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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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The Statement of Cash Flows: Direct and Indirect Method
Peñalva, Fernando; Badia, MarcTechnical Note CN-233-EAccounting and ControlThis note explains how to prepare, read and interpret the Cash Flow Statement, both using the direct and the indirect methods. The Cash Flow Statement is a financial statement that summarizes how the firm has generated and consumed cash over a period of time. The note illustrates the content and structure of the Cash Flow Statement and how it relates to the Balance Sheet and the Income Statement.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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Shareholders' Equity
Peñalva, Fernando; Badia, MarcTechnical Note CN-239-EAccounting and ControlShareholders' equity is the wealth of the owners in the firm. It consists of two elements: a) the capital contributed by them and b) the earnings generated by the operations and retained in the firm. This note explains how to account for the principal transactions that can affect shareholders' equity: Capital contributions, Common equity, Preferred stocks, Earnings and comprehensive income, Corporate distributions, Cash dividends, Dividends on a...Starting at €8.20
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Long-Term Debt and Bonds
Peñalva, Fernando; Badia, MarcTechnical Note CN-238-EAccounting and ControlFirms can raise capital from shareholders (equity capital) or from lenders (debt capital). One of the fundamental differences between both sources of capital is that debt capital must be repaid in the future whereas equity capital will remain in the firm forever. In addition, debt accrues interest. The firm is legally bound to repay its debt and the interest cost to the debtholders on specific dates but it does not have to return the equity capit...Starting at €8.20