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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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Certificate - Debits and Credits
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Harold Averkamp

About the Author

Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. He is the sole author of all the materials on AccountingCoach.com

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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. Working Capital and Liquidity
  12. 12. Income Statement
  13. 13. Cash Flow Statement
  14. 14. Financial Ratios
  15. 15. Bank Reconciliation
  16. 16. Accounts Receivable and Bad
    Debts Expense
  17. 17. Accounts Payable
  18. 18. Inventory and Cost of Goods Sold
  19. 19. Depreciation
  20. 20. Payroll Accounting
  21. 21. Bonds Payable
  22. 22. Stockholders' Equity
  23. 23. Present Value of a Single Amount
  24. 24. Present Value of an Ordinary Annuity
  25. 25. Future Value of a Single Amount
  26. 26. Nonprofit Accounting
  27. 27. Break-even Point
  28. 28. Improving Profits
  29. 29. Evaluating Business Investments
  30. 30. Manufacturing Overhead
  31. 31. Nonmanufacturing Overhead
  32. 32. Activity Based Costing
  33. 33. Standard Costing
  34. 34. Accounting Careers
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