Title: Credit Unit 4 Introduction: (CU4 M1) Capital Investment Decisions
Course: SkillsCom BA 213 15.0 > Section: Credit Unit 4 Module 1

We will examine capital investment decisions in this unit. Time value of money, discounted cash flows, net present value, ARR, and IRR are included.

Course Outcomes:

- Explain the interrelationship of the accounting systems to all areas of business and business decision making.
- Understand cost behavior and predict break-even points.
- Recognize the components and processes related to various cost accounting systems.
- Analyze the performance of the organization and organizational sub-units.
- Use the budgeting process to prepare budgets and pro forma financial statements.
- Utilize the time-value-of-money concept to analyze capital investment projects.