Welcome to the course.

This video tutorial traverses through understanding of Investment decisions using Capital Budgeting Process and concept of relevant Cash Flows. In this tutorial, you will learn --

Capital Budgeting Process and Relevant Cash Flows - This section introduces you as a learner to investment decision process and process of capital budgeting are also discussed.

This section focuses on -
-- Capital Budgeting Process - Introduction
-- Stages & Terms used in Capital Budgeting
-- Cash Flows v/s Accounting profits
-- Relevant cash flows - Introduction
-- How to identify relevant cash flows
-- Calculating the Relevant Cash Flows
-- Depreciation for Income Tax Purposes
-- Other Tax Considerations
-- Irrelevant Cash Flows
-- Example of Calculation of After-Tax Relevant Cash Flows

Payback and Discounted Payback Methods
-- Capital Investment Analysis Methods
-- Payback Period or Payback Method
-- Discounted Cash Flow Methods of Capital Budgeting
-- Discounted Payback Period or Method (Breakeven Time)

Net Present Value Method
-- Net Present Value (NPV) Method
-- The Importance of the Discount Rate Choice

Internal Rate of Return Method & Other Topics
-- Internal Rate of Return (IRR)
-- Incremental Analysis: A New Asset Replacing an Old Asset
-- Summary and Review of Relevant Cash Flows
-- Risk in Capital Budgeting
-- Capital Rationing in Capital Budgeting
-- Real Options in Capital Budgeting
-- The Qualitative Factor in Capital Budgeting Decisions

All explanations are based on CMA-USA-Part-2 syllabus which is considered as gold-level standard for management accounting profession. Teaching methodology is based on join-thedots pedagogy inter-linkage of multi-discipline subjects, a very powerful tool for aspiring leaders.

This course is suitable for candidates pursuing CMA-USA or CMA-India/CIMA-UK or candidates pursuing a career in finance & accounting. Feel free to drop us a message if you need any assistance for CMA-USA course material or any other queries.

Happy Learning

CMA Kiran
C2C Consulting