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  1. 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
  2. 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
  3. 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
  4. 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
  5. 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
  6. Accountsville CF2-111-I-M

    This interactive tutorial allows students to practice their understanding of IAS 36 relevant to the impairment of fixed assets. Students must complete a series of tasks with the objective of finding out which of the company's assets are impaired.

    The tutorial is based around a fictitious town called Accountsville which must be explored to successfully complete five scenarios. For each scenario the student must find the carrying amount the recoverable amount and the impairment value with the help of short interactive exercises.

    This interactive technical note can be implemented successfully in MBA programs and specialized Masters Programs (Master in Finance, Master in Management, etc.), as well as undergraduate university programs.

    Academic Area:
    Financial Accounting
  7. 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
  8. 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
  9. 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
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