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Carmen Braun (A)
Peñalva, FernandoCaso C-736-EContabilidad y controlThis is a basic case used to introduce students to financial accounting. It presents the set up and first year of operations of a commercial company. It defines the following basic concepts: assets, liabilities, own resources, income and expenses. It shows the preparation and utility of the following accountancy tools: balance shhet, profit and loss account and cashbook summary.Desde 8,20 €
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Grupo Telefónica 1998
Sutton, Tim; Peñalva, FernandoCaso C-710-EContabilidad y controlThere was much activity in the 'Shareholders' equity' section of Grupo Telefónica's balance sheet in 1998. To see the reasons for the changes -and assess their impact on the group in the future- key extracts from the 1998 consolidated accounts are attached.Desde 8,20 €
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GdL (Giocattolo di Legno), SpA
Grandes, Mª Jesús; Peñalva, FernandoCaso C-742-EContabilidad y 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...Desde 8,20 €
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Pinocchio SpA.
Gramajo, Eliana; Peñalva, FernandoCaso C-725-EContabilidad y controlThe case describes the situation of a medium-sized family-owned toy manufacturer based in Italy. Pinocchio, SpA has to cope with the difficulties arising from having highly seasonal sales and a policy of level production throughout the year. This policy is maintained because the company requires specialized personnel that could not be hired on a casual basis. During the period 1998-2000 the company has invested heavily in plant and equipment to m...Desde 8,20 €
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Carmen Braun (B)
Peñalva, FernandoCaso C-737-EContabilidad y controlThis is a basic case used to introduce students to financial accounting. It presents the set up and first year of operations of a commercial company. It defines the following basic concepts: assets, liabilities, own resources, income and expenses. It shows the preparation and utility of the following accountancy tools: balance shhet, profit and loss account and cashbook summary. The case also looks at the following issues: stock valuation (FIFO, ...Desde 5,74 €