Cost Accounting & Management Control
Introducción al Análisis Financiero a través de Rati … CF2-109-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
Los fundamentos de la contabilidad financiera CF2-117-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
Anthony Research CG1-104-M
An interactive exercise which encourages students to explore alternative designs for a job cost system. After studying the current cost system of a company students will simulate alternative approaches and monitor the effects on costs and profits. The material is based around four exercises:
- cost behavior and the classification of costs
- job cost systems
- tracing of additional costs
- alternative allocation bases
Through a series of questions (with feedback) students are encouraged to explore tracing different costs and allocation bases to make comparisons.Academic Area:Cost Accounting & Management Control
¿Coste o Gasto? CG2-124-M
Cost or Expense? is an interactive technical note with the overriding objective of clarifying the concepts of costs and expenses in a company. The documentation is based around a decision-making diagram which attempts to structure the classification process.
An exercise section is included in which students can test their knowledge classifying elements for different types of companies. The material also includes a game where the student competes against the clock.Academic Area:Cost Accounting & Management Control
El balance de situación CF2-112-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
Estilos de control de gestión CG2-123-M
This interactive technical note allows students to learn about how different companies confront the challenge of management control. Managers of six different companies answer the same basic questions providing different points of views and solutions. A questionnaire helps students reflect on the different sectors indicators processes and structures.Academic Area:Cost Accounting & Management Control
Introducción a la contabilidad financiera CF2-107-M
Through this interactive tutorial students will develop a solid understanding of the fundamentals of financial accounting. A series of videos animations and charts will guide students and interactive exercises will test their knowledge.
This introduction to the world of financial accounting contains four theory sections as well as a final practical example where students work through different preparation stages with the objective of producing the financial statements for a company.Academic Area:Financial Accounting
Bonos: pasivos a largo plazo CF2-105-M
This tutorial contemplates the use of bonds as financial instruments. Through the use of a depreciation calculator and a practical case example students will analyze depreciation schedules and journal entries in order to better understand this financing option.
This tutorial is separated into four sections:
- a photo example of a bond certificate detailing the important elements
- a test with multiple choice questions reflecting upon both the time value of money and bond theory
- a bond calculator allowing for the calculation of bond depreciation schedules and associated journal entries
- a focus on bonds from the investor&rsquos perspective rather than that of the issuer
This case has been used successfully in undergraduate, graduate (MBA programs and Master in Management programs) and executive education level in courses such as Financial Accounting and Financial Reporting and Analysis. The interactive tutorial is designed for independent study. It can be assigned as reading material before a session on Accounting for Long-Term Liabilities or Accounting for Bonds.Academic Area:Financial Accounting
This is an interactive tutorial which aims to clarify the key concepts of depreciation and take an in-depth look at the effects that different depreciation methods have on companies. Through the use of a calculator students can calculate the depreciation schedule visualizing the results graphically and then compare how changes in the useful life and residual value affect depreciation expense.
This interactive tutorial consists of five sections:
- A general depreciation theory test
- A methods test looking at how different depreciation techniques can affect a company&rsquos financial statements
- A flexible depreciation calculator accompanied by two reflection exercises
- A detailed case analysis focusing on net income effects and cash flow
- A real-world example section analyzing the depreciation strategies of different companies.Academic Area:Financial Accounting