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The method explicitly adjusts for the time value of money. The accounting rate of return is generally approximately equal to a project's internal rate of return (IRR). Question 8. Question : Which one of the following statements concerning capital budgeting is not true? Student Answer: A basic objective underlying capital budgeting is to select assets that will earn a satisfactory return. Capital budgeting is the process of identifying, evaluating, selecting, and controlling long-term investment projects. Capital budgeting is based on precise estimates of future events. Capital budgeting involves estimating the revenues and costs of each proposed project, evaluating their merits, and choosing those worthy of investment. UNIT 4 QUIZ Question 9. Question : The after-tax cost of debt for purposes of estimating a company's weighted-average cost of capital: