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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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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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Carmen Braun (B) - Teaching Note
Peñalva, FernandoTeaching Note CT-16-EAccounting and ControlThis Teaching Note outlines in detail the teaching objectives and session plan for the case. This is a basic case for introducing students to the concept of Financial Accounting. It describes the first year of operations of an industrial company. It reviews the basic concepts: assets, liabilities, own resources, income and spending. It illustrates the preparation and utility of accounting statements: the balance sheet, profit and loss account and...Starting at €0.00
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Pinocchio SpA. - Teaching Note
Peñalva, FernandoTeaching Note CT-15-EAccounting and ControlNote prepared as an aid to instructors in the classroom use of case C-725-E Pinocchio SpA.Starting at €0.00
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Unique - Yanbal (A)
Pancorvo, Jorge; Cuneo, SergioCase PAD-P-C-406 ING-EService and Operations ManagementA peruvian company facing regional supply chain challenges within the door to door cosmetics industryStarting at €8.20
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The E-Line Cityboard
Soler, Edi; Peñalva, FernandoCase C-784-EAccounting and Control, EntrepreneurshipSix months after incorporating the company, the two founders of the firm E-Line Cityboard Supply Ltd. (ELC) were preparing the first Board of Directors meeting. ELC was a London-based distributor and online retailer of the E-Line Cityboard, a portable and rechargeable battery-powered self-balancing wheeled board, commonly referred to in the market as a "hoverboard." Increased competition and legislation prohibiting the use of hoverboards in publi...Starting at €8.20
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GdL (Giocattolo di Legno), SpA - Teaching Note
Peñalva, FernandoTeaching Note CT-19-EAccounting and ControlStarting at €0.00
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GdL (Giocattolo di Legno), SpA
Grandes, Mª Jesús; Peñalva, FernandoCase C-742-EAccounting and ControlThis case presents the situation of a successful, medium-sized company in the toy industry. It illustrates the preparation of basic financial statements: the balance sheet, P&L statement, and cash flow statement. It helps students integrate the three main financial statements and shows them how they can employ them in making financial decisions. It shows a clear relationship between strategy and financial statements. And, finally, it demonstrates...Starting at €8.20
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Introduction to Financial Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-230-EAccounting 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