Reference No: F&A0209Pages: 14 Published on: 1, January, 1973
Abstract: Deals with the treatment of deferral of the selling and distribution expenses during 1971- 72. It focuses on the accounting treatment of training, sales promotion and selling, and distribution expenses incurred for the development of demand for fertilizers to be produced by new manufacturing units outside the "economic zones" of the ... More
Reference No: F&A0247Pages: 22 Published on: 1, January, 1974
Abstract: Deals with the budgetary control system and management control systems and processes. Emphasis has been placed on the components of budgeting and preparation of budgets. Other aspects touched upon are capital budgeting and long range planning. ... More
Reference No: F&A0236Pages: 10 Published on: 1, January, 1974
Abstract: Deals with marginal income accounting for planning purposes. Involves separation of fixed and variable costs and making a distinction between direct and indirect costs, and the irrelevance of allocation of overhead and common costs for planning purposes. ... More
Reference No: F&A0214Pages: 15Published on: 1, January, 1974
Abstract: The case focuses on the identification of end-users of the corporation's financial statements and their information needs. The case examines the deficiencies of the corporation's Annual Report vis-a-vis the expectations of its end- users. It also deals with the role of auditors in attesting the corporation's accounts. ... More
Reference No: F&A0230TECPages: 4 Published on: 1, January, 1974
Abstract: Discusses the merits of short period forecast of cash receipts and disbursements (cash budgeting) as a tool for assessing working capital requirements, and argues that such cash budgeting procedure is a better tool for control of use of credit by financing institutions. ... More
Reference No: F&A0252Pages: 5 Published on: 1, January, 1974
Abstract: This is an introductory note on management accounting, with particular reference to cost accounting. It describes the need for managerial accounting information, the purpose for which managerial accounting information can be used, the nature of the managerial accounting process and its interrelationship with other fields of knowledge, and the role ... More
Reference No: F&A0249Pages: 28Published on: 1, January, 1974
Abstract: The general manager was considering what additional control information should be collected and what control practices adopted so that the venture would be successful, and conform to plans. He was concerned about the increasing outstanding balances in the current accounts for supplies and requisites to fishing boats.This case is ... More
Reference No: F&A0217Pages: 10Published on: 1, January, 1974
Abstract: The case deals with 1) relevance of convertible securities for raising long term funds in the Indian environment, 2) choice between short term borrowing and medium term bonds, which are convertible into equity at the option of holders, and 3) comparative merits of loan converted into equity by lending institutions, and convertible bonds ... More
Reference No: F&A0237Pages: 5 Published on: 1, January, 1974
Abstract: Mr. Kanjibhai Jivabhai Malam was planning the operations of the society and was worried whether the bank loan would be sufficient to meet its requirements. He also wanted to know when funds would be surplus so that he could plan for their optimum use. The case involves the preparation of ... More
Reference No: F&A0234(A)Pages: 11Published on: 1, January, 1974
Abstract: A construction company has submitted its published annual report to a bank in support of an application for additional financial assistance. A bank official analyses these reports with a view to establishing the company's profitability, liquidity and solvency, and financial policies. The case requires the use of the tools and ... More
Reference No: F&A0233(I)Pages: 16Published on: 1, January, 1974
Abstract: After developing the required understanding of a long range framework for more effective budgeting [described in L&T (D) and (E)], the General Manager (Finance) considers the time appropriate to have a hard look at the existing budgeting system in the organization. Several issues (e.g. the role of the ... More
Reference No: F&A0253TECPages: 29Published on: 1, January, 1974
Abstract: Deals with the concepts, techniques and procedures for inventory valuation in a manufacturing organization. The note describes the two major systems of cost accounting job and process. Also, included in the note, are the different bases of costs for inventory valuation, viz. actual versus standard cost, and direct or variable ... More
Reference No: F&A0229TECPages: 24Published on: 1, January, 1974
Abstract: This note discusses some aspects of the measurement of the benefits from investment and the development of criteria for choosing a project. The focus of the discussion is on how to build uncertainty about the behaviour of several key input factors underlying the projected rate of return explicitly in the ... More
