Abstract
The company, which has been valuing closing stock at sales value, switches over to valuation at direct costs. After a few years, it goes back to its original method of valuing stocks. In the class, the effects of changeover are assessed; the real reasons why the company made the switchovers are studied; and finally, the circumstances under which these changeovers were made are explored.
Additional Information
| Product Type | Case |
|---|---|
| Reference No. | F&A0094(B) |
| Title | Eastern Paper Mills Limited (B) |
| Pages | 7 |
| Published on | Jan 1, 1968 |
| Year of Event | 1961-1966 |
| Authors | Bhattacharyya, S K; Jaikumar, V; |
| Area | Finance and Accounting (F&A) |
| Discipline | Accounting |
| Sector | Manufacturing |
| Country | India |
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