Skip to content

CIMA BA2

CIMA BA2 Internal Rate of Return

CIMA Free Mock Exam
View all CIMA BA2 lectures | Download BA2 notes
YouTube video

7 Comments

  1. Kok Hue
    The actual IRR formula:
    IRR=r1+(NPV1 / (NPV1 - NPV2) ) x (r2 - r1)

    r1 = the discount rate that less profitable
    r2 = the discoutn rate that more profitable
    NPV1 = more profitable figure
    NPV2 = less profitable figure

    The correct IRR for section internal return rate example 2 should be 12.15%
  2. John MoffatTutor
    The lecture is correct - do watch it again (and do not simply learn formulae - the exam is concerned with testing your understanding)
  3. Kok Hue
    Hello Mr. Moffat,

    First of all, thank you very much for your teaching — it has been extremely helpful.
    When watching the video, I wasn’t able to understand why the calculation uses the fraction 6660/8820,
    so I tried using an AI tool to look for the equation and help explain the logic behind it.

    I’m very sorry if my previous message came across as impolite — that was not my intention.
    However, I’m still unable to fully understand the reason for using the fraction 6660/8820 just from the text alone.

    Even so, I have gained a lot of practical concepts and insights from the video materials,
    and I truly appreciate the work you and your team have put into this.
  4. Emily Pearson
    @opentuition

    NPV value at 15% is -2160 not -8820? is this an error or am I mis understanding?
  5. Patrick
    The -8820 is the change between the NPV @10% (6660) and the NPV @15% (-2160).
  6. Charuka kumarasiri.
    The lecture is very easy to understand. Thank you OpenTuition. I would like, if there are some more examples similar to OTQs with the different angles of the theory.
  7. John MoffatTutor
    I don't know what you mean by 'different angles of the theory' in relation to the IRR :-)

Leave a comment