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

Latest published cases

List of Latest Published Cases

  1. 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

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  2. 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

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  3. 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

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  4. 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

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