Accounting and financial study on the coffee industry and the company 'Cafes Candelas S.L.'

Abstract

2 To carry out this work, we will analyze the annual accounts of the company Cafés Candelas S.L., in the period from 2010 to 2015. First, an analysis of the annual accounts will be carried out. It will begin by studying the balance of accounts, commenting on current assets, non-current assets, current liabilities, non-current liabilities and equity. Then, the profit and loss account will be analyzed, commenting on the most significant changes. After that, the statement of changes in equity and the statement of cash flows will be described. And finally, a study of their most representative ratios will be made. Once the annual accounts are finished, an analysis of the sector in which it operates and its competence will be made. Then a SWOT analysis will be carried out, later on, we will study possible measures that may be taken and finally a conclusion.