The Statement of Cash Flows CF1-113-I-M
The Statement of Cash Flows is an interactive tutorial which reviews the basic concepts of cash flow details the preparation of the financial statement under both the direct and indirect methods and helps students to develop the necessary skills to correctly analyze the statement of cash flows.
Students are able to explore both the indirect and direct methods for preparing this statement through an interactive statement analysis. The tutorial also includes the analysis of three well-known companies - Telefónica Amazon and Siemens.Academic Area:Financial Accounting
Banesco Banco Universal. DO1-110-I
Between 1992 and 2005, Banesco Banco Universal experienced sustainable and inexorable growth within Venezuela’s complex financial and banking market. Venezuela had weathered several political, social and economic crises over the last fifteen years. The vision of its founders Juan Carlos Escotet and Luis Xavier Lujan had been a key driver for the Bank’s success. However, after thirteen years of good decisions and results, Banesco was now a large and complex organization and was starting to show certain weaknesses that needed to be addressed by reviewing management and innovation processes to date.
In 2005, the Bank was in a situation in which it was able to launch a number of initiatives and projects designed to leverage strategic objectives. The demand for projects, however, was bigger than the Bank’s capacity to implement them, and it did not seem capable of prioritizing them.Academic Area:Operations & Supply Chain Management | Innovation
Introduction to Financial Accounting CF2-107-I-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
Bonds: Long-term Liabilities CF2-105-I-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
This case analyzes the trajectory of Workcenter SGD, a Spanish company that offers digital reprography services, from the time of its founding in 1998 up to the beginning of 2005. By that time, the company had surpassed the first growth phase and was confronting important issues concerning its medium and long-term future.Academic Area:Strategy | Entrepreneurship | Marketing & Communications | Innovation