Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Ronaldo is thinking about launching a new product, which means he must buy a new machine. Two options are available, Machine A and Machine B, yet only one can be chosen. Each machine will be sold for scrap after five years and has no residual value.
(a)[10]

Calculate the accounting rate of return (ARR) for Machine A, giving your answer to two decimal places.

(b)[4]

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

(c)[6]

State three benefits and three drawbacks of using the payback method of investment appraisal.

(d)[5]

Advise Ronaldo on which machine he should buy. Justify your answer.

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