Most Popular cases

Authors: Balakrishnan, K;

Reference No: F&A0312(A) Pages: 3 Published on: 1, January, 1977

Abstract: An introductory problem in process costing, covering four processes and three products. Introduces the concepts of transferred-in costs and equivalent units. Excludes treatment of opening work-in-process and losses. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0300 Pages: 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

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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: Balakrishnan, K; Jaikumar, V;

Reference No: F&A0298 Pages: 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 "Coco 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

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Authors: Balakrishnan, K;

Reference No: F&A0307 Pages: 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

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Authors: Balakrishnan, K;

Reference No: F&A0087 Pages: 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

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Authors: Balakrishnan, K;

Reference No: F&A0305 Pages: 1 Published on: 1, January, 1977

Abstract: Presents a problem in labour cost variances. Requires computation of wage rate, labour mix and labour efficiency variances. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0312(B) Pages: 3 Published on: 1, January, 1977

Abstract: Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening work-in-process. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0302 Pages: 2 Published on: 1, January, 1977

Abstract: Outlines a process-costing problem to illustrate the treatment of normal loss and abnormal loss. Does not cover abnormal gain. Also involves treatment of equivalent units of loss and closing work-in-process. ... 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: Balakrishnan, K;

Reference No: F&A0324 Pages: 12 Published 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

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Authors: Balakrishnan, K;

Reference No: F&A0322 Pages: 28 Published 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 (Cooptex) since its inception, and the objectives set for1971-1978 as part of an MBO system being introduced. ... 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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