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present value of a single amount definition

The discounted value of a single future amount.

To learn more, see our Present Value of a Single Amount Outline.

Related Q&A

  • What is DCF?
  • What is present value?
  • What is the time value of money?
  • What is net present value?
  • What does per annum mean?
  • What is the cost of capital?

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About the Author

Harold Averkamp

Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years,
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How to Begin (Video)
  1. 01. Accounting Basics
  2. 02. Debits and Credits
  3. 03. Chart of Accounts
  4. 04. Bookkeeping
  5. 05. Accounting Equation
  6. 06. Accounting Principles
  7. 07. Financial Accounting
  8. 08. Adjusting Entries
  9. 09. Financial Statements
  10. 10. Balance Sheet
  11. 11. Income Statement
  12. 12. Cash Flow Statement
  13. 13. Financial Ratios
  14. 14. Bank Reconciliation
  15. 15. Accounts Receivable and Bad
    Debts Expense
  16. 16. Accounts Payable
  17. 17. Inventory and Cost of Goods Sold
  18. 18. Depreciation
  19. 19. Payroll Accounting
  20. 20. Bonds Payable
  21. 21. Stockholders' Equity
  22. 22. Present Value of a Single Amount
  23. 23. Present Value of an Ordinary Annuity
  24. 24. Future Value of a Single Amount
  25. 25. Nonprofit Accounting
  26. 26. Break-even Point
  27. 27. Improving Profits
  28. 28. Evaluating Business Investments
  29. 29. Manufacturing Overhead
  30. 30. Nonmanufacturing Overhead
  31. 31. Activity Based Costing
  32. 32. Standard Costing
  33. 33. Accounting Careers
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Free Guide to
Bookkeeping Concepts

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