Maria Soldevila (A)

Description

A 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.

Learning Objective

Defining the fundamental concepts: assets, liabilities, net equity, income and expenses, and demonstrating the preparation and usefulness of financial statements: balance sheets, profit and loss statements, and cash flow statements.

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