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List of Most Popular Cases

  1. Rare-seed Oil Company

    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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  2. Urvashi Spinning Mills

    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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  3. Radio Valves Corporation

    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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  4. Kankaria Chemical Works

    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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  5. Janata Textile Corporation (B)

    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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  6. Closure-Cap Company

    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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  7. Cozy Furniture Mart

    Authors: Balakrishnan, K;

    Reference No: F&A0311 Pages: 4 Published on: 1, January, 1977

    Abstract: Describes two furniture companies needing different costing systems. One deals with a few standard models while the other accepts unique jobs. The impact of the two different business strategies on shopfloor management, on the quantity of work-in-process and finished goods, and--more important--on the cost accounting system and related paperwork, is ... More

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  8. Manjeshwari Mills (A)

    Authors: Mote, V L; Saha, Jahar; Shah, B G;

    Reference No: QM0117(A) Pages: 17 Published on: 1, January, 1977

    Abstract: The case begins with a letter from the mill's factory manager to Professor Shah of IIMA, inviting him to work on a costing system for the mill. Professors Shah and Mote meet the executives of the mill to discuss the details about the project. The discussions reveal that the Chief ... More

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  9. T-Shirts India Limited

    Authors: Balakrishnan, K;

    Reference No: F&A0299 Pages: 3 Published on: 1, January, 1977

    Abstract: A case in comprehensive profit variance analysis. Gives the standards for three products, the budget for the year and the actuals for a particular month. Enables generation of all variances (sales, material, labour, variable overheads and fixed overheads) to explain the difference between the actual monthly profit and the budgeted ... More

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  10. Jindal Manufacturing Company Limited **

    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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  11. Co-Optex: Introduction of Regional Budgeting

    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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  12. Co-Optex: Introduction of MBO

    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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  13. KHDC: Costing System at P.P.U.

    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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  14. Co-Optex: Funds Flow Analysis for 1975-76

    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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  15. Standard Swings Limited

    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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