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  • Authors: Bhattacharyya, S K

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  1. Organizational of ICAR (A) **

    Authors: Gaikwad, V R; Chowdhry, Kamla; Bhattacharyya, S K;

    Reference No: CMA0291(A) Pages: 10 Published on: 29, August, 1975

    Abstract: Gives the historical development of ICAR, its organizational problems and the organizational structure. ... More

  2. National Pharma Limited **

    Authors: Bhattacharyya, S K; Varshneya, K L;

    Reference No: F&A0018 Pages: 6 Published on: 1, January, 1966

    Abstract: Problems and considerations involved in estimating depreciation charge on writtendown value and straight-line methods are discussed. The changing of depreciation method has to be evaluated in the light of a change in profit figures for reporting purposes, conversions and accepted accounting principles. ... More

  3. Management Reporting System in Hindustan Lever Limited

    Authors: Bhattacharyya, S K;

    Reference No: F&A0019 Pages: 23 Published on: 1, January, 1966

    Abstract: Deals with the control and reporting system in Hindustan Lever Limited. The relative contribution approach to management reporting is brought out in the case. ... More

  4. Swastik Bank Limited **

    Authors: Bhattacharyya, S K;

    Reference No: F&A0020 Pages: 8 Published on: 1, January, 1966

    Abstract: The responsibilities and functions of an external auditor are highlighted. The importance of an effective internal control system in an organization is brought out indirectly. ... More

  5. Accounting Concept of Depreciation **

    Authors: Varshneya, K L; Bhattacharyya, S K;

    Reference No: F&A0021TEC Pages: 15 Published on: 1, January, 1966

    Abstract: A description of the accounting concept of depreciation, methods of depreciation, and statutory provisions for providing depreciation charge under the Companies Act as well as the Income Tax Act. ... More

  6. Emar Products Limited **

    Authors: Bhattacharyya, S K;

    Reference No: F&A0031 Pages: 10 Published on: 1, January, 1966

    Abstract: This case highlights the problems of transfer pricing where a) only a limited market (in terms of volume) exists, and b) costs and assets are transferred to measure returns on investment as an index of departmental performance appraisal. ... More

  7. Ramco Tractors Limited **

    Authors: Bhattacharyya, S K; Varshneya, K L;

    Reference No: F&A0052 Pages: 16 Published on: 1, January, 1966

    Abstract: The case relates to long range planning in an engineering company. It is used to discuss the objectives and mechanics of longrange planning and the problems encountered in implementing such plans. ... More

  8. Sintex Limited **

    Authors: Bhattacharyya, S K; Varshneya, K L;

    Reference No: F&A0053 Pages: 12 Published 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

  9. Bengal Steel Limited

    Authors: Bhattacharyya, S K; Varshneya, K L;

    Reference No: F&A0074 Pages: 15 Published on: 1, January, 1967

    Abstract: The case deals with the problems of measurement of departmental performance in an integrated steel foundry, and raises questions on transfer pricing practices. In the class, questions on transfer pricing policy and the mode of departmental performance evaluation are raised. The question whether decentralization should at all be adopted is ... More

  10. Southern Fertilizers Limited **

    Authors: Bhattacharyya, S K; Varshneya, K L;

    Reference No: F&A0076 Pages: 15 Published on: 1, January, 1967

    Abstract: Delays have occurred in the commissioning of a new plant owing to rectifications. Problems arise about how expenses incurred after completion, but before the plant is operating satisfactorily, are to be shown in the annual reports. Students, after considering the verious viewpoints, have to suggest a way. ... More

  11. Accounting and Reporting Requirements under the Companies Act, 1956**

    Authors: Bhattacharyya, S K;

    Reference No: F&A0077TEC Pages: 13 Published on: 1, January, 1969

    Abstract: A technical note on the legal requirements to be fulfilled by companies' published annual reports under the Indian Companies Act, 1956. ... More

  12. Management Control System in Air-India

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0078 Pages: 21 Published on: 1, January, 1967

    Abstract: The case describes the characteristics of an international airline, the position occupied by AirIndia in international aviation, and the management control system evolved by AirIndia. In the class, a critical evaluation of the system is made. ... More

  13. Rajasthan Spinning and Weaving Mills Limited (A)

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0083(A) Pages: 21 Published 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

  14. Bharat Gases and Equipment Limited (A) **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0084(A) Pages: 12 Published on: 1, January, 1968

    Abstract: This is a case on capital expenditure control. The procedure adopted in the company is exemplified by describing how a particular project was planned and put through. In the class the discussion is about whether this is the best way of planning and implementing the project within the company objective. ... More

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