Oriol Amat, professor of financial economics at Universitat Pompeu Fabra and one of Spain's most respected economists, achieves something unusual in the business textbook world: he makes accounting genuinely accessible without losing rigor.
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UPF accounting and finance professor Oriol Amat presents a complete, accessible guide to business accounting and finance: how to read balance sheets, income statements, and cash flow statements; calculate and use key financial ratios; value a company; and manage working capital. The standard reference for the Spanish market.
Oriol Amat, professor of financial economics at Universitat Pompeu Fabra and one of Spain's most respected economists, achieves something unusual in the business textbook world: he makes accounting genuinely accessible without losing rigor. The book covers the full accounting cycle — from opening entries to year-end close — balance sheet and income statement analysis, liquidity and solvency ratios, and an introduction to corporate finance fundamentals. The approach is deliberately practical, grounding every concept in real Spanish-company examples that make abstract principles tangible for readers with no prior training. The central argument is that any professional who wants to manage or understand a business must speak the language of numbers — and that this fluency is within reach with the right pedagogy. A fair critique: the Dummies format trades depth for accessibility, so readers seeking advanced financial analysis will find the coverage thin. It also handles IFRS (International Financial Reporting Standards) only superficially, which limits its use in international contexts. Its real value lies in being a reliable first door, written by an academic with decades of experience training managers and executives in Spain.
Best suited for entrepreneurs, non-finance managers, and undergraduates who need a solid grounding in Spanish accounting; not the right book for financial analysts or professionals who already work with financial statements daily.
FactOriol Amat has held the chair of Financial Economics and Accounting at Universitat Pompeu Fabra and has been recognised as one of Spain's most influential economists by multiple specialist publications.
