Home
0
Home
Use Landscape to see Search/Filter
Item Types:
Field of Study:
Authors:
CPE Hours:
Keyword:
Hide left panel Collapse Menu
Show left panel
Recent Searches
No recent searches found.
Recent Searches
No recent searches found.
Course Details

Capital Budgeting (Course Id 820)

New / QAS / Registry   Add to Cart 
Author : Steven Bragg, CPA
Status : Production
CPE Credits : 5.0
IRS Credits : 0
Price : $49.95
Passing Score : 70%
Primary Subject-Field Of Study:

Finance - Accounting and Auditing for Course Id 820

Description :

This course describes how requests for capital investments are documented and examined. It also covers the primary methods for determining whether a proposed investment is acceptable, as well as a number of strategic considerations. Lease or buy financing options are also discussed, along with a system of capital budgeting controls.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 26-Jun-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 820

Keywords : Finance, Capital, Budgeting, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    Recognize the alterations available for improving an investment proposal, why sunk costs are excluded from proposals, and the alternatives for capital rationing.
    Identify the market conditions in which different types of investments and investment decisions will be made.
    Cite the basis for discounted cash flow analysis, and how net present value can be used.
    Identify the elements of the cost of capital, and note how the cost of capital is calculated.
    Recognize the derivation of throughput, the best ways to improve financial results, and situations in which local optimization is occurring.
    Recognize the uses to which payback, real option, and complex environment analysis can be used to review investment proposals.
    Note the concepts involved in the lease or buy decision process, and the information to include in or exclude from the decision.
    Identify the issues to be verified as part of the analysis of a capital budgeting request form.

Chapter 1
Overview of Capital Budgeting

Recognize the alterations available for improving an investment proposal, why sunk costs are excluded from proposals, and the alternatives for capital rationing.

Chapter 2
Capital Budgeting Strategy

Identify the market conditions in which different types of investments and investment decisions will be made.

Chapter 3
Discounted Cash Flow Analysis

Cite the basis for discounted cash flow analysis, and how net present value can be used.

Chapter 4
The Cost of Capital

Identify the elements of the cost of capital, and note how the cost of capital is calculated.

Chapter 5
Constraint Analysis

Recognize the derivation of throughput, the best ways to improve financial results, and situations in which local optimization is occurring.

Chapter 6
Other Capital Budgeting Analyses

Recognize the uses to which payback, real option, and complex environment analysis can be used to review investment proposals.

Chapter 7
The Lease or Buy Decision

Note the concepts involved in the lease or buy decision process, and the information to include in or exclude from the decision.

Chapter 8
Capital Budgeting Controls

Identify the issues to be verified as part of the analysis of a capital budgeting request form.
Course Contents :

Chapter 1 Overview of Capital Budgeting

Overview of Capital Budgeting

The Capital Budgeting Application Form

Capital Expenditure Proposal Analysis

Capital Budgeting Problems

Opportunity Costs

Sunk Costs

Excessive Optimism

Capital Rationing

Capital Budgeting in a Budget Format

Capital Budgeting in the Absence of a Budget Model

Capital Budgeting with Minimal Cash

The Post Installation Review

Chapter 2 - Capital Budgeting Strategy

Capacity Expansion Strategy

Capacity Reduction Strategy

Risk Levels

Additional Risk Factors for International Investments

Factors Impacting Future Asset Usage

Perceived Certainty of Future Demand

Duration

Impact of Financing Alternatives

Chapter 3 - Discounted Cash Flow Analysis

Cash Flows

Time Value of Money

Present and Future Value Tables

Net Present Value

Scenario and Sensitivity Analysis

Internal Rate of Return

Incremental Internal Rate of Return

Terminal Value

Profitability Index

The Tax Rate

Cash Flow Analysis Issues

Chapter 4 - The Cost of Capital

Cost of Capital Derivation

Cost of Debt

Cost of Preferred Stock

Cost of Common Stock

Weighted Average Cost of Capital

Variations in the Cost of Capital

Adjustments to the Cost of Capital

Cost of Capital as a Threshold Value

Chapter 5 Constraint Analysis

The Bottleneck Operation

Constraint Analysis

The Inventory Buffer

Buffer Sizing

Sprint Capacity

Local Optimization

Investment Decision Priorities

Priority 1 Increases Throughput

Priority 2 Reduces Invested Funds

Priority 3 Reduces Expenses

Additional Investment Considerations

The Constraint Analysis Model

Production Analysis

Increase Downstream Capacity

Increase Upstream Capacity

Increase Upstream Processing

Outsource to a Supplier

Chapter 6 Other Capital Budgeting Analyses

Breakeven Analysis

The Payback Method

Discounted Payback

Accounting Rate of Return

Real Options

The Outsourcing Decision

Research and Development Funding Analysis

Complex Systems Analysis

Chapter 7 The Lease or Buy Decision

The Lease Arrangement

The Lease or Buy Decision

Leasing Concerns

Leasing Advantages

Chapter 8 - Capital Budgeting Controls

Capital Budgeting Controls

Glossary

Finance Course 820 Home: https://www.cpethink.com/cpe-for-cpas
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
  
Exam completed on .

Do you want to add the course again?