Investment Accounting (3 cr)
Code: II6134-3001
General information
- Enrollment
- 01.04.2022 - 30.04.2022
- Registration for the implementation has ended.
- Timing
- 29.08.2022 - 16.12.2022
- Implementation has ended.
- Number of ECTS credits allocated
- 3 cr
- Local portion
- 3 cr
- Mode of delivery
- Contact learning
- 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
- Course
- II6134
Evaluation scale
H-5
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.