Jul 01, 2025  
**DRAFT**2025-2026 Undergraduate/Graduate Catalog **DRAFT** 
    
**DRAFT**2025-2026 Undergraduate/Graduate Catalog **DRAFT**

ACFI 575 - Capital Budgeting

(3 credits)
Prerequisite: ACFI 200 with a minimum grade of “B-” and ACFI 385 with a minimum grade of “B-“; or waiver
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 a cost of capital. Offered spring semester.