Professional Documents
Culture Documents
Training program:
(To be fulfilled by the student)
Subject:
(To be fulfilled by the student)
Send to: accounting@eneb.com
Last Name/Surname:
Name:
ID/Passport:
Address:
Region:
Country:
Telephone:
E-mail:
Date:
Please use this format to submit your final work. The paper must follow all the
guidelines as instructed in order to obtain full credit.
Remember that our team of tutors is available for any questions regarding your
final work. You must present the final version of your work as no previous
corrections will be carried out. To submit the final project, students must use
the template below, with their answers written after each statement.
Arial 12 Font.
Margin: 2,5.
Your final project must be authentic and individual. Any work that has been
plagiarized or papers written by others or with the help of others are likely to be
failed. If this occurs for the second time, you will not be permitted to obtain your
degree.
Be aware that you are permitted a maximum of two submissions per subject. If
both projects do not meet the standards and fail, the student must pay the
corresponding fee to be evaluated again.
When writing your final project please use Microsoft Office, Adobe or Apache's
Open Office Writer tools (DOC, DOCX, ODT, PDF, etc.). Please consult your
Page 1
tutor when using a different format. Additional information about the software
will be needed.
ddmmyyyy_Subject_LastNameandName.pdf
Example:
11052019_StrategicManagement_ElsaMoore.pdf
The project should not exceed more than 18 pages, excluding the cover page,
bibliography and the appendix.
Evaluation Guidelines
Page 1
evaluated and taken into consideration as a bonus. This consist of:
bibliography, visual graphics, charts, independent studies carried out
by the student, external academic sources, articles of opinion, etc. All
sources, both printed and online, must be referenced according
to the APA regulations.
BACKGROUND
The company, North S.L., has the following information in the Balance
Sheet and Profit and Loss Account for 2016, before calculating its
Corporate Tax:
BALANCE SHEET
ASSETS LIABILITIES
69.360,00 A) NON CURRENT ASSET A) NET EQUITY 105.130,00
Page 1
173.410,00 T OTAL ASSETS TOTAL NET EQUITY AND LIABILITIES
173.410,00
Page 1
amortisation coefficient of 12% and a maximum period of 18 years is
established.
7. The company has paid the posters for a sports conference for its
employees. This serves to advertise their products and services and has
cost € 1,200. The company gave the customers who attended the event a
batch of products worth € 2,200. Extraordinarily, he has given his
employees an assortment of products worth € 400.
Accounting result
+/- Permanent differences
+/- Temporal differences
Page 1
- Set-off for tax bases from
previous tax years.
3. North S.L. is thinking of making an international expansion. However, you
need to determine whether to start big in a new market or expand into a
potentially large market, but at a slower and safer pace. The options that the
company's management has are:
a. Enter the North American market, where it is known that their services
can work, but they do not know in depth. They can enter through
Canada and expand across the United States or vice versa.
b. Open slowly but firmly in the Portuguese-speaking market. Due to its
proximity, they know the Portuguese market perfectly, and this would
allow North S.L. access to the Brazilian market, a country with a
thriving economy.
To find out which option is more beneficial for North S.L., compare the
possibilities that arise and justify which of the two is better, considering
which country offers better fiscal conditions and that North S.L. seek the
most significant benefit.
Page 1