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
Maria Soldevila (A)
-
Reference: C-774-E
-
Year: 2008-2009
-
Number of pages: 3
-
Geographic Setting: Andorra
-
Publication Date: May 9, 2013
-
Source: IESE (España)
-
Type of Document: Case
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.