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List of Most Popular Cases

  1. Shree Garuda Manufacturing Company (B)

    Authors: Ramamurthy, B; Govindarajan, V;

    Reference No: F&A0330(B) Pages: 6 Published on: 1, January, 1979

    Abstract: Introduces, in a very general fashion, specific price-level accounting. The case series can be used to give an introduction to inflation accounting and how conventional financial statements can mask the true state of affairs. ... More

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  2. Gujarat Tractor Company Limited

    Authors: Agarwal, S P;

    Reference No: F&A0329 Pages: 3 Published on: 1, January, 1979

    Abstract: This case deals with the preparation of financial statements i.e., profit and loss statement and the balance sheet for an engineering company. It also involves preparation of journal entries for adjustments to be made to the trial balance. The case is based on the published annual report of an ... More

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  3. Co-Optex: Introduction of Regional Budgeting

    Authors: Balakrishnan, K;

    Reference No: F&A0324 Pages: 12 Published on: 1, January, 1978

    Abstract: The third of the set, this case describes the organization's efforts to introduce budgetary control systems at the regional level. It also describes the Financial Adviser's efforts to help the regional managers prepare a set of semi-annual budgets from the trial balance generated by the financial accounting system. ... More

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  4. Jindal Manufacturing Company Limited **

    Authors: Gupta, Ramesh;

    Reference No: F&A0317 Pages: 5 Published on: 1, January, 1978

    Abstract: The case deals with the mechanics of preparing accounting books. It involves preparation of journal entries, "T" accounts, trial balance, adjustment entries and final accounts. It provides an understanding of the various accounting concepts, principles and conventions involved in recording business transactions. ... More

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  5. Janata Textile Corporation (B)

    Authors: Balakrishnan, K;

    Reference No: F&A0312(B) Pages: 3 Published on: 1, January, 1977

    Abstract: Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening work-in-process. ... More

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  6. Tri-Sure India Limited

    Authors: Bhattacharyya, S K;

    Reference No: F&A0290 Pages: 35 Published on: 1, January, 1976

    Abstract: Describes the accounting adjustments made by the management that is subsequently audited and found to be without any operational basis. The auditors allege that sales have been inflated, adjustments have been made in receivables and inventories, and profit figures increased. This happens when the profit and loss account is to ... More

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  7. Electrical Equipments Limited

    Authors: Balakrishnan, K;

    Reference No: F&A0287 Pages: 11 Published on: 1, January, 1976

    Abstract: The case describes the detailed classification and codification of 1) product groups, production departments, service departments and cost centres, and 2) capital and revenue accounts, financial accounting, cost accounting, classification of factory expenses, etc. from a real life accounting system. The objective is to use it as a vehicle for explaining the ... More

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  8. Anita Mills Limited

    Authors: Mampilly, Paul;

    Reference No: F&A0276 Pages: 2 Published on: 1, January, 1975

    Abstract: This is an introductory case on cash flow planning. It can also be used to illustrate why the surpluses shown by the income statement under accrual accounting vary from the surpluses according to the cash flow statements. ... More

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  9. The Fertilizer Corporation of India Limited **

    Authors: Bhattacharyya, S K;

    Reference No: F&A0209 Pages: 14 Published on: 1, January, 1973

    Abstract: Deals with the treatment of deferral of the selling and distribution expenses during 1971-72. It focuses on the accounting treatment of training, sales promotion and selling, and distribution expenses incurred for the development of demand for fertilizers to be produced by new manufacturing units outside the "economic zones" of the ... More

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  10. Irrigation Equipments Limited

    Authors: Desai, P V; Bhattacharyya, S K;

    Reference No: F&A0202 Pages: 2 Published on: 1, January, 1973

    Abstract: A newly formed company has to record a series of transactions it has entered into during the first month of existence. The case requires students to employ basic accounting up to the stage of preparing a trial balance. ... More

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  11. Kailash Gupta: Engineer Entrepreneur

    Authors: Seshan, Suresh A;

    Reference No: F&A0160 Pages: 3 Published on: 1, January, 1971

    Abstract: A young engineer entrepreneur, wishing to start a manufacturing enterprise, approaches a leading commercial bank for financial assistance. The bank asks the entrepreneur to furnish forecasted financial statements. A summary of the expected (manufacturing and selling) transactions during the first year of operations is given. The student is required to ... More

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  12. Jitulab Chemicals **

    Authors: Seshan, Suresh A;

    Reference No: F&A0127 Pages: 4 Published on: 1, January, 1970

    Abstract: The case deals with the need for accounting information for a small business. A change in the nature and size of the business raises questions regarding the type of accounting records that need to be maintained. The relevance of basic accounting concepts and conventions can also be discussed. ... More

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  13. Lyons Industrials Limited **

    Authors: Seshan, Suresh A; Ramanathan, K V;

    Reference No: F&A0125 Pages: 3 Published on: 1, January, 1964

    Abstract: The company has adopted a profit-sharing scheme for its top management executives. The case discusses the accounting policy and procedures to be adopted for incorporating the results of this scheme in the financial statements. ... More

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  14. Monica Beauty Aids Limited **

    Authors: Balakrishnan, K;

    Reference No: F&A0120 Pages: 8 Published on: 1, January, 1969

    Abstract: The general manager has to determine proper criteria for deciding the optimum size of the advertisement appropriation. The case raises the controversy between the advertising manager, who prefers reporting of expenses by advertising activity, and the cost accountant, who prefers accounting and reporting by expense heads. The procedures for compilation ... More

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  15. Swadeshi Textiles Limited

    Authors: Shah, B G; Varshneya, K L;

    Reference No: F&A0109 Pages: 10 Published on: 1, January, 1970

    Abstract: Provides an opportunity to analyse the funds locked up in accounts receivables. It gives information on various ways in which the banks finance accounts receivables, and provides an opportunity to discuss accounting procedure for billing and submission of documents and responsibility for collecting payments. Marginal contribution approach for extending credit ... More

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