Jun 21, 2018  
**DRAFT** Undergraduate/Graduate Catalog 2018-2019 **DRAFT** 
    
**DRAFT** Undergraduate/Graduate Catalog 2018-2019 **DRAFT**

ACFI 485 - Capital Budgeting

(3 credits)
Prerequisite: ACFI 200 with a minimum grade of “C-” or ACFI 241 with a minimum grade of “C-“; and ACFI 385 with a minimum grade of “C-“
This course explores the decision processes involved in the securing of long-term physical corporate assets, or in committed long-term intangible assets, including spreadsheet analysis of cash flows, tax implications, decision-making criteria, risk analysis and the computation of cost of capital. Offered spring semester. May be taken for graduate level credit.