Reference No: CMA0450Pages: 14Published on: 4, May, 1978
Abstract: The chief of the agricultural finance division of a southern bank was examining the guidelines for implementing the programme of financing primary agricultural credit cooperative societies. His main concern was to operationalize this programme keeping in mind the financial and organizational efficiency of the primaries and the present system of ... More
Reference No: CMA0461(A)Pages: 11Published on: 15, February, 1978
Abstract: Part A raises the following issues: 1) What factors would a rural borrower consider in his decision to substitute formal lenders for informal ones in an area like Dharampur? and 2) What should be the objectives and broad content of the credit policies of the formal lenders who are required to substitute ... 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&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&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: QM0118Pages: 12 Published on: 1, January, 1978
Abstract: The case shows the use of an uncertainty model for optimizing interest payments on short- term borrowings, including bank overdrafts. The use of computer database is also illustrated. ... 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&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: CMA0455Pages: 21Published on: 25, November, 1977
Abstract: The case deals with the feasibility of setting up an agro-industrial unit. It covers all the variables that need to be looked into for examining the financial and economic viability of the enterprise. ... More
Reference No: CMA0449Pages: 9Published on: 12, September, 1977
Abstract: The case deals with the interphasing between the Agricultural Refinance and Development Corporation (ARDC) and a commercial bank when the latter submits a scheme for refinance to the former. The case poses some questions which reflect the importance of the scrutiny of the scheme made by ARDC and the merits ... More
Reference No: CMA0431Pages: 12Published on: 12, July, 1977
Abstract: The branch manager in concerned with the question of how he could increase his deposit from the Small farmers and other low and Medium income village in his area of operation. Supporting qualitative and quantitative information are given to weigh this concern and also to identify suitable courses of action. ... More
Reference No: F&A0310Pages: 3Published 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
Reference No: F&A0308Pages: 1Published on: 1, January, 1977
Abstract: Deals with responsibility accounting. Using concepts of standard costing and variance analysis, the performance of four departments? purchasing, mixing, pellet- making and selling? can be delineated. Class discussion could cover the interdependence of the variances of different responsibility centres. ... More
