Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Refer to Source B2 in the insert.
(a)[4]

Find the net cash flows for each year over the machine's life.

(b(i))[4]

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

(b(ii))[4]

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

(c)[3]

Advise the directors on whether the machine ought to be bought. Support your answer.

(d)[3]

Explain what the term sensitivity analysis means for investment appraisal.

(e)[7]

Assess how the director’s suggestion affects the choice to buy the new machine. Justify your answer with calculations.

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