Financial Accounting

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  1. Valuation & Accounting: You can't have one … CF1-126-B-I

    Theresa has been hired for her first job as a junior equity research analyst in an investment bank. The first assignment that her boss gives her is to help with the coverage of the oil sector. She uses a Top-down approach in the sector analysis looking at macro, sector and then company specific issues. Theresa has to decide which will be the best company to include in the model portfolio from a selection of European and American companies. To make this decision, Theresa needs to compare the financial ratios of the different companies, paying special attention to inventory ratios, which are key to the sector. Furthermore, the oil sector recently experienced an unexpected and sharp fall in the Brent price that is impacting the financial reports of the companies and their stock prices. During a coffee break, she saw a senior analyst named Bruno. They talked about her report and he warned her to check that the ratios are comparable. The case ends with Theresa recalculating her numbers and being surprised by the results.

    This case is intended for master level degrees. The case "The Oil Sector: The importance of inventory ratios" is similar, but intended for undergraduates, if that's your target.

    Academic Area:
    Financial Accounting | Cost Accounting & Management Control
  2. The Oil Sector: The importance of inventory ratios CF1-126-A-I

    Theresa has been hired for her first job as a junior equity research analyst in an investment bank. The first assignment that her boss gives her is to help with the coverage of the oil sector. She uses a Top-down approach in the sector analysis looking at macro, sector and then company specific issues. Theresa has to decide which will be the best company to include in the model portfolio from a selection of European and American companies. To make this decision, Theresa needs to compare the financial ratios of the different companies, paying special attention to inventory ratios, which are key to the sector. Furthermore, the oil sector recently experienced an unexpected and sharp fall in the Brent price that is impacting the financial reports of the companies and their stock prices. During a coffee break, she saw a senior analyst named Bruno. They talked about her report and he warned her to check that the ratios are comparable. The case ends with Theresa recalculating her numbers and being surprised by the results.

    This case is intended for undergraduates. The case "Valuation & Accounting: You can't have one without the other" is similar, but intended for master degrees, if that is your target.

    Academic Area:
    Financial Accounting | Cost Accounting & Management Control
  3. Financial Accounting Principles … CF2-117-I-M

    The objective of this series of short videos is to provide an introduction to financial accounting. It is aimed specifically at those students who have little or no previous knowledge of the subject. These videos can be used as a helpful complement in financial accounting courses or also as revision materials for students to make sure they clearly understand the accounting fundamentals.

    Academic Area:
    Financial Accounting
  4. Introduction to Financial Analysis using Ratios CF2-109-I-M

    Interactive technical note comprising a quiz and an exercise focusing on analyzing the ratios once they have been calculated.

    Using the hotel industry in general and the company NH in particular, students learn how to handle the basic ratios and perform a financial analysis. The exercises are self-corrected: the quiz is a web form and the final questionnaire is an Excel page which the students have to complete and then make a comparison with the competitor Sol Meliá.

    Furthermore, the case includes a glossary with definitions and formulas, a pyramid that classifies the ratios used, and a series of specific ratios used on this particular industry.

    Academic Area:
    Financial Accounting
  5. Introduction to financial accounting CF2-107-I

    This technical note gives a thorough introduction to financial accounting vocabulary, elements and processes. It includes explanations and examples of key concepts such as the basic financial statements (Balance Sheet, Income Statement, Statement of Cash Flows and Statement of Retained Earnings), T-accounts and journal entries, and inventory methods. It is designed such that students can follow along easily without a professor’s guidance and would serve well as a reference or pre-class reading in a basic accounting course. 

    Academic Area:
    Financial Accounting
  6. Norbama Corp. CF1-121-I

    In this case, Norbama Corp. would like to expand its production facilities. Before doing so, Norbama Corp.’s CEO analyzes Sigmar Corp., its competitor that recently developed an investment program. The CEO wanted to understand how the competitor had invested, how it financed the investments and the impact of this plan on its balance sheet. The comparative balance sheets for 2009 and 2010, as well as the summary of the 2010 income statement, the income distribution for 2010 and additional information from the annual report are provided. With this information, the CEO of Norbama Corp. prepares the statement of cash flows for 2010 in order to better understand Sigmar Corp.’s financial situation after its expansion effort and to evaluate the competitor’s plan.

    Academic Area:
    Financial Accounting
  7. The Balance Sheet CF2-112-I-M

    The Balance Sheet is an interactive tutorial which describes the different parts of this important financial statement.

    An infographic shows the different parts of the balance sheet in a step-by-step manner whilst two exercises with various questions and short explicatory animations complete the introduction.

    Academic Area:
    Financial Accounting
  8. Accounting as a source of Information for financiers DF2-162-I

    The general accounts are a useful tool for the company and are intended as a source of information. This information has to follow a set of rules and principles and must be recorded using the principle of double-entry bookkeeping. The finance department’s guiding principle is to "maximize the long-term economic value for shareholders." To generate economic value in the long term, the returns obtained from management of the assets in the normal course of business must exceed the financial cost of the resources funding them.

    This technical note explains how concepts of accounting are particularly useful to obtain certain financial information. It talks about general accounting and its guiding principles, the profit and loss account, the balance sheet, accounting statements, liabilities, equity, assets, accounting records, depreciation, provisions, investment and financing decisions and finally cash flows, weighted average cost of capital and discounted cash flow.

    Academic Area:
    Financial Accounting | Finance
  9. Uzm Co. CF1-119-I

    For this case, students are asked to use hypothetical financial information along with the Uzm Co. financial statements to prepare a pro forma balance sheet and income statement for December 31, 2006. It includes the balance sheet as of December 31, 2005, as well as the income statements for 2004 and 2005. Afterwards, there are 17 details from 2004-2006 that must be taken into account in order to create the pro forma balance and income statement.

    Academic Area:
    Financial Accounting
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