Reference No: F&A0091Pages: 22 Published on: 1, January, 1968
Abstract: Essentially pertains to the company's annual report which reports a profit for the year under consideration while the balance sheet shows an accumulated loss. In the computation of this profit, items like depreciation, preference dividend, amortised expenses, etc have been excluded. In the class, the relevance or otherwise of the ... More
Reference No: P&IR0078(C)Pages: 8 Published on: 1, January, 1968
Abstract: Case (C) describes the union strategy of pressurizing the management, and the management's counter strategy to eliminate the union's influence upon the workers. The workers ultimately change their loyalty in favour of the management. Case (D) P&IR0078(D) describes how the management concludes an agreement with the workers' representatives, ... More
Reference No: F&A0083(B)Pages: 11 Published on: 1, January, 1968
Abstract: Executives of the mills are working on the loan arrangement to be made with their bankers for meeting the working capital requirements in the next year. The case provides an opportunity to determine the amount, timing and type of loan. It explains the various methods of financing working capital requirements ... More
Reference No: BP0037Pages: 11Published on: 1, January, 1968
Abstract: The case gives the governments view in the form of "departmental instructions" and the experience of implementing these instructions in different public sector undertakings. The case also gives three situations illustrating problems of relationship between the financial adviser and the "administration" in government companies. It raises the question: How can ... More
Reference No: PROD0059Pages: 8Published on: 1, January, 1968
Abstract: This is an introductory case that describes in general terms the basic elements of a production system as existing at facility of a mass producer of garments. ... More
Reference No: F&A0057(A)Pages: 9Published on: 1, January, 1968
Abstract: This series enables students to understand the complete accounting cycle. The cases list the transactions that have occurred over a two month period. The student is required to journalize the transactions, post the entries into the ledger accounts, summarize the ledger accounts, prepare a trial balance and finally prepare the ... More
Reference No: ECO0080Pages: 11Published on: 1, January, 1968
Abstract: The case represented the emergence of the modern business in the context of changing environment .It also illustrates on one hand the impact of education in business activities and on the other the futility of the popularly held view that caste presented people from going to business ... More
Reference No: F&A0098Pages: 24Published on: 1, January, 1968
Abstract: A consultant has given the report that large profits could be made if the company works three shifts instead of the present one shift. While discussing this at a meeting, all the differences between the sales and the production departments come out. In the class, solutions to the problems raised ... More
Reference No: ECO0066(B)Pages: 4Published on: 1, January, 1968
Abstract: Deals with the issue of compensation as a result of nationalization of the air transport industry. The various schemes for compensation considered by the Government of India are mentioned in the case. The case is used for encouraging the student to appraise the fairness or otherwise of the schene adoped ... More
Reference No: F&A0094(B)Pages: 7Published on: 1, January, 1968
Abstract: The company, which has been valuing closing stock at sales value, switches over to valuation at direct costs. After a few years, it goes back to its original method of valuing stocks. In the class, the effects of changeover are assessed; the real reasons why the company made the switchovers ... More
Reference No: F&A0083(A)Pages: 21Published on: 1, January, 1968
Abstract: The case describes a reporting system based on an Indian technique known as "parta" which is similar to the "contribution" theory. The difference between "parta" and "contribution", and the question whether the former is better in the Indian context, are discussed in class. Further, a better reporting system with a ... More
Reference No: F&A0053Pages: 12Published on: 1, January, 1968
Abstract: Relates to the accounting treatment of receipts following import entitlements arising from export sales. When such receipts should be recognized as income and how they should be reported in annual reports can be discussed. ... More
Reference No: CMA0145Pages: 5Published on: 4, March, 1968
Abstract: This case deals with localization of functional leadership. It tells about different types of leaders in a given situation and shows how each of them is functional in only specific areas and disfunctional in others. It further suggests that in Indian village communities obvious advantages of the use of fertilizers ... More