Review of Intermediate Accounting Topics | Notes Receivable - Part 1

[@andyllenierra6421]

38:16 sir paano po nakuha yung 270,045? Hindi po na explain yung PV if magkano amount hehe, thank you po!

[@FilipinoAccountingTutorial]

Diniscuss ko sya, andylle 🫶 However, instead of indicating the amount of Pv factor, I used instead the exact description of PV factor. Para alam ni student kung kailan ginagamit ang PV ordinary annuity or annuity in advance 🙂
If u want the exact amount of PV, you recap na lang how to compute PV factors using basic calcu. Hope it helps 🙂

[@norhanifahdimaampao2888]

I am also confused po, paano nyo kinacalculate? nifollow ko po ang formula of OA but hindi same answer

[@robertcantarona2724]

5.45 divide mo lang sa 100

[@raymarkjohniradiel3160]

Anong book po yung reference niyo sir?

[@FilipinoAccountingTutorial]

Textbook ni sir Valix ang main reference, Raymark 🙂

[@crisostomoalmeida670]

Hala ang pogi pala ni sir

[@johnpatrickciprado2596]

Sir yung sagot na 270,045 sa installment ,yun lang talaga ang di ko gets kung paano sya kinuha..😢

[@FilipinoAccountingTutorial]

I-master ang pagcompute ng present value factors, Patrick! That is the key sa topic na notes receivable. Hope it helps! 🙂

[@catherins4233]

Nakuha siya based sa Present Value Factor formula sa PV of Ordinary Annuity tapos wag mo i round off ang result.
Formula ay : 1 - (1 + i) ^ (-n) ÷ i
i = effective interest rate na 0.0545
N = term of the note so 3 years
Present Value Factor pag kinompute ay : 2.7004470092
*Multiply to get Present Value:
100K × 2.7004470092 = 270,044.70092
I think dito pa ini-round off so Initial Measurement ng Note Receivable ay:
270,045