Accounting and Control

Cusomoto, S.A. 2018 (A)

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This is a basic case for introducing students to financial accounting. It presents a company that, despite profits, has cash flow problems. The case provides a review of fundamental concepts such as assets and liabilities, net equity, revenue and expenses, and collections and payments. It also more specifically covers the preparation and usefulness of the cash flow statement. This publication is based on the case Cusomoto 2008, S.A. from the same authors.
Bibliographic citation: Grandes, Mª Jesús; Palencia, Luis, "Cusomoto, S.A. 2018 (A)", IESE, C-789-E, 07/2018
Date: 18/07/2018
Author(s): Grandes, Mª Jesús; Palencia, Luis
Document type: Case
Department: Accounting and Control
Sector: Distribution
Languages: Spanish / English
Year of the events: 2006/2007
Geographic area: Spain

Learning objective Introducing students to financial accounting.