8. Which one of the following statements is correct regarding capital Investment appraisal methods? a) The Payback period takes into account all the cash flows accruing to the project b) The Net Present value method does not take the time value of money into account c) The Accounting Rate of Return takes the time value of cash flows into consideration and is the one most often used in practice by business organizations d) The Internal Rate of Return is the discount rate at which the net present value is zero