This course examines how companies apply capital budgeting analyses to make informed decisions about purchasing capital assets. You'll explore widely used corporate techniques such as net present value, payback period, profitability index, and average accounting rate of return. While these tools are common in the private sector, they are just as relevant in not-for-profit and public organizations that require smart financial planning. You'll also gain insight into how financing decisions—debt versus equity—affect capital investment choices.

Designed for learners seeking a basic working knowledge of capital budgeting, the course includes sample calculations and practical applications to ensure clarity and usability. You’ll learn how well-executed capital budgeting can directly increase an entity’s value and contribute to long-term financial success. Whether you're new to finance or looking to reinforce your understanding, this course provides a solid foundation in capital investment analysis.