Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Consult Source B2 in the Insert.
(a(i))[3]

Calculate the payback period, in months, for the proposed investment.

(a(ii))[4]

Calculate the net present value (NPV) for the proposed investment.

(a(iii))[4]

Calculate the internal rate of return (IRR) for the proposed investment.

(b)[4]

Advise the directors whether they should buy the machine or not. Support your answer with your calculations from part (a).

(c)[6]

Comment on the directors’ decision to buy the machine once the tariff has been removed. Back up your answers with relevant calculations.

(d)[4]

Explain why the directors of W Limited use both the payback period and NPV when making their investment decisions.

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