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Syllabus E2. Capital budgeting
Syllabus E2
Capital budgeting 2 / 4
a) Discuss the importance of capital investment planning and control.
b) Outline the issues to consider and the steps involved in the preparation of a capital expenditure budget.
c) Define and distinguish between capital and revenue expenditure.
d) Compare and contrast investment in non current assets and investment in working capital.
e) Describe capital investment procedures (authorisation and monitoring).