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Finance 1. What is the present value of $800 to be received at the end of eight

ID: 2654081 • Letter: F

Question

Finance

1. What is the present value of $800 to be received at the end of eight years, assuming the following annual interest rate?

a. 4 percent, discounted annually

b. 8 percent, discounted annually

c. 20 percent, discounted quarterly

d. 0 percent

2. BASIC 13. Two investment opportunities are open to you: Investment 1 and Investment 2. Each has an initial cost of $10,000. Assuming that you desire a 10 percent return on your initial investment, compute the net present value of the two alternatives and evaluate their relative attractiveness:

Investment 1 Investment 2 Cash Flows Year Cash Flows Year 5,000 1 8,000 1 6,000 2 7,000 2 7,000 3 6,000 3 8,000 4 5,000 4

Explanation / Answer

Answer:

1

Calculation of Present value

Future Value

Discount rate

Periods

Formula

Present value

F

r

n

F / (1+r)^n

a

$              800.00

0.04

8

800/ (1+0.04)^8

$                584.55

b

$              800.00

0.08

8

800/ (1+0.08)^8

$                432.22

c

$              800.00

0.05

32

800/ (1+0.05)^32

$                167.89

(0.20/4 Quarterly)

(8 years * 4 Quarters )

d

$              800.00

0

8

800/ (1+0.00)^8

$                800.00

2

Calculation of NPV

Investment 1

Year

Cash Flows (CF)

PVF (10%)

PV = CF *PVF

0

$            (10,000.00)

                             1.00000

$        (10,000.00)

1

$                5,000.00

                             0.90909

$             4,545.45

2

$                6,000.00

                             0.82645

$             4,958.68

3

$                7,000.00

                             0.75131

$             5,259.20

4

$                8,000.00

                             0.68301

$             5,464.11

NPV = Sum of PVs

$           10,227.44

Investment 2

Year

Cash Flows (CF)

PVF (10%)

PV = CF *PVF

0

$            (10,000.00)

                             1.00000

$        (10,000.00)

1

$                8,000.00

                             0.90909

$             7,272.73

2

$                7,000.00

                             0.82645

$             5,785.12

3

$                6,000.00

                             0.75131

$             4,507.89

4

$                5,000.00

                             0.68301

$             3,415.07

NPV = Sum of PVs

$           10,980.81

Evaluation :

Investment 2 has higher NPV, hence its is better.

1

Calculation of Present value

Future Value

Discount rate

Periods

Formula

Present value

F

r

n

F / (1+r)^n

a

$              800.00

0.04

8

800/ (1+0.04)^8

$                584.55

b

$              800.00

0.08

8

800/ (1+0.08)^8

$                432.22

c

$              800.00

0.05

32

800/ (1+0.05)^32

$                167.89

(0.20/4 Quarterly)

(8 years * 4 Quarters )

d

$              800.00

0

8

800/ (1+0.00)^8

$                800.00

2

Calculation of NPV

Investment 1

Year

Cash Flows (CF)

PVF (10%)

PV = CF *PVF

0

$            (10,000.00)

                             1.00000

$        (10,000.00)

1

$                5,000.00

                             0.90909

$             4,545.45

2

$                6,000.00

                             0.82645

$             4,958.68

3

$                7,000.00

                             0.75131

$             5,259.20

4

$                8,000.00

                             0.68301

$             5,464.11

NPV = Sum of PVs

$           10,227.44

Investment 2

Year

Cash Flows (CF)

PVF (10%)

PV = CF *PVF

0

$            (10,000.00)

                             1.00000

$        (10,000.00)

1

$                8,000.00

                             0.90909

$             7,272.73

2

$                7,000.00

                             0.82645

$             5,785.12

3

$                6,000.00

                             0.75131

$             4,507.89

4

$                5,000.00

                             0.68301

$             3,415.07

NPV = Sum of PVs

$           10,980.81

Evaluation :

Investment 2 has higher NPV, hence its is better.

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