Category: Accounting
Articles
Working Capital: Bedeutung & Berechnung
Understanding the Balance Sheet (Bilanz) Under HGB – A Comprehensive Guide
The balance sheet (German: <strong>Bilanz</strong>) is a fundamental financial statement that provides an overview of a company's financial position at a specific point in time. In Germany, the preparation of the balance sheet follows the <strong>Handelsgesetzbuch (HGB)</strong>, the German Commercial Code, which sets strict accounting principles.
The Balance Sheet: A Deep Dive into Structure, Limitations, and Key Accounts
The balance sheet is one of the three core financial statements, alongside the income statement and the cash flow statement. It provides a snapshot of a company's financial position at a specific point in time, detailing what it owns (assets), what it owes (liabilities), and what is left for shareholders (equity).
Cases
Financial Distress Balance Sheet Analysis of a Company
Financial distress occurs when a company struggles to meet its financial obligations, often due to declining revenues, high debt levels, or poor liquidity. In this case study, you will analyze a company’s balance sheet and key financial ratios to assess whether it is at risk of bankruptcy and what steps it could take to improve its financial position.
Balance Sheet Optimization & Financial Engineering: Strategic Capital Structure Management
A well-optimized balance sheet is critical for corporate stability, financial flexibility, and shareholder value maximization. In this case study, you will analyze Company Z’s financial position, evaluate its capital structure, liquidity, and leverage, and propose strategic solutions for balance sheet optimization. The focus will be on debt restructuring, asset management, shareholder value strategies, and financial engineering techniques, providing insights relevant for investment banking and corporate finance professionals.