Investment Accounting (3 cr)
Code: II6134-3001
General information
Enrollment
01.04.2022 - 30.04.2022
Timing
29.08.2022 - 16.12.2022
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Bachelor of Engineering, Industrial Management
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- English
Seats
15 - 25
Degree programmes
- Degree Programme in Industrial Management
Teachers
- Pertti Laitinen
Teacher in charge
Pertti Laitinen
Groups
-
IINS20Bachelor of Engineering, Industrial Management, Full-time Studies, Fall, 2020
Location and time
Autumn - Wärtsilä - campus
Teaching methods
On this course you will learn about capital investments and investment analysis. Differentiating between project and period issues. Understanding the time value of money concept and opportunity costs. Applying the net present-value (NPV) and the internal -rate - of return (IRR) method. Understanding the value of sensitivity analysis in capital budgeting. Identifying relevant cash flows used in discounting. Applying the payback method and the accounting rate-of - return (ARR) method. Assessing capital budgeting project management issues. Identifying the impact of tax and inflation on investment cash flows. Distinguishing between the real rate of return and the nominal rate of return and recognise risrk in investment decisions. Understanding the asuumptions made by the NPV and the IRR methods.
Evaluation scale
H-5