Reference No: QM0035(A)Pages: 6 Published on: 1, January, 1969
Abstract: The case deals with the suitability of a costing system for a small manufacturer who needs costing information on practically all types of business decisions. However, an elaborate costing system is expensive and involves a lot of record- keeping. The case facilitates discussion on installing the costing system. ... More
Reference No: F&A0069Pages: 14 Published on: 1, January, 1969
Abstract: The management determines their costing system's suitability for their foundry operation so that they can determine the price they should pay for buying castings from outside sources. Costing information is also required for fixing the selling prices of the end- products. The case provides material for discussing the relevant costs ... More
Reference No: F&A0120Pages: 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
Reference No: F&A0117Pages: 13Published on: 1, January, 1969
Abstract: The case is intended for two class sessions. In the first session, the organizational problems of introducing change in the form of a new cost accounting system in an orthodox situation could be discussed. In the second session, the various "procedural systems" which should be introduced as a prerequisite for ... More
Reference No: CMA0155(B)Pages: 2Published on: 6, November, 1968
Abstract: This text details the pressures under which the PO is working. It shows factors like massiveness of the project, its wide geographic coverage combined with low budget, affecting his efficiency. It further shows that the manner in which the delegation of job has been made to two officers immediately under ... More
Reference No: F&A0084(A)Pages: 12 Published on: 1, January, 1968
Abstract: This is a case on capital expenditure control. The procedure adopted in the company is exemplified by describing how a particular project was planned and put through. In the class the discussion is about whether this is the best way of planning and implementing the project within the company objective. ... More
Reference No: F&A0094(B)Pages: 7Published on: 1, January, 1968
Abstract: The company, which has been valuing closing stock at sales value, switches over to valuation at direct costs. After a few years, it goes back to its original method of valuing stocks. In the class, the effects of changeover are assessed; the real reasons why the company made the switchovers ... More
Reference No: F&A0091Pages: 22 Published on: 1, January, 1968
Abstract: Essentially pertains to the company's annual report which reports a profit for the year under consideration while the balance sheet shows an accumulated loss. In the computation of this profit, items like depreciation, preference dividend, amortised expenses, etc have been excluded. In the class, the relevance or otherwise of the ... More
Reference No: F&A0057(A)Pages: 9Published on: 1, January, 1968
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&A0053Pages: 12Published on: 1, January, 1968
Abstract: Relates to the accounting treatment of receipts following import entitlements arising from export sales. When such receipts should be recognized as income and how they should be reported in annual reports can be discussed. ... More
Reference No: F&A0060Pages: 11 Published on: 1, January, 1967
Abstract: In the Indian subsidiary of a foreign concern, the collaboration agreement between the parent and the subsidiary is to continue for ten years. The long range financial statements of the company are to be utilized for estimating the tax liabilities of the foreign holding and the Indian subsidiary companies. ... More
Reference No: F&A0090Pages: 5 Published on: 1, January, 1967
Abstract: The company has raised loans for the purchase of machinery, and is buying some machinery on deferred payment basis. The problem is: Can interests payable on these two counts be capitalized? ... More
Reference No: F&A0035Pages: 6 Published on: 1, January, 1967
Abstract: Provides an opportunity for discussing the issues relating to the valuation of preference shares on which dividends have been in arrears for a long period. This valuation of preference shares had to be made at the time of amalgamation. The management was faced with the difficult problem of maintaining a ... More
