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Managerial Accounting

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ASSIGNMENT CLASSIFICATION TABLE

Exercises

A

Problems

B

Problems

1, 2, 7, 8

1A, 2A

1B, 2B

4, 5, 6, 7

2, 3, 4, 5

1, 2, 3, 8

4A, 5A

4B, 5B

presented by intangible

benefits in capital

budgeting.

8, 9

4A

4B

5.

index.

10

3A

3B

6.

performing a post-audit.

11

7.

of return method.

12, 13, 16

7, 8

4, 5

3A, 5A

3B, 5B

8.

rate of return method.

3, 14, 15

6, 7, 8

1A, 2A

1B, 2B

Brief

Exercises

2, 3

value method.

4.

Study Objectives

Questions

1.

evaluation, and explain

inputs used in capital

budgeting.

2.

payback technique.

3.

12-1

Problem

Number

Description

Difficulty

Level

Time

Allotted (min.)

1A

present value.

Moderate

3040

2A

present value.

Complex

3040

3A

internal rate of return.

Moderate

2030

4A

benefits.

Moderate

2030

5A

with sensitivity analysis.

Moderate

3040

1B

present value.

Moderate

3040

2B

present value.

Complex

3040

3B

internal rate of return.

Moderate

2030

4B

benefits.

Moderate

3040

5B

with sensitivity analysis.

Moderate

3040

12-2

12-3

by intangible benefits in capital

budgeting.

post-audit.

method.

method.

2.

3.

4.

5.

6.

7.

8.

and explain inputs used in capital

budgeting.

1.

Study Objective

Q12-14

Q12-15

Q12-12

Q12-13

Q12-11

Q12-8

Q12-9

BE12-9

E12-6

Q12-3

E12-7

E12-8

Real-World Focus Exploring the Web

Decision Making

Across the

Organization

BE12-7

BE12-3

E12-8

BE12-1

E12-7

E12-8

Application

Q12-16

Q12-10

Q12-4

Q12-7

Q12-5

Q12-6

Q12-2

Q12-3

Q12-1

Knowledge Comprehension

P12-5A

P12-5B

BE12-4

BE12-4

P12-5A

P12-5B

P12-1A

P12-1B

BE12-8

E12-4

E12-5

BE12-6

BE12-5

E12-3

P12-4A

P12-4B

BE12-2

BE12-5

E12-1

E12-2

E12-3

P12-1A

P12-2A

E12-1

E12-2

P12-1A

P12-2A

P12-2B

P12-3A

P12-3B

P12-3A

P12-3B

P12-3A

P12-4A

P12-1B

P12-2B

P12-3B

P12-4B

P12-2A

P12-1B

P12-2B

Evaluation

Decision Making

You

Across the

Organization

Ethics Case

Communication

Analysis Synthesis

Correlation Chart between Blooms Taxonomy, Study Objectives and End-of-Chapter Exercises and Problems

STUDY OBJECTIVES

1. DISCUSS CAPITAL BUDGETING EVALUATION, AND

EXPLAIN INPUTS USED IN CAPITAL BUDGETING.

2. DESCRIBE THE CASH PAYBACK TECHNIQUE.

3. EXPLAIN THE NET PRESENT VALUE METHOD.

4. IDENTIFY THE CHALLENGES PRESENTED BY INTANGIBLE BENEFITS IN CAPITAL BUDGETING.

5. DESCRIBE THE PROFITABILITY INDEX.

6. INDICATE THE BENEFITS OF PERFORMING A POSTAUDIT.

7. EXPLAIN THE INTERNAL RATE OF RETURN METHOD.

8. DESCRIBE THE ANNUAL RATE OF RETURN METHOD.

12-4

CHAPTER REVIEW

The Capital Budgeting Evaluation Process

1.

(S.O. 1) The capital budgeting evaluation process generally has the following steps:

a. Project proposals are requested from departments, plants, and authorized personnel.

b. Proposals are screened by a capital budget committee.

c. Officers determine which projects are worthy of funding; and

d. Board of directors approves capital budget.

2.

While accrual accounting has advantages over cash accounting in many contexts, for purposes of

capital budgeting, estimated cash inflows and outflows are preferred for inputs into the capital

budgeting decision tools.

3.

Sometimes cash flow information is not available, in which case adjustments can be made to

accrual accounting numbers to estimate cash flows.

4.

The capital budgeting decision, under any technique, depends in part on a variety of considerations:

a. The availability of funds;

b. Relationships among proposed projects;

c. The companys basic decision-making approach; and

d. The risk associated with a particular project.

Cash Payback

5.

(S.O. 2) The cash payback technique identifies the time period required to recover the cost of

the capital investment from the net annual cash inflow produced by the investment. The formula

for computing the cash payback period is:

Cost of Capital Investment Net Annual Cash Flow = Cash Payback Period

Net annual cash flow can be approximated by adding depreciation expense to net income.

6.

The evaluation of the payback period is often related to the expected useful life of the asset.

a. With this technique, the shorter the payback period, the more attractive the investment.

b. This technique is useful as an initial screening tool.

c. This technique ignores both the expected profitability of the investment and the time value of

money.

7.

(S.O. 3) Under the net present value (NPV) method, cash flows are discounted to their present

value and then compared with the capital outlay required by the investment. The difference

between these two amounts is the net present value (NPV).

a. The interest rate used in discounting the future net cash flows is the required minimum

rate of return.

b. A proposal is acceptable when NPV is zero or positive.

c. The higher the positive NPV, the more attractive the investment.

12-5

8.

When there are equal annual cash inflows, the table showing the present value of an annuity of

1 can be used in determining present value. When there are unequal annual cash inflows, the

table showing the present value of a single future amount must be used in determining present

value.

9.

The discount rate used by most companies is its cost of capitalthat is, the rate that the

company must pay to obtain funds from creditors and stockholders.

10.

The net present value method demonstrated in the text requires the following assumptions:

a. All cash flows come at the end of each year;

b. All cash flows are immediately reinvested in another project that has a similar return; and

c. All cash flows can be predicted with certainty.

Intangible Benefits

11.

(S.O. 4) By ignoring intangible benefits, such as increased quality or improved safety, capital

budgeting techniques might incorrectly eliminate projects that could be financially beneficial to the

company. To avoid rejecting projects that actually should be accepted, two possible approaches

are suggested;

a. Calculate net present value ignoring intangible benefits, and then, if the NPV is negative, ask

whether the intangible benefits are worth at least the amount of the negative NPV.

b. Project rough, conservative estimates of the value of the intangible benefits, and incorporate

these values into the NPV calculation.

12.

(S.O. 5) In theory, all projects with positive NPVs should be accepted. However, companies

rarely are able to adopt all positive-NPV proposals because (1) the proposals are mutually

exclusive (if the company adopts one proposal, it would be impossible to also adopt the other

proposal), and (2) companies have limited resources.

13.

In choosing between two projects, one method that takes into account both the size of the original

investment and the discounted cash flows is the profitability index. The profitability index

formula is as follows:

Present Value of

Initial

Investment

Future Cash Flows

Profitability

Index

The project with the greater profitability index should be the one chosen.

14.

Another consideration made by financial analysts is uncertainty or risk. One approach for

dealing with uncertainty is sensitivity analysis. Sensitivity analysis uses a number of outcome

estimates to get a sense of the variability among potential returns. In general, a higher risk project

should be evaluated using a higher discount rate.

15.

matches the projections made when the project was proposed. Performing a post-audit is

beneficial for the following reasons:

a. Management will be encouraged to submit reasonable and accurate data when they make

investment proposals;

b. A formal mechanism is used for determining whether existing projects should be supported or

terminated;

c. Management improves their estimation techniques by evaluating their past successes and

failures.

12-6

16.

A post-audit involves the same evaluation techniques that were used in making the original capital

budgeting decisionfor example, use of the net present value method. The difference is that, in

the post-audit, actual figures are inserted where known, and estimation of future amounts is

revised based on new information.

17.

(S.O. 7) The internal rate of return method results in finding the interest yield of the potential

investment. This is the interest rate that will cause the present value of the proposed capital

expenditure to equal the present value of the expected annual cash inflows.

Determining the internal rate of return can be done with a financial (business) calculator,

computerized spreadsheet, or by employing a trial-and-error procedure.

18.

The decision rule is: Accept the project when the internal rate of return is equal to or greater than

the required rate of return, and reject the project when the internal rate of return is less than the

required rate.

19.

(S.O. 8) The annual rate of return method indicates the profitability of a capital expenditure and

its formula is:

Expected Annual Net Income Average Investment = Annual Rate of Return

Average investment is based on the following:

= Average

Investment

2

20.

The annual rate of return is compared with managements required minimum rate of return for

investments of similar risk. The minimum rate of return (the hurdle rate or cutoff rate) is generally

based on the companys cost of capital. The decision rule is: A project is acceptable if its rate of

return is greater than managements minimum rate of return; it is unacceptable when the reverse

is true.

21.

When the rate of return technique is used in deciding among several acceptable projects, the

higher the rate of return for a given risk, the more attractive the investment.

12-7

LECTURE OUTLINE

A.

1. The process of making capital expenditure decisions in business is

referred to as capital budgeting.

2. Capital budgeting involves choosing among various projects to find the

one(s) that will maximize a companys return on its financial investment.

TEACHING TIP

evaluation process.

3. Top management requests proposals for projects from each department

and a capital budgeting committee screens the proposals and recommends worthy projects to company officers.

4. Company officers decide which projects to fund and submit this list of

projects to the board of directors for approval.

5. For purposes of capital budgeting, estimated cash inflows and outflows

are the preferred inputs.

B.

Cash Payback.

1. The cash payback technique identifies the time period required to

recover the cost of the capital investment from the net annual cash flow

produced by the investment.

2. Net annual cash flow is computed by adding back depreciation expense

to net income. Depreciation expense is added back because it is an

expense that does not require an outflow of cash.

12-8

TEACHING TIP

period on an investment project. Point out that cash payback is easy to compute

and is often used to screen projects for risk, but it does not consider the profitability of the project.

Also available as teaching transparency.

a.

The formula when net annual cash flows are equal is: Cost of

Capital Investment Net Annual Cash FIow = Cash Payback

Period.

b.

The shorter the payback period, the more attractive the investment.

c.

(1) The earlier the investment is recovered, the sooner the company

can use the cash funds for other purposes.

(2) The risk of loss from obsolescence and changed economic

conditions is less in a shorter payback period.

C.

d.

In the case of uneven net annual cash flows, the company determines

the cash payback period when the cumulative net cash flows from

the investment equal the cost of the investment.

e.

understand.

f.

It should not ordinarily be the only basis for the capital budgeting

decision because it ignores the expected profitability of the project.

1. Discounted cash flow techniques are generally recognized as the most

informative and best conceptual approaches to making capital budgeting

decisions.

12-9

2. These techniques consider both the time value of money and the

estimated net cash flow from the investment.

3. The primary discounted cash flow technique is the net present value

method.

4. The net present value method in values discounting net cash flows to

their present value and then comparing that present value with the

capital outlay required by the investment. The difference between these

two amounts is referred to as net present value (NPV).

TEACHING TIP

ILLUSTRATION 12-3 presents a diagram of the decision criteria for the net

present value method.

a.

discounting the future net cash flows. This rate is often referred to

as the discount rate or required rate of return.

b.

because this means the rate of return on the investment equals or

exceeds the discount rate (required rate of return).

c.

The higher the positive net present value, the more attractive the

investment.

TEACHING TIP

ILLUSTRATION 12-4 provides a short example of applying the net present value

method.

Also available as teaching transparency.

12-10

D.

Intangible Benefits.

1. Intangible benefits, such as increased quality, improved safety, or

enhanced employee loyalty, are difficult to quantify, and thus often are

ignored in capital budgeting decisions.

2. To avoid rejecting projects that should actually be accepted, managers

can either

E.

a.

and if the resulting NPV is negative, evaluate whether the intangible

benefits are worth at least the amount of the negative NPV.

b.

rough, conservative estimates of their value. If, after using conservative estimates, the net present value is positive, the project should

be accepted.

1. Proposals are often mutually exclusiveif the company adopts one

proposal, it would be impossible to also adopt the other proposal.

2. The profitability index is a method that compares the relative merits of

alternative capital investment projects.

3. This method takes into account both the size of the original investment

and its discounted future cash flows.

4. It is computed by dividing the present value of net cash flows by the

initial investment.

TEACHING TIP

Point out that any project with a positive NPV will have a profitability index

greater than 1.

Also available as teaching transparency.

5. The higher the profitability index, the more desirable the project.

12-11

F.

1. A post-audit is a thorough evaluation of how well a projects actual

performance matches the original projections.

2. Performing a post-audit is important for several reasons.

a.

an incentive for them to make accurate estimates rather than

presenting overly optimistic estimates in an effort to get projects

approved.

b.

existing projects should be continued, expanded, or terminated.

c.

improve their estimation techniques by evaluating past successes

and failures.

the original capital budgeting decision. In the post-audit, managers use

actual figures where known, and they revise estimates of future amounts

based on new information.

G.

1. The internal rate of return method differs from the net present value

method in that it finds the interest yield of the potential investment.

a.

The internal rate of return is the interest rate that will cause the

present value of the proposed capital expenditure to equal the

present value of the expected net annual cash flows.

TEACHING TIP

project. Compare the net present value method and the internal rate of return

method for the same investment proposal.

Also available as teaching transparency.

12-12

b.

financial calculator or computerized spreadsheet to solve for the

rate (if the cash flows are uneven).

c.

solving for the internal rate of return can be used. This approach

involves two steps:

(1) Compute the internal rate of return factor.

(2) Use the factor and the present value of an annuity of 1 table to

find the internal rate of return.

d.

The formula for determining the internal rate of return factor is:

Capital Investment Net Annual Cash Flows = Internal Rate of

Return Factor.

e.

the companys required rate of return (the discount rate).

f.

The decision rule is: Accept the project when the internal rate

of return is equal to or greater than the required rate of return.

Reject the project when the internal rate of return is less than the

required rate.

TEACHING TIP

ILLUSTRATION 12-6 provides a diagram of the decision criteria for the internal

rate of return method.

2. The two discounted cash flow methods differ as follows:

a.

Objective:

(1) Net present value: compute net present value (a dollar amount).

(2) Internal rate of return: compute internal rate of return

(a percentage).

12-13

b.

Decision rule:

(1) Net present value (NPV): If NPV is zero or positive, accept the

proposal. If NPV is negative, reject the proposal.

(2) Internal rate of return (IRR): If IRR is equal to or greater than

the required rate of return, accept the proposal. If IRR is less

than the required rate of return, reject the proposal.

H.

1. The annual rate of return method is based directly on accounting data

rather than on cash flows.

TEACHING TIP

return on an investment project. Point out that this is the only approach that uses

accrual accounting data, and it ignores the time value of money.

Also available as teaching transparency.

a.

Expected Annual Net Income Average Investment.

b.

rate of return for investments of similar risk.

c.

cost of capital.

d.

greater than managements required rate of return. It is unacceptable

when the reverse is true.

12-14

e.

The higher the rate of return for a given risk, the more attractive the

investment.

f.

calculation and managements familiarity with the accounting terms

used in the computation.

g.

A major limitation of this method is that it does not consider the time

value of money.

12-15

20 MINUTE QUIZ

Circle the correct answer.

True/False

1.

For purposes of capital budgeting, estimated cash inflows and outflows are the preferred

inputs.

True

2.

The cash payback technique is relatively easy to compute and considers the expected

profitability of the project.

True

3.

False

The internal rate of return method does not recognize the time value of money.

True

9.

False

compared to actual results they will be more likely to submit reasonable and accurate

data when they make investment proposals.

True

8.

False

The profitability index takes into account both the size of the original investment and the

discounted cash flows.

True

7.

False

capital budgeting decisions.

True

6.

False

A companys cost of capital is the rate that it must pay to obtain funds from creditors and

stockholders.

True

5.

False

The primary discounted cash flow technique is the net present value method.

True

4.

False

False

The internal rate of return is the interest rate that will cause the present value of the

proposed capital expenditure to equal the present value of the expected net annual cash

flows.

True

False

12-16

10.

The annual rate of return is computed by dividing net annual cash flow by the average

investment.

True

False

Multiple Choice

1.

All of the capital budgeting methods use cash flow except the

a. cash payback method.

b. annual rate of return method.

c. internal rate of return method.

d. profitability index method.

2.

a. cost of the capital investment by the annual net income.

b. cost of the capital investment by the present value of the cash flows.

c. cost of the capital investment by the net annual cash flow.

d. present value of the cash flows by the cost of the capital investment.

3.

a. Annual rate of return method.

b. Cash payback method.

c. Net present value method.

d. None of the above.

4.

generate net annual cash flows of $315,000 each year for 3 years. The company has a

required rate of return of 9%. The present value of an annuity of 1 for 3 periods at 9% is

2.531. The net present value of this project is

a. $797,265.

b. $465,000.

c. $797,725.

d. $17,265.

5.

If capital investment is $800,000 and equal annual cash inflows are $200,000, the

internal rate of return factor is

a. 25.0.

b. 4.0.

c. 5.0.

d. .25.

12-17

ANSWERS TO QUIZ

True/False

1.

2.

3.

4.

5.

True

False

True

True

False

6.

7.

8.

9.

10.

True

True

False

True

False

Multiple Choice

1.

2.

3.

4.

5.

b.

c.

c.

d.

b.

12-18

ILLUSTRATION 12-1

CAPITAL BUDGET AUTHORIZATION PROCESS

plants, and authorized personnel.

2. Proposals are screened by a capital budget committee.

3. Officers determine which projects are worthy of

funding.

4. Board of directors approves capital budget.

12-19

ILLUSTRATION 12-2

CASH PAYBACK PERIOD

Cash Payback

Period*

Cost of Capital

Investment

Net Annual

Cash Flow

10-year life, expected annual net income of $35,000, and

annual net cash flow of $50,000.

Compute the cash payback period.

Cash Payback

Period

$200,000

$50,000

12-20

4 years

ILLUSTRATION 12-3

NET PRESENT VALUE METHOD DECISION CRITERIA

Present Value of

Net Cash Flows

Less

Capital

Investment

Equals

Net

Present Value

If Zero

or Positive

If

Negative

Accept

Proposal

Reject

Proposal

12-21

ILLUSTRATION 12-4

DISCOUNTED CASH FLOWS

that is expected to provide a net cash flow of $25,000 each year

for the five years of the equipment's life. The equipment will have

no salvage value at the end of five years.

Compute the net present value of this investment if the

company requires a 10% rate of return on its investments.

Present Value of an Annuity of I

(n)

1

2

3

4

5

8%

.93

1.78

2.58

3.31

3.99

10%

.91

1.74

2.49

3.17

3.79

Cash

Flow

$83,750

25,000

15%

.87

1.63

2.28

2.85

3.35

10%

Factor

1.00

3.79

Present

Value

$(83,750)

94,750

$11,000

Event

Period

Investment

0

Annual net cash inflow 1 5

Net present value

The project is acceptable because it has a positive net present

value and therefore earns more than the 10% required rate of

return.

if management has a required rate of 10% on investment projects.

1. Compute the internal rate of return factor.

$83,750 $25,000 = 3.35

2. Use the factor and the present value of an annuity of I table

to find the internal rate of return.

n = 5; IRR = 15%

12-22

ILLUSTRATION 12-5

PROFITABILITY INDEX

Profitability

Index

Present Value of

Net Cash Flows

Initial

Investment

has a present value of net cash flows of $100,000.

Compute the profitability index.

Profitability

Index

= $100,000

12-23

$80,000 =

1.25

ILLUSTRATION 12-6

INTERNAL RATE OF RETURN METHOD DECISION CRITERIA

Internal

Rate of Return

Compared to

Required

Rate of Return

(the Discount Rate)

If equal to

or greater than:

If less

than:

Accept

Proposal

Reject

Proposal

12-24

ILLUSTRATION 12-7

ANNUAL RATE OF RETURN

A company wishes to invest $160,000 and provides the following

projected cost data:

$250,000

Sales

Manufacturing costs

(150,000)

(exclusive of depreciation)

(16,000)

Depreciation expense ($160,000 10 years)

(56,000)

Selling and administrative expenses

(8,000)

Income tax expense

$ 20,000

Net income

Provide the formula and computation for the (a) average investment,

and (b) annual rate of return.

Compute average investment (assume no salvage value)

Average

Investment

Investment at End

of Useful Life

Original Investment +

2

$160,000 + 0

2

= $80,000

Expected Annual

Net Income

$20,000

Average

Investment

$80,000

=

=

Annual Rate

of Return

25%

return, then the project may be accepted.

12-25

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