Capital Budgeting ARR & ROI, Bangla Tutorial 3 principals of finance , মৌলিক অর্থায়ন , মূলধন বাজেটিং, পার্ট - ৩. বিবিএ অনার্স , জাতীয় বিশ্ববিদ্যালয়, National university of Bangladesh. Managerial of finance.Introduction: Conceptual framework, Financial Decision making, Role of Finance in a firm. Goal of financial management of a firm, Finance as a discipline.2. Short Term Financing: Characteristics and sources, spontaneous sources, unsecured and secured short term loan, Assignment and factoring of accounts receivables and inventory financing.3. Intermediate Term Financing: Characteristics and sources, different methods, repayment method and effective interest calculation.Time value of Money: Basic concepts, computing present value and future value : Single amounts-Annuities-Mixed streamsLong Term Financing: Characteristics and uses, Common stock capital, Preferred Stock Capital and Bond, Valuation of Stock and Bond.Risk and Return: Risk and Return fundamentals, Measuring risk; Probability distribution, Expected value, Standard deviation and co-efficient of variation. Risk premium, Risk and required rate of return, CAPM. Leverage and Risk-Financial Risk, Business Risk.Capital Budgeting Cash Flows: The Capital Budgeting Decision Process-The relevant cash flows, finding initial investment, finding the operating cash inflows, finding the terminal cash flow, summarizing the relevant cash flows.Capital Budgeting Techniques: Overview of capital budgeting techniques-Pay Back Period, Net Present Value (NPV), Internal Rate of Return (IRR), Comparing NPV and IRRCapital Structure Decision: The firm’s capital structure-The EBIT-EPS approach to capital structure, Choosing the Optimal Capital Structure.