Answer the following statements true (T) or false (F)

1. The accounting rate of return method focuses on operating income instead of net cash inflow generated by an asset.
2. The accounting rate of return also is known as the average rate of return or annual rate of return.
3. The Accounting Rate of Return method evaluates the lifetime return of an investment, whereas Return on Investment evaluates the annual return of an investment.
4. If the expected accounting rate of return meets or exceeds the required rate of return, the decision rule is to not make the investment.
5. The accounting rate of return is calculated by dividing the average annual operating income by the average amount invested.


1. TRUE
2. TRUE
3. TRUE
4. FALSE
5. TRUE

Business

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