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What is the use of the PMT function?

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What is the use of the PMT function?

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उत्तर

  • Calculates Loan EMIs: The primary use of the PMT function is to calculate the fixed periodic payment (Equal Monthly Instalment or EMI) required to clear a loan over a specific period.
  • Based on Constant Variables: It works out the exact payment amount assuming that the loan interest rate and the payment schedule remain completely constant throughout the loan tenure.
  • Splits Principal and Interest: While the PMT function provides one single total payment figure, it helps accountants budget for payments that cover both the interest charges and the principal loan balance.
  • Aids Financial Planning: In business management, it is highly useful for comparing different bank loan options, checking affordability before buying heavy machinery, and planning future cash outflows.
  • Syntax Reference: The formula uses the structure = PMT(rate, nper, pv), where it takes the interest rate per period (rate), total number of payments (nper), and the total loan amount borrowed (pv).
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पाठ 2: Spreadsheet - EXERCISE [पृष्ठ ८४]

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एनसीईआरटी Accountancy Computerised Accounting System [English] Class 12
पाठ 2 Spreadsheet
EXERCISE | Q 2. 14. | पृष्ठ ८४
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