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  1. No More Off The Books: Lease Accounting At TSM Inc.

    Authors: Agarwalla Sobhesh Kumar; Jain lshita ;

    Reference No: F&A0581 Pages: 11 Published on: 31, December, 2025

    Abstract: Due to a change in accounting regulations, TSM Inc. was faced with a major change in the process of recording leases in its financial statements. This case explores the implications of transitioning from IND AS 17 to IND AS 116, by analysing financial statements under the two standards. lt focuses on the ... More

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  2. Bharat Dyes and Chemicals Limited

    Authors: Agarwal, S P;

    Reference No: F&A0328 Pages: 10 Published on: 1, January, 1979

    Abstract: Deals with the mechanics of preparing the various books of accounts such as the cash book, sales day book, sales return book, purchase day book, purchase return book, journal proper, posting of the various transactions to the ledgers and preparation of "T" accounts, and preparation of trial balance and financial ... More

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  3. Shah Trading Company

    Authors: Gupta, Ramesh;

    Reference No: F&A0385 Pages: 4 Published on: 1, January, 1988

    Abstract: The case highlights the dichotomy of book profits and cash profits. Despite heavy retention of profits in business, rapid inflation causes liquidity problems. ... More

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  4. Jindal Manufacturing Company Limited **

    Authors: Gupta, Ramesh;

    Reference No: F&A0317 Pages: 5 Published on: 1, January, 1978

    Abstract: The case deals with the mechanics of preparing accounting books. It involves preparation of journal entries, "T" accounts, trial balance, adjustment entries and final accounts. It provides an understanding of the various accounting concepts, principles and conventions involved in recording business transactions. ... More

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  5. The Analysis of Financial Statements: Uses and Limitations

    Authors: Shah, B G;

    Reference No: F&A0150TEC Pages: 7 Published on: 1, January, 1972

    Abstract: Describes the limitations and uses of financial statements by outside financial analysts  particularly limitations arising from differences in accounting conventions, and discrepancy between book value and realizable value due to change in price levels and the nonmonetary factors, which are not quantified in the financial statements. It discusses the ... More

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