Reference No: F&A0023Pages: 6Published on: 1, January, 1967
Abstract: This case not only involves appraisal of the problems of accounts receivables financing by a commercial bank but also leads up to a discussion of the determinants of a sound policy for discounting accounts receivables. ... More
Reference No: F&A0063Pages: 7Published on: 1, January, 1967
Abstract: The case presents the financial statements and certain other statements of a company in a non priority industry. It seeks to estimate the taxable income of the company from these statements and thereby provide an exercise in company tax. ... 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
Reference No: F&A0076Pages: 15Published on: 1, January, 1967
Abstract: Delays have occurred in the commissioning of a new plant owing to rectifications. Problems arise about how expenses incurred after completion, but before the plant is operating satisfactorily, are to be shown in the annual reports. Students, after considering the verious viewpoints, have to suggest a way. ... More
Reference No: F&A0031Pages: 10Published on: 1, January, 1966
Abstract: This case highlights the problems of transfer pricing where a) only a limited market (in terms of volume) exists, and b) costs and assets are transferred to measure returns on investment as an index of departmental performance appraisal. ... More
Reference No: F&A0019Pages: 23Published on: 1, January, 1966
Abstract: Deals with the control and reporting system in Hindustan Lever Limited. The relative contribution approach to management reporting is brought out in the case. ... More
Reference No: F&A0027Pages: 12Published on: 1, January, 1966
Abstract: Outlines a development bank's appraisal of a loan and underwriting proposal from an electrical manufacturing company. The student is required to fashion the terms and conditions of the loan. ... More
Reference No: F&A0032Pages: 8 Published on: 1, January, 1966
Abstract: This case illustrates the pitfalls to be wary of while purchasing documentary bills, and identifies critical information on parties that need to be collected and watched regarding bills, pattern of use of limits, and modes of retirement of bills. ... More
Reference No: F&A0020Pages: 8Published on: 1, January, 1966
Abstract: The responsibilities and functions of an external auditor are highlighted. The importance of an effective internal control system in an organization is brought out indirectly. ... More
Reference No: F&A0048(A)Pages: 12Published on: 1, January, 1966
Abstract: Deals with the problems that arose while converting deferred shares into ordinary shares for simplifying the corporate capital structure. The best legal, accounting and technical brains were engaged in resolving this problem. A firm stand had been taken by deferred and equity shareholders and they were to present their case ... More
