Most Popular cases

Authors: Balakrishnan, K;

Reference No: F&A0310 Pages: 3 Published on: 1, January, 1977

Abstract: Gives the breakup of cost of production of sulphuric acid for a medium-scale manufacturer in 1966. Details are given in terms of actual totals for three chosen months, and estimated per unit costs for 1967. Variability of costs are not given. Students are expected to discern the behaviour of costs from ... More

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Authors: Jaikumar, V;

Reference No: F&A0297 Pages: 3 Published on: 1, January, 1977

Abstract: Presents a problem in the analysis of overhead variance. Variances have to be calculated based on the volume of output and the volume (labour hours worked). Finally, the controversy as to which of these two methods is right has to be resolved. ... More

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Authors: Balakrishnan, K; Jaikumar, V;

Reference No: F&A0315(A) Pages: 6 Published 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

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

Reference No: F&A0326 Pages: 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

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Authors: Balakrishnan, K;

Reference No: F&A0323 Pages: 18 Published 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

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Authors: Balakrishnan, K;

Reference No: F&A0320 Pages: 14 Published 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 overpricing 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

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Authors: Balakrishnan, K; Raman, K S;

Reference No: F&A0318 Pages: 5 Published 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

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Authors: Agarwal, S P;

Reference No: F&A0327 Pages: 3 Published on: 1, January, 1979

Abstract: This case deals with the preparation of financial statements i.e., profit and loss statement and bala sheet, from a list of balances. It also deals with the preparation of journal entries with respect to adjustments and additional information given, besides the list of balances. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0325 Pages: 4 Published on: 1, January, 1979

Abstract: Narrates the discussion between the managing director and the chief accountant of a forest development corporation regarding the commencement of a boat-building yard. It gives a detailed breakup of the price and cost structure of a typical 48-feet teakwood- based boat they intend to manufacture as an ongoing activity. Students ... More

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Authors: Balakrishnan, K;

Reference No: F&A0321 Pages: 4 Published on: 1, January, 1979

Abstract: Describes a controversy between the marketing manager, who instructs his department to dispose of the accumulated stock of sarees at a price discount of 15%, and the financial advisor, who asserts that the discount would result in a huge loss to the corporation. The controversy provides an opportunity for discussing the ... More

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Authors: Bhattacharya, C D;

Reference No: F&A0331 Pages: 3 Published on: 1, January, 1979

Abstract: Deals with the preparation of the statement of sources and application of funds and a statement of changes in working capital, along with all the supporting schedules. ... More

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Authors: Agarwal, S P;

Reference No: F&A0328 Pages: 10 Published on: 1, January, 1979

Abstract: Deals with the mechanics of preparing the various books of accounts such as the cash book, sales day book, sales return book, purchase day book, purchase return book, journal proper, posting of the various transactions to the ledgers and preparation of "T" accounts, and preparation of trial balance and financial ... More

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