Capital investment: Cash flow analysis in capital budgeting

Learning objectives

After completing this course, the learner should be able to:

Recognize the basic terms, concepts, and steps involved in the capital budgeting process.

Identify relevant cash flows for forecasting.

Analyze cash flows for purposes of asset expansion and asset replacement projects.

Evaluate cash flows using various techniques and models, including net present value, internal rate of return, modified internal rate of return, profitability index, payback period, discounted payback, and accounting rate of return.

Identify the impact of the COVID-19 pandemic on capital investment, cash flow estimation, and cash flow evaluation.

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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