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Maria Soldevila (A)
Number of pages: 3
Geographic Setting: Andorra
Publication Date: May 9, 2013
Source: IESE (España)
Type of Document: Case
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.
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.