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Search results for 'Management accounting'

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  1. Managerial Accounting - Cost Accounting

    Authors: Seshan, Suresh A;

    Reference No: F&A0252 Pages: 5 Published on: 1, January, 1974

    Abstract: This is an introductory note on management accounting, with particular reference to cost accounting. It describes the need for managerial accounting information, the purpose for which managerial accounting information can be used, the nature of the managerial accounting process and its interrelationship with other fields of knowledge, and the role ... More

  2. Norms of Financial Management for Agri. Business

    Authors: Vyas, V S;

    Reference No: CMA0269TEC Pages: 10 Published on: 24, July, 1974

    Abstract: This is a technical note meant for trainers in AMP. The note a based on the material contained in the book. Financial Management in Agriculture by Hopkin, Berry and Baker and published by the Interstate Printers & Publishers, Danville, Illinois. It introduces the students with the nature of management problem in ... More

  3. Max-Value Stores, Inc.

    Authors: Gujarathi, Mahendra;

    Reference No: F&A0494 Pages: 6 Published on: 12, July, 2012

    Abstract: The Max-Value Stores case provides an opportunity for students to apply the understanding of various financial reporting topics (revenue recognition, liability de-recognition, accounting changes, and deferred taxes) to determine the applicable GAAP for recognizing gift card ?breakage?, the estimated amount of gift cards that is unlikely to be redeemed. The ... More

  4. ANA - Aeroportos de Portugal: Mechanisms of a Successful Business Model

    Authors: Huber, Hans;

    Reference No: CIPR0021 Pages: 24 Published on: 13, May, 2014

    Abstract: The Portuguese airport operator ANA was a profitable enterprise. The case analyzes the revenue streams of the company and key accounting benchmarks. It highlights the changes in the business model which occurred during the course of the preparations undertaken for privatization. The development of non-aeronautical services along with quality management ... More

  5. Tri-Sure India Limited

    Authors: Bhattacharyya, S K;

    Reference No: F&A0290 Pages: 35 Published on: 1, January, 1976

    Abstract: Describes the accounting adjustments made by the management that is subsequently audited and found to be without any operational basis. The auditors allege that sales have been inflated, adjustments have been made in receivables and inventories, and profit figures increased. This happens when the profit and loss account is to ... More

  6. Choice of Methodology for Software Solution at ABC Inc.

    Authors: Sinha, Piyush Kumar; Raghuram, G;

    Reference No: CISG0079 Pages: 19 Published on: 5, September, 2003

    Abstract: In April 2001 Canto Systems embarked on a project to deliver a comprehensive integrated system that would cater to magazine company, ABC Inc.s, order processing, accounting and operational needs. CSL chose the " Waterfall Methodology " to develop the system that would have a phased approach with intermediate deliverables. One month into ... More

  7. Coimbatore Yarns' Mark Receivables (B)

    Authors: Barua, Samir K; Varma, Jayanth R;

    Reference No: F&A0439(B)EX Pages: 1 Published on: 11, November, 1996

    Abstract: This is a case on foreign exchange risk management covering transaction exposure and accounting implications of forward contracts. This is a sequel to Coimbatore Yarns' Mark Receivables (A).F&A0439(A)EX ... More

  8. Lyons Industrials Limited **

    Authors: Seshan, Suresh A; Ramanathan, K V;

    Reference No: F&A0125 Pages: 3 Published on: 1, January, 1964

    Abstract: The company has adopted a profit-sharing scheme for its top management executives. The case discusses the accounting policy and procedures to be adopted for incorporating the results of this scheme in the financial statements. ... More

  9. Reliance: The Sturdy Bubble

    Authors: Gupta, Ramesh;

    Reference No: F&A0393 Pages: 26 Published on: 1, January, 1988

    Abstract: Deals with innovative financial strategies and accounting policies adopted by Reliance Industries. The case covers the entire life history of the company, thus providing an opportunity for financial and strategy analysis. To save computational work, appropriate ratios and funds flow analysis is provided in the Appendix. Market price data are ... More

  10. Hedging Cross Border Commodity Price Risk

    Authors: Varma, Jayanth R.;

    Reference No: F&A0509 Pages: 5 Published on: 24, July, 2013

    Abstract: The case is about an Indian company hedging soya oil price risk in the US futures market instead of in the Indian market to take advantage of better liquidity and wider choice of hedging instruments there. A stable long run relationship (cointegration) between the two markets appeared to make the ... More

  11. 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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