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  1. Larsen and Toubro Limited (I)

    Authors: Bhattacharyya, S K; Camillus, J C;

    Reference No: F&A0233(I) Pages: 16 Published on: 1, January, 1974

    Abstract: After developing the required understanding of a long range framework for more effective budgeting [described in L&T (D) and (E)], the General Manager (Finance) considers the time appropriate to have a hard look at the existing budgeting system in the organization. Several issues (e.g. the role of the ... More

  2. Roha Foods: Bharat Bank Refinances a Mortgage Loan

    Authors: Das, Prashant; Purohit, Prashant;

    Reference No: F&A0578 Pages: 9 Published on: 29, August, 2025

    Abstract: The case explores the intricacies of debt refinancing decisions in the context of large real estate assets. Neelima Patel, representing Roha Foods—a business-to-business food product supplier—faced a crucial financial decision. Having financed the company's expansion with a floating-rate mortgage loan from Cuttak Bank, she was now presented ... More

  3. Larsen and Toubro Limited (B)

    Authors: Bhattacharyya, S K; Camillus, J C;

    Reference No: F&A0233(B) Pages: 13 Published on: 1, January, 1973

    Abstract: The team of consultants engaged in defining L&T's businesses, and streamlining its management planning and control systems, identifies four major "product groups" as distinct businesses of L&T. The existing reporting system in relation to one of these four groups is described. The case seeks to identify the determinants ... More

  4. 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

  5. Innovative Always

    Authors: Dave, Shruti;

    Reference No: F&A0493 Pages: 2 Published on: 10, February, 2012

    Abstract: The Max-Value Stores case provides an opportunity for students to apply the understanding of various financial reporting topics (revenue recognition, liability de-recognition, accounting changes, and deferred taxes) to determine the applicable GAAP for recognizing gift card ?breakage', the estimated amount of gift cards that is unlikely to be redeemed. The ... More

  6. Mitsui (India) Limited **

    Authors: Gandhi, V P;

    Reference No: F&A0060 Pages: 11 Published on: 1, January, 1967

    Abstract: In the Indian subsidiary of a foreign concern, the collaboration agreement between the parent and the subsidiary is to continue for ten years. The longrange financial statements of the company are to be utilized for estimating the tax liabilities of the foreign holding and the Indian subsidiary companies. ... More

  7. Muni (Private) Limited **

    Authors: Gandhi, V P;

    Reference No: F&A0061 Pages: 3 Published on: 1, January, 1967

    Abstract: Companies under a managing agency house and located in the same industrial area decide to start a common services company for facilities like water, electricity, security, steam, firefighting, etc. The question of advisability of starting such a company from the tax angle is raised. ... More

  8. Estimation of Cost of Goods Sold in a Manufacturing Firm

    Authors: Nagar, Neerav;

    Reference No: F&A0558EX Pages: 1 Published on: 27, October, 2020

    Abstract: Indian Accounting Standard (lnd AS) 1 and Schedule lll (Division ll) to the Companies Act (2013) mandate that Indian firms should report expenses in the Income Statement by ‘nature’ (for example, raw material consumed, employee costs, etc.). This contrasts with the reporting of expenses by ‘function’ (for example, manufacturing, selling, etc.) that ... More

  9. Central Equipment Company (CEC)

    Authors: Pandey, I M; Bhat, Ramesh;

    Reference No: F&A0394 Pages: 4 Published on: 1, January, 1988

    Abstract: The objective of this case is to identify and relate the factors which should be taken into account while making financing decisions. The case focuses on the EBITEPS analysis, degree of financial leverage, and degree of operating leverage. Factors like control, flexibility, and cash flow consequences are also highlighted. ... More

  10. 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

  11. 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

  12. Coimbatore Yarns' Mark Receivables (B)

    Authors: Barua, Samir K; Varma, Jayanth R;

    Reference No: F&A0439(B)EX Pages: 1 Published on: 11, November, 1996

    Abstract: This is a case on foreign exchange risk management covering transaction exposure and accounting implications of forward contracts. This is a sequel to Coimbatore Yarns' Mark Receivables (A).F&A0439(A)EX ... More

  13. The 'Standard Mills Company Limited

    Authors: Kuchhal, S C;

    Reference No: F&A0217 Pages: 10 Published on: 1, January, 1974

    Abstract: The case deals with 1) relevance of convertible securities for raising longterm funds in the Indian environment, 2) choice between shortterm borrowing and mediumterm bonds, which are convertible into equity at the option of holders, and 3) comparative merits of loan converted into equity by lending institutions, and convertible bonds ... More

  14. National Steel Industries Limited (A)

    Authors: Venkiteswaran, N;

    Reference No: F&A0402(A) Pages: 19 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

  15. Reliable Texamill Limited

    Authors: Pandey, I M;

    Reference No: F&A0378 Pages: 6 Published on: 1, January, 1987

    Abstract: The case deals with the following points: 1)To find how Reliable Texamill Limited (RTL) has raised funds to finance its activities in the past; 2)To evaluate RTL's estimate of bank borrowing for 1983, and its overall financial and operating plans; and 3)To explore the wisdom of proceeding with a rapidly expanding ... More

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