Reference No: F&A0389Pages: 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
Reference No: F&A0308Pages: 1Published on: 1, January, 1977
Abstract: Deals with responsibility accounting. Using concepts of standard costing and variance analysis, the performance of four departments? purchasing, mixing, pellet- making and selling? can be delineated. Class discussion could cover the interdependence of the variances of different responsibility centres. ... More
Reference No: F&A0402(A)Pages: 19Published 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
Reference No: F&A0322Pages: 28Published on: 1, January, 1978
Abstract: The first of a set of three related cases, this case gives the historical background of the Tamil Nadu Handloom Weavers' Cooperative Society Limited (Co optex) since its inception, and the objectives set for1971-19 78 as part of an MBO system being introduced. ... More
Reference No: F&A0474TECPages: 10Published on: 21, March, 2005
Abstract: This note defines the concept of deferred tax arising from timing differences between the accounting income and tax income. It gives detailed procedures for computation of deferred tax under various situations along with journal entries and provides details of presentation of deferred tax liability or asset in the financial statements. ... More
