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The Balance Sheet
Peñalva, Fernando; Badia, MarcTechnical Note CN-231-EAccounting and ControlThis note explains how to prepare, read and interpret the Balance Sheet, the first and most important financial statement. The Balance Sheet or Statement of Financial Position of a firm contains a list of its resources and of its sources of capital as of a particular day. All the business transactions recorded in the accounting system affect the Balance Sheet. The note illustrates the content and structure of the Balance Sheet.Starting at €8.20
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Liabilities: General Issues
Peñalva, Fernando; Badia, MarcTechnical Note CN-237-EAccounting and ControlThis note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to comp...Starting at €8.20
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El balance de situación
Peñalva, Fernando; Badia, MarcTechnical Note CN-231Accounting and ControlEn este documento se explica cómo preparar, leer e interpretar el balance general, el primer y más importante estado financiero. El balance general o balance de situación de una empresa contiene una lista de los recursos y fuentes de capital de los que ésta dispone en una fecha determinada. Todas las transacciones comerciales que se registran en el sistema contable afectan al balance general. Este documento explica el contenido y la estructura de...Starting at €8.20
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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Reto S.A. (Spanish Version)
Bruns, William J., Jr.Case HBS-103S06Accounting and ControlUna empresa debe decidir si quiere adquirir nuevos equipos para ofrecer una nueva línea de productos. La pregunta es si el equipo se reunirá retorno de los objetivos de inversión teniendo en cuenta la depreciación y la imposición de los beneficios. El equipo se adquiere, pero un año más tarde mejor equipamiento disponible. Un reescrito versión de un caso anterior.Starting at €8.20
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Three Examples (Spanish version)
Bruns, William J., Jr.; Hertenstein, Julie H.Case HBS-105S10Accounting and ControlThis case introduces the statement of cash flow through three examples of multi-year statements of cash flows from three unidentified companies.Starting at €8.20
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Lille Tissages, S.A.
Bruns, William J., Jr.Case HBS-109S09Accounting and ControlEl director de marketing y las finanzas director debe fijar el precio de un tejido caro aún competitivo. Los recientes aumentos de precios no han ido acompañados por los competidores, y la cuota de mercado se ha perdido. El caso ofrece una oportunidad para el análisis de la contribución práctica teniendo en cuenta los costos fijos y variables como se indica en un informe de costos típica.Starting at €8.20
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Salem Telephone Co.
Bruns, William J., Jr.; Hertenstein, Julie H.Case HBS-104086-EAccounting and ControlA computer subsidiary appears to be unprofitable. Managers must determine whether it is actually unprofitable and consider whether changes in prices or promotion might improve profitability. Allows clear separation of variable costs from fixed costs. A reStarting at €8.20
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Introduction to Financial Accounting (Portuguese Version, Brazil)
Peñalva, Fernando; Badia, MarcTechnical Note CN-230-PBAccounting and ControlThis note introduces the basics of financial accounting. By the end, you will be able to understand and interpret simple financial statements.Starting at €8.20
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Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity (Spanish Version)
Bruns, William J., Jr.Case HBS-105S01Accounting and ControlProvides an introduction to the diversity of generally accepted accounting principles. An example shows how financial reports in one firm could differ depending on accounting methods and principles selected. Presents arguments that this may be a problem, an imperative for change, or a strategic opportunity for managers.Starting at €8.20