Reference No: F&A0121Pages: 14 Published on: 1, January, 1970
Abstract: Provides an exercise in application of sources of funds and its interpretation. It serves to highlight that changes in the balance sheet figures do not necessarily mean application and/or use of funds. ... More
Reference No: F&A0129TECPages: 7 Published on: 1, January, 1970
Abstract: Emphasizes the need for preparing financial statements by business organizations. After a brief description of the two major financial statements developed from accounting records, the note explains the basic concepts and conventions underlying financial statements. ... More
Reference No: F&A0155(B)Pages: 15Published on: 1, January, 1970
Abstract: The case describes a Management control system in operation in a leading India bank and highlights the problems relating to performance evaluation of branches during the case discussion the need for formal management control and reporting system based on predetermined targets relating to deposits, advances, costs and profits is brought ... More
Reference No: F&A0093Pages: 4Published on: 1, January, 1970
Abstract: Raises the question of how the following three items should be treated in accounts: 1) exceptional repairs of a non recurring nature; 2) substantial advertising and publicity expenditure; and 3) structural additions and alterations. The chief accountant's opinions are expressed in the case, while in the class other viewpoints are to be brought ... More
Reference No: F&A0057(B)Pages: 2Published on: 1, January, 1970
Abstract: This series enables students to understand the complete accounting cycle. The cases list the transactions that have occurred over a two month period. The student is required to journalize the transactions, post the entries into the ledger accounts, summarize the ledger accounts, prepare a trial balance and finally prepare the ... More
Reference No: F&A0152Pages: 8 Published on: 1, January, 1971
Abstract: A textile mill has approached a financial institution for an additional working capital loan of Rs.60 lakhs. The case highlights the problem arising from poor fund generation relative to fixed costs. The gross profit of the company is insufficient to meet the interest burden, which has substantially increased because a ... More
Reference No: F&A0160Pages: 3Published on: 1, January, 1971
Abstract: A young engineer entrepreneur, wishing to start a manufacturing enterprise, approaches a leading commercial bank for financial assistance. The bank asks the entrepreneur to furnish forecasted financial statements. A summary of the expected (manufacturing and selling) transactions during the first year of operations is given. The student is required to ... More
Reference No: F&A0208Pages: 9Published on: 1, January, 1971
Abstract: The focus of this case is on the problem of recognition of current income when related expenses are spilled over to the next accounting year (e.g. for future warranty repair costs). The issues that arise are whether it is enough to record future expenses as and when they arise ... More
Reference No: F&A0150TECPages: 7 Published on: 1, January, 1972
Abstract: Describes the limitations and uses of financial statements by outside financial analysts particularly limitations arising from differences in accounting conventions, and discrepancy between book value and realizable value due to change in price levels and the non monetary factors, which are not quantified in the financial statements. It discusses the ... More
Reference No: F&A0100(A)Pages: 3Published on: 1, January, 1972
Abstract: The balance sheets, analysis of profit and loss statements and some balance sheet ratios of ten different industries are given in the case. These industries comprise bank, general insurance, electricity, shipping, iron and steel, hotel, managing agency, trader, airlines corporation, and the State Financial Corporation. In the process, students gain ... More
