Opportunity Cost of Capital and Capital Budgeting -- Opportunity Cost of Capital -- Interest Rate Fundamentals -- Capital Budgeting: The Basics -- Capital Budgeting: Some Complexities -- Alternative Investment Criteria -- Summary -- Organizational Architecture -- Basic Building Blocks -- Organizational Architecture -- Accounting's Role in the Organization's Architecture -- Example of Accounting's Role: Executive Compensation Contracts -- Summary -- Responsibility Accounting and Transfer Pricing -- Responsibility Accounting -- Transfer Pricing -- Summary -- Generic Budgeting Systems