3rd Semester

The course provides a basic understanding of managerial accounting concepts for decision-making. This involves classic cost accounting concept (margins, break-even, target-profit, portfolio choices) and current trends. Within managerial finance capital budgeting methods build upon the presentation of basic parameters like interest rates, cash flows, and return criteria. The discussion of dynamic and non-dynamic methods e.g., cost comparison method, compounding and discounting, internal rate of return, etc. provide students with a basis for evaluating their own investment projects.