Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

N Limited is considering a new project that requires an initial outlay of $225\,000.
(a)[10]

Calculate the net present value (NPV) for each option.

(b)[2]

Advise the directors on which option they should select. Justify your answer.

(c)[3]

Calculate, to two decimal places, the sensitivity of the option you chose in part (b) to changes in the project’s initial cost.

(d)[6]

Calculate, to two decimal places, the accounting rate of return (ARR) of the option you selected in part (b). (When finding average investment, add scrap value to cost.)

(e)[4]

Explain to the directors which investment appraisal method is the more valid. Give reasons.

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