Determine the net present value of cash flows from an


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A Masters of Business Administration degree at Mid-State University would cost $10,000 for an additional fifth year of education beyond the bachelor's degree. Assume that all tuition is paid at the beginning of the year. A student considering this investment must evaluate the present value of cash of flows from possessing a graduate degree versus holding only the undergraduate degree. Assume that the average student with an undergraduate degree is expected to earn an annual salary of $46,000 per year (assumed to be paid at the end of the year) for 10 years. Assume that the average student with a graduate Masters of Business Administration degree is expected to earn an annual salary of $57,000 per year (assumed to be paid at the end of the year) for nine years after graduation. Assume a minimum rate of return of 10%.

- Determine the net present value of cash flows from an undergraduate degree. Use the present value tables provided in the textbook.

- Determine the net present value of cash flows from a Masters of Business Administration degree, assuming no salary is earned during the graduate year of schooling.

- What is the net advantage or disadvantage of pursing a graduate degree under these assumptions?

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Accounting Basics: Determine the net present value of cash flows from an
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