Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Read Source B1 in the insert supplied.
(a)[2]

Explain how a project could pay back during the life of the project while still having a negative NPV.

(b)[5]

Complete the table below to work out the cost changes that would arise if servicing were reduced.

(c)[5]

Calculate the NPV that the machine purchase would yield if servicing was reduced.

(d)[5]

Advise the directors whether or not they should purchase the machine if it were run with the lower servicing level. Support your answer.

(e)[4]

Calculate the sales proceeds at which NPV would be zero.

(f)[4]

Explain how a business would determine its internal rate of return (IRR).

Worked solution & mark scheme

This 25-mark question has a full step-by-step worked solution and mark scheme. One marking point: Payback ignores discounting of cash flows

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