This website uses technical, customisation and analytical cookies, both first-party and third-party, to anonymously facilitate browsing and analyse statistics on use of the website. Learn more
Search results
-
Budget Process (Portuguese Version, Brazil)
Grandes Carci, Mª Jesús; Rosanas Martí, Josep MariaTechnical Note CN-163-PBAccounting and ControlThe note includes the fundamental concepts related to the budget process. It explains the concept of budget and the objectives that can be pursued with its preparation, making special mention of possible conflicts that may arise between them. Various types of budgets and the different stages for their preparation are also detailed.Starting at €8.20
-
Costs: Concepts and Definitions (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosTechnical Note CN-188-PBAccounting and ControlFrom the concept of cost, the differences between historical and future costs, direct and common (or indirect) costs, and fixed and variable costs are established. The concepts of unit cost, total cost and complete cost are also clarified.Starting at €8.20
-
The Spanish Electricity Sector in 2004
Forman C.; Palencia, LuisTechnical Note CN-213-EAccounting and ControlThe note is an introduction to the functioning of the Spanish electricity sector in 2004. Its covers the sector activities, its main payers, the regulatory environment, the sector costs and the prospects for the future. This note is designed to be used in the study of cases in companies working in the electricity sector (GAMESA).Starting at €8.20
-
The Balance Sheet (Portuguese Version, Brazil)
Grandes Carci, Mª JesúsTechnical Note CN-221-PBAccounting and ControlBrief introduction to the accounting system and specifically to the balance sheet, since it is the basic document of financial accounting. The different items that make up said accounting statement are defined and analyzed: current or current assets, non-current or fixed assets, short-term or current liabilities, long-term liabilities and net worth.Starting at €8.20
-
Relationship Between Costs, Benefits, and Volume of Activity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-91-PBAccounting and ControlStarting at €8.20
-
Cost Allocation to Product Units (II): Job-Order Costing
Rosanas, Josep MariaTechnical Note CN-157-EAccounting and ControlThis is an introductory note to job-order costing. Measurement of direct costs, and allocation of indirect cost through overhead rates are explained. Accounting entries for job-order situations are then presented.Starting at €8.20
-
Cost Allocation to Product Units (I): Process Costing
Rosanas, Josep MariaTechnical Note CN-156-EAccounting and ControlThis note first introduces the two basic systems for allocating costs to product units: process costing and job-order costing. Then, process costing is described in detail, including the calculation of equivalent units, allocation of costs to product units under FIFO and weighted-average methods, and journal entries of the operations.Starting at €8.20
-
Costs and Decisions (I): Accounting Information and Operating Decisions (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-97-PBAccounting and ControlStarting at €8.20
-
Preparation and Audit of the Annual Financial Statements
Cobo, Esteban; Duro, Miguel; Soler, EdiTechnical Note CN-242-EAccounting and ControlTechnical note on the preparation and auditing of annual accounts, with a detailed explanation of how to account for events occurring after the accounting close. The structure of the new audit report is detailed, placing more emphasis on the new section on key audit issues; the manager's legal (civil and criminal) responsibility for any errors in the annual accounts is also discussed.Starting at €8.20
-
Concepts on Income and Expenses for Management Control (Portuguese Version, Brazil)
Vázquez-Dodero de Bonifaz, Juan CarlosTechnical Note CN-104-PBAccounting and ControlStarting at €8.20