# INFORMATION TECHNOLOGY

SUBDOMAIN 319.1 – ACCOUNTING & FINANCE

SUBDOMAIN 319.2 – INFORMATION TECHNOLOGY

Competency 319.1.3 Capital Budgeting Analysis – The graduate correctly applies time value of money techniques and techniques that ignore present value for capital investment decisions.

Competency 319.2.1 Technology Tools – The graduate uses information technology tools for specified business purposes.

Competency 319.2.5 Information Management – The graduate selects appropriate technology applications to manage information and make decisions in given situations.

Objectives:

319.1.3-01: Calculate net present value based on a given set of facts.

319.1.3-02: Apply the results of a net present value calculation to a given decision situation.

319.1.3-03: Calculate internal rate of return based on a given set of facts.

319.1.3-04: Apply the results of an internal rate of return calculation to a given decision situation.

319.1.3-05: Calculate the period of time required to recoup the money expended for new equipment in a given situation.

319.1.3-06: Calculate the accounting rate of return based on a given set of facts.

319.1.3-07: Explain the relationship of the accounting rate of return to the internal rate of return for the same capital investment alternative.

319.1.3-08: Calculate net cash flow in a given situation.

319.1.3-09: Explain the impact of depreciation on net cash flow.

319.1.3-10: Explain the role of the weighted average cost of capital in capital budgeting analysis.

319.2.1-04: Produce a computer-based presentation on a business topic.

319.2.5-05: Demonstrate the appropriate use of specified software application in a given situation.