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Latest published cases

List of Latest Published Cases

  1. Daizy Healthcare (B)

    Authors: Sriram, M S;

    Reference No: F&A0463(B) Pages: 6 Published on: 10, May, 2001

    Abstract: The objective of the case is to examine the impact of changed accounting standards on the reporting of financial results of a company. ... More

  2. Daizy Healthcare (A)

    Authors: Sriram, M S;

    Reference No: F&A0463(A) Pages: 5 Published on: 10, May, 2001

    Abstract: The case helps the students to identify and properly classify expenses under different heads and prepare financial statements. ... More

  3. Birla 3M Limited

    Authors: Sriram, M S;

    Reference No: F&A0462 Pages: 3 Published on: 27, August, 2001

    Abstract: The case deals with the concepts relating to finalization of accounts using basic data on transactions. It is expected that income statement, balance sheet and adjusting will be passed with the help of information given within the case. ... More

  4. Introducing Natural and Environmental Capital into National Income Accounts

    Authors: Ahuja, Vinod;

    Reference No: CMA0806TEC Pages: 12 Published on: 1, January, 2002

    Abstract: The capital-theoritic framework provides logical guide to incorporate changes in natural and environmental capital into the National Income Accounts. It is shown that the real Net National Product can, in principle, be estimated by subtracting from convetional GNP, the depreciation of man-made, natural, and environmental capital valued at their respective ... More

  5. Sales Accounting System in Fairdeal Traders, Ahmedabad

    Authors: Ravichandran, N;

    Reference No: CISG0069 Pages: 3 Published on: 9, January, 2003

    Abstract: Presenting a context involving the details of the last elements in a distribution network between the C&F agents and the retailers. The issues are design and implementation of an appropriate office accounting system. ... More

  6. Engineering Equipment and Electronics

    Authors: Sriram, M S;

    Reference No: F&A0468 Pages: 4 Published on: 21, October, 2003

    Abstract: Engineering Equipment and Electronics has had a good year. The transactions of the organization are given. The accounts of the company are to be finalized after considering certain unusual items pertaining to sale of business lines, foreign exchange related transactions and calculations of income taxes. ... More

  7. Accounting for Deferred Taxes

    Authors: Gandhi, Shailesh;

    Reference No: F&A0474TEC Pages: 10 Published 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

  8. Fannie Mae - Accounting for Interest Rate Caps

    Authors: Varma, Jayanth R;

    Reference No: F&A0475 Pages: 8 Published on: 22, March, 2005

    Abstract: Accounting and Valuation of Interest Rate caps demarcation between intrinsic value and time value for the purposes of hedge accounting. Accounting errors and restatements geography: United States. ... More

  9. Wipro's Billion Dollar Hedge

    Authors: Varma, Jayanth R;

    Reference No: F&A0476 Pages: 10 Published on: 22, March, 2005

    Abstract: Hedging of future forecasted revenues. Accounting issues and issues of hedging policy. Economic and transaction exposure. Exchange Rate Forecasting geography: India. ... More

  10. Ganguly International Limited

    Authors: Agarwalla, Sobhesh Kumar;

    Reference No: F&A0486 Pages: 4 Published on: 21, September, 2010

    Abstract: The case helps students in integrating three financial statements and provides an opportunity to prepare a statement of cash flows using two sequential balance sheets. It covers transactions relating to issue of shares and debentures, depreciation, refundable and non-refundable security deposits, provision for doubtful debts, goods distributed free of cost, ... More

  11. 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

  12. Great Northern Iron Ore Properties

    Authors: Jacob, Joshy; Varma, Jayanth R.;

    Reference No: F&A0518 Pages: 8 Published on: 1, December, 2015

    Abstract: The case presents a context of irrational pricing in a stock and demonstrates the possible role of investor heuristics operating in the financial markets. The case is ideal in a course on behavioral finance to teach topics like the limits to arbitrage or the influence of various heuristics in financial ... More

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