Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

The directors at P Limited are planning to introduce a new product and are weighing up whether to purchase Machine X.
(a)[5]

Calculate the accounting rate of return (ARR) for Machine X.

(b)[4]

State two benefits and two drawbacks of using ARR.

(c)[5]

Calculate the net present value (NPV) for Machine X.

(d)[3]

Calculate the IRR for Machine X.

(e)[5]

Advise the directors of P Limited on which machine they should choose. Justify your answer.

(f)[3]

Calculate the annual receipts that give a zero NPV for Machine Z.

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