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  1. Case (41)
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  1. Urvashi Spinning Mills

    Authors: Balakrishnan, K;

    Reference No: F&A0307 Pages: 2 Published on: 1, January, 1977

    Abstract: Deals with a problem in overhead cost variance. The excess consumption of steam in a spinning mill has to be analyzed into variances arising from 1) cost of producing steam, 2) hourly rate of supply of steam, 3) number of hours worked, and 4) efficiency of spinning. Requires logic rather than application of standard ... More

  2. Reliance Power: Renewable Strategy

    Authors: Sinha, Sidharth;

    Reference No: F&A0535 Pages: 29 Published on: 22, December, 2016

    Abstract: In the wake of the December 2015 Paris COP21 (Conference of Parties), and India’s announced renewable energy commitments, Reliance Power is reviewing its renewable energy investments to arrive at a long term strategy for the role of renewable energy in its power generation portfolio and the financing of renewable projects. ... More

  3. KHDC: Costing System at P.P.U.

    Authors: Balakrishnan, K;

    Reference No: F&A0320 Pages: 14 Published on: 1, January, 1978

    Abstract: The case describes in detail the costing system of a handloom development corporation. The immediate problem faced by the organization is the apparent overpricing of its silk sarees and the resultant inventory build-up. Students can suggest revised prices and evaluate the system from the point of view of cost ... More

  4. Gujarat Steel Tubes Limited

    Authors: Gupta, Ramesh; Kuchhal, S C; Pola, Kumaran;

    Reference No: F&A0342 Pages: 3 Published on: 1, January, 1980

    Abstract: Discusses the considerations behind the bonus and dividend policy decisions, the complexities of these decisions, and their inter-dependence,more so in a profit declining situation. The implications of bonus decisions on future dividend policies are also illustrated. ... More

  5. Cost Classification Exercise

    Authors: Balakrishnan, K;

    Reference No: F&A0377 Pages: 3 Published on: 1, January, 1986

    Abstract: An introductory exercise in cost accounting which helps students to view the elements of costs from three different perspectives: 1) on a functional basis?manufacturing, selling, administration, research and development, etc; 2) on a traceability basis?direct versus indirect; and 3) on a behavioural basis?fixed versus variable. It is presented in an ... More

  6. 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

  7. Mayank's Dilemma

    Authors: Gupta, Ramesh;

    Reference No: F&A0389 Pages: 2 Published on: 1, January, 1988

    Abstract: Introduces the various concepts of inflation accounting. It questions the assumptions behind generally accepted accounting principles, and explores other alternatives like current cost and purchasing power, and adjusted financial statements. The distinction between accounting income and economic income is highlighted. ... More

  8. Cost Accounting for Inventory Valuation

    Authors: Seshan, Suresh A;

    Reference No: F&A0253TEC Pages: 29 Published on: 1, January, 1974

    Abstract: Deals with the concepts, techniques and procedures for inventory valuation in a manufacturing organization. The note describes the two major systems of cost accounting job and process. Also, included in the note, are the different bases of costs for inventory valuation, viz. actual versus standard cost, and direct or variable ... More

  9. National Steel Industries Limited (B)

    Authors: Venkiteswaran, N;

    Reference No: F&A0403 Pages: 8 Published on: 1, January, 1989

    Abstract: These two cases discuss project evaluation of a diversification proposal in a single product context. Case A (F&A0402), in particular, deals with strategic issues such as strengths and vulnerabilities of current business (precision tubes), need for diversification, evaluation of a diversification project (industrial gas cylinder) in terms of strategic ... More

  10. Amrita Tea

    Authors: Balakrishnan, K;

    Reference No: F&A0300 Pages: 1 Published on: 1, January, 1977

    Abstract: Examines the impact of substituting variable costs for fixed costs on profit, breakeven point, and margin of safety. Class discussion could cover the evaluation of relative business risks in two different cost structures?one with a higher proportion of variable costs and the other with a predominance of fixed costs. ... More

  11. Project Cost Control: Cost Estimating, Coding and Cost Accounting

    Authors: Shukla, P R;

    Reference No: PROD0189TEC Pages: 7 Published on: 1, January, 1984

    Abstract: Discusses the estimation of cost in project situations at various points in time. Also discusses coding to facilitate reporting and control of costs, and the cost accounting procedure for the project situation. ... More

  12. Janata Textile Corporation (B)

    Authors: Balakrishnan, K;

    Reference No: F&A0312(B) Pages: 3 Published on: 1, January, 1977

    Abstract: Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening work-in-process. ... More

  13. Gujarat Tractor Company Limited

    Authors: Agarwal, S P;

    Reference No: F&A0329 Pages: 3 Published on: 1, January, 1979

    Abstract: This case deals with the preparation of financial statements i.e., profit and loss statement and the balance sheet for an engineering company. It also involves preparation of journal entries for adjustments to be made to the trial balance. The case is based on the published annual report of an ... More

  14. City Beautiful Travels

    Authors: Pandey, I M;

    Reference No: F&A0370 Pages: 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

  15. Interface Between Government and Public Undertakings: The Audit Control (D)

    Authors: Bhatt, Anil;

    Reference No: BP0158TEC(D) Pages: 3 Published on: 1, January, 1979

    Abstract: The note discusses control through audit. In particular, it discusses the forms of audits, the role of the CAG, and criticism of the role of audit. ... More

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