Reference No: F&A0264(B)Pages: 3 Published on: 1, January, 1975
Abstract: Gives a consultant's recommendations regarding a framework for evaluating and controlling a nutritional programme. It helps students in evaluating the comprehensiveness and validity of the framework they have developed on the basis of the data given in Case (A) F&A0264(A). ... More
Reference No: F&A0224Pages: 8Published 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
Reference No: CMA0309(B)Pages: 14Published on: 17, October, 1974
Abstract: The case discusses the application of performance budgeting to a large Adivasi rehabilitation-cum-milk production project undertaken by a state government. Various procedures and formats for obtaining performance budgets in the entire scheme have been discussed. ... More
Reference No: CMA0306TEC Pages: 13Published on: 17, October, 1974
Abstract: Various principles and methods of evolving a performance budget are discussed along with the areas of application of performance budgeting to government systems. ... More
Reference No: CMA0275Pages: 2Published on: 13, September, 1974
Abstract: It is a Schematic budget of the income and expenditure of a Agro-Services societies prepared on the basis of data collected in a taluka survey. ... 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&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
