Transfers ToCSUDescriptionSurvey of the time value of money (TVM) concept. Topics include calculation of present values and future values for single amounts and annuities. The TVM concept will be applied to problems commonly found in accounting such as notes, bonds, and leases. This course provides foundational skills that will help students succeed in all other accounting courses. Students may use this course as preparation for future accounting classes or as a review. The Financial Accounting and Reporting (FAR) section of the CPA exam includes questions based on the time value of money concept, so this course will help students prepare for the CPA exam. 