Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Read Source B2 from 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 whether the new machine should be bought or not. Support your answer.

(c)[3]

State three advantages of the NPV method.

(d)[2]

Explain the effect on the directors’ investment decision of the change in the cost of capital.

(e)[5]

Calculate the smallest increase in sales revenue in year 3 needed to justify the directors deciding to buy the new machine.

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