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  • Authors: Bhattacharyya, S K

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  1. Bharat Gases and Equipment Limited (B) **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0084(B) Pages: 6 Published on: 1, January, 1970

    Abstract: After a project has been approved for implementation, the mechanism by which it is controlled is discussed. In class, the discussion is mainly about the utility of the mechanism together with exploration of alternatives. ... More

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  2. Premier Roadways Limited **

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

    Reference No: F&A0090 Pages: 5 Published on: 1, January, 1967

    Abstract: The company has raised loans for the purchase of machinery, and is buying some machinery on deferred payment basis. The problem is: Can interests payable on these two counts be capitalized? ... More

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  3. Indian Rayon Corporation Limited **

    Authors: Bhattacharyya, S K;

    Reference No: F&A0091 Pages: 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

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  4. Quality Printers Limited **

    Authors: Bhattacharyya, S K;

    Reference No: F&A0093 Pages: 4 Published on: 1, January, 1970

    Abstract: Raises the question of how the following three items should be treated in accounts: 1) exceptional repairs of a nonrecurring nature; 2) substantial advertising and publicity expenditure; and 3) structural additions and alterations. The chief accountant's opinions are expressed in the case, while in the class other viewpoints are to be brought ... More

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  5. Eastern Paper Mills Limited (A)

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0094(A) Pages: 8 Published on: 1, January, 1968

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  6. Eastern Paper Mills Limited (B)

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0094(B) Pages: 7 Published 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

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  7. Printall Company Limited **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0098 Pages: 24 Published 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

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  8. Rohtas Industries Limited

    Authors: Bhattacharyya, S K;

    Reference No: F&A0113 Pages: 14 Published on: 1, January, 1976

    Abstract: The company is engaged in manufacturing a wide range of diversified activities like sugar, cement, vanaspati, chemicals, etc. The results of operations are published in the form of a consolidated balance sheet and profit and loss account. Questions are raised as to how useful these figures are to outside analysts, ... More

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  9. Long Range Planning at IIMA (A)

    Authors: Thomas, Philip S; Bhattacharyya, S K;

    Reference No: F&A0165(A) Pages: 21 Published on: 1, January, 1973

    Abstract: The case provides the basis for discussing the process and content of longrange planning in an educational institution. ... More

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  10. Western Textile Mills Limited

    Authors: Bhattacharyya, S K;

    Reference No: F&A0189 Pages: 29 Published on: 1, January, 1973

    Abstract: The case is based on an econometric study conducted by ATIRA, an industry research association, for projecting the demand for cotton textiles during the next ten years. The managing director's anxiety to use the ATIRA report in developing a strategic longrange system for the company is described. ... More

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  11. Larsen and Toubro Limited (B)

    Authors: Bhattacharyya, S K; Camillus, J C;

    Reference No: F&A0233(B) Pages: 13 Published on: 1, January, 1973

    Abstract: The team of consultants engaged in defining L&T's businesses, and streamlining its management planning and control systems, identifies four major "product groups" as distinct businesses of L&T. The existing reporting system in relation to one of these four groups is described. The case seeks to identify the determinants ... More

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  12. Larsen and Toubro Limited (C)

    Authors: Bhattacharyya, S K; Camillus, J C;

    Reference No: F&A0233(C) Pages: 8 Published on: 1, January, 1973

    Abstract: This case deals with the factors that facilitate comparison with standards of performance, budgeted or past, separating financial information and performance indicators. The reporting formats used in one of the four product groups are analyzed with a view to developing understanding of design variables in management reporting systems. ... More

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  13. Latif Khan, Architect

    Authors: Bhattacharyya, S K;

    Reference No: F&A0200 Pages: 3 Published on: 1, January, 1973

    Abstract: A renowned architect has been asked by the income tax authorities to furnish a set of financial statements for his firm. The case requires the preparation of these statements based on incomplete data. ... More

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  14. Mehta Automobiles

    Authors: Desai, P V; Bhattacharyya, S K;

    Reference No: F&A0201 Pages: 3 Published on: 1, January, 1973

    Abstract: An owner-manager of a small business wants financial statements prepared as his firm grows from an auto service and repair workshop into a dealership. The case focuses on the information required to prepare financial statements. ... More

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  15. Irrigation Equipments Limited

    Authors: Desai, P V; Bhattacharyya, S K;

    Reference No: F&A0202 Pages: 2 Published on: 1, January, 1973

    Abstract: A newly formed company has to record a series of transactions it has entered into during the first month of existence. The case requires students to employ basic accounting up to the stage of preparing a trial balance. ... More

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