Managerial Accounting

  1. Capital Budgeting
    1. Capital Budgeting Overview
      1. Definition and Purpose
        1. Types of Capital Budgeting Decisions
          1. Expansion Decisions
            1. Replacement Decisions
              1. Cost Reduction Projects
              2. Cash Flow Focus
                1. Cash Flows vs Accounting Income
                  1. Timing of Cash Flows
                    1. Tax Considerations
                  2. Time Value of Money
                    1. Present Value Concepts
                      1. Future Value Concepts
                        1. Discount Rate Determination
                          1. Annuity Calculations
                          2. Discounted Cash Flow Methods
                            1. Net Present Value
                              1. NPV Calculation Steps
                                1. Decision Criteria
                                  1. NPV Advantages
                                    1. NPV Limitations
                                    2. Internal Rate of Return
                                      1. IRR Calculation Methods
                                        1. Decision Criteria
                                          1. IRR Advantages
                                            1. IRR Limitations
                                              1. Multiple IRR Problem
                                              2. Profitability Index
                                                1. Calculation Formula
                                                  1. Decision Applications
                                                2. Non-Discounted Methods
                                                  1. Payback Period
                                                    1. Simple Payback Calculation
                                                      1. Discounted Payback Period
                                                        1. Advantages and Limitations
                                                        2. Accounting Rate of Return
                                                          1. Calculation Methods
                                                            1. Advantages and Limitations
                                                          2. Cash Flow Estimation
                                                            1. Initial Investment
                                                              1. Asset Cost
                                                                1. Installation Costs
                                                                  1. Working Capital Requirements
                                                                  2. Operating Cash Flows
                                                                    1. Revenue Effects
                                                                      1. Cost Effects
                                                                        1. Tax Effects
                                                                        2. Terminal Cash Flows
                                                                          1. Salvage Value
                                                                            1. Working Capital Recovery
                                                                              1. Tax Effects
                                                                            2. Risk Analysis in Capital Budgeting
                                                                              1. Sensitivity Analysis
                                                                                1. Scenario Analysis
                                                                                  1. Risk-Adjusted Discount Rates
                                                                                  2. Capital Rationing
                                                                                    1. Soft Rationing
                                                                                      1. Hard Rationing
                                                                                        1. Project Ranking Methods

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                                                                                      10. Relevant Costs for Decision Making

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                                                                                      12. Advanced Managerial Accounting Topics