What is Capital Budgeting: Certification, Courses, Career, Salary, Admission & Fees
Rashmi KaranManager - Content
The most important the main purpose of companies is to get more profitability at the lowest cost and within the shortest time to recover investments quickly. Thus it is very much essential to carry out capital budgeting to maintain and survive the fluctuations that may lead to the failure of a project or a company’s operations. The cost of capital must offer a minimum return so that the investment can add value to the company.
What is Capital Budgeting?
“Capital budgeting is the process of planning and managing the company’s long-term investments”. Gómez S. (2015)
Capital budgeting is the process of making investment decisions regarding long-term assets, such as building new production facilities or investing in machinery and equipment. It is the process of deciding whether or not to invest in a particular project, as other investment possibilities may not be beneficial.
Capital budgeting enables the managers to identify, develop and evaluate investment opportunities that can be profitable for the company. This evaluation is made by checking whether the cash flows that the investment in an asset will generally exceed the flows required to carry out the said project.
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Capital budgeting is important because asset expansion usually involves huge expenses, and before a company can spend a large amount of money, it must have sufficient funds available. Therefore, a company contemplating a major capital expenditure programme should set up its financing several years in advance so that the required funds are available.
Capital budgeting aims to –
Balance the different financial sources, depending on the investments that the organisation intends to make
Determine the optimal financial structure, with an adequate proportion between own and external resources, trying to keep the cost of capital as low as possible
Facilitate the preparation of forecast accounting statements and operating budgets.
- Why Do Companies Need Capital Budgeting?
- Popular Private Capital Budgeting Colleges in India
- Capital Budgeting Methods
- How to Prepare a Capital Budget
- Why Should You Learn Capital Budgeting?
- Popular Capital Budgeting Specializations
- Most Popular Courses
- Top Capital Budgeting Courses
Why Do Companies Need Capital Budgeting?
You can check out the pointers below to know the main reasons why companies need a capital budget -
- For Evaluating LongTerm Investments
- To Give Resources Effectively
- For checking all the Risks
- To check the Time Value of Money
- Measuring the Performance
- Building Confidence of the Stakeholders
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Popular Private Capital Budgeting Colleges in India
Capital Budgeting Methods
Methods used to evaluate fixed assets under a formal capital budgeting system are as mentioned in the pointers below for the ease of the students–
- Net Present Value (NPV) Analysis
- Internal Rate of Return
- Constraint Analysis
- Payback Period
- Avoidance Analysis
How to Prepare a Capital Budget
Find Investment options, calculate Cash Flows, focus on Profitable Projects, roll out the Project, and monitor and conduct a Post Audit are the steps you should follow to prepare a Capital Budget.
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Important Exam Dates
| Dates | Past Exam Dates |
|---|---|
| 01 Dec ' 25 - 14 Jan ' 26 | IGNOU TEE Dec 2025 exam |
| 01 Mar ' 24 - 02 May ' 24 | Online Applications |
Some scenarios in which a company needs a capital budget imperatively are as follows:
Territorial expansion.
Conversion of the business to franchise.
Acquisition of companies from other countries as subsidiaries.
Investment in human capital based on advanced training.
Renewal of non-current assets, such as machinery or vehicle fleet.
Business line expansion.
Some limitations of capital budgeting are as follows:-
It has long-term implementations in business operations. Capital budgeting can't be used for short terms. A wrong decision in the early stages of the project can affect the company's long-term survival.
An inadequate investment makes it challenging for businesses to enhance their budget and capital.
Capital budgeting involves huge funds, so the decision must be taken carefully.
Decisions in capital budgeting could be more adaptable as locating the market for capital goods takes work.
Capital budgeting decisions have a long-term and significant effect on the business's profitability.
Higher degrees of risks involved because it requires predicting future cash flows for long-term investments.
Why Should You Learn Capital Budgeting?
Capital budgeting is a very important skill for business management, accounting and finance professionals. Capital budgeting helps the organizations in making sound investment decisions, managing risk, and maximizing profit. Learning capital budgeting can give different career opportunities and increase financial decision making skill. You can chek out some of the reasons why learning capital budgeting can be good for your career in the table given below -
- Make Strategic Investment Decisions
- Develop Risk Assessment Skill
- Master Discount Rate Calculations
- Gain Expertise in Lease vs. Buy Analysis
- Better Career options
- Financial Analyst
- Corporate Finance Manager
- Investment Analyst
- Management Consultant
Popular Capital Budgeting Specializations
Popular Specializations
- Capital Budgeting
5 Colleges
- Accounting and Control
1 College
Most Popular Courses
Top Capital Budgeting Courses
Listed below are some of the top online capital budgeting courses to help you gain the right skills.
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Course Name |
USPs |
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Capital Budgeting – The Investment and Financing decision by Udemy (Duration: 3 hours) |
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Capital Budgeting Techniques in Financial Appraisal by Udemy (Duration: 3.5 hours) |
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Project Valuation and the Capital Budgeting Process by Coursera (Duration: 17 hours) |
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Financial Management for Managers - Capital Budgeting by Alison (Duration: 6 - 10 hours) |
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Capital Budgeting Techniques by Great Learning (Duration: 1.5 hours) |
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Sep 4, 2026
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Anything you would want to ask experts?Answered 2 days ago
To take admission in S.S. Jain Subodh Commerce and Arts College BCom course, students should meet the eligibility criteria. Check below selection process:
- For BCom, minimum 45% of aggregate marks are required in last qualifying exam for students from RBSE / CBSE and any other equivalent Board. Minimu
G
Contributor-Level 10
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Yes, students can apply offline for BCom admission in S. S. Jain Subodh Commerce and Arts College. For offline process, students can download the offline application form or obtain the form from the college campus. The duly filled application form shall be submitted to the office either by hand or o
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Contributor-Level 10
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Follow the steps given below know to application process of S.S. Jain Subodh Commerce and Arts College for BCom course:
Apply throught the official website.
Choose learning mode, select BCom.
Fill the online application form.
Pay the application fee in preferred method (credit card/ debit card/ UPI).
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Contributor-Level 10
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Yes, BCom admissions for the 2026-27 academic session at S.S. Jain Subodh Commerce and Arts College are currently open for BCom. Students can apply online and offline for admission.
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Contributor-Level 10
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S.S. Jain Subodh Commerce and Arts College BCom admission are based on the scores of Class 12. To be eligible students must pass Class 12 with 45% aggregate. Candidates are required to participate in the merit-based admission process to be considered for the final admission offer.
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Contributor-Level 10
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Yes, students can get direct admission in BCom at S.S. Jain Subodh Commerce and Arts College. Entrance exams are not required for admission in the college. The selection criteria for BCom admission is based on the scores in last qualifying exams.
G
Contributor-Level 10
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No, entrance tests are not required for selection in BCom at S.S. Jain Subodh Commerce and Arts College. The selection for BCom course is based on the merit. Students must submit the scores of last qualifying exams for admission.
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Contributor-Level 10
Answered a week ago
The fee structure of the BCom course is very diverse due to its specialisation offerings. The BCom fee at Mithibai College ranges between INR 92,160 (BCom General) and INR 4,07,000 (BCom in Accounting and Finance).
Contributor-Level 6
Answered a week ago
Aspirants must score a minimum of 48% in BCom or at least 55% aggregate in EAFM/ ABST to apply for MCom programme at S.S. Jain Subodh Girls College. Admission in MCom programme is purely based on merit of the candidates.
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Guide-Level 15
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BMS focuses on logical decision-making, corporate strategy and fixing practical management problems.
BBA teaches you foundations of running a company - covering general administration and leadership skills.
BCom is all about numbers - focusing heavily on accounting, taxation, economics and finance.
Particulars | BMS | BCom | BBA |
|---|---|---|---|
Full Name | Bachelor of Management Studies | Bachelor of Commerce | Bachelor's of Business Administration |
Course Level | Undergraduate | Undergraduate | Undergraduate |
Course Eligibility | Class 12 with 50 per cent marks | 10+2 (Studied Commerce and Accountancy) | 3 years |
Entrance Exams | CUET, XET | IPU CET, CUET, Christ University Entrance Test, and DUET | NMIMS NPAT, SET, AIMA UGAT, CUET, IPM Aptitude Test, IPMAT, and IPU CET |
Popular Colleges | IIM Bodh Gaya, Shiv Nadar University, University of Mumbai | SRCC, Ramjas College, Christ University, Hindu College, Hansraj College, etc. | Manipal University, Chandigarh University, IIM Indore, IIM Ranchi, and Loyola College |
Course Fees | INR 3 Lakh - INR 8 Lakh | INR 3000 to INR 60000 | INR 50,000 to INR 6 Lakh and above |
Job Profiles | Sales Executive, Marketing Executive, Human Resource Executive, Finance Manager, etc. | Financial Analyst, Accountant, Tax Consultant, Accounts Manager, etc. | HR Executive, Marketing Executive, Marketing Manager, Sales Executive, Research and Development Manager, etc. |
Top Recruiters | Reliance, TCS, Honda, Accenture, Deloitte, and so on | ICICI, HDFC, SBI, PNB, RBI, LIC, KPMG, etc. | Tata Consultancy Services (TCS), Hindustan Unilever, International Business Machines (IBM) Corp, Ernst & Young (EY), etc. |
Not
M
Contributor-Level 10
Answered a week ago
To be eligible to apply for BCom at S.S. Jain Subodh Commerce and Arts College, students must have minimum 45% of aggregate marks are required in last qualifying exam for students from RBSE / CBSE and any other equivalent Board. Minimum 60% of aggregate marks is required for students, who are not th
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Contributor-Level 10
Answered a week ago
S.S. Jain Subodh Commerce and Arts College BCom total tuition fee is INR 48200 - INR 65200. Students must pay additional INR 1500 for Geography and INR 500 for Physical Education.
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Contributor-Level 10
Answered 2 weeks ago
It solely depends on college infrastructure indeed.
A
Beginner-Level 1
Answered 2 weeks ago
Yes, many top colleges here offer BCom with integrated CA, CS, or CMA support. Christ University is particularly known for this combination. It's a smart move if you're serious about clearing CA early while still doing your degree.
T
Contributor-Level 10
Answered 2 weeks ago
Of course you can, you can even get better colleges if you get better grades in your 12th.
A
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Sorry, but I cannot share you the fee at the Methodist Girls Degree College for B.Com. College has not disclosed the fee structure for any course officially.
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Answered 2 weeks ago
To become a Chartered Accountant (full form of CA) after class 12th, you need to first register yourself for the CA foundational course through Institute of Chartered Accountants of India (ICAI).
Then, you need to meet the eligibility criteria and clear the foundational and intermediate exam. You als
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Yes, ICAI runs multiple scholarship schemes for students pursuing CA course. The scholarships are granted on two basis: need based or merit based.
Here is the scholarships offered by ICAI to CA aspirants -
Scholarship Name | Amount Awarded |
Economically Weaker Intermediate Students | INR 1500 per month |
Economically Weaker Final Students | INR 1500 per month |
Merit-Cum-Need Based Scholarship | INR 2000 per month |
Merit Scholarship | INR 2500 per month |
For more details about the CA Scholarship Scheme, students can click here.
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If you have a UG degree then you don't need to sit for CA Foundation. Having a UG degree gives you an instant pass to sit for CA Intermediate level.
Stage | Eligibility | Duration |
|---|---|---|
Eligibility Check | Must be a graduate/postgraduate with: • Commerce stream – 55% marks • Other streams – 60% marks | Immediately after Graduation |
CA Intermediate Registration | Direct entry into Intermediate level (Foundation exempted) | Immediate |
Orientation + IT Training | Must complete 4 weeks of Integrated Course on Information Technology and Soft Skills (ICITSS) | 1 month |
Articleship (Internship) | Begin after completion of ICITSS | 2 years |
CA Intermediate Exam | Eligible after 8 months of study period post-registration | 8 months study period |
CA Final Preparation | Eligible to appear in Final 6 months before articleship completion | 6–8 months |
CA Final Exam | After completing 2 years of articleship | - |
Total Minimum Duration | From graduation to CA Final result (if cleared in first attempt) | 3.5 to 4 years |
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A score of 350 is competitive and viable for categories like SC, ST, or lower EWS/OBC brackets as merit lists progress through later rounds.
CUET raw score cutoffs for the main campus typically range higher than 420–490+ for the unreserved.
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In SV University Tirupati with does not request any entrance exam.
And the admission is strictly merit based eviluted directly on your qualifying 10 + 2 marks.
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Beginner-Level 2
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It was approximately the annual fees was in the Sharda first grade college 9,200 to 12,200 per annum and it was depending upon the undergraduate courses like BCom BCom computers general MBA.
BA -9,190
B com- 9,200 to 12,200
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You can check the college portal for the previous years' papers.
https://www.shiksha.com/college/psg-college-of-arts-and-science-psgcas-coimbatore-1855
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Yes, GIBS Business School offers hostel facilities for both male and female students to ensure a safe, comfortable and student-friendly atmosphere for all students from different states of India. The hostels are well-equipped with all kinds of facilities required for both academic and personal safet
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Vijetha Degree College fees is not available for BCom. Aspirants are advised to contact the admission team to get the complete fee structure for BCom.
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Aspirants after completing BCom degree from Vijetha Degree College are open to career in Chartered Accountancy, Finance, Business Analytics and Entrepreneurship. BCom is a three-year UG level course of Vijetha Degree College.
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Yes, almost all the best commerce colleges in Kolkata provide excellent support to the CA/CS/CMA candidates, along with regular BCom course. This is why many students dream of joining a bright stream in Kolkata for the certification with the course.
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B.Com general and B.Com honours 3.6 Lacs 7.2 Lacs for the full course B.Com 4.58 lacs total tuition fees 4.08 lacs other freezes 50000 first year payment 1.5 lakhs
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Yes, switching to an MBA after B.Com is a common and smooth path in India. However, studying at a reputed Mumbai commerce college can help build a stronger CAT or entrance exam profile, thanks to better mentorship and peer competition. Your undergrad college matters more for network and guidance tha
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Rajasthan college is good
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An example of capital budgeting in everyday life is a family deciding whether to buy a new car. The family would have to make an approximation of the cash inflows and outflows from buying the car, including the initial price, maintenance costs, fuel prices, and resale value.