Search results for: 'Balance Sheet'
Heinz: Warren Buffett´s bid for the Ketchup giant DF1-225-I-M
In 2013, 3G and Berkshire Hathaway acquired the Heinz group in a multi-billion dollar deal. But how much did they pay? And how did Warren Buffett, one of the richest people on the planet, even know what was a reasonable amount to offer?
In this interactive case study, students assume the role of finance managers advising Mr. Buffett. Through video animations and Excel spreadsheets, they will need to make forecasts and ultimately predict a reasonable price for the acquisition of H. J. Heinz Company.Academic Area:Finance
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
Company Valuation, a graphical approach DF2-221-I-M
This interactive tutorial describes in a very simple manner the four valuation methods: accounting method liquidation method discounting of cash flows and ratios. Using animations and graphs it shows what each of these methods measures focusing on the balance sheet.
The last section of this tutorial is an exercise where students have to apply the four valuation methods for a fictitious company. The objective is for them to see a graphical comparison of the different values obtained under each one of the methods.
This tutorial has been used successfully in undergraduate, graduate (in particular MBA, Masters in Finance and Masters in Management courses) and executive education level finance courses, both in online/blended and face-to-face formats.Academic Area:Finance
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
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
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
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
Turrones del Mediterráneo (A) DF1-138-A-I-M
In this practical case students assume the role of Finance Manager of the Turrones del Mediterráneo company. Students will work through three sections completing the following tasks: the monthly forecasts of the profit and loss account and the balance sheet the analysis of the working capital and the preparation of the cash budget.
The three parts of this multimedia documentation can be studied individually or together in sequence. Each section contains downloadable Excel files with templates.Academic Area:Finance
Turrones del Mediterráneo (C) DF1-138-C-I-M
In this practical case the student assumes the role of Finance Manager of the Turrones del Mediterráneo company. Students will work through the three parts by completing the following tasks: the monthly forecasts of the profit and loss account and the balance sheet the analysis of the working capital and the preparation of the cash budget. The three parts of this multimedia documentation can be studied individually or together in sequence. Each section contains downloadable Excel files with templates.Academic Area:Finance