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El balance
Grandes, Mª JesúsTechnical Note CN-221Accounting and ControlBreve introducción al sistema contable y en concreto al balance, dado que es el documento básico de la contabilidad financiera. Se define y analizan las distintas partidas que componen dicho estado contable: activo corriente o circulante, activo no corriente o inmovilizado, pasivo a corto plazo o corriente, pasivo a largo plazo y patrimonio neto.Starting at €8.20
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Análisis de desviaciones de beneficios
Grandes, Mª Jesús; Rosanas, Josep MariaTechnical Note CN-164Accounting and ControlLa nota desarrolla un mètodo de anàlisis de desviaciones de beneficios (previstos versus reales) como paso importante en el proceso de control. Se hace especial hincapié en la necesidad de seleccionar e interpretar la información que se utiliza en dicho análisis.Starting at €8.20
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Proceso presupuestario
Grandes, Mª Jesús; Rosanas, Josep MariaTechnical Note CN-163Accounting and ControlLa nota recoge los conceptos fundamentales relacionados con el proceso presupuestario. En ella se expone el concepto de presupuesto y los objetivos que se pueden perseguir con su elaboración, haciendo especial mención a los posibles conflictos que pueden surgir entre ellos. También se detallan varios tipos de presupuesto y las distintas etapas para su elaboración.Starting at €8.20
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Biosafety Level Logistics (BLL)
Duro, Miguel; Grandes, Mª Jesús; Palencia, LuisCase C-803-EAccounting and ControlBiosafety Level Logistics (BLL) was a Swiss company specialized in providing biosecurity logistic services to other companies. In 2020, BLL obtained a five-year contract to provide bio-secure transportation services to several Swiss research centers specialized in the development of vaccines. To offer this service, BLL had to buy ten refrigerated trucks that had been meticulously adapted to transport the vaccines, forcing the company to decide on...Starting at €8.20
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Controlia
Grandes, Mª Jesús; Palencia, LuisExercise CE-29-EAccounting and ControlThis is a basic introductory exercise to help participants understand the nature and meaning of concepts such as assets, liabilities, equity, revenue, expenses, and accrual-based accounting.Starting at €8.20
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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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Transaction Analysis: the Balance Sheet
Grandes, Mª Jesús; Palencia, LuisExercise CE-30-EAccounting and ControlThis exercise is divided into three parts in order to introduce and encourage reflection on basic concepts and items in a balance sheet: assets, liabilities, net equity, loss of value of assets, bookkeeping, and valuation, among others.Starting at €8.20
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Kramer Security Services (KSS): Operational and Financial Leasing
Palencia, Luis; Grandes, Mª JesúsExercise CE-28-EAccounting and ControlStarting at €8.20
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3P (Produits pour tout problème), S.A.
Grandes, Mª Jesús; Palencia, LuisCase C-793-EDecision AnalysisThe case examines a company's decision-making process behind whether to outsource its packaging. The company can continue manufacturing a bottle for one of its top-selling glues in-house, or it can close its packaging department and outsource the task. There is a supplier ready to provide the packaging, but it insists on a four-year contract with certain conditions that must be analyzed carefully.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