Compound Interest

Use the compound interest formula to calculate future value, understand the effect of compounding frequency, and compare compound with simple interest.

55 min MS-F1 4 MC 4 WE Lesson 12 of 14 Free
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Think First

Albert Einstein allegedly called compound interest "the eighth wonder of the world." Whether he said it or not, the idea is worth sitting with: what if your bank didn't just pay you interest on your original deposit — what if it also paid you interest on last year's interest, and then interest on that, and so on? After 10 years, the difference between simple and compound interest on the same deposit can be thousands of dollars. And in reverse — for a loan — compound interest is what makes debt grow frighteningly fast if you don't repay it. Before any formulas: why do you think compound interest grows so much faster than simple interest over time?

Learning Intentions

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Apply $A = P(1+r)^n$ to find the future value of a compound interest investment or loan

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Adjust $r$ and $n$ correctly for different compounding frequencies (monthly, quarterly, semi-annual)

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Compare simple and compound interest and quantify the difference in interest earned

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Find interest earned by subtracting the principal from the final amount: $I = A - P$

Key Formulas

Compound Interest — Future Value
$$A = P(1 + r)^n$$
$A$ = final amount; $P$ = principal; $r$ = interest rate per compounding period (decimal); $n$ = number of compounding periods
Interest Earned
$$I = A - P$$
Subtract the principal from the final amount — the formula gives the total amount, not just the interest

Adjusting $r$ and $n$ for Compounding Frequency

For a nominal annual rate of 8% over 3 years — how $r$ and $n$ change with compounding frequency:

Frequency Periods/year $r$ per period $n$ for 3 years
Annually 1 0.08 3
Semi-annually 2 0.04 6
Quarterly 4 0.02 12
Monthly 12 0.08 ÷ 12 36

Rule: divide the annual rate by the number of periods per year to get $r$; multiply years by periods per year to get $n$.

Core Concepts

Misconceptions to Fix

Wrong: Compound interest is calculated the same way as simple interest.

Right: Compound interest uses A = P(1 + r)^n, earning interest on interest. Simple interest uses I = Prn. Over time, compound interest grows much faster.

How Compound Interest Works

Compound interest adds interest to the principal at the end of each period, so the next period's interest is calculated on a larger balance — creating exponential rather than linear growth.

Under simple interest, a $10,000 investment at 5% per annum earns $500 every year — always on the original $10,000. Under compound interest at the same rate:

  • Year 1: earns $500 (5% of $10,000) → balance $10,500
  • Year 2: earns $525 (5% of $10,500) → balance $11,025
  • Year 3: earns $551.25 (5% of $11,025) → balance $11,576.25

The formula $A = P(1 + r)^n$ captures this: each period the balance is multiplied by $(1 + r)$. After $n$ periods, the original principal has been multiplied $n$ times. The difference between compound and simple interest becomes more pronounced as $n$ increases.

Must do: $r$ must be the rate per compounding period, not the annual rate. If interest compounds monthly and the annual rate is 6%, then $r = 0.06 \div 12 = 0.005$ per month, and $n$ = number of months. Using the annual rate with monthly $n$ is a critical error.
Common error: Don't add $r$ and 1 separately after raising to the power. The formula is $A = P \times (1 + r)^n$. Use brackets correctly: calculate $(1 + r)$ first, raise to the power $n$, then multiply by $P$. Calculator order: type the base, then use the power key.
Insight (Rule of 72): Divide 72 by the annual interest rate (as a percentage) to estimate how many years it takes for money to double under compound interest. At 6% per annum: 72 ÷ 6 = 12 years to double. Useful for checking whether your answer is in the right ballpark.

Compounding Periods — Monthly, Quarterly, Semi-Annual

The more frequently interest compounds, the more interest is earned — but the rate per period must be adjusted to match the compounding frequency.

When applying $A = P(1 + r)^n$ with a non-annual compounding frequency, always adjust both $r$ and $n$ before substituting:

  • $r = \text{annual rate} \div \text{periods per year}$
  • $n = \text{years} \times \text{periods per year}$

For monthly compounding at 9% per annum: $r = 0.09 \div 12 = 0.0075$ per month. Keep this as a fraction rather than rounding to 0.0075 — rounding introduces cumulative error over many periods.

Must do: Adjust both $r$ AND $n$ when changing compounding frequency. If you change from annual to monthly, $r$ is divided by 12 AND $n$ is multiplied by 12. Changing one without the other gives a completely wrong answer.
Common error: "Semi-annual" means twice per year — not every two years. In a 5-year investment compounding semi-annually, $n = 10$, not 2.5. "Biennial" means every two years; "semi-annual" means twice a year.

Comparing Simple and Compound Interest

Simple and compound interest produce the same result after one period — the difference emerges from the second period onwards and grows with time.

For short time periods (1–2 years), the difference between simple and compound interest is small. Over longer periods, compound interest significantly outperforms simple interest for investors. When comparing:

  1. Calculate the total interest under each method using identical principal, rate, and time.
  2. Find the difference in interest earned.
  3. State a conclusion identifying which method produces more interest and by how much.

Key distinction: simple interest is linear (A = P(1 + rn)); compound interest is exponential (A = P(1 + r)^n). These are different formulas — do not mix them in the same calculation.

Must do: When comparing, use identical $P$, annual rate, and time for both methods. The comparison is only meaningful if both calculations use the same starting conditions.
Common error: The compound interest formula gives the total amount $A$, not just the interest. If the question asks "how much interest was earned?", calculate $I = A - P$ after finding $A$. Writing $A$ as the answer to an interest question loses the mark.

A Reliable Compound Interest Workflow

Compound interest questions become much easier when you follow the same setup every time instead of trying to do adjustments mentally.

StepWhat to do
1Write the principal $P$
2Identify the annual nominal rate
3Convert to rate per period: $r = \text{annual rate} \div \text{periods per year}$
4Convert time to total periods: $n = \text{years} \times \text{periods per year}$
5Substitute into $A = P(1+r)^n$ with brackets
6If needed, subtract $P$ to find the interest earned
Exam technique: Write the adjusted values before substituting, for example $r = 0.072/12 = 0.006$ and $n = 5 \times 12 = 60$. This makes it much easier for a marker to follow your setup and award method marks.

Worked Examples

Example 1

Compound interest — quarterly compounding

$14,000 is invested at 6% per annum compounding quarterly for 4 years. Calculate: (a) the final amount, and (b) the interest earned.

Step 1

Compounding frequency: quarterly = 4 periods per year.

$$r = 0.06 \div 4 = 0.015 \text{ per quarter}$$

$$n = 4 \times 4 = 16 \text{ quarters}$$

Adjust both $r$ and $n$ before substituting. The annual rate is divided by 4; the years are multiplied by 4.

Example 2

Comparing simple and compound interest

$20,000 is invested for 5 years at a nominal rate of 4.5% per annum. Compare the total interest earned under: (a) simple interest, and (b) compound interest compounding annually. Which earns more, and by how much?

Step 1 — Part (a) Simple interest

$$I = Prn = \$20{,}000 \times 0.045 \times 5 = \$4{,}500.00$$

Linear calculation — the same $900 interest is added each year.

Example 3

Compound interest — monthly compounding on a loan

Mia takes out a loan of $7,500 at 9% per annum compounding monthly. She makes no repayments. What does she owe after 2 years?

Step 1

$$r = 0.09 \div 12 = 0.0075 \text{ per month}$$

$$n = 2 \times 12 = 24 \text{ months}$$

Monthly compounding: divide annual rate by 12 for $r$; multiply years by 12 for $n$. Keep $r$ as 0.0075 — do not round further.

Example 4

Comparing annual and monthly compounding

$10,000 is invested for 3 years at 7.2% per annum. Compare the final amount if interest is compounded annually versus monthly.

Which option gives more, and by how much?

Step 1 — Annual compounding

$$A_{\text{annual}} = \$10{,}000 \times (1.072)^3$$

$$A_{\text{annual}} = \$10{,}000 \times 1.231925248 = \$12{,}319.25$$

With annual compounding, the rate stays as 0.072 and the number of periods is 3.

Revisit Your Initial Thinking

Look back at what you wrote in the Think First section. What has changed? What did you get right? What surprised you?

Checkpoint — Test Yourself

Key Terms
Compound InterestInterest calculated on the principal plus accumulated interest: A = P(1 + r)^n.
PrincipalThe initial amount of money invested or borrowed.
Rate per PeriodThe interest rate for each compounding period (annual rate divided by periods per year).
Number of PeriodsThe total number of compounding periods (years × periods per year).
Final BalanceThe total value of the investment or loan after all interest has been applied.
MC

Multiple Choice

5 random questions from a replayable lesson bank — feedback shown immediately

B $9,261.00
C $9,277.55
D $9,286.40

What is the interest rate per compounding period if a 7.2% per annum rate compounds monthly?

A 0.72% per month
B 0.6% per month
C 3.6% per half-year
D 1.8% per quarter

An investment of $15,000 compounds annually at 5% for 4 years. How much interest is earned?

A $3,000.00
B $3,232.59
C $18,232.59
D $3,150.00

$12,000 is invested at 6% per annum compounding quarterly for 2 years. What is the number of compounding periods?

A 8
B 6
C 4
D 24

Written Response Practice

These questions focus on adjusting the compounding setup correctly and separating total amount from interest earned.

Short Answer 1

Calculate the final amount for $9,500 invested at 4.8% per annum compounding annually for 6 years.

Short Answer 2

A loan of $6,800 compounds monthly at 8.4% per annum for 18 months. What is the amount owed at the end?

Short Answer 3

Compare the interest earned on $18,000 over 4 years at 5.5% per annum under simple interest and compound interest compounding annually.

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Boss Battle

Boss Battle — Compound Interest Final!

The ultimate Module 3 challenge — defeat the boss using all your financial maths knowledge. Pool: lessons 1–12.

Compounding Pattern Sprint

Use this as a fast recognition drill: spot the compounding setup before reaching for the calculator.

If interest compounds quarterly for 5 years, what should happen to the number of periods?

A Stay as 5
B Be divided by 4
C Be multiplied by 4
D Be rounded to the nearest whole year

What does the compound interest formula give directly?

A The final amount $A$
B The interest only
C The annual rate as a percentage
D The simple interest amount

Which setup is correct for 6% per annum compounding monthly over 2 years?

A $r = 0.06$, $n = 2$
B $r = 0.06$, $n = 24$
C $r = 0.005$, $n = 2$
D $r = 0.005$, $n = 24$

Why does monthly compounding usually give a slightly larger final amount than annual compounding at the same nominal annual rate?

A Because the principal changes each month
B Because interest is added to the balance more often
C Because the annual rate is doubled
D Because fewer periods are used
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