
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27210 Payback Period, Accounting Rate of Return, & Net Present Value
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28Excel Worksheet Download
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29Worksheet - 210 Payback period, accounting rate of return net present value of p
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30Multiple choice questions 3
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31Accounting Comic Break
Future Value of A Single Amount
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324 Present Value of A Single Amount
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33PDF - 350 Present Value
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34350 Present Value
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35Excel Worksheet Download
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36Worksheet 350 Present Value
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37PDF - 352 Present Value Months as Period
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38352 Present Value Months as Period
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39Excel Worksheet Download
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40Worksheet - 352 Present Value Months
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41Multiple choice questions 4
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42Accounting Comic Break
Present Value of An Annuity
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435 Future Value of A Single Amount
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44PDF - 360 Future Value
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45360 Future Value
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46Excel Worksheet Download
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47Worksheet - 360 Future Value
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48PDF - 362 Future Value Months As Period
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49362 Future Value Months As Period
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50Excel Worksheet Download
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51Worksheet - 362 Future Value Months
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52PDF - 363 Future Value vs Present Value
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53363 Future Value vs Present Value
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54Excel Worksheet Download
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55Worksheet - 363 Present Value vs Future Value
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56Multiple choice questions 5
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57Accounting Comic Break
Future Value of An Annuity
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586 Present Value of An Annuity
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59PDF - 365 Present Value Annuity
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60365 Present Value Annuity
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61Excel Worksheet Download
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62Worksheet - 365 Present Value Annuity
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63PDF - 366 Present Value Annuity Months as Period
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64366 Present Value Annuity Months as Period
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65Excel Worksheet Download
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66Worksheet - 366 Present Value Annuity Months
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67Multiple choice questions 6
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68Discussion Question 1
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69Accounting Comic Break
Present & Future Value Cash Flow Examples
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707 Future Value of An Annuity
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71PDF - 367 Future Value Annuity
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72367 Future Value Annuity
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73Excel Worksheet Download
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74Worksheet - 367 Future Value Annuity
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75PDF - 368 Future Value Annuity Months
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76368 Future Value Annuity Months
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77Excel Worksheet Download
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78Worksheet - 368 Present Value Annuity Months
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79Multiple choice questions 7
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80Discussion Question 2
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81Accounting Comic Break