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  1. Accounting Records and Procedures **

    Authors: Seshan, Suresh A;

    Reference No: F&A0130TEC Pages: 21 Published on: 1, January, 1970

    Abstract: Describes some of the more common accounting records and procedures used by business organizations to prepare financial statements. The accounting records described are the journal and the ledger; the procedures of journalizing and ledger posting, and adjusting and closing processes are also dealt with. ... More

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  2. Maharashtra Agricultural Development and Fertilizer Promotion Corporation Limited (MAFCO)

    Authors: Bhattacharyya, S K; Govindarajan, V;

    Reference No: F&A0214 Pages: 15 Published on: 1, January, 1974

    Abstract: The case focuses on the identification of end-users of the corporation's financial statements and their information needs. The case examines the deficiencies of the corporation's Annual Report vis-a-vis the expectations of its end-users. It also deals with the role of auditors in attesting the corporation's accounts. ... More

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  3. Performance Budgeting and Auditing

    Authors: Sambrani, Shreekant;

    Reference No: CMA0306TEC Pages: 13 Published on: 17, October, 1974

    Abstract: Various principles and methods of evolving a performance budget are discussed along with the areas of application of performance budgeting to government systems. ... More

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  4. Rajpur Garments and Textiles Limited

    Authors: Bhat, Ramesh;

    Reference No: F&A0400 Pages: 4 Published on: 1, January, 1989

    Abstract: This case helps in preparing P&L account and balance sheet. It helps in classifying concepts like cost of production and cost of sales. ... More

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  5. Bharat Gases and Equipment Limited (A) **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    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

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  6. You and Ramesh

    Authors: Jaikumar, V;

    Reference No: F&A0297 Pages: 3 Published on: 1, January, 1977

    Abstract: Presents a problem in the analysis of overhead variance. Variances have to be calculated based on the volume of output and the volume (labour hours worked). Finally, the controversy as to which of these two methods is right has to be resolved. ... More

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  7. 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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  8. Industry Note on Analysis of change in income recognition practices before and after implementation of Ind AS 115

    Authors: Sindhi, Vicky Vasudev;

    Reference No: F&A0548TEC Pages: 12 Published 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

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  9. Lala Bhogilal and Balaji

    Authors: Balakrishnan, K;

    Reference No: F&A0309 Pages: 2 Published on: 1, January, 1977

    Abstract: This is a comprehensive case in variance analysis covering material, labour and overhead variances. Analysis of variances needs to be followed by assigning responsibility for the variances. ... More

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  10. Financing Well-Irrigation and Installation of a Pumpset **

    Authors: Desai, D K;

    Reference No: CMA0236 Pages: 16 Published on: 19, October, 1972

    Abstract: The case focuses on the problems of investment for irrigation facilities on the farm. The idea is to use a budgeting technique to evolve the investment proposal and then appraise whether the proposal is a bankable proposal. ... More

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  11. Moti and Heera (Private) Limited (A)

    Authors: Haynes, Warren W;

    Reference No: QM0003(A) Pages: 5 Published on: 1, January, 1965

    Abstract: Deals with allocation of expenses into various types of costs for determining the results of various offices and products. ... More

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  12. 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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  13. Crowd Funding: Concept and Economic Rationale

    Authors: Jacob, Joshy; Varma, Jayanth R;

    Reference No: F&A0530TEC Pages: 14 Published on: 30, March, 2016

    Abstract: Crowfunding is a relatively new way of raising capital for early stage entrepreneurial ventures. It involves raising funds from a large number of individuals in small denominations. The note discusses various aspects of the different forms of crowfunding. It describes the mechanics involved in the most popular form of crowfunding ... More

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  14. Ashok Chemicals and Fertilizers Company **

    Authors: Kuchhal, S C;

    Reference No: F&A0005 Pages: 7 Published on: 1, January, 1966

    Abstract: A comprehensive case on the conflicting considerations affecting the dividend policy in a well-established chemical and fertilizer company. ... More

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  15. Basic Concepts and Conventions

    Authors: Seshan, Suresh A;

    Reference No: F&A0129TEC Pages: 7 Published on: 1, January, 1970

    Abstract: Emphasizes the need for preparing financial statements by business organizations. After a brief description of the two major financial statements developed from accounting records, the note explains the basic concepts and conventions underlying financial statements. ... More

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