Reference No: F&A0084(B)Pages: 6Published on: 1, January, 1970
Abstract: After a project has been approved for implementation, the mechanism by which it is controlled is discussed. In class, the discussion is mainly about the utility of the mechanism together with exploration of alternatives. ... More
Reference No: F&A0128TECPages: 13Published on: 1, January, 1970
Abstract: This note covers the following topics: purpose of preparing a balance sheet; format of a balance sheet; and a detailed description of each asset, liability and owners' equity item that appears in a normal balance sheet. The concluding part of the note describes how the effect of accounting transactions can ... More
Reference No: F&A0155(A)Pages: 14Published on: 1, January, 1970
Abstract: Describes a large commercial bank's system of performance appraisal for its branches along five major dimensions: 1) growth in deposits/advances (depending on whether they are deposits- heavy or advance- heavy branches), 2) profits or losses, 3) staff relations, 4) efficiency in internal branch routine, and 5) customer service. In actual practice, however, the management ... 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&A0188Pages: 20 Published on: 1, January, 1972
Abstract: The officer in charge of the credit authorization section is evaluating a request for granting credit for meeting working capital requirements. The case presents data for assessing the need for working capital requirements, availability of funds from various sources, past performance, and history of credit granted by the bank from ... 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
