Courtesy of Professor JozsiTemplates for Time Value of MoneyACG $3103$Bonds: a$)$ present value; b$)$ entry, c$)$ schedulea$)$ Selling Price: present value single sum of principal $+$ present value annuity of interest payments $=$ principal $($p n$,$ yield$)+($principal x coupon rate$)($P n$,$ yield$)$v principal $=$ face value $=$ maturity valuecoupon rate $=$ stated rate$=$ nominal rate$*$ market rate $=$ yield $=$ effective rate $=$ internal rate of return, IRRb$)$ Entry:Cash $=$ selling priceDiscount on BPor Premium on BPBonds Payable $=$ face valuec$)$ Amortization Schedule:DateCash $($cr$)$Int$.$ Exp. $($dr$.)$Prem on BP $($dr$)$ or Disc on BP $($cr$)$Pres$.$ Val.Notes Payable: a$)$ present value, b$)$ entry, c$)$ schedulePresent value $=$ discount all future cash flows at yield $=$ cash equivalent value of what is being financed suchas equipment if had paid today with cash and thus had no interest or financing involvedb$)$ Entry:Asset $=$ present value$($Machine$,$ Land, etc$)$Discount on Note PayNote Payable $=$ face valuec$)$ Amortization schedule: principal and interest:DateN$/$P $($dr$),$ Cash $($cr$)$Cash $($cr$)$Int$.$ Exp. $($dr$.)$Disc on N$/$P $($cr$)$Pres$.$ Val.Notes Receivable: a$)$ present value, b$)$ entry, c$)$ schedulea$)$ Present Value $=$ discount all future cash flows at yield $=$ cash equivalent value of the value of what is beinggiven in exchange for accepting a note for future payments instead of cash todayb$)$ Entry:Note Receivable $=$ face valueDiscount on Note ReceivService Rev, etc$=$ value of what given upDatec$)$ Amortization schedule:Cash $($dr$),$ N$/$R $($cr$)$Cash $($dr$)$Int$.$ Rev. $($cr$.)$Disc on N$/$R $($dr$)$Pres$.$ Val.Leases: a$)$ present value, b$)$ entry, c$)$ schedulea$)$ Present value $=$ discount all future cash flows at yield $=$ cash equivalent value of asset being financed as ifhad paid today with cash and thus had no interest or financing involvedb$)$ Entry:Leased Asset $=$ present valueLease Obligation $=$ present valuec$)$ Schedule of payments $($part going to interest and rest to pay down obligation$)$ while finance:DateCash $($cr$)$Int$.$ Exp. $($dr$.)$Lease Oblig $($dr$)$Pres$.$