Basic capital budgeting methods that will help you perform analyses and make decisions about acquiring capital assets.
This course offers a clear and practical introduction to capital budgeting techniques used in business decision-making. Designed for non-finance professionals, it explains how organizations evaluate long-term investments—such as equipment purchases, business acquisitions, or facility expansions—using key financial tools. You'll learn how capital budgeting differs from operating budgets and why making informed investment decisions is essential to organizational success.
Through real-world examples and easy-to-follow calculations, the course breaks down core concepts like net present value, payback period, and risk analysis. Whether you work in the corporate, non-profit, or public sector, this course equips you with the knowledge to support smarter capital investment choices.
Lead Instructor, FCPA, FCA
Arun Mathur, FCPA, FCA, LPA has over 35 years of teaching and corporate training experience. He is a retired Partner at Gerald Duthie & Co. LLP, where he provided professional services to a diverse group of clients. Arun is also Owner and Lead Instructor at UltimQuest Knowledge Inc., offering corporate training on improving governance, ethics, internal control, performance measurement and related topics. He provides live and online training through CPA bodies across Canada and Bermuda. Arun served for several years on the Board for HealthForce Ontario Marketing and Recruitment Agency, and was also Chair of the Finance and Audit Committee there and for the Trillium Gift of Life Network. He has served on the CMA Ontario's Review Committee prior to the merger as well.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
