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  1. Case (7)
  2. Technical Note (11)

Latest published cases

List of Latest Published Cases

  1. Cost-Volume-Profit Analysis

    Authors: Kuchhal, S C;

    Reference No: F&A0050TEC Pages: 19 Published on: 1, January, 1967

    Abstract: A technical note discussing the significance and application of the tool of analyzing cost, volume and profit. Suitable illustrations and charts have been included to explain the mechanics and interpretation of this analytical tool. ... More

  2. Accounting Records and Procedures **

    Authors: Seshan, Suresh A;

    Reference No: F&A0130TEC Pages: 21 Published on: 1, January, 1970

    Abstract: Describes some of the more common accounting records and procedures used by business organizations to prepare financial statements. The accounting records described are the journal and the ledger; the procedures of journalizing and ledger posting, and adjusting and closing processes are also dealt with. ... More

  3. The Balance Sheet

    Authors: Seshan, Suresh A;

    Reference No: F&A0128TEC Pages: 13 Published 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

  4. The Profit and Loss Statement

    Authors: Seshan, Suresh A;

    Reference No: F&A0131TEC Pages: 14 Published on: 1, January, 1970

    Abstract: The form and content of the profit and loss statement and related accounting concepts and conventions are described in this technical note. An actual profit and loss statement is used for illustrative purposes. The concepts covered include income realization and expense recognition. The note also describes the distinction between cash ... More

  5. Basic Concepts and Conventions

    Authors: Seshan, Suresh A;

    Reference No: F&A0129TEC Pages: 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

  6. The Analysis of Financial Statements: Uses and Limitations

    Authors: Shah, B G;

    Reference No: F&A0150TEC Pages: 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 nonmonetary factors, which are not quantified in the financial statements. It discusses the ... More

  7. Cash Budget: A Tool for Credit Planning

    Authors: Shah, B G;

    Reference No: F&A0230TEC Pages: 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

  8. Shree Sagar Sarvoday Sahakari Mandali Limited **

    Authors: Varshneya, K L;

    Reference No: F&A0237 Pages: 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

  9. Uncertainty Analysis in Capital Investment Decisions: Some Aspects**

    Authors: Mote, V L; Patil, Venkutai H; Shah, B G;

    Reference No: F&A0229TEC Pages: 24 Published 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

  10. IIMA Mess: The Pricing Controversy **

    Authors: Balakrishnan, K;

    Reference No: F&A0224 Pages: 8 Published on: 1, January, 1975

    Abstract: Deals with the problem of equitable pricing in a situation where: 1) common facilities are shared by two groups of clientele, with a high incidence of joint costs; 2) the methods of pricing for the two groups are different? one group charged on an "actual cost" basis and the other on fixed ... More

  11. You and Ramesh

    Authors: Jaikumar, V;

    Reference No: F&A0297 Pages: 3 Published on: 1, January, 1977

    Abstract: Presents a problem in the analysis of overhead variance. Variances have to be calculated based on the volume of output and the volume (labour hours worked). Finally, the controversy as to which of these two methods is right has to be resolved. ... More

  12. Lala Bhogilal and Balaji

    Authors: Balakrishnan, K;

    Reference No: F&A0309 Pages: 2 Published on: 1, January, 1977

    Abstract: This is a comprehensive case in variance analysis covering material, labour and overhead variances. Analysis of variances needs to be followed by assigning responsibility for the variances. ... More

  13. The Concept of Cost and Capital

    Authors: Pandey, I M;

    Reference No: F&A0360TEC Pages: 3 Published on: 1, January, 1983

    Abstract: The note discusses the concept and measurement problems of cost of capital in nontechnical language. ... More

  14. Capital Investment Analysis: Correct Definitions of Cash Flows and Cost of Capital

    Authors: Pandey, I M;

    Reference No: F&A0361TEC Pages: 7 Published on: 1, January, 1983

    Abstract: This note compares the conventional and the Arditti-Levy methods of measuring cash flows and discount rate. It proves that the conventional method is consistent with the wealth maximizing principle. ... More

  15. Project Cost Control: Cost Estimating, Coding and Cost Accounting

    Authors: Shukla, P R;

    Reference No: PROD0189TEC Pages: 7 Published on: 1, January, 1984

    Abstract: Discusses the estimation of cost in project situations at various points in time. Also discusses coding to facilitate reporting and control of costs, and the cost accounting procedure for the project situation. ... More

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