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Latest published cases

List of Latest Published Cases

  1. Co-Optex: Funds Flow Analysis for 1975-76

    Authors: Balakrishnan, K; Raman, K S;

    Reference No: F&A0318 Pages: 5 Published on: 1, January, 1978

    Abstract: An exercise in preparing funds flow statements and cash flow statements from the opening and closing balance sheets, profit/loss account and profit/loss appropriation accounts. ... More

  2. Mridula Ice Cream Parlour (A)

    Authors: Balakrishnan, K; Jaikumar, V;

    Reference No: F&A0315(A) Pages: 6 Published on: 1, January, 1978

    Abstract: A case in relevant costs and pricing, describing product costing under a full costing system. An accountant suggests improved basis for allocation of fixed/common costs. Relevance of product costs worked out under the old and revised systems can be scrutinized in the context of a price revision to improve ... More

  3. Co-optex: Budgetary Control Systems

    Authors: Balakrishnan, K;

    Reference No: F&A0323 Pages: 18 Published on: 1, January, 1978

    Abstract: The second of the set, this case describes the sales, stock, and production budgets and their final translation into a cash budget. Also describes the marketing information system being introduced to facilitate the budgetary control systems. ... More

  4. Co-Optex: Financial Statements for 1975-76

    Authors: Balakrishnan, K; Raman, K S;

    Reference No: F&A0319EX Pages: 2 Published on: 1, January, 1978

    Abstract: An exercise in preparing profit/loss account, profit/loss appropriation account, and balance sheet for an apex cooperative society from its trial balance. ... More

  5. Standard Swings Limited

    Authors: Desai, P V; Bhattacharyya, S K;

    Reference No: F&A0326 Pages: 4 Published on: 1, January, 1978

    Abstract: Mr. Ajoy Gupta has invented electrically operated automatic swings. As part of establishing the manufacturing project, he is required to present before the financing bank a set of projected cash receipts and payments, income statement, and balance sheet, in addition to certain policy inputs. Identification of various policy inputs and ... More

  6. Jindal Manufacturing Company Limited **

    Authors: Gupta, Ramesh;

    Reference No: F&A0317 Pages: 5 Published on: 1, January, 1978

    Abstract: The case deals with the mechanics of preparing accounting books. It involves preparation of journal entries, "T" accounts, trial balance, adjustment entries and final accounts. It provides an understanding of the various accounting concepts, principles and conventions involved in recording business transactions. ... More

  7. Universal Publishers

    Authors: Bhattacharya, C D;

    Reference No: F&A0331 Pages: 3 Published on: 1, January, 1979

    Abstract: Deals with the preparation of the statement of sources and application of funds and a statement of changes in working capital, along with all the supporting schedules. ... More

  8. Relative Roles of Direct and Indirect Rural Credit in Promoting Fertilizer Use

    Authors: Desai, Bhupat M; Patel, M S;

    Reference No: CMA0483 Pages: 3 Published on: 1, January, 1979

    Abstract: The case raises several questions about how to prioritize the relative importance of credit and non-credit factors in promoting fertilizer use. It also discusses the relative importance of two types of short-term agricultural credit - direct and indirect. These questions are posed with a view to understanding the contribution of ... More

  9. 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

  10. Southern Chemicals and Pharmaceuticals Limited

    Authors: Agarwal, S P;

    Reference No: F&A0327 Pages: 3 Published on: 1, January, 1979

    Abstract: This case deals with the preparation of financial statements i.e., profit and loss statement and bala sheet, from a list of balances. It also deals with the preparation of journal entries with respect to adjustments and additional information given, besides the list of balances. ... More

  11. Handtex Corporation (A)

    Authors: Seshan, Suresh A; Balakrishnan, K;

    Reference No: F&A0335EX Pages: 4 Published on: 1, January, 1979

    Abstract: An exercise in classification of costs, with a view to understanding the basic cost terminology. Examples from the handloom sector have been given. ... More

  12. Coastal Pradesh Forest Development Corporation: Breakeven for Boat Building Yard

    Authors: Balakrishnan, K;

    Reference No: F&A0325 Pages: 4 Published on: 1, January, 1979

    Abstract: Narrates the discussion between the managing director and the chief accountant of a forest development corporation regarding the commencement of a boat-building yard. It gives a detailed breakup of the price and cost structure of a typical 48-feet teakwood- based boat they intend to manufacture as an ongoing activity. Students ... More

  13. Viking Limited

    Authors: Ramamurthy, B; Govindarajan, V;

    Reference No: F&A0332 Pages: 6 Published on: 1, January, 1979

    Abstract: Details a practical, reallife problem in transfer pricing. An existing system is detailed and all problems associated with the same are raised. ... More

  14. Introduction to the Concept of Costs

    Authors: Malya, M Meenakshi;

    Reference No: QM0149TEC Pages: 6 Published on: 1, January, 1979

    Abstract: This is a technical note that introduces the concept of relevant costs for decisionmaking. Examples are provided. ... More

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