Reference No: F&A0326Pages: 4 Published on: 1, January, 1978
Abstract: Mr. Ajoy Gupta has invented electrically operated automatic swings. As part of establishing the manufacturing project, he is required to present before the financing bank a set of projected cash receipts and payments, income statement, and balance sheet, in addition to certain policy inputs. Identification of various policy inputs and ... More
Reference No: F&A0317Pages: 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
Reference No: F&A0324Pages: 12Published 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
Reference No: F&A0322Pages: 28Published on: 1, January, 1978
Abstract: The first of a set of three related cases, this case gives the historical background of the Tamil Nadu Handloom Weavers' Cooperative Society Limited (Co optex) since its inception, and the objectives set for1971-19 78 as part of an MBO system being introduced. ... More
Reference No: F&A0320Pages: 14Published on: 1, January, 1978
Abstract: The case describes in detail the costing system of a handloom development corporation. The immediate problem faced by the organization is the apparent over pricing of its silk sarees and the resultant inventory build-up. Students can suggest revised prices and evaluate the system from the point of view of cost ... More
Reference No: F&A0318Pages: 5Published on: 1, January, 1978
Abstract: An exercise in preparing funds flow statements and cash flow statements from the opening and closing balance sheets, profit/loss account and profit/loss appropriation accounts. ... More
Reference No: F&A0315(A)Pages: 6Published on: 1, January, 1978
Abstract: A case in relevant costs and pricing, describing product costing under a full costing system. An accountant suggests improved basis for allocation of fixed/common costs. Relevance of product costs worked out under the old and revised systems can be scrutinized in the context of a price revision to improve ... More
Reference No: F&A0323Pages: 18Published on: 1, January, 1978
Abstract: The second of the set, this case describes the sales, stock, and production budgets and their final translation into a cash budget. Also describes the marketing information system being introduced to facilitate the budgetary control systems. ... More
Reference No: F&A0087Pages: 3 Published on: 1, January, 1977
Abstract: This is a case in comprehensive variance analysis. Requires computation of material, labour, and variable and fixed overheads in a process-costing situation. Variances have to be worked out on equivalent units of production rather than on just finished goods. ... More
Reference No: F&A0300Pages: 1 Published on: 1, January, 1977
Abstract: Examines the impact of substituting variable costs for fixed costs on profit, breakeven point, and margin of safety. Class discussion could cover the evaluation of relative business risks in two different cost structures? one with a higher proportion of variable costs and the other with a predominance of fixed costs. ... More
Reference No: F&A0309Pages: 2 Published on: 1, January, 1977
Abstract: This is a comprehensive case in variance analysis covering material, labour and overhead variances. Analysis of variances needs to be followed by assigning responsibility for the variances. ... More
Reference No: F&A0298Pages: 5 Published on: 1, January, 1977
Abstract: A comprehensive case in cost analysis for management decisions in a joint cost situation. This is a modified version of the "Co co Seed Oil Company"F&A0254 case on the same topic.Unlike the earlier version where the price needs to be computed from a given set of cost ... More
Reference No: F&A0307Pages: 2 Published on: 1, January, 1977
Abstract: Deals with a problem in overhead cost variance. The excess consumption of steam in a spinning mill has to be analyzed into variances arising from 1) cost of producing steam, 2) hourly rate of supply of steam, 3) number of hours worked, and 4) efficiency of spinning. Requires logic rather than application of standard ... More
Reference No: F&A0314Pages: 5 Published on: 1, January, 1977
Abstract: Deals with the use of relevant costs for analysis, and managerial decisions, in a joint product situation. Decisions involve choices between 1) alternative processes; 2) alternative uses of by product 3) new and old equipment; and 4) the activities to be pursued or dropped. Cost analysis could cover product line profitabilities and breakeven under ... More
