Course Description

Course Title:

Reporting the Outcome of an Investment Appraisal

Course Description:

This course is designed for level 5 accounting and business students who want to enhance their knowledge and skills in reporting the outcome of an investment appraisal. Throughout the course, you will learn how to evaluate investment proposals using various appraisal techniques, analyse capital investment appraisal results, and justify decisions made. Additionally, you will explore non-financial factors that affect investment decisions, such as the triple bottom line and corporate social responsibility. Furthermore, you will gain an understanding of the impact of taxation and inflation on appraisal methods, risk and uncertainty adjustment techniques, environmental management accounting, lease or buy decisions, and methods of asset replacement depreciation.

Course Objectives:

• Evaluate investment proposals using capital investment appraisal techniques.
• Analyse and justify decisions made during the investment appraisal process.
• Understand and apply non-financial factors affecting investment decisions.
• Assess the impact of taxation and inflation on appraisal methods.
• Adjust investment appraisal for risk and uncertainty using various techniques.
• Recognize the features of environmental management accounting (EMA).
• Make informed decisions regarding lease or buy options.
• Understand and apply different methods of asset replacement depreciation.