Reference No: F&A0370Pages: 5 Published on: 1, January, 1985
Abstract: Highlights the determination of cash flows for investment analysis. Its main focus is on the treatment of interest on debt in computing projects' cash flows. ... More
Reference No: F&A0251Pages: 7 Published on: 1, January, 1974
Abstract: The chairman of the company has assured the shareholders of a minimum dividend following increase in the company's licensed capacity. The chief accountant and other senior executives analyse the market for beer, the demand potential, plus the structure and behaviour of material costs and operating expenses, to see if the ... More
Reference No: F&A0210Pages: 6 Published on: 1, January, 1973
Abstract: An engineering company is trying to prepare proforma financial statements, using ten months' actual and two months' estimated transactions as base year data. A comprehensive list of projected transactions is given for the budget year and the effect of these transactions has to be determined. ... More
Reference No: F&A0397Pages: 7 Published on: 1, January, 1988
Abstract: The objective of this case is to estimate the appropriate discount rate which would serve as a cut-off rate in evaluating and accepting capital expenditure projects. The calculation of cost of equity, cost of debt, and weighted average cost of capital concepts are highlighted. In making calculations the case also ... 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: 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
Reference No: F&A0122(B)Pages: 7 Published on: 1, January, 1970
Abstract: The accountant of Rekha Limited, a large Indian company, suggests certain changes in capital budgeting. He proposes the use of discounted payback period as a measure of investment worth and as a procedure for estimating the cost of capital the company should use as a discount rate for accepting project ... More
Reference No: F&A0548TECPages: 12Published on: 5, November, 2019
Abstract: The Technical Note analyses the impact of Indian Accounting Standard (Ind AS) 115 converged with International Financial Reporting Standard 15 on income recognition practices in Real Estate Sector. Indian Accounting Standard 115 was made applicable from April 2018. The Technical Note also analyses the implications of Ind AS 115 for the business and finance of ... More
Reference No: CMA0155(B)Pages: 2Published on: 6, November, 1968
Abstract: This text details the pressures under which the PO is working. It shows factors like massiveness of the project, its wide geographic coverage combined with low budget, affecting his efficiency. It further shows that the manner in which the delegation of job has been made to two officers immediately under ... More
Reference No: F&A0349Pages: 3Published on: 1, January, 1981
Abstract: The basic elements of the control system initially envisaged by the company were 1) PERT/cost system to monitor project progress and related costs; 2) material and labour cost standards to form the basis of comparison with actuals; and 3) an overhead budget which identified the various manufacturing, finance, and administration overheads by ... More
Reference No: QM0117(A)Pages: 17Published on: 1, January, 1977
Abstract: The case begins with a letter from the mill's factory manager to Professor Shah of IIMA, inviting him to work on a costing system for the mill. Professors Shah and Mote meet the executives of the mill to discuss the details about the project. The discussions reveal that the Chief ... More
Reference No: F&A0168Pages: 16Published on: 1, January, 1970
Abstract: Mr. Ramnath, an experienced businessman, works out a comprehensive scheme for developing his sixteen acre plot of land with expert help. He has now submitted his project to the Agricultural Finance Corporation for obtaining a loan towards the capital cost of the project and the working capital required for the ... More
