Search results for: 'Financial statements'
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
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
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
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
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
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
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
What does the financial viewpoint contribute to a bu … DF2-207-I
This technical note (TN) explains in detail the tools that can be used to analyze the financial feasibility and profitability of a business decision. Firstly, the TN emphasizes that managers must understand financial statements and their limitations. The statements do not aim to tell all the "truth" about the business; they aim to offer a reasonably honest approximation to certain aspects of it. Using Valparaiso SL as an example, readers are walked through an analysis of the profit and loss account and the balance sheet. The TN stresses that judging how well a company is managed solely on the basis of the information in the profit and loss account may lead us to form an incorrect view of what is going on in the company. Then the company’s profitability, funds flow and liquidity are analyzed and explained. Next, the cash flow statement is shown and readers learn that there are a number of different formats in which the information shown in the cash flow statement can be presented. The case wraps up by explaining that the criterion to judge whether a company is well-managed consists of analyzing its feasibility (measured in terms of the generation of net liquidity) and its profitability in real or financial terms. In sum, it is necessary to know what information is provided by the company's accounting statements, how this information relates to the business reality and what is or is not important for generating sustainable profitability.Academic Area:Finance