Reference No: F&A0120Pages: 8 Published on: 1, January, 1969
Abstract: The general manager has to determine proper criteria for deciding the optimum size of the advertisement appropriation. The case raises the controversy between the advertising manager, who prefers reporting of expenses by advertising activity, and the cost accountant, who prefers accounting and reporting by expense heads. The procedures for compilation ... More
Reference No: F&A0077TECPages: 13Published on: 1, January, 1969
Abstract: A technical note on the legal requirements to be fulfilled by companies' published annual reports under the Indian Companies Act, 1956. ... More
Reference No: F&A0117Pages: 13Published on: 1, January, 1969
Abstract: The case is intended for two class sessions. In the first session, the organizational problems of introducing change in the form of a new cost accounting system in an orthodox situation could be discussed. In the second session, the various "procedural systems" which should be introduced as a prerequisite for ... More
Reference No: F&A0046(D)Pages: 53Published on: 1, January, 1969
Abstract: The two broad areas covered by this case are: 1) elements of a budget manual, with illustrative forms and procedures; and 2) the necessity to have different types of control and reporting techniques for the various levels of managerial hierarchy, particularly in the case of a public sector setup. ... More
Reference No: CMA0155(B)Pages: 2Published on: 6, November, 1968
Abstract: This text details the pressures under which the PO is working. It shows factors like massiveness of the project, its wide geographic coverage combined with low budget, affecting his efficiency. It further shows that the manner in which the delegation of job has been made to two officers immediately under ... More
Reference No: F&A0094(B)Pages: 7Published on: 1, January, 1968
Abstract: The company, which has been valuing closing stock at sales value, switches over to valuation at direct costs. After a few years, it goes back to its original method of valuing stocks. In the class, the effects of changeover are assessed; the real reasons why the company made the switchovers ... More
Reference No: F&A0091Pages: 22 Published on: 1, January, 1968
Abstract: Essentially pertains to the company's annual report which reports a profit for the year under consideration while the balance sheet shows an accumulated loss. In the computation of this profit, items like depreciation, preference dividend, amortised expenses, etc have been excluded. In the class, the relevance or otherwise of the ... More
Reference No: F&A0057(A)Pages: 9Published on: 1, January, 1968
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
Reference No: F&A0053Pages: 12Published on: 1, January, 1968
Abstract: Relates to the accounting treatment of receipts following import entitlements arising from export sales. When such receipts should be recognized as income and how they should be reported in annual reports can be discussed. ... More
Reference No: F&A0084(A)Pages: 12 Published on: 1, January, 1968
Abstract: This is a case on capital expenditure control. The procedure adopted in the company is exemplified by describing how a particular project was planned and put through. In the class the discussion is about whether this is the best way of planning and implementing the project within the company objective. ... More
Reference No: F&A0035Pages: 6 Published on: 1, January, 1967
Abstract: Provides an opportunity for discussing the issues relating to the valuation of preference shares on which dividends have been in arrears for a long period. This valuation of preference shares had to be made at the time of amalgamation. The management was faced with the difficult problem of maintaining a ... More
Reference No: F&A0050TECPages: 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
Reference No: F&A0076Pages: 15Published on: 1, January, 1967
Abstract: Delays have occurred in the commissioning of a new plant owing to rectifications. Problems arise about how expenses incurred after completion, but before the plant is operating satisfactorily, are to be shown in the annual reports. Students, after considering the verious viewpoints, have to suggest a way. ... More
Reference No: F&A0061Pages: 3 Published on: 1, January, 1967
Abstract: Companies under a managing agency house and located in the same industrial area decide to start a common services company for facilities like water, electricity, security, steam, fire fighting, etc. The question of advisability of starting such a company from the tax angle is raised. ... More
