This assignment provides a comprehensive overview of capital budgeting techniques, including Net Present Value (NPV), Payback Period, Internal Rate of Return (IRR), and Average Accounting Rate of Return (ARR), which are essential for effective financial decision-making. It also delves into the theory of the Time Value of Money (TVM), emphasizing the importance of considering the present value of money compared to its future value due to factors like inflation and potential investment returns. The assignment includes practical examples and calculations to illustrate these concepts, highlighting their significance in making informed investment choices. Furthermore, it includes a memo discussing the importance of TVM in financial management and decision-making, stressing the need to account for the time value of money to avoid flawed investment decisions. Desklib provides access to solved assignments and resources for students studying these topics.