This is a YouTube-based video in which various methods of evaluating capital investment decisions are explored for the purpose of making data-based decisions. The video explains the four commonly used methods in accounting and finance and shows how to use Present Value and Future Value Tables. The Time value of money is clearly addressed and explained within the context of business. While it does not incorporate interactive elements, this self-contained resource is perfect as a refresher or clarifying lesson.
Type of Material:
Tutorial
Recommended Uses:
Homework
Group study
Lecture
Technical Requirements:
No technical requirements listed.
Used Chrome to review and Edge
Identify Major Learning Goals:
Demonstrate the use of various methods used in capital investment decisions.
Use the Present and Future Value tables to estimate the Net Present Value, Payback Period, Accounting Rate of Return, and Internal Rate of Return.
Explain the principle of the Time Value of Money.
Evaluate decisions using mathematical formulas and tables to generate data.
Use capital investment terminology correctly
Target Student Population:
College introductory management accounting or finance course
Prerequisite Knowledge or Skills:
Introductory knowledge of differential analysis in the context of management accounting or finance
Content Quality
Rating:
Strengths:
Concisely demonstrates 4 capital investment analysis methods
Is a self-contained lesson; great as a refresher or clarifying lesson
Provides a good balance of information without being overwhelming
The method of using Present and Future Value tables is well explained.
The note that the rate of return is assigned is a good detail to have included, as are the computations using the table values.
Concerns:
No graphics included to improve learning or retention
No citations/references included
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
The learning objectives are explained during the first two minutes of the video.
Easy to integrate into curriculum assignments
An efficient way to learn the concept.
Touches on the relationships between concepts
Concerns:
There is no way for students or instructors to measure whether students achieved the learning objectives
Did not connect the mathematical analysis with overall capital investment strategies; it is easy for students to forget why the analysis is being performed when the two principles (analysis and strategy) are taught separately.
Prerequisite knowledge is not identified
Ease of Use for Both Students and Faculty
Rating:
Strengths:
Extremely easy to use
Auto-generated closed captioning
Easy to access
The instructions are very clear
Very usable.
Concerns:
The audio picked up the paper rustling in the background
There were significant pauses that made me think the audio has stopped
Some of the slides have a lot of information that could have been presented in a more concise format (e.g., bullets, boxes, or tables)
The visual appeal is moderate because this is a video-based on PowerPoint presentation.
In some cases, the data is hard to see.
Creative Commons:
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