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Laboratorios Dermolán
Palencia, Luis; Grandes, Mª JesúsExercise CE-25-EAccounting and ControlIn 2011, Laboratorios Dermolán was a company that researched, developed and manufactured medicines to treat skin pathologies. It had been founded in Barcelona in 1970. Until 2008, it had also been involved in selling the products, with as many as 32 sales agents. Reduced margins due to increasing pressure on public health care spending and the limited competitiveness of some of its products led the company to begin recording losses in 2005.Starting at €8.20
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The Coffee Cup (A)
Palencia, Luis; Grandes, Mª JesúsCase C-756-EAccounting and ControlThe case presents an incomplete balance sheet, profit and loss statement and cash flow statement. The objective is to provide an understanding of the mechanics of accounting and to strengthen basic accounting concepts through the preparation of financial statements.Starting at €8.20
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Maria Soldevila (A)
Grandes, Mª JesúsCase C-774-EAccounting and ControlA basic case to introduce students to the financial accounting involved in creating a commercial business and its first year of operations. It defines fundamental concepts such as assets, liabilities, net equity, income and expenses and demonstrates the preparation and usefulness of financial statements: balance sheets, profit and loss statements, cash flow statements. The case is based on the María Armengol case C-753 from the same authors.Starting at €8.20
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Cusomoto, S.A. 2018 (A)
Grandes, Mª Jesús; Palencia, LuisCase C-789-EAccounting and ControlThis is a basic case for introducing students to financial accounting. It presents a company that, despite profits, has cash flow problems. The case provides a review of fundamental concepts such as assets and liabilities, net equity, revenue and expenses, and collections and payments. It also more specifically covers the preparation and usefulness of the cash flow statement. This publication is based on the case Cusomoto 2008, S.A. from the same...Starting at €8.20
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Maria Soldevila (B)
Grandes, Mª JesúsCase C-775-EAccounting and ControlA basic case to introduce financial accounting, it describes the first year in the operations of an industrial company. It reviews the fundamental concepts: assets, liabilities, net equity, income and expenses. It demonstrates the preparation and usefulness of financial statements: balance sheets, profit and loss statements, cash flow statements. The case also presents the following additional subjects: stock valuation (FIFO, averages, etc.), cl...Starting at €5.74
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Electrodías
Palencia, Luis; Grandes, Mª JesúsCase C-771-EAccounting and ControlThis case discusses how to perform the accounting for Electrodías, a retail chain specialized in home appliances. Special emphasis is placed on determining and recording the economic outturn and the tax base, as well as taxes on profits (TP), current taxes (CT) and deferred tax assets and liabilities.Starting at €8.20
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Maria Soldevila (C)
Grandes, Mª JesúsCase C-776-EAccounting and ControlA basic case to introduce students to financial accounting: it presents the creation and the first year of operations of a commercial company. It defines the fundamental concepts: assets, liabilities, net equity, and income and expenses. It demonstrates the preparation and usefulness of financial statements: balance sheets, profit, and loss statements, and cash flow statements. This case is based on the María Armengol C-755 case from the same aut...Starting at €5.74
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The Coffee Cup (B)
Grandes, Mª Jesús; Palencia, LuisCase C-757-EAccounting and ControlThe objective of this case is to examine accounting policies. Throughout the case, decisions must be made (regarding asset impairment, depreciation, capital grants, research and development and financial investments) whose alternatives have an effect on financial statements.Starting at €5.74
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Cusomoto, S.A. 2018 (B)
Grandes, Mª Jesús; Palencia, LuisCase C-790-EAccounting and ControlThis is a basic case for introducing students to financial accounting. It presents a company that, despite profits, has cash flow problems. The case provides a review of fundamental concepts such as assets and liabilities, net equity, revenue and expenses, and collections and payments. It also more specifically covers the preparation and usefulness of the cash flow statement. This publication is based on the case Cusomoto 2008, S.A. from the same...Starting at €5.74
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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