Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Consult Source B2 in the insert.
(a(i))[5]

Calculate the accounting rate of return (ARR) for the new machine.

(a(ii))[3]

Calculate the net present value (NPV) for the new machine.

(a(iii))[4]

Calculate the internal rate of return (IRR) for the new machine.

(b)[3]

Advise the directors on whether they should buy the new machine or not. Justify your answer.

(c)[3]

State three advantages of employing the NPV method.

(d)[2]

Explain how the change in the cost of capital affects the directors’ investment decision.

(e)[5]

Calculate the smallest rise in sales revenue in year 3 needed to support the directors’ decision to buy the new machine.

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