Reference No: F&A0276Pages: 2Published on: 1, January, 1975
Abstract: This is an introductory case on cash flow planning. It can also be used to illustrate why the surpluses shown by the income statement under accrual accounting vary from the surpluses according to the cash flow statements. ... More
Reference No: F&A0267(A)Pages: 2Published on: 1, January, 1975
Abstract: These cases provide a list of the items (with figures) that appear in the company's balance sheet and profit and loss statement. Students are required to classify these items and prepare financial statements. ... 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: 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: 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&A0217Pages: 10Published on: 1, January, 1974
Abstract: The case deals with 1) relevance of convertible securities for raising longterm funds in the Indian environment, 2) choice between shortterm borrowing and mediumterm 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
Reference No: F&A0251Pages: 7 Published on: 1, January, 1974
Abstract: The chairman of the company has assured the shareholders of a minimum dividend following increase in the company's licensed capacity. The chief accountant and other senior executives analyse the market for beer, the demand potential, plus the structure and behaviour of material costs and operating expenses, to see if 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 longrange planning. ... More