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Latest published cases

List of Latest Published Cases

  1. Maharaja Mills Limited

    Authors: Varshneya, K L; Shah, B G;

    Reference No: F&A0164 Pages: 4 Published on: 1, January, 1971

    Abstract: This is an exercise in funds flow statements. The difference between cash flow and funds flow (working capital) can be illustrated. ... More

  2. Quality Printers Limited **

    Authors: Bhattacharyya, S K;

    Reference No: F&A0093 Pages: 4 Published on: 1, January, 1970

    Abstract: Raises the question of how the following three items should be treated in accounts: 1) exceptional repairs of a nonrecurring nature; 2) substantial advertising and publicity expenditure; and 3) structural additions and alterations. The chief accountant's opinions are expressed in the case, while in the class other viewpoints are to be brought ... More

  3. Bombay Drug Stores (B) **

    Authors: Seshan, Suresh A;

    Reference No: F&A0057(B) Pages: 2 Published on: 1, January, 1970

    Abstract: This series enables students to understand the complete accounting cycle. The cases list the transactions that have occurred over a two month period. The student is required to journalize the transactions, post the entries into the ledger accounts, summarize the ledger accounts, prepare a trial balance and finally prepare the ... More

  4. Jitulab Chemicals **

    Authors: Seshan, Suresh A;

    Reference No: F&A0127 Pages: 4 Published on: 1, January, 1970

    Abstract: The case deals with the need for accounting information for a small business. A change in the nature and size of the business raises questions regarding the type of accounting records that need to be maintained. The relevance of basic accounting concepts and conventions can also be discussed. ... More

  5. Polymer Reagents (Private) Limited **

    Authors: Balakrishnan, K;

    Reference No: F&A0216 Pages: 12 Published on: 1, January, 1970

    Abstract: Deals with attempts to control critical material costs through the piecemeal introduction of a standard costing system. Some of the aspects dealt with are: 1) comparative cost analysis of alternative sources of imported raw materials; 2) purchase performance analysis through comparison of the actuals with the budgets on the chosen alternative; 3) use ... More

  6. Hindustan Machinery Manufacturing Company **

    Authors: Seshan, Suresh A; Ramanathan, K V;

    Reference No: F&A0072 Pages: 6 Published on: 1, January, 1970

    Abstract: The operating costs of a particular job order have shown a sharp increase compared with the same job order executed in the previous month. The difference has arisen because the job order was machined on separate machines, each having different operating characteristics and costs. The case can be used to ... More

  7. Dunlop India Limited(B) **

    Authors: Shah, B G; Varshneya, K L;

    Reference No: F&A0110(B) Pages: 5 Published on: 1, January, 1970

    Abstract: Case (B) is an exercise in the ratio analysis from the viewpoint of management, lenders and investors. ... More

  8. Mansa Building

    Authors: Seshan, Suresh A;

    Reference No: F&A0089 Pages: 6 Published on: 1, January, 1970

    Abstract: The Objective of this case is to have the students prepare financial Statements using the annual concept. Several transactions are included to illustrate prepaid expenses, accrued expenses and prepaid revenue.The Case has also served as a good Exam Case. ... More

  9. Rekha Limited (A)

    Authors: Varshneya, K L;

    Reference No: F&A0122(A) Pages: 9 Published on: 1, January, 1970

    Abstract: The top executives of Rekha Limited, a large Indian company, review their existing capital budgeting policies and practices because profitability and the price-earning ratio of the company's shares are declining. The case provides an opportunity for suggesting changes in the company's capital budgeting systems. ... More

  10. Mr Ramnath **

    Authors: Shah, B G;

    Reference No: F&A0168 Pages: 16 Published on: 1, January, 1970

    Abstract: Mr. Ramnath, an experienced businessman, works out a comprehensive scheme for developing his sixteen acre plot of land with expert help. He has now submitted his project to the Agricultural Finance Corporation for obtaining a loan towards the capital cost of the project and the working capital required for the ... More

  11. Swadeshi Textiles Limited

    Authors: Shah, B G; Varshneya, K L;

    Reference No: F&A0109 Pages: 10 Published on: 1, January, 1970

    Abstract: Provides an opportunity to analyse the funds locked up in accounts receivables. It gives information on various ways in which the banks finance accounts receivables, and provides an opportunity to discuss accounting procedure for billing and submission of documents and responsibility for collecting payments. Marginal contribution approach for extending credit ... More

  12. 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

  13. Bharat Glass Works Limited (B)

    Authors: Shah, B G;

    Reference No: F&A0024(B) Pages: 5 Published on: 1, January, 1970

    Abstract: The BGW Case Series related to the appraisal of a long term Loan to a Manufacturing Company. It also deals with the Fashioning of the terms and Conditions of the Loan in such a way as would reconcile the lender's and the borrower's Points of View. ... More

  14. Bharat Gases and Equipment Limited (B) **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0084(B) Pages: 6 Published on: 1, January, 1970

    Abstract: After a project has been approved for implementation, the mechanism by which it is controlled is discussed. In class, the discussion is mainly about the utility of the mechanism together with exploration of alternatives. ... More

  15. 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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