This module focuses on evaluating financial decisions that influence company value and shareholder returns. Learners examine cost of capital, project evaluation parameters, and corporate actions such as dividends and share buybacks to understand how companies manage financial resources and return value to investors.

This module explores the financial foundations required for evaluating investment projects. Learners examine balance sheet elements, capital structure concepts, and investment evaluation methods such as payback and discounted payback periods to understand how organizations assess investment recovery and financial sustainability.

This module examines the Net Present Value (NPV) method as a critical tool for investment evaluation. Learners analyze how uneven cash flows, time value of money, and taxation influence capital budgeting decisions and determine the financial viability of long-term projects.

This module expands investment evaluation methods by examining the strengths and limitations of NPV and introducing the Accounting Rate of Return (ARR). Learners explore practical ARR calculations and understand how IRR concepts support financial decision-making in project appraisal.

This module focuses on advanced investment appraisal techniques including Internal Rate of Return (IRR) and Profitability Index. Learners apply IRR calculations and profitability index analysis to compare investment alternatives and support effective capital budgeting decisions.