CMA Inter FM | Capital Budgeting | One Shot Revision | For Dec 26 Exams | SJC

✅ Download FM Class Notes PDF from here - ✅ Download FM DJB Book Soft Copy from here - ✅ Enroll for CMA Inter FM Crash Course from here : ✅ Join CMA Inter SSBC Whats Group from here - ✅ Join LMRB & Super 50 from here - ✅ Check CMA Inter & Final Revision Schedule from here - ✅ Get your CMA Inter DJB Hard Copy from here : ━━━━━━━━━━━━━━━━━━━━━━ Timestamps: 00:00 – Introduction & Exam Strategy 01:10 – Basics & Core Concept of Capital Budgeting 10:38 – Overview of Evaluation Methods / Capital Budgeting Techniques 12:16 – Profit-Based Approach: Accounting / Average Rate of Return (ARR) 13:07 – Why Interest is Excluded & Calculation of NOPAT 20:18 – Total Investment vs. Average Investment Basis 25:35 – Cash Flow-Based Approach & Time Value of Money (TVM) Concept 31:11 – Cash Flow After Tax (CFAT) & Depreciation Tax Shield 37:56 – Key Terminology & Cash Flow Classification (Initial, Interim, Terminal) 43:04 – Payback Period & Payback Reciprocal 48:35 – Calculating Payback Period with Uneven Cash Flows (Interpolation) 55:22 – Discounted Payback Period & Present Value Calculation 01:05:44 – Net Present Value (NPV) Method 01:15:40 – Practice Problem: Comprehensive NPV & PI Example (June 2025 Paper) 01:26:00 – Profitability Index (PI) / Benefit-Cost Ratio 01:30:28 – Project Selection Decision Rules (NPV vs. PI Conflict) 01:36:02 – Internal Rate of Return (IRR) Method 01:43:17 – Solving IRR Using Hit & Trial Method and Interpolation 01:55:48 – Practice Problem: Solving for Cost, Cost of Capital & NPV (Dec Paper) 02:02:26 – Present Value Annuity Factor (PVAF) Application 02:14:06 – Limitation of NPV with Unequal Lives & Annualized NPV 02:23:18 – Capital Rationing (Divisible & Indivisible Projects) 02:29:42 – Summary & Final Exam Preparation Tips ━━━━━━━━━━━━━━━━━━━━━━ Master Capital Budgeting for CMA Inter Dec'26 with CA Anirudh Singhania Sir! Revise CFAT, Payback Period, NPV, PI, IRR, Capital Rationing, and more through concept clarity and exam-oriented problem-solving. ace your FM exam with confidence! ━━━━━━━━━━━━━━━━━━━━━━ 🚀 CMA Crash Course – Kam Samay, Badi Taiyari Boost your exam preparation with concept classes, paper-solving sessions, Super 50 Questions & 5 Tests per Subject. 🎓 CMA Inter: 🎓 CMA Final: ━━━━━━━━━━━━━━━━━━ 📚 SJC CMA Master Class – Self Study Dose Get expert guidance and structured self-study support exclusively on the SJC Digital App. 📲 Download App: ━━━━━━━━━━━━━━━━━━ 🌟 Super Success Batch – Complete CMA Preparation Conceptual Classes | Weekly Tracking | Crash Course | Mock Tests | Unlimited Views | Exam Attempt Validity. 📲 Enroll via SJC Digital App: ━━━━━━━━━━━━━━━━━━ 📝 CMA Dec 26 Mock Test Sangram (MTS) CMA Inter: CMA Final: ━━━━━━━━━━━━━━━━━━ 🎁 Free Resources for CMA Students Get Free Notes, Exam Updates, Guidance & Preparation Strategies. 🔗 Join WhatsApp Group: ━━━━━━━━━━━━━━━━━━ 📞 Free Personalized Guidance Get expert guidance with a callback within 24 hours. 📝 Enquiry Form: 📲 WhatsApp: 🌐 Website: ━━━━━━━━━━━━━━━━━━ Follow SJC for More Updates ▶️ YouTube: 📘 Facebook: 📸 Instagram: 📢 Telegram: 📲 WhatsApp Channel: ========================================================================== #sjc #casatishjalan #cma #cmaclassesinkolkata #bestclassesinkolkata #bestclassesforscmpeinindia #bestrevisionclassesforcmainter #bestrevisionclassesforcmafinal #satishjalanclasses #bestcmafaculty #bestcmamentor #bestpendriveclasses #bestrevisionclasses #bestmarathon #cmaguru #fm #fmrevision #cmainterfmrevision #cmainterfm #fmrevisiondec26 #cmainterfmrevisiondec26