Reference No: F&A0152Pages: 8 Published on: 1, January, 1971
Abstract: A textile mill has approached a financial institution for an additional working capital loan of Rs.60 lakhs. The case highlights the problem arising from poor fund generation relative to fixed costs. The gross profit of the company is insufficient to meet the interest burden, which has substantially increased because a ... More
Reference No: F&A0093Pages: 4Published on: 1, January, 1970
Abstract: Raises the question of how the following three items should be treated in accounts: 1) exceptional repairs of a non recurring nature; 2) substantial advertising and publicity expenditure; and 3) structural additions and alterations. The chief accountant's opinions are expressed in the case, while in the class other viewpoints are to be brought ... More
Reference No: F&A0057(B)Pages: 2Published on: 1, January, 1970
Abstract: This series enables students to understand the complete accounting cycle. The cases list the transactions that have occurred over a two month period. The student is required to journalize the transactions, post the entries into the ledger accounts, summarize the ledger accounts, prepare a trial balance and finally prepare the ... More
Reference No: F&A0216Pages: 12 Published on: 1, January, 1970
Abstract: Deals with attempts to control critical material costs through the piecemeal introduction of a standard costing system. Some of the aspects dealt with are: 1) comparative cost analysis of alternative sources of imported raw materials; 2) purchase performance analysis through comparison of the actuals with the budgets on the chosen alternative; 3) use ... More
Reference No: F&A0072Pages: 6Published on: 1, January, 1970
Abstract: The operating costs of a particular job order have shown a sharp increase compared with the same job order executed in the previous month. The difference has arisen because the job order was machined on separate machines, each having different operating characteristics and costs. The case can be used to ... More
Reference No: F&A0122(A)Pages: 9Published on: 1, January, 1970
Abstract: The top executives of Rekha Limited, a large Indian company, review their existing capital budgeting policies and practices because profitability and the price- earning ratio of the company's shares are declining. The case provides an opportunity for suggesting changes in the company's capital budgeting systems. ... More
Reference No: F&A0168Pages: 16Published on: 1, January, 1970
Abstract: Mr. Ramnath, an experienced businessman, works out a comprehensive scheme for developing his sixteen acre plot of land with expert help. He has now submitted his project to the Agricultural Finance Corporation for obtaining a loan towards the capital cost of the project and the working capital required for the ... More
Reference No: F&A0089Pages: 6Published on: 1, January, 1970
Abstract: The Objective of this case is to have the students prepare financial Statements using the annual concept. Several transactions are included to illustrate prepaid expenses, accrued expenses and prepaid revenue.The Case has also served as a good Exam Case. ... More
Reference No: F&A0109Pages: 10Published 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
Reference No: F&A0024(B)Pages: 5Published on: 1, January, 1970
Abstract: The BGW Case Series related to the appraisal of a long term Loan to a Manufacturing Company. It also deals with the Fashioning of the terms and Conditions of the Loan in such a way as would reconcile the lender's and the borrower's Points of View. ... More
Reference No: F&A0084(B)Pages: 6Published on: 1, January, 1970
Abstract: After a project has been approved for implementation, the mechanism by which it is controlled is discussed. In class, the discussion is mainly about the utility of the mechanism together with exploration of alternatives. ... More
Reference No: F&A0155(A)Pages: 14Published on: 1, January, 1970
Abstract: Describes a large commercial bank's system of performance appraisal for its branches along five major dimensions: 1) growth in deposits/advances (depending on whether they are deposits- heavy or advance- heavy branches), 2) profits or losses, 3) staff relations, 4) efficiency in internal branch routine, and 5) customer service. In actual practice, however, the management ... More
