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MATH-11-LESSON-11-GENERAL-ANNUITY

The document outlines the curriculum for Grade 11 General Mathematics at Holy Rosary Academy for the first quarter of the 2022-2023 school year, focusing on simple and general annuities. It includes lesson objectives such as illustrating and distinguishing between the two types of annuities, as well as calculating their future and present values. Additionally, it covers concepts of cash flow and fair market value with sample problems for practical application.

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Eaumir Jan Alnas
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4 views

MATH-11-LESSON-11-GENERAL-ANNUITY

The document outlines the curriculum for Grade 11 General Mathematics at Holy Rosary Academy for the first quarter of the 2022-2023 school year, focusing on simple and general annuities. It includes lesson objectives such as illustrating and distinguishing between the two types of annuities, as well as calculating their future and present values. Additionally, it covers concepts of cash flow and fair market value with sample problems for practical application.

Uploaded by

Eaumir Jan Alnas
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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HOLY ROSARY ACADEMY OF LAS PINAS CITY

GENERAL MATHEMATICS
SCHOOL YEAR 2022-2023
GRADE 11
FIRST QUARTER

I. Topic: Simple and General Annuities


II. Content:
Lesson objectives:
❑ illustrate simple and general annuities;
❑ distinguish between simple and general annuities;
❑ find the future value and present value of both simple and general annuities; and
❑ calculate the fair market value of a cash flow stream that includes an annuity.

General Annuity
A kind of annuity where the interest conversion or compounding period is unequal or not the
same as the payment interval.
Sample Problem 1: Mrs. Lorena would like to buy a television (TV) set payable monthly for 6
months starting at the end of the month. How much is the cost of the TV set if her monthly
payment is Php 3,000 and interest is 9% compounded semi-annually?

Application of Present and Future Values


Cash Flow
A term that refers to payments received (cash inflows) or payments or deposits made (cash
outflows). Cash inflows can be represented by positive number and cash outflows can be
represented by negative numbers.
Fair Market Value or Economic Value
This refers to a single amount that is equivalent to the value of the payment stream at that date.
This particular date is called the focal date.
Fair Market Value (FMV) = Down payment + Present Value
Sample Problem 2: Your grandparents have decided to sell their ancestral house and they are
planning to purchase a condominium unit. They posted an advertisement on the Internet. A week
after, two offers came.

Which among the two offers will be more advantageous for your grandparents if the
payment will have an interest of 12% compounded monthly?

III. REFERENCES
DIWA Senior High School Series: General Mathematics
REX Book Store: General Mathematics

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