Assume: 12% interest rate, 4 periods

COMPUTATION USING ORDINARY CALCULATOR

PRESENT VALUE
LUMP-SUM PAYMENT
PV of 1
Step 1: Enter 1+12%
Step 2: Press division sign twice
Step 3: Press equal sign for number of periods (4times)

ANNUAL YEAR-END PAYMENT

PV of ORDINARY ANNUITY
Step 1: Enter 1+12%
Step 2: Press division sign twice
Step 3: Press equal sign for number of periods (4times)
Step 4: Minus 1
Step 5 : Divide it by the rate 12%
ANNUAL BEGINNING OF YEAR PAYMENT
PV of ANNUITY IN ADVANCE
Step 1: Enter 1+12%
Step 2: Press division sign twice
Step 3: Press equal sign for number of periods minus 1 (3times)
Step 4: Minus 1
Step 5 : Divide it by the rate 12%
Step 6: Plus 1 (Because the present value of the first advance
payment is equal to 1, that is the reason why we only need to
find the present value of the remaining payment periods,
in this case 3 periods nalang)
 N USING ORDINARY CALCULATOR
FUTURE VALUE
UMP-SUM PAYMENT
FV of 1
Step 1: Enter 1+12%
Step 2: Press multiplication sign twice
Step 3: Press equal sign for number of periods minus 1 (3times)

UAL YEAR-END PAYMENT

FV of ORDINARY ANNUITY
Step 1: Enter 1+12%
Step 2: Press multiplication sign twice
Step 3: Press equal sign for number of periods minus 1 (3times)
Step 4: Minus 1
Step 5 : Divide it by the rate 12%
EGINNING OF YEAR PAYMENT
FV of ANNUITY IN ADVANCE
Step 1: Enter 1+12%
Step 2: Press multiplication sign twice
Step 3: Press equal sign for number of periods (4times)
Step 4: Minus 1
Step 5 : Divide it by the rate 12%
Step 6: Minus 1